在传统的成本核算办法延用了几十年之后,我国企业将改为采用制造成本法。这是成本管理工作的一项重大改革。 一、什么是制造成本法 企业在生产经营中发生的各项耗费,被统称为费用。包括直接用于产品生产的直接材料费用,直接从事产品生产人员的直接工资费用;企业生产部门和车间为组织和管理生产所发生的制造费用;企业在销售过程中发生的销售费用;企业为进行资金的筹集等 After the traditional cost accounting method was extended for several decades, Chinese enterprises will adopt the manufacturing cost method instead. This is a major reform in cost management. I. What is the manufacturing cost method? The expenses incurred by a company in its production and operation are collectively referred to as expenses. Including the direct material expenses directly used for product production, directly engaging in the direct wage costs of product production personnel; the production costs incurred by the enterprise production department and workshop for organizing and managing the production; the sales expenses incurred by the company in the sales process; Raising funds, etc.