一、关于管理费用的核算成本分类归集的方法有很多种,主要的有按经济内容分类和按成本项目分类。按经济内容分类是指将企业的生产经营过程,视为物化劳动(劳动对象和劳动手段)和活劳动的耗费过程,在这一划分的基础上,将费用分为若干要素。按成本项目(用途)分类是指按经济用途对费用进行划分的方法。 First, on the management costs of accounting Cost classification There are many ways to classify, mainly according to the economic content classification and cost classification. Classification by economic content refers to the process of production and management of an enterprise as a process of materialized labor (objects of labor and means of labor) and a labor-consuming process. On the basis of this division, the cost is divided into several factors. By cost item (use) classification refers to the economic use of the method of division of costs.