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有关推行制造成本法的几个问题上海高桥石化公司化工三厂顾学雄《企业会计准则》和《企业财务通则，规定成本核算采用国际上通行的制造成本法。本文拟对有关推行制造成本法的几个问题，谈些浅见。一、制造成本法与完全成本法的主要区别一是成本内容上的变化。完全成本法（...
Several Issues Concerning the Implementation of Manufacturing Cost Law Gu Xuexiong, the third chemical plant of Shanghai Gaoqiao Petrochemical Company, adopted the Accounting Standards for Business Enterprises and the General Rules for Corporate Finance, which stipulate that the cost accounting adopts the internationally accepted manufacturing cost method. This article intends to talk about several issues related to the implementation of manufacturing cost method. First, the main difference between the manufacturing cost method and the full cost method is the change in the cost content. Full cost method (...