二、生产费用的分类工业企业的生产费用可以按照各种标准进行分类。一般有二: (一)按生产费用的经济内容(或性质)分类。这种分类将生产费用划分为若干个生产费用要素。按照费用要素反映的生产费用,称为要素费用。为了反映和监督能源的消耗情况,将外购燃料从外购材料要素中划分出来,单列一个要素。实行利改税制度的企业,应按工资的一定比例提取职工福利基金,因而提 Second, the classification of production costs Industrial enterprises production costs can be classified according to various criteria. There are generally two: (A) according to the economic content (or nature) of production costs. This classification divides production costs into several production cost elements. The cost of production reflected in the cost element is called element cost. In order to reflect and supervise the energy consumption, the outsourced fuels should be separated from the outsourced materials and elements should be listed separately. Enterprises that carry out the system of profit-tax reform should withdraw employee welfare funds according to a certain percentage of their wages,