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我国会计制度改革后，按照《企业会计准则》和各行业会计制度的规定，企业在成本核算中统一采用制造成本法。这一重大举措对改变企业内部经营机制、促进企业经营管理水平提高，是很有神益的。但是，制造成本法也有许多不足之处，本文拟就这个问题谈一些看法，目的在于提醒人们
After the reform of China’s accounting system, in accordance with the “Accounting Standards for Business Enterprises” and the provisions of the accounting system of various industries, the enterprises uniformly adopt the manufacturing cost method in their cost accounting. This major move is of great help to change the internal operation mechanism of the enterprise and promote the improvement of the operation and management of the enterprise. However, there are also many shortcomings in the manufacturing cost approach. This article intends to talk about this issue with the aim of reminding people