在现代冶炼行业中,由于存在大量的半成品的中间对外销售,所以准确进行成本计算,真实还原其最初成本就显得非常重要。本文在概述成本还原法的基础上,通过案例的形式来介绍了冶炼行业成本核算中的成本还原法的运用,并提出了改进思考。 In the modern smelting industry, due to the large amount of semi-finished products in the middle of foreign sales, accurate cost calculation, the true reduction of its initial cost is very important. On the basis of summarizing the cost reduction method, this paper introduces the application of the cost reduction method in the smelting industry cost accounting through the case form, and puts forward the improvement thinking.