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41.什么是产品成本?产品成本如何分类?成本管理的内容和意义是什么? 产品成本是企业制造和销售产品所支出的生产费用总和。它是产品在生产过程中耗费的物化劳动和活劳动的价值。产品成本按生产费用要素分类,有:1.外购材料;2.外购燃料;3.外购动力,4.工资和提取的职工福利基金;5.折旧费;6.提取的大修理基金;7.利息支出;8.其他支出等。产品成本按成本项目分类,有:1.原材料;
41. What is the product cost? How does the product cost be classified? What is the content and meaning of the cost management? The product cost is the sum of the production costs incurred by the company to manufacture and sell the product. It is the value of materialized labor and living labor consumed in the production process. The product costs are classified according to the production cost elements and are: 1. Outsourced materials; 2. Outsourced fuels; 3. Outsourcing power; 4. Wages and extracted staff welfare funds; 5. Depreciation expenses; 6. Extracted overhaul funds 7. Interest expenses; 8. Other expenses, etc. Product costs are classified according to cost items, which are: 1. Raw materials;