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第一节产品成本的内容一、产品成本的概念工业企业的基本活动,是为社会提供物美价廉的产品,以满足人民不断增长的物质和文化需要。产品的生产过程,同时也是生产耗费过程。生产耗费包括材料、人工、设备等。工业企业一定时期(例如一个月)内发生的用货币表现的生产耗费,叫做工业企业生产费用。工业企业为生产一定种类和一定数量的产品所支出的各项生产费用的总和,称为产品成本。产品成本是反映生产技术经营成果的—项综合性质量指标。产品成本按其经济实质来说,是产品价值的一个组成部分。在目前商品经济条件下,一切产品仍然是使
Section 1 Product Cost Content I. The Concept of Product Cost The basic activity of industrial enterprises is to provide the community with affordable products to meet the people’s growing material and cultural needs. Product production process, but also the process of production costs. Production costs include materials, labor, equipment and so on. Industrial production in a certain period of time (for example, one month) expressed in currency production costs, called industrial enterprises production costs. The sum of various production costs that an industrial enterprise spends for producing a certain type and a certain number of products is called the product cost. Product cost is a comprehensive quality indicator that reflects the results of production technology operations. Product cost, in terms of its economy, is an integral part of the product’s value. In the current commodity economy conditions, all products are still used