Preface

Product cost refers to the various expenses incurred by an enterprise to produce a product. It can refer to the total cost incurred to produce a certain number of products in a certain period, or the unit cost of producing a product in a certain period. Product cost has narrow sense and broad sense. In a narrow sense, product cost is a kind of expenditure for production and management in the production unit (workshop, branch), mainly including raw materials, fuel and power, wages of production workers and various manufacturing costs. In a broad sense, product cost includes all management expenses and sales expenses incurred in production. The specific content that can be listed as the product cost must conform to the relevant provisions, and the enterprise shall not randomly add unjustified additions to production costs.

This book elaborates and analyzes product cost accounting and management in detail. It hopes to contribute to the progress of the relevant staff.

前言

产品成本是指企业为了生产产品而发生的各种耗费。可以指一定时期为生产一定数量产品而发生的成本总额，也可以指一定时期生产产品单位成本。产品成本有狭义和广义之分，狭义的产品成本是企业在生产单位（车间、分厂）内为生产和管理而支出的各种耗费，主要有原材料、燃料和动力，生产工人工资和各项制造费用。广义的产品成本包括生产发生的各项管理费用和销售费用等。可以作为产品成本列示的具体内容必须要符合国家的有关规定，企业不得随意乱挤和乱摊成本。

本书就产品成本核算与管理进行详细的阐述与分析，希望能够有助于相关工作人员的工作进展。