新准则和通则对产品成本核算影响的思考

Influence that the new standards and the general rule have exerted on the product cost accounting and thinking

2006年由财政部发布的新的企业会计准则和财务通则，对产品成本项目、不计入存货成本的相关费用、制造费用的分配等产品成本核算的有关内容产生了影响。本文将就新企业会计准则和财务通则，对产品成本核算产生的影响和有关问题进行研究。

New enterprise accounting standards and financial general rule that issued by the Ministry of Finance in 2006 had exerted influence on the product cost items, the related expenses that excluding the cost of inventory and allocation of the manufacturing expenses, etc. This paper will study the influence that new enterprise accounting standards and financial general rule have on the products cost accounting and related problems.