生产成本识别与控制浅析

Analysis of Production Cost Identification and Control

生产成本是产品的实际成本支出,通过核算可以准确的得出产品制造成本。同时根据关联发生的特点,向生产前期和后期进行延伸,将影响和决定生产成本的要素以及受生产影响的成本要素一起进行分析,可以兼顾成本控制体系的完整性。强调控制内容的关联与展开,控制方法的综合运用。

The production cost is the actual cost of the product,and the manufacturing cost of the product can be accurately obtained through accounting.According to the association,the characteristics of production are extended to the early and late stages of production,which will affect and determine the factors of production costs and the factors affected by production.The analysis of this element together can take into account the integrity of the cost control system.The association and expansion of control content are very important,and the comprehensive methods are same important.