制造业的成本核算是对生产经营过程中发生的生产费用，按经济用途进行分类，

The cost accounting of the manufacturing industry is to classify the production expenses incurred in the production and operation process according to economic purposes, and collect and allocate them according to certain objects and standards to determine the total cost and unit cost of each object. Cost accounting includes two parts: production cost collection and product cost calculation. In order to correctly calculate the cost of a product, an enterprise must choose an appropriate cost calculation method based on its production characteristics and considering the requirements of cost management. Variety method, batch method and step method are the basic methods for calculating product cost. In addition to the above three basic methods, some enterprises have widely adopted some auxiliary methods based on different needs. Taxonomy, quota method, variable cost method, standard cost method and operation cost method are auxiliary methods commonly used in enterprise product cost calculation. In actual work, enterprises should flexibly apply the above various cost calculation methods according to the production scale and management level, combined with specific production characteristics and management requirements.

The cost accounting of manufacturing industry is the production cost incurred in the course of production and operation, classified by economic use, and collected and distributed according to certain objects and standards to determine the total cost and unit cost of each object. Costing includes production cost collection and product costing. In order to calculate product cost correctly, enterprises must choose the appropriate cost calculation method according to their production characteristics and taking into account the requirements of cost management. Variety, batching and step-by-step methods are the basic methods for calculating product costs. In addition to the above three basic methods, some enterprises based on different needs, but also a wide range of auxiliary methods. The classification method, the quota method, the variable cost method, the standard cost method and the operation cost method are the auxiliary methods of product cost calculation commonly used in enterprises. In practical work, enterprises should be based on the scale of production and management level, combined with specific production characteristics and management requirements, flexible application of the above-mentioned various cost calculation methods.

The cost accounting of manufacturing industry is to classify the production expenses incurred in the process of production and operation according to economic purposes, and to collect and distribute them according to certain objects and standards, so as to determine the total cost and unit cost of each object. Cost accounting includes production cost collection and product cost calculation. In order to calculate the product cost correctly, the enterprise must choose the appropriate cost calculation method according to its production characteristics and the requirements of cost management. Variety method, batch method and step-by-step method are the basic methods to calculate product cost. In addition to the above three basic methods, some enterprises also widely use some auxiliary methods based on different needs. Classification method, quota method, variable cost method, standard cost method and activity-based cost method are commonly used as auxiliary methods for product cost calculation in enterprises. In practice, enterprises should flexibly apply the above cost calculation methods according to the production scale and management level, combined with specific production characteristics and management requirements.<br>