管理目标不同，产品成本的定义也不一样。因而，产品成本的具体含义取决于其

Different management goals have different definitions of product costs. Therefore, the specific meaning of product cost depends on the management objectives it serves. Different types of enterprises also have different cost accounting characteristics and cost calculation methods. The main functions of modern cost accounting are: cost forecasting, cost decision-making, cost planning, cost control, cost accounting, cost analysis and cost assessment. The various functions of cost accounting are interconnected. They run through the entire process of the enterprise's production and operation activities and play a role in the whole process.

Management objectives vary from product cost to product. Thus, the exact meaning of the cost of the product depends on the management objectives of the service it serves. Different types of enterprises also have different cost accounting characteristics and cost calculation methods. The main functions of modern cost accounting are: cost forecasting, cost decision-making, cost planning, cost control, cost accounting, cost analysis and cost assessment. The various functions of cost accounting are interrelated. They run through the whole process of enterprise production and operation activities, and play a role in the whole process.

Different management objectives lead to different definitions of product cost. Therefore, the specific meaning of product cost depends on the management objectives it serves. Different types of enterprises also have different cost accounting characteristics and cost calculation methods. The main functions of modern cost accounting are: cost prediction, cost decision-making, cost planning, cost control, cost accounting, cost analysis and cost assessment. The functions of cost accounting are interrelated. They run through the whole process of production and operation activities and play a role in the whole process.