企业会计准则中确定的制造成本法与目前管理会计中采用的制造成本法并不完全相同,准则中确定的制造成本包括直接材料,直接人工、其它直接支出和制造费用,它并没有把制造费用进一步划分为变动性制造费用和固定性制造费用。而在管理会计中,却把制造费用进一步划分为以上两种费用。 The manufacturing cost method identified in the enterprise accounting standards is not exactly the same as the manufacturing cost method used in current management accounting. The manufacturing costs determined in the standard include direct materials, direct labor, other direct expenses, and manufacturing costs. It does not include manufacturing costs. It is further divided into variable manufacturing costs and fixed manufacturing costs. In management accounting, the manufacturing costs are further divided into the above two types of fees.