目前我国采用的成本计算方法是国际通用的成本计算方法—制造成本法。在制造成本法下,首先将企业的生产经营费用按经济用途分为制造成本(包括直接材料、直接人工、制造费用)和非制造成本(包括销售费用、管理费用、财务费用)两部分;然后将制造成本计入产品 At present, the cost calculation method adopted in our country is an internationally accepted cost calculation method - manufacturing cost method. Under the manufacturing cost method, the manufacturing and operating costs are divided into two parts: manufacturing cost (including direct materials, direct labor and manufacturing cost) and non-manufacturing cost (including selling cost, management fee and finance cost) by economic use; then The manufacturing costs included in the product