我国新的经济体系在改革开放后已形成,企业的经营向着集约型发展,生产厂家竞相降价,公司产品的利润空间越来越小。本文针对企业生产成本的核算和会计监督进行分析,找出影响生产成本核算的主要因素,并时如何有效的实施会计监督,实现生产成本的有效控制做出探讨。 The new economic system of our country has been formed after the reform and opening up. The operation of the enterprise has been intensively developed and the manufacturers have been competing to cut prices. The profit margin of the Company’s products has become smaller and smaller. In this paper, we analyze the accounting of production costs and accounting supervision, find out the main factors that affect the production cost accounting, and how to effectively implement the accounting supervision to achieve the effective control of production costs.