全部成本,亦称“完全成本”。为生产和销售一定品种和数量的产品(劳务)所发生的全部费用。包括原材料、燃料、动力、工资、提取的职工福利基金、废品损失、车间经费、企业管理费、销售费等。 制造成本是指生产过程中发生的各项生产费用,只包括直接材料、直接人工费用和制造费用三个要素。 Total cost, also known as “full cost.” All expenses incurred for the production and sale of certain types and quantities of products (labor services). Including raw materials, fuel, power, wages, extracted employee welfare funds, waste loss, workshop expenses, business management fees, sales fees. Manufacturing cost refers to the production costs incurred during the production process and includes only three elements: direct materials, direct labor costs, and manufacturing costs.