武汉市商办服装工厂自1979年元月份开始实行《工业企业会计制度》,核算产品成本,这是服装工厂的一项重要改革,效果很好。尽管去年奖励性工资支出增加,标准件工费成本比上年仍有降低。成本核算分析是为生产服务的,也是受生产的特点制约的。为了紧密结合生产实际,组织好成本核算和成本分析,现提出以下几点看法:一、商办服装工厂的生产和经营特点是:(1)主要以前店后厂,边生产、边加工、边零售的小型工厂为多,职工一百人左右。(2)产品品种、式样、规格多,而且随季节和市场的变化而变化。(3)产品中原料成本所占比重约80%左右, Since January 1979, Wuhan Commercial Office Garment Factory has started to implement the “Accounting System for Industrial Enterprises” to calculate the cost of products. This is an important reform of garment factories and has achieved good results. Despite the increase in rewarded salary expenditures last year, the cost of standard parts and labor costs is still lower than the previous year. Cost accounting analysis is for production services, but also by the characteristics of production constraints. In order to closely integrate with the actual production, the organization of cost accounting and cost analysis, the following observations are made: First, the commercial garment factory production and management features are: (1) the main shop before the factory, while the production, while processing, while As many retail small factories, about 100 employees. (2) product variety, style, specifications and more, but also with the seasons and the market changes. (3) the proportion of raw materials costs in the product about 80%