一、工业产品成本的概念工业企业的产品成本是社会生产费的一部分。这部分社会生产费是产品在生产过程中耗费的活劳动和物化劳动的货币表现。生产耗费的结果,形成了产品的价值。产品的价值(W)包括:已耗费生产资料的价值(C);劳动者为自己的劳动创造的价值(V);劳动者为社会的劳动创造的价值(m);产品成本就是以货币形式体现了产 I. The concept of industrial product cost The product cost of an industrial enterprise is part of the social production cost. This part of the social production fee is the monetary performance of living labor and materialized labor spent in the production process. The result of production cost has formed the value of the product. The value (W) of the product includes: the value of the productive material (C); the value of the laborer (V) created for his own labor; the value (m) of the laborer for the social work; the product cost is in the form of money Reflects production