主持：孟宏斌三、成本指标甚佳、综合财务数据难看这里所说的成本，指的是制造成本，反映的是企业在生产产品过程中发生的各种耗费──原材料、人工费及其他生产性开支，这方面的支出越少，表明产品本身在生产过程中的费用越低，产品的竞争力越强。按照我国《企业会计准则》，? Chair: Meng Hongbin Third, the cost index is very good, comprehensive financial data ugly The cost mentioned here, refers to the manufacturing cost, reflects the various costs incurred by the company in the production process - raw materials, labor costs and other productive Expenditure, the less expenditure in this area, indicates that the lower the cost of the product itself in the production process, the stronger the competitiveness of the product. According to China’s “Accounting Standards for Business Enterprises,”