生产成本从很大程度上反映出企业生产经营状况和生产经营管理水平。衣业企业必须建立起新的现代企业管理制度。生产成本核算是现代企业管理的重要基础工作之一。１、果品生产成本核算的意义（１）果品生产成本制度的建立，有利于推动果品生产企业向现代企业转变。我国的果品生 Production costs largely reflect the production and management of enterprises and production management level. Clothing industry must establish a new modern enterprise management system. Production cost accounting is one of the important basic work of modern enterprise management. 1, the significance of accounting of the cost of fruit production (1) The establishment of the system of cost of fruit production is conducive to promoting the transformation of fruit production enterprises to modern enterprises. Fruit of our country