一、基本概念 在现实的生产经营过程中,我国的产品成本和存货成本计算,都是按照完全成本法计算的。所谓完全成本法,是指在计算产品成本和存货成本时,把一定时期内在生产过程中所消耗的直接材料、直接人工、变动制造费用和固定制造费用的全部成本都包括在内的计算方法。这种传统的成本法符合传统的成本概念和公认的会计原则对编制对外财务报表的要求。同时企业产品产量愈大,单 First, the basic concept In the actual process of production and management, China’s product cost and inventory costs are calculated according to the full cost method. The so-called complete cost method refers to the calculation method of calculating the product cost and inventory cost, including all the costs of direct materials, direct labor, manufacturing costs and fixed manufacturing costs consumed in the production process in a certain period of time. This traditional cost approach follows the traditional cost concepts and generally accepted accounting principles for the preparation of external financial statements. At the same time the larger the output of enterprise products, single