| 释义 |
cost of goods manufactured - 制成品成本：指生产企业在一定时期内生产出的产品的全部制造成本，包括直接材料、直接劳动和制造费用。
1 ?制成品成本 二, 制成品成本 ( cost of goods manufactured ) 期初在制品存货+本期制造成本-期末在制品存货= 制成品成本 2 ?产品制造成本 (PP40,P3,L5-L8) 产品制造成本(cost of goods manufactured)指当期完工产品的全部成本，完工产品成本仅 包括直接材料，直接人工和制造费用。 3 ?产品成本 ... 产品差别 differentiation of product; 产品成本 cost of goods manufactured; 产品储备 products-supply; ... 4 ?制造成本 ... 制造费用，制造成本，造价：fabrication cost 制造成本,半成品成本：cost of goods manufactured 制造厂提供的起动曲线：manufacturer's starting curve ...
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Compared with the cost of goods manufactured, talent cost accounting has the property of more objects, longer period, and many ways of fund returns. “人才成本”与“产品成本”相比具有核算对象多、周期长、资金回收渠道多等特点。 - 2
The basic function of forecasting the cost of goods manufactured is to obtain the maximum economic benefits on the condition of minimum expense bankroll. 成本预测的基本作用是保证以最少的资金耗费，获得最大的经济效益。 - 3
It is important for enterprises to strengthen economic accounting, improve management level, reduce cost of goods manufactured and increase economic benefits. 这对于促进企业加强经济核算，改善经营管理，降低产品成本，提高经济效益，都有十分重要的意义。
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