分享兴趣，传播快乐，增长见闻，留下美好！亲爱的您，这里是Learning yard新学苑。今天小编为大家带来《成本包括哪些内容》。
Share interests, spread happiness, increase knowledge, and leave good news! Dear you, this is the new Learning yard. Today, Xiaobian brings you "What is included in the cost".
产品成本分为直接材料费用、直接人工费用和制造费用。直接材料费用包括购买原材料的价格、材料运输回企业所需要支付的运费、进口材料需要支付的关税等，直接人工是指生产车间直接用于生产产品的工人工资，工人工资可以按时计算、按月计算、按生产数量计算；除此以外，车间还会发生一些费用，比如车间管理人员的工资，车间的水电费、照明费用、以及车间固定资产的折旧。
Product cost is divided into direct material cost, direct labor cost and manufacturing cost. Direct material costs include the price of purchasing raw materials, the freight that needs to be paid for transporting the materials back to the enterprise, the tariffs that need to be paid for imported materials, etc. Direct labor refers to the wages of workers directly used in the production workshop to produce products. Calculated according to the production quantity; in addition, the workshop will also incur some expenses, such as the salaries of the workshop management personnel, the water and electricity costs of the workshop, the lighting costs, and the depreciation of the fixed assets of the workshop.
除此以外，生产产品的期间还会发生期间费用，但是期间费用不归集到产品的生产成本里面，直接冲减当期损益。控制产品的生产成本的方法可以从直接材料、直接材料和制造费用身上做文章，但要想提高企业的利润，还需要在期间费用身上下文章（期间费用包括财务费用、管理费用和销售费用）。
In addition, there will be period expenses during the production of products, but the period expenses are not included in the production cost of the product, and are directly offset against the current profit and loss. The method of controlling the production cost of the product can be made from direct materials, direct materials and manufacturing expenses, but in order to improve the profit of the enterprise, it is also necessary to pay attention to the period expenses (period expenses include financial expenses, management expenses and sales expenses) .
今天的分享就到这里了。如果您对今天的文章有什么独特的想法，欢迎评论留言，让我们相约明天，祝您今天过得开心快乐！
That's it for today's sharing. If you have any unique ideas for today's article, please leave a comment, let us meet tomorrow, I wish you a happy day!
——源自Google翻译
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