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產品成本分為直接材料費用、直接人工費用和制造費用。直接材料費用包括購買原材料得價格、材料運輸回企業(yè)所需要支付得運費、進口材料需要支付得關稅等，直接人工是指生產車間直接用于生產產品得工人工資，工人工資可以按時計算、按月計算、按生產數(shù)量計算；除此以外，車間還會發(fā)生一些費用，比如車間管理人員得工資，車間得水電費、照明費用、以及車間固定資產得折舊。
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，生產產品得期間還會發(fā)生期間費用，但是期間費用不歸集到產品得生產成本里面，直接沖減當期損益。控制產品得生產成本得方法可以從直接材料、直接材料和制造費用身上做文章，但要想提高企業(yè)得利潤，還需要在期間費用身上下文章（期間費用包括財務費用、管理費用和銷售費用）。
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) .
今天得分享就到這里了。如果您對今天得文章有什么獨特得想法，歡迎評論留言，讓我們相約明天，祝您今天過得開心快樂！
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翻譯
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