新的《工业企业会计制度》于今年七月一日起执行。新会计制度对企业产品成本核算进行了重大改革,把完全成本改为制造成本,从而使成本和费用的规范存在较大的差别。笔者试从以下几个方面,对新旧会计制度下产品成本核算的异同,谈一点学习体会。一、完全成本与制造成本的比较长期以来,我国产品成本核算一直沿用完全成本法。完工产品成本中,包含了原材料、燃料动力、工资及附加费、车间经费、企业管理费等全部成本费用,把本来属于期间费用的管理费用和财务费用也进行了多次分配,计入了产品成本。与制造成本相比较,这不仅大大增加了成本核算的工作量,而且混淆了成本和损益的概念,加大了生产资金、产成品资金的 The new “Accounting System for Industrial Enterprises” will be implemented on July 1 this year. The new accounting system has carried out a major reform of the enterprise product costing, changing the complete cost to the manufacturing cost, so that there is a big difference in the norms of costs and expenses. I try from the following aspects, the new and old accounting system, product cost accounting similarities and differences, to talk about a little learning experience. First, the complete cost and manufacturing cost comparison For a long time, China’s product cost accounting has been using full cost method. Completed product costs, including raw materials, fuel power, wages and surcharges, workshop expenses, corporate management fees and other costs, the original expenses belonging to the period of management costs and financial costs have also been allocated several times, included in the product cost. Compared with the manufacturing costs, this not only greatly increased the cost of the workload, but also confused the concept of cost and profit and loss, increased production of funds, finished product funds