管理视角下的成本层次简单地说,成本就是费用的对象化。从管理角度看,成本对象不仅是产品,还可以是客户、部门、项目、作业等。为满足不同管理需要,产品成本可分为三个层次:①传统的产品成本观:以制造成本法核算产品成本,包括直接材料、直接人工、直接费用,而营销费用、一般管理费用则属于期间费 Costs from the Management Perspective Simply put, cost is the object of cost. From a management point of view, cost objects are not just products, but also customers, departments, projects, jobs, and more. To meet different management needs, the product cost can be divided into three levels: ① The traditional view of product cost: The cost of manufacturing is accounted for by product cost, including direct materials, direct labor, and direct costs, while marketing expenses and general management expenses belong to the period fee