一、制造成本法有利于企业重视销售环节,以销促产。在完全成本法下,企业容易产生重视生产、轻视销售观念。因为,生产的产品越多,其单位产品负担的成本就越小,而且销售的产品与积压的产品,都是同样的成本,企业因而不重视促销。前两年,全国范围内产品越积压越生产的状况就与此有关。 First, the manufacturing cost law is conducive to the company’s emphasis on sales, sales promotion. Under the full cost approach, companies tend to focus on production and despise sales. Because the more products that are produced, the lower the cost of the unit products, and the products that are sold and the products that are backlogged are all of the same cost, and the companies do not attach importance to promotions. In the first two years, the state of products in the country was more and more overstocked and production related to this situation.