一、手工环境与特点分析成本是企业为生产一定品种和数量的产品所耗费的全部支出.企业在生产过程中要消耗原材料、动力、支付工资和管理费、提取折旧费等,这些都构成了产品成本的内容。对于这些内容进行审核、归集、分配和登记,是成本核算工作的重要组成部分。因此,对于一个企业来说,成本核算是一项至关重要的工作,在一定程度上反映了企业的综合经济指标,及企业经 First, the analysis of the manual environment and characteristics of the cost of the company to produce a certain variety and quantity of the product consumed all the expenses. The enterprise in the production process to consume raw materials, power, pay wages and management fees, depreciation, etc., which constitute The content of the product cost. The review, collection, distribution, and registration of these contents is an important part of cost accounting. Therefore, for an enterprise, cost accounting is a crucial task, reflecting to a certain degree the comprehensive economic indicators of the company and the