产品成本计算方法,是指对产品成本的归集、分配和计算其单位成本的一整套会计处理程序而言.在选用成本计算方法时,先要了解产品的生产方式.不同的生产方式,应用不同的计算方法.如果选用的计算方法不恰当,势必影响成本归集和分配的合理性,造成成本的不真实.在国内有关成本计算的著作和文件规定中,对于成本计算方法的名称,颇不一致,列表如下: The product cost calculation method refers to a set of accounting procedures for the collection, allocation, and calculation of the unit cost of a product. When selecting a cost calculation method, it is necessary to first understand the production method of the product. Different production methods, applications Different calculation methods. If the selected calculation method is not appropriate, it will inevitably affect the rationality of cost collection and distribution and cause the cost to be untrue. In the country’s books and documents concerning the cost calculation, the name of the cost calculation method is quite different. Inconsistent, the list is as follows: