(PP40,P3,L5-L8) 产品制造成本(cost of goods manufactured)指当期完工产品的全部成本，完工产品成本仅 包括直接材料，直接人工和制造费用。
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... 产品差别 differentiation of product; 产品成本 cost of goods manufactured; 产品储备 products-supply; ...
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... 制造费用，制造成本，造价：fabrication cost 制造成本,半成品成本：cost of goods manufactured 制造厂提供的起动曲线：manufacturer's starting curve ...
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projected cost of goods manufactured [会计] 制成品预计成本
cost of goods manufactured budget 制成品成本预算
Compared with the cost of goods manufactured, talent cost accounting has the property of more objects, longer period, and many ways of fund returns.
“人才成本”与“产品成本”相比具有核算对象多、周期长、资金回收渠道多等特点。
The basic function of forecasting the cost of goods manufactured is to obtain the maximum economic benefits on the condition of minimum expense bankroll.
成本预测的基本作用是保证以最少的资金耗费，获得最大的经济效益。
It is important for enterprises to strengthen economic accounting, improve management level, reduce cost of goods manufactured and increase economic benefits.
这对于促进企业加强经济核算，改善经营管理，降低产品成本，提高经济效益，都有十分重要的意义。
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