Research On Product Cost Nuatue

Product cost management is the main content in the enterprise managemten, which is based on cost accounting. Its theory and method is the outcome of certain economic system, and at its service. It is said in Capital by Karl Marx that every commodity value is the sum of constant capital, variable capital and surplus value. The cost is the result of constant capital addition variable capital, which is the payment of production means and labor by capitalist.When we were in the palnned economy system, we put the Complete Cost-or-Market Method to use. After open and resorm, as the reform of market economic system, we use the Production Cost-or-Market Method, which is used by the world. As the science and technology develops by leaps and bounds, some thaditional cost accounting methods drawbacks appear, Activity Based Costing with Acticity-Driven as theoretical foundation is born. With the development of our national economy, the enterprise wants to keep lasting competitive advantage, cost accounting method is very important.Firstly, starting form nature cost, through analyzing the research of the cost concept and cost accounting by western countries, Karl Marx and our traditional nation, I obtain the product cost concept and nature. Besides, I also check the product cost content, which lays a foundation for accounting cost exactly in the company. Then researching the Complete Cost-or-Market Method, the Production Cost-or-Market Method and Activity Based Costing, analyzing their differences and relations between each other and evaluating them. At last, chooseing a more scientific method throug them, which is the Production Cost-or-Market Method after compared in all directions. But due to the condition that some conclusion is not suitable for the current situation, I put some improvement measures forward to make it provide more accurate information.