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本文从影响制造企业生产成本核算的具体因素出发,对正确核算制造企业生产成本需要注意的几个问题进行了分析,充分阐述了制造企业如何把握企业生产成本进行正确核算。本文具有很强的实践性和一定的现实指导意义。
Based on the specific factors that affect manufacturing cost accounting, this paper analyzes several problems that need to be paid attention to correctly accounting for the cost of manufacturing enterprises, and fully elaborates how manufacturing enterprises can correctly calculate the production cost of enterprises. This article has strong practicality and certain practical significance.