论制造成本法的改进

提出了利用完全成本法的思想改进制造成本法的相关对策，建议在产品成本计算过程中应该更多地关注相关成本以及无形成本，如研发费用、环境成本、人力资源成本，无形资产等等与产品生命密切联系的成本费用，从而为产品定价提供更合理、更有力、更准确的依据，为企业经营管理创造更宽阔的空间。

On the Improvement of Manufacturing Cost Law

This paper puts forward some countermeasures for improving manufacture cost law by adopting the idea of complete cost law. It is suggested that the evaluation of product cost should take more consideration of relative costs and invisible costs, such as developing cost, environmental cost, human resource cost, invisible capital, as well as the costs closely related to product life. It will provide a sound, reasonable and accurate criterion for product pricing to open a wider space for business management.