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Notice of the Ministry of Finance on Issuing the Product Costing Rules for Enterprises (for Trial Implementation) | | 财政部关于印发《企业产品成本核算制度（试行）》的通知 |
| (No. 17 [2013] of the Ministry of Finance) | | （财会[2013]17号） |
| The relevant ministries and commissions of the State Council, and the relevant institutions directly under the State Council; the public finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; the Public Finance Bureau of Xinjiang Production and Construction Corps; and relevant enterprises under the Central Government: | | 国务院有关部委、有关直属机构，各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团财务局，有关中央管理企业： |
| To strengthen the product costing of enterprises, ensure the authenticity and integrity of product cost information, and enhance the sustainable development of enterprises, economy and society, according to the Accounting Law of the People's Republic of China, the Accounting Rules for Enterprises and other relevant state provisions, the Ministry of Finance has made the Product Costing Rules for Enterprises (for Trial Implementation), which are hereby issued for implementation by large and medium enterprises other than those in financial and insurance sectors as of January 1, 2014. Other enterprises are encouraged to implement the Rules. Enterprises implementing these Rules are no longer governed by the Costing Measures for State-run Industrial Enterprises. | | 为加强企业产品成本核算，保证产品成本信息真实、完整，促进企业和经济社会的可持续发展，根据《中华人民共和国会计法》、企业会计准则等国家有关规定，我部制定了《企业产品成本核算制度（试行）》，现予印发，自2014年1月1日起在除金融保险业以外的大中型企业范围内施行，鼓励其他企业执行。执行本制度的企业不再执行《国营工业企业成本核算办法》。 |
| If you have any problem in implementation, please report it to the Ministry of Finance without delay. | | 执行中有何问题，请及时反馈我部。 |
| Annex: Product Costing Rules for Enterprises (for Trial Implementation) | | 附件：企业产品成本核算制度（试行） |
| Ministry of Finance | | 财政部 |
| August 16, 2013 | | 2013年8月16日 |
| Product Costing Rules for Enterprises (for Trial Implementation) | | 企业产品成本核算制度（试行） |
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| Chapter I General Provisions | | 第一章 总则 |
| Article 1 To strengthen the product costing of enterprises, ensure the authenticity and integrity of product cost information, and enhance the sustainable development of enterprises, economy and society, these Rules are made pursuant to the Accounting Law of the People's Republic of China, the Accounting Rules for Enterprises and other relevant state provisions. | | 第一条 为了加强企业产品成本核算工作，保证产品成本信息真实、完整，促进企业和经济社会的可持续发展，根据《中华人民共和国会计法》、企业会计准则等国家有关规定制定本制度。 |
| Article 2 These Rules apply to small and medium enterprises, including those in manufacturing, agriculture, wholesale and retail, construction, real estate, mining, transport, information transmission, software, information technology service, culture and other sectors. Enterprises in other sectors which have not been mentioned shall be governed by reference to provisions governing those in similar sectors mentioned above. | | 第二条 本制度适用于大中型企业，包括制造业、农业、批发零售业、建筑业、房地产业、采矿业、交通运输业、信息传输业、软件及信息技术服务业、文化业以及其他行业的企业。其他未明确规定的行业比照以上类似行业的规定执行。 |
| These Rules do not apply to enterprises in financial and insurance sectors. | | 本制度不适用于金融保险业的企业。 |
| Article 3 For the purpose of these Rules, the term “products” means finished products and commodities held for sale or labor services rendered by enterprises in their routine production and operating activities. | | 第三条 本制度所称的产品，是指企业日常生产经营活动中持有以备出售的产成品、商品、提供的劳务或服务。 |
| For the purpose of these Rules, the term “product cost” means, as incurred in the production process of a product, the cost of materials, the wages of employees, and various indirect expenses which are allocated to product cost by a certain criteria. | | 本制度所称的产品成本，是指企业在生产产品过程中所发生的材料费用、职工薪酬等，以及不能直接计入而按一定标准分配计入的各种间接费用。 |
| Article 4 Enterprises shall fully utilize modern information technologies to make and execute product cost budgets, analyze and assess the execution situation, carry out the cost management accountability system, strengthen prior, undergoing and aftermath control over the entire production process of products, and strengthen product costing, management and other basic work. | | 第四条 企业应当充分利用现代信息技术，编制、执行企业产品成本预算，对执行情况进行分析、考核，落实成本管理责任制，加强对产品生产事前、事中、事后的全过程控制，加强产品成本核算与管理各项基础工作。 |
| Article 5 Enterprises shall correctly distinguish product cost and period cost on the basis of whether the relevant expenses can be attributed to bringing products to the current place or state. | | 第五条 企业应当根据所发生的有关费用能否归属于使产品达到目前场所和状态的原则，正确区分产品成本和期间费用。 |
| Article 6 Enterprises shall, in light of the characteristics of the production process of products, the type of the production or operating organization, the complexity of product types and the cost management requirements, determine product costing objects, items and scopes and timely accumulate, allocate and transfer the relevant expenses. | | 第六条 企业应当根据产品生产过程的特点、生产经营组织的类型、产品种类的繁简和成本管理的要求，确定产品成本核算的对象、项目、范围，及时对有关费用进行归集、分配和结转。 |
| Once determined, accounting policies and estimates adopted for product costing may not be changed without approval. | | 企业产品成本核算采用的会计政策和估计一经确定，不得随意变更。 |
| Article 7 Generally, enterprises shall make product cost statements on a monthly basis, which shall comprehensively reflect their production costs, implementation of product cost plans, product costs and the changes therein. | | 第七条 企业一般应当按月编制产品成本报表，全面反映企业生产成本、成本计划执行情况、产品成本及其变动情况等。 |
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| Chapter II Product Costing Objects | | 第二章 产品成本核算对象 |
| Article 8 Enterprises shall, in light of the characteristics of their production and operating activities and the management requirements, determine costing objects, accumulate costs, and calculate the production costs of products. | | 第八条 企业应当根据生产经营特点和管理要求，确定成本核算对象，归集成本费用，计算产品的生产成本。 |
| Article 9 A manufacturing enterprise generally determines its product costing objects according to the type, batch order or production process of products. | | 第九条 制造企业一般按照产品品种、批次订单或生产步骤等确定产品成本核算对象。 |
| (1) Where products are produced in large quantities or batches by a single-step way or it is not required to provide information about costs in the relevant production step for management, costing objects are generally determined on the basis of the type of products. | | （一）大量大批单步骤生产产品或管理上不要求提供有关生产步骤成本信息的，一般按照产品品种确定成本核算对象。 |
| (2) Where products are produced in small batches or one by one, costing objects are generally determined on the basis of each batch of products or each product. | | （二）小批单件生产产品的，一般按照每批或每件产品确定成本核算对象。 |
| (3) Where products are processed continuously in multiple steps and it is required to provide information about costs in the relevant production steps for management, costing objects are generally determined on the basis of each type (batch) of products and each production step. | | （三）多步骤连续加工产品且管理上要求提供有关生产步骤成本信息的，一般按照每种（批）产品及各生产步骤确定成本核算对象。 |
| Where it involves multiple specifications, products with almost the same structures, raw materials and technique processes can be combined before being determined as costing objects. | | 产品规格繁多的，可以将产品结构、耗用原材料和工艺过程基本相同的产品，适当合并作为成本核算对象。 |
| Article 10 An agricultural enterprise generally determines its costing objects on the basis of the variety, growth stage, batch (group), order and type of biological assets, and labor related to agricultural production. | | 第十条 农业企业一般按照生物资产的品种、成长期、批别（群别、批次）、与农业生产相关的劳务作业等确定成本核算对象。 |
| Article 11 A wholesale and retail enterprise generally determines its costing objects on the basis of the variety, batch, order and type of goods. | | 第十一条 批发零售企业一般按照商品的品种、批次、订单、类别等确定成本核算对象。 |
| Article 12 A construction enterprise generally determines its costing objects on the basis of the separate contract concluded by it. Where a separate contract involves the construction of multiple assets, the enterprise shall determine the costing objects of the construction contract on the contract segmentation principle as set forth by the Accounting Rules for Enterprises. Where a group of contracts are concluded for the construction of one or multiple assets, the enterprise shall determine the costing objects of the construction contract on the contract combination principle. | | 第十二条 建筑企业一般按照订立的单项合同确定成本核算对象。单项合同包括建造多项资产的，企业应当按照企业会计准则规定的合同分立原则，确定建造合同的成本核算对象。为建造一项或数项资产而签订一组合同的，按合同合并的原则，确定建造合同的成本核算对象。 |
| Article 13 A real estate enterprise generally determines its costing objects according to the development project, the quantity of comprehensive development periods and the type of product. | | 第十三条 房地产企业一般按照开发项目、综合开发期数并兼顾产品类型等确定成本核算对象。 |
| Article 14 A mining enterprise generally determines its costing objects according to the product mined. | | 第十四条 采矿企业一般按照所采掘的产品确定成本核算对象。 |
| Article 15 A transport enterprise which transports goods or passengers with means of transport generally determines its costing objects on the basis of flight line, flight number, single vessel (plane) and primary station or section; a transport enterprise engaged in goods handling may determine its costing objects on the basis of goods, cost department and operation site; and a transport enterprise engaged in storage, stockpiling or harbor management generally determines its costing objects on the basis of dock, warehouse, stockyard, oil tank, silo, goods shed, type of major goods and cost department. | | 第十五条 交通运输企业以运输工具从事货物、旅客运输的，一般按照航线、航次、单船（机）、基层站段等确定成本核算对象；从事货物等装卸业务的，可以按照货物、成本责任部门、作业场所等确定成本核算对象；从事仓储、堆存、港务管理业务的，一般按照码头、仓库、堆场、油罐、筒仓、货棚或主要货物的种类、成本责任部门等确定成本核算对象。 |
| Article 16 An information transmission enterprise generally determines its costing objects on the basis of basic telecommunication services, value-added telecommunication services and other information transmission services. | | 第十六条 信息传输企业一般按照基础电信业务、电信增值业务和其他信息传输业务等确定成本核算对象。 |
| Article 17 An enterprise engaged in software or information technology services generally determines its costing objects on the basis of scientific research subject, the separate contract item undertaken, development project and technical service targets if the labor cost for scientific research and design or software development is relatively higher. If the contract item undertaken is relatively large-scaled or involves a relatively long development period, it may determine its costing objects by stages. | | 第十七条 软件及信息技术服务企业的科研设计与软件开发等人工成本比重较高的，一般按照科研课题、承接的单项合同项目、开发项目、技术服务客户等确定成本核算对象。合同项目规模较大、开发期较长的，可以分段确定成本核算对象。 |
| Article 18 A cultural enterprise generally determines its costing objects on the basis of the type, batch, number of print and number of issue of its product. | | 第十八条 文化企业一般按照制作产品的种类、批次、印次、刊次等确定成本核算对象。 |
| Article 19 Except for those expressly specified by these Rules, enterprises in other sectors shall determine costing objects by reference to provisions governing enterprises in similar sectors mentioned above. | | 第十九条 除本制度已明确规定的以外，其他行业企业应当比照以上类似行业的企业确定产品成本核算对象。 |
| Article 20 Enterprises shall determine costing objects and calculate product costs pursuant to Articles 8 through 19 of these Rules. Enterprises may also determine diversified product costing objects according to the multi-dimensional and multi-level cost management requirements for modern enterprises, if it is so required by their internal management rules. | | 第二十条 企业应当按照第八条至第十九条规定确定产品成本核算对象，进行产品成本核算。企业内部管理有相关要求的，还可以按照现代企业多维度、多层次的管理需要，确定多元化的产品成本核算对象。 |
| Multi-dimensional means that, on the basis of the minimum production step or operation of products, costing objects with different dimensions in product, production process, workshop, production equipment, customer order, variable cost and fixed cost are combined by using modern information technologies according to the production processes of the relevant departments of enterprises and the relevant cost management requirements. | | 多维度，是指以产品的最小生产步骤或作业为基础，按照企业有关部门的生产流程及其相应的成本管理要求，利用现代信息技术，组合出产品维度、工序维度、车间班组维度、生产设备维度、客户订单维度、变动成本维度和固定成本维度等不同的成本核算对象。 |
| Multi-level means that different cost management levels such as management departments, factories, workshops and working teams are determined according to the cost management requirements of enterprises. | | 多层次，是指根据企业成本管理需要，划分为企业管理部门、工厂、车间和班组等成本管控层次。 |
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| Chapter III Product Costing Items and Scopes | | 第三章 产品成本核算项目和范围 |
Article 21 Enterprises shall, in light of the characteristics of their production and operating activities and the management requirements, set costing items on the principle of taking into account both the economic uses of costs and the factors of production or according to cost behavior.
．．．．．． | | 第二十一条 企业应当根据生产经营特点和管理要求，按照成本的经济用途和生产要素内容相结合的原则或者成本性态等设置成本项目。
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