Using Marx s capital circulation theory to examine closely accounting for finished goods and sales in China,it can be found that finished goods being measured at actual cost can not represent its added value;that income and profit are confirmed at the time when only the right of getting paid instead of the real payment is secured cannot reflect the real situation of capital movement.

Study on Product Cost Control and Optimization in Product Design;

Through analyzing the product cost of phosphorous fertilizer,construction model for large size phosphorous fertilizer production base is discussed.

Predicted cost control as a comprehensive scientific management means of enterprise attaining benefit goal plays important role in reducing product cost and increasing product market competitiveness.

The practice of improved steel sintering production;