【中文版】

产品成本费用包括直接材料费用、直接人工费用、制造费用等。直接材料费用是指企业在生产过程中消耗的原材料、辅助材料、燃料、动力等费用；直接人工费用是指企业在生产过程中支付给工人的工资、奖金、津贴、福利等费用；制造费用则是指在生产过程中发生的间接费用，包括生产设备折旧、维修保养、租赁费、保险费、生产管理人员工资、差旅费等。

产品成本费用的核算是指企业根据一定期间内的生产耗费，按照一定的方法，对所生产的产品进行归集和分配，计算出每个产品的总成本和单位成本。产品成本费用的核算方法包括品种法、分批法和分步法等。其中，品种法是最基本的方法，按照产品的品种分别计算成本；分批法是根据订单或工作令分别计算成本；分步法则按照生产工艺过程的步骤分别计算成本。

在产品成本费用的核算过程中，企业需要严格遵守国家有关法规和制度，确保成本费用的合法性和合规性。同时，还需要根据企业的实际情况，选择合适的核算方法和核算程序，确保成本费用的准确性和可靠性。只有这样，才能更好地进行成本控制和经营管理，提高企业的经济效益和市场竞争力。

【英文版】

Product cost includes direct material cost, direct labor cost, and manufacturing overhead. Direct material cost refers to the expenses incurred in the production process, such as the cost of raw materials, auxiliary materials, fuel, power, etc. Direct labor cost refers to the expenses paid to workers in the production process, including salaries, bonuses, allowances, benefits, etc. Manufacturing overhead refers to the indirect expenses incurred in the production process, including the depreciation of production equipment, maintenance and repair expenses, leasing fees, insurance fees, salaries of production management personnel, travel expenses, etc.

The calculation of product cost refers to the enterprise calculating the total cost and unit cost of each product based on the production cost incurred during a certain period of time, using certain methods, and grouping and assigning the costs of the products produced. The calculation methods of product cost include the品种 method, 分批 method and 分步 method. Among them, the 品种 method is the most basic method to calculate costs byproduct variety; the 分批 method calculates costs according to orders or work orders; the 分步 method calculates costs based on the manufacturing process steps.

During the calculation of product costs, enterprises need to strictly comply with relevant national laws and regulations to ensure the legality and compliance of cost expenses. At the same time, it is necessary to choose appropriate calculation methods and procedures based on the actual situation of enterprises to ensure the accuracy and reliability of cost expenses. Only in this way can enterprises better control their costs and operate their businesses, improve their economic benefits and market competitiveness.