Dumping and anti-dumping are a focus of conflicts in product price and normal value ratio. Whether a product price is lower than its normal value is an important prerequisite for determining the existence of dumping and the execution of anti-dumping measures. However, the determinant for a product price depends on its cost. Therefore, the paper suggests that enterprises should regulate their norms of product cost accounting, and accurately reflect the contents of product cost, so as to not only accurately reflect business performance and enhanc...
