【正文】 nting formation and significance The cost accounting is only a rude utensil embryonic form in old China , has enormous development just now in new China. Because of great socialist construction practice, our country has cultivated number generation control of production cost talented person , the practice being no lack of person of school of school, but a lot of rich creativeness among them has reported and not once in terms of theory sufficiently. Say in terms of theory not only, the cost accountant is congenitally deficient, and loses balance the day after tomorrow relatively, this plies with visible clue of 10 is consistent cost accounting teaching material. In a word, be wrong from 195039。s about that the cost accounting theory expounds, henceforth, half the centuries syncope has mending, but fundamental train of thought powder unwilling to accept new things changes. The main body of a book is seen only first with regard to setting forth cost theory starting point being that base point expresses self own a bit. One, problem suggesting that Every discipline all is a concept system , its not conceptual stack is gathered, but is that the logic spreads out in proper order according to the objective. Capital be capital from dual character of modity value money of exchange, Spread out in proper order. Direct on the cost accounting discussion during the past half centuries from block of wood exception: These teaching material begins all simultaneously from analysing a dual character of modity , leads the average amount of socially necessary labor to from value. Not containing surplus labour because of cost , lead cost nature to thereupon from necessary production expenses of society. Only would not speak up cost! What that outofstraight is intercepted telling cost is , avoids being given a definition by cost. Buddhism Zen who is only idealism presumedly in history says insight , advocates that the first righteousness is not allowed to say just now. Science is unable when such , Max set forth the process working in mansion l volume 5th seal Capital , remends Franklin right away giving person lower definition to be that the atoolmakinganima heart makes the implement animal. By parison, a few cost documents arrive at an abstract always from the abstract, because of nature or essence is abstract after all, seemingly on pose juggle with terms. These teaching material authors are not bound to be clear to cost nature or essence , just the flaw sees immediately when should recount to loss cost. A lot of document calls discard loss loss cost and the like without exception , does not inspect these loss under certain productivity level condition , firmly believes that whether being to whether can avoid , seeing the name of a thing one thinks of its function regular , necessary or not, for being not necessary production expenses. The abovementioned textbook writes right away saying: Loss is expended (if the discard loses) though not forming product value , necessaries also lists in cost of goods manufactured, must subjugate. This thinks that productivity is horizontal , look at without exception to loss and must certainly need production expenses , advocate strict control , demands the viewpoint losing and consuming the fewer , the better singlefacet , guides control of production cost practice to be able to only be not helpful but harmful to face to face. It would be well if tentative plan , some kind of discard loss are regular , necessary under productivity in the nowadays condition。 Guide for the theory persisting in subjugating , can intensively and carefully work out blindly very much in giving birth to a child, the discard may e down as a result indeed. But, what be wasted intensively and carefully working out for this 6 purpose sometimes exceeds the gains reducing a discard. Material consumption is also that so , for instance, machinery works to need to add lube , Dorcas is extravagant no doubt, if blindly under the control of, having added stopping relieving self in is able to lead to ponent wear , the major breakdown appears even Fixed assets lifespan and steelmaking furnace life are the longer , the better neither , person of good sense is all clear, a little cost repeats but the sermon subjugating but isolated , motionless in teaching material , this is not that theory is distant being behind practice what causing all above to be just that cost ments on cost right away , minor loss of province is big. Fact develops moreover. There is one south glass pany in Shenzhen , corporate stock is listed Bo calling depths south, above amounting to 40% in the pany discard preparing stock when appearing in the market. Company administration is declared tier unexpectedly: Must insist on high rejection rate , win credit, to gain excellent price outlet. This is not the tradition strict control concept far , neither, is that cost ments on cost right away, but is with regard to credit, e to treat a discard excellent price. The small lotus just show the point angle! But this exactly is one kind of new control of production cost ken, if cost accounting theory be worth it renewing woollen cloth!. Besides, change cost and fixed cost if hundred takes over cost and indirect cost, may control cost and be not allowed to contr