【正文】 on the supposition that cotton is spun when being cotton yarn,is to have bee flying but. If losing this 15 pound of cotton is regular, be inevitable under average cotton increment condition. Its value and the cotton forming the cotton yarn entity39。s into account. Two, several rethink profoundly (1) cost does not belong to the value category. Capital aim at analysing capital exploiting system, hand, exactly is to have grasped main point therefore from the dual character analysing mon , the most mon modity of capitalist society middle。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。由此可見，如果能完全剔除實(shí)際成本中的一切偶然部分，余下的必然部分便是成本本質(zhì)，也就是不包括剩余勞動(dòng)的社會(huì)必要生產(chǎn)費(fèi)。可見實(shí)際 (歷 史 )成本乃是諸多偶然表現(xiàn)的綜合。對(duì)于十年樹木的林業(yè)以及起碼一年以上甚至長(zhǎng) 達(dá)三、五年的房地產(chǎn)開發(fā)業(yè)，如果不另作補(bǔ)充規(guī)定，便會(huì)使這類行業(yè)或產(chǎn)業(yè)在產(chǎn)品竣工或成材可以銷售前數(shù)年無端在帳面上出現(xiàn)虛虧 ! 如上所述，從分析生產(chǎn)二重性，一方面從生產(chǎn)耗費(fèi)引出成本，再?gòu)某杀镜呐既恍院捅厝恍砸龀杀颈举|(zhì)，冉從本質(zhì)與非木質(zhì)部分的區(qū)分引出如上所述如何分別采取不同途 4 徑謀求降低不同部分成本的相應(yīng)措施。這樣的表述對(duì)第一、二、三產(chǎn)業(yè)都適用，是成本計(jì)算期有長(zhǎng) (例如造林、房地產(chǎn)開發(fā) )有短 (女助 Ul 工業(yè) )，不容許人為地一刀切。 從分析生產(chǎn)二重性出發(fā)，再?gòu)纳a(chǎn)的耗費(fèi)直接引出成本的概念和定義，從生產(chǎn)的目的和結(jié)果引向產(chǎn)品和市場(chǎng)。生產(chǎn)過程既是人力、物力、財(cái)力的耗費(fèi)過程，同時(shí)也是產(chǎn)品的形成過程。由此可見，優(yōu)化講系統(tǒng)分析，實(shí)際是辯證法。這時(shí)相互比較權(quán)衡的 因素既多，避弊趨利的思路更廣寬。于是，在選礦過程中盡可能少地提高精礦品位，留待冶煉過程提高金屬純度，以減省有益資源的流失。扼要說來 : (1)單指標(biāo)?？墒沁^去的成本文獻(xiàn)中再不涉及從必要費(fèi)與非必要費(fèi)二者的區(qū)別中探討從不同途徑謀求降低成本的措施的可能性?？s微的典型是電子工業(yè)，由電子管發(fā)展到晶體管，再?gòu)募呻娐钒l(fā)展到第兒代的集成電路。 一部人類社會(huì)史，特別是科技發(fā)展史中，每一進(jìn)步的標(biāo)志不是生產(chǎn)什么而是如何生產(chǎn)。那么這 15 磅棉花雖然不是棉紗的要素，但它的價(jià)值同形成棉紗實(shí)體的棉花完全一樣，也加入棉紗的價(jià)值中。以上不加區(qū)分地將廢品損失斷定為不構(gòu)成產(chǎn)品價(jià)值的說法，當(dāng)然也是不遵從辯證邏輯而按照形式邏輯得出的推論。由此可見，半個(gè)世紀(jì)以來借助從商品二重性人手來解說成本，從根本上是誤會(huì)，從惟理上終于未能將成本是什么說明白。 馬克思早在《資本論》第 3 卷第 1 章指出，成本具有一種假象，似乎它是價(jià)值本身的一個(gè)范疇。 二、幾點(diǎn)反思 (一 )成本不屬于價(jià)值范疇?？梢哉J(rèn)為，這是與國(guó)際接軌的開端，但兩則對(duì)成本和費(fèi)用的區(qū)分作了不正確的表述，只好另文討論。 不妨 順便指出 :上述三對(duì)辯證概念即六個(gè)成本名詞或術(shù)語在中國(guó)成本文獻(xiàn)中，往往不稱成本而稱為費(fèi)用，如直接費(fèi)用等等。公司管理層居然宣稱 :必須堅(jiān)持高廢品率，贏得信譽(yù)，以便出口獲得優(yōu)價(jià)。物料消耗也是如此，例如機(jī)械運(yùn)轉(zhuǎn)要添加潤(rùn)滑油，多加固然浪費(fèi)，如果一味控制，添加過少便會(huì)導(dǎo)致部件磨損，甚至出現(xiàn)大事故。這種不考慮生產(chǎn)力水平、對(duì)損失一律視同非必要生產(chǎn)費(fèi)，主張嚴(yán)格控制，要求損失和消耗越少越好的 片面觀點(diǎn)，對(duì)指導(dǎo)成本管理實(shí)踐只能有害無益。相形之下，一些成本文獻(xiàn)老是從抽象到抽象，因?yàn)楸举|(zhì)或?qū)嵸|(zhì)終歸是抽象，似乎在做文字游戲。由于成本不包含剩余勞動(dòng)，于是從社會(huì)必要生產(chǎn)費(fèi)引向成本本質(zhì)。本文僅先就闡述成本理論的起點(diǎn)即基點(diǎn)略抒己見。 1 成本會(huì)計(jì)的形成和重要性 成本會(huì)計(jì)在舊中國(guó)只是粗具雛形，在新中國(guó)才有巨大發(fā)展。約言之，從 20 世紀(jì) 50 年代起關(guān)于成本會(huì)計(jì)的理論闡述就是錯(cuò)誤的，此后半個(gè)世紀(jì)中略有修補(bǔ)，但抱殘守缺的基本思路末變。半個(gè)世紀(jì)以來對(duì)成本會(huì)計(jì)的論述自不例外 :這些教材都不約而同地從分析商品二重性開始，從價(jià)值引向社會(huì)平均必要?jiǎng)趧?dòng)量?？茖W(xué)不能這樣，馬克思在《資本論》第 l 卷第5 章闡述勞動(dòng)過程時(shí)，就引用 富蘭克林給人下的定義是《 atoolmakinganima 心制造工 具的動(dòng)物。 上述教本就寫道 :損失性支出 (如廢品損失 )雖不形成產(chǎn)品價(jià)值，也需列入產(chǎn)品成本 ，必須嚴(yán)格控制。但是為此精工細(xì)作的所費(fèi)往往超出降低廢品的所得。深圳有一家南方玻璃公司，公司股票上市稱 深南玻，在籌備股票上市時(shí)公司廢品達(dá) 40%以上。又如輔助車間的若干種分配方法之間，分明存在辯證的聯(lián)系和關(guān)系。換言之，費(fèi)用不應(yīng)計(jì)人產(chǎn)品成本。成本文獻(xiàn)中構(gòu)詞不當(dāng)?shù)拿~術(shù)語遠(yuǎn)不只上述，不贅述。但須指出 :這里的成本 k 是一個(gè)抽象，或者說，它是成本的本質(zhì)部分，即社會(huì)必要生產(chǎn)費(fèi)的一部分，并非成本會(huì)計(jì)作為對(duì)象的現(xiàn)實(shí)的歷史成本。換言之，成本只是生產(chǎn)過程中的耗費(fèi)，資本借生產(chǎn)耗費(fèi)的過程來對(duì)勞動(dòng)者實(shí)行剝削，但這種生產(chǎn)耗費(fèi)與榨取的剩余價(jià)值率和量的大小程 度是毫不相關(guān)的。這種從抽象到抽象的推導(dǎo)是不必經(jīng)過深思熟慮，完全可以從形式邏輯推導(dǎo)得出的。如果損失這 15 磅棉花是正常的，在棉花的平均加 1 條件