【正文】 下是不可避免的。也就是生產(chǎn)力水平。代用的事例十分普遍，用玻璃纖維代銅線傳輸信息，用量少、成本低、傳輸?shù)男畔⒘慷?，幾不可同日而語(yǔ)。 以上所謂一念之差，是指過去只是從概念推導(dǎo)得出成本本質(zhì)是必要生產(chǎn)費(fèi)的一部分，卻未真正理解社會(huì)生產(chǎn)力才是區(qū)別必要與非必要生產(chǎn)費(fèi)的分水嶺，而生產(chǎn)力又可由人力推進(jìn)而變動(dòng)不居的。我曾在拙著《經(jīng)濟(jì)效益審計(jì)》 (1991 年改革出版社版 )第 3 章后另增附錄專廣 ]討論優(yōu)化，并就單指標(biāo)、雙指標(biāo)、多指標(biāo)直至系統(tǒng)優(yōu)化逐一舉例。最直接的是從二者的權(quán)衡中取舍小失獲大利的途徑，此外可采趨利避弊的作法，例如鋅礦石因埋藏不深導(dǎo)致氧化，以致浮游選礦中氧化礦難選，流失大而實(shí)收率低，而冶煉過程中氧化與硫化礦石并無差別，實(shí)收率都在 90%以上。 (3)三個(gè)相聯(lián)的指標(biāo)。歸根到底，一一分為二仍然是考察分為二的雙方的聯(lián)系，分的目的是找到二，從而看雙方聯(lián)系。正確的選擇應(yīng)政從生產(chǎn)二重性出發(fā)。不求產(chǎn)出自然不會(huì)投入，無效的產(chǎn)出也使投人變成浪費(fèi)。二是社會(huì)進(jìn)步、生產(chǎn)力進(jìn)步不取決于生產(chǎn)什么，關(guān)鍵是如何生產(chǎn)，說到底生產(chǎn)中是生產(chǎn)力為主導(dǎo)才將人、財(cái)、物的耗費(fèi)轉(zhuǎn)換特區(qū)財(cái)會(huì)為產(chǎn)品 (勞務(wù) )的。這緣于數(shù)十年來對(duì)產(chǎn)品成本的理解十分狹窄，幾乎在理論上局限于工業(yè)產(chǎn)品的結(jié)果。 偶然是必然的表現(xiàn)和存在形式，產(chǎn)品成本涵蓋的因素多，偶然的因素便多，最典型的是技術(shù)上的正負(fù)公差 。四此有人說，一些實(shí)際成本往往不如計(jì)劃成本更具有代表性，原因之一是計(jì)劃成本多少剔出了成本中若干偶然偏離的因素。 5 Cost accounting 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。 But, cost is the cost being invalid , certainly is also should not to take person stock and the cost posing assets39。 This is an unnecessarily course chewing the cud from abstract to abstract derivation , can infer from Aristotelian logic pletely reach. All above does not distinguish the deduction that the field reaches according to Aristotelian logic for the ascertainment a discard is lost posing product value statement , certainly being also not to follow a dialectical logic. But this hair39。s highspeed unfolds out. All above all aspect result makes the world e down day by day to tradition material need such as copper , iron and steel but , being not reproduction resource to saving the world is a good deed. The above socalled a great mistake made in a moment of weakness, the part being that 8 referring to the nature go over however infer from the concept reaching cost is necessary production expenses, has not understood that social productive forces is really differentiating necessary production expenses of necessary Not And watershed, but productivity may changed able because manpower pushes forward really but. But if past cost do not involve in plying with the possibility discussing the measure seeking cost reduction never with approach in necessary Not And fee first , secondconsuming necessary difference , in the document. This is the ultimacy shorting beyond doubt. Can think that the cost accounting provides information in addition to ,should should bee mainer mission , more with how to seeking lessening and optimization cost feasible , is also necessary. For instance: 1 , the routine producing a fee to being not necessary being able to ply with a sharpening are managed , are seek economy as far as possible。s two is to adopt the approach optimizing , costs down even if alteration , the same energy are never effective on the technology. I (reform printing plate 3rd chapter queen of press another increase an appendix discussing an optimization specifically broadly] , single together index , pair of indices , many indices once in my writing the economic effect audits in 1991) until system optimization gives an example one by one. To the point as a matter of fact: (1) Shan index. Adopt the method bisecting to wait to may from the price paying for this purpose to any technology economic target if steelmaking furnace life , equipment , building life time , rejection rate , actually recieve rates, what be judged between beneficial result , secondary positiveness and negativeness , advantages and disadvantages obtaining is therefore superior or inferior and. (2) pair of index. But lose the approach obtaining big benefit be small from making a choice in judging first , second directly most, the spirit tends towards an interest rate besides avoiding meeting the disadvantage practice , the zinc ore stone reason hides for instance not leading to an oxide very much, elect to such an extent as the ore is difficult to oxidize in the beneficiation roaming, running off is big but actually recieve rates low, oxidize with vulcanization ore there be no a difference together in smelting process, actually recieve rates all above 90%. Improve the selected mine grade thereupon , in the process of beneficiation as far as possible fewly , stay after smelting process improves the metal purity , running off having benefit resource with subtraction province. The mine returning singlestep , producing the oxygen ore always has without the vulcanization ore oxidizing , oxide ore Zhan is always a few and. Why not try one39。 Two is social progress , productivity improving depends on the special administrative region finance and accounting what , key to produce being that how to producing , producing in the final analysis middle is that productivity is that the leading factor changes the finance and materials consuming just now is a product (labour service)