【正文】 administration cost , selling expenses and financial affairs cost are regarded as a period general rules governing enterprise financial affairs should expect gains and losses. In other words, cost should not take person cost of goods manufactured into think that this is beginning in conformity with the international practice ,but the two item of the differentiation to cost and cost has assumed incorrect formulation , has been forced another culture discuss that. Sketch the differentiation that the west directs on first , second here only: Cost is effective cost , is that stock is regarded as the assets cost can count person。不錯，用他們計算的成本結(jié)算當(dāng)期損益也會是準(zhǔn)確無誤的，但他無法說明其中某些成本項(xiàng)目或子目忽然升高或降低了。而《財務(wù)通則》又規(guī)定三項(xiàng)費(fèi)用當(dāng)作期間費(fèi)用，直接計入當(dāng)期損益。投人是為了產(chǎn)出，沒有投入便沒有產(chǎn)出 。補(bǔ)述一句 :運(yùn)用唯物辯證法，除了對單指標(biāo)運(yùn)用一分為二，其余是講聯(lián)系 。 (2)雙指標(biāo) 。而以上諸方面的結(jié)果又使世界對銅、鋼鐵等傳統(tǒng)材料的需求 日趨下降，對節(jié)約世界非再生產(chǎn)資源又是好事。由此可見，對飛花的損失，廢品損失和其它類似損失，都應(yīng)作如是觀 :即考慮平均加工條件。由于從商品二重性入手闡述成本，并由價值代表社會平均必要勞動量推導(dǎo)出成本之本質(zhì)是社會必要生產(chǎn)費(fèi)的一部分 。但是作為成本會計教材也從分析商品二重性開始，這是為了說明什么呢 ?可能是一些理論工作者依據(jù)馬克思關(guān)于價值 w 的公式 : W＝ C+V+m， 令成本為 k，于是 : w=k+m，移項(xiàng) :k＝ w－ m 也就是 :成本等于 商品價值減剩余價值。而且用費(fèi)用表述成本的頻率高得多川企業(yè)會計準(zhǔn)則》與《企業(yè)財務(wù)通則》規(guī)定企業(yè)管理費(fèi)用、銷售費(fèi)用和財務(wù)費(fèi)用當(dāng)作期間費(fèi)用，直接計入當(dāng)期損益。事實(shí)發(fā) 展還不盡如此。許多文獻(xiàn)將廢品損失之類一律稱為損失性費(fèi)用，并不考察這些損失在一定生產(chǎn)力水平條件下，是否是正常的、必要的，能否避免的，都顧名思義地認(rèn)定為非必要生產(chǎn)費(fèi)?！顿Y本論》就是從商品二重性 價值 交換 貨幣 資本 ……依次展開。由于社會主義建設(shè)的偉大實(shí)踐，我國培育了數(shù)代成本管理人才，且其中不乏校校者，但許多富有創(chuàng)造性的實(shí)踐并不曾在理論上充分反映。但都諱言成本 !不直截說出成本是什么，回避給成本下定義。 不妨設(shè)想，某種廢品損失在當(dāng)今生產(chǎn)力條件下是正常的，必要的 。這遠(yuǎn)不是傳統(tǒng)的嚴(yán)格控制觀念，也不是就成本論成本，而是就信譽(yù)，優(yōu)價來看待廢品。 2 這里只簡述西方對二者的區(qū)分 :成本是有效的成本 (unexpired cost)，是可以計人庫存 (當(dāng)作資產(chǎn) )的成本 (inventorial cost)刊 。不僅指明是假象，并且正面指出，成本這一范疇，同商品的價值的形成或同資本的增值過程毫無關(guān)系。然而這毫厘之差，卻謬以千里。鄉(xiāng)村的水磨出現(xiàn)使人類進(jìn)入農(nóng) 業(yè)社會，蒸汽機(jī)的發(fā)明使人類進(jìn)人工業(yè)社會，而生產(chǎn)力的提高總是和成本呈反比例而下降。這無疑是根本性的欠缺。退一步，產(chǎn)氧礦的礦山總有未經(jīng)氧化的硫化礦，而且總是氧化礦占少量。 三、生產(chǎn)二重性 看來從商品二重性的分析人手來闡述成本，不僅在理論上站不住腳。從此成本和產(chǎn)品再不是彼此分離、孤立的概念，永遠(yuǎn)是矛盾的對立和統(tǒng)一。僅就此而論，這樣的邏輯順序不僅順理成章，而且符合從具體到坤象的認(rèn)識進(jìn)程。我們就是從具體到抽象來得出成本本質(zhì)，即正常的、必要的和不可避免部分。 Teaching material begins but as the cost accounting also from analysing a dual character of modity , what this is for explanation? May be that a few theory workers judge by Max39。 One is that productivity is horizontal from changing its technology or ing improve innovation , makes the necessary fee change into to being not a necessary fee。 The financial affairs general rule stipulates that three terms cost is regarded as period cost but , the direct plan enters dingdang scheduled time gains and losses. This is because of a number ing to the result very narrow , being confined to an industrial product nearly in terms of theory to the cost of goods manufactured understanding in 10. For 1 year all above amounts to three even often , real estate for 5 years develops a job to forestry and minimum the it takes ten years to make the tree grow, false get a beating being pleted or being a useful person being able to sell the front number year appearing groundlessly on paper if another assume additional regulations , convenient meeting does not use this kind of industry or estate unfinished products! As mentioned above, produce dual character from analysis, one aspect consumes elicitation cost from giving birth to a child , elicit cost nature by cost contingency and certainty again, Ran draws from nature Not And xylon part differentiation as mentioned above how respectively to adopt different approach seeking the corresponding measure reducing different part cost. Only regarding of here, not only such a logic order logical, and accord with from the cognition course arriving at the feminine elephant concretely. And get up again as for the cost contingency. 10 Be that inevitable behaviour there exists a form in sum by chance, the factor that cost of goods manufactured contains pletely is many , the accidental factor just is an upper technology positiveness and negativeness mon difference many , the most representative。 That after all, one bisects still is to inspect the connection being allotted the both sides being two , mark of purpose is to find two , to 9 look at both sides connection thereby. It can be seen from it that the optimization says systems analysis , reality is dialectics. Three, produce dual character Look to set forth cost ing the analysis hand from the dual character of modity , be not tenable not only in terms of theory. Isolate self from cost and productivity herefrom and depend on connection and relation making between the product and the marketplace and because of ignoring the productivity level decisive significance to cost,be confined to with regard to cost in terms of cost, make a cost accounting secondary the trend blind alley, is necessary theoretically as a result from thinking fundamentally reform. Correct choice should set off from to producing dual character. Procedure of production now that manpower and material resources, financial resources consume process , the formation being also a product at the same time process. Throw into and output the countering against and unification being that reality , each other are contradiction vividly. Going to person for help is for outputing , does not throw into not just outputing。s are then exactly alike although this 15 pound of cotton being not the cotton yarn key element,in the value also adding cotton yarn. Must bee flying for the use value producing 100 pound of cotton yarn , 15 pound of cotton (with submitting a written statement to 3rd roll of the 232nd page). The loss flying