【正文】 earance, and the facade point out, cost this one category , the formation with the modity value or the added value process with capital are totally unrelated. (The Central Committee of the Communist Party of China pilation and translation bureau translates, the people press printing plate Capital in 1978 3rd roll of the 33rd page). In other words, cost is only consuming hitting the target procedure of production , that capital takes advantage of the exploitation producing the process consuming ing to put into effect to labourer, but this gives birth to a child consuming the size with surplus value rates and amounts extorting degree is not in the least pertinent. It can be seen from it that drawing support from the cost ing to narrate from the dual character of modity hand , plying with during the past half centuries is to misunderstand fundamentally ,know as for finally failing what to be on only reason with cost. (2) can not isolate self from productivity menting on cost. Since that the average amount of socially necessary labor starting with the dual character of modity setting forth cost, and representing from value deduces out nature of cost is that society is necessary produce the wasteful part。 It39。 It can be seen that actual (history) cost is indeed to be a lot of accidental behaviour synthesis. That the accountant who holds traditional ideas sometimes insists on the cost that they calculate is accurate correctly. Not alternating , use the cost that they calculate to wind up an account thinking that expecting gains and losses also may be accurate correctly, but he has had no way to explain that among them, suddenly, some cost project or subtitle rises or reduces. Four here, somebody says , a little actual cost sometimes should rather for planned costs to have representativeness more, one of cause is that the planned costs number has picked out the factor that some deflect by chance in cost. It can be seen from it that actual cost hits the target if being able to get rid of pletely, all accidental parts, the remaining necessity part is cost nature , the society who is just not to include surplus labour certainly needs production expenses. We are from ing to abstract to reach cost nature concretely , are a regular , necessary and inevitable part. Look at a problem from dialectical viewpoint, productivity is always changing, now that being able to urge productivity rise pair ing the leather, may make use of various method to e to optimize cost structure , to achieve lessening is necessary wasteful purpose thereby. 。s best to improve the vulcanization ore selected mine grade thereupon, the oxide ore making that and the selected mine grade no high mixes, both reach the selected mine grade standard arranging, and have reduced resource running off. (3) three association indices. Factor judging mutually paratively at this time now that many , avoid meeting disadvantage tend towards broader width of the benefit train of thought. The index being going to speak , be brought into examination is increasingly many , is beneficial to apply to systems analysis more. Help state one: The materialist dialectics applying, bisects except the index applies to Shan , the others is to say connection。s difference, falsehood uses long distance but. Max Zeng Ju factory spinning and weaving cotton yarn is an example , having not being cotton yarn 15 pound among 115 pound of cotton every day 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 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 a