【正文】 lume 1st of chapters point out Max as far back as Capital , cost has one kind of false appearance , it is value a category of self seemingly. Not only show clearly be that false 7 appearance, 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。且再從成本的偶然性說起。并且因為忽視生產(chǎn)力水平對成本的決定性意義，從此脫離成本與生產(chǎn)力以及產(chǎn)品和市場之間依存制的聯(lián)系和關(guān)系，局限于就成本論成本，使成本會計從理論上走向死胡同，因而有必要從 根本上考慮改革?？梢哉J為，成本會計除了提供信息，更應(yīng)把如何謀求降低和優(yōu)化成本當成更主要的任務(wù)，這是可行 3 的，也是必要的，例如 : l、對非必要生產(chǎn)費可以從加強常規(guī)管理，盡可能地謀求節(jié)約； 對必要生產(chǎn)費同樣可以因時因地制宜地有所作為 : 其一是從技術(shù)改造或革新來提高生產(chǎn)力水平，使必要費轉(zhuǎn)化為非必要費； 其二是采用優(yōu)化的途徑，即便生產(chǎn)技術(shù)上不曾變動，同樣能有效地降低成本。 馬克思曾舉工廠紡織棉紗為例，假定把棉花紡成棉紗的時 候，每天 115 磅棉花中有 15 磅沒有變成棉紗，而是變成了飛花。而費用是失效的成本 (exprired cost)，當然也是不應(yīng)計人庫存并構(gòu)成資產(chǎn)的成本。為了堅持嚴格控制的理論指導，生產(chǎn)中很可以一味精工細作，因而廢品確實可能下降。相對地說，成本會計在理論上不僅先天不足，并且后天失調(diào)，這從數(shù)十年一貫的成本會計教材可見端倪。 這些教材的作者對成本的本質(zhì)或?qū)嵸|(zhì)并不一定了然，當敘述到損失性費用時便破綻立見。成本與費用混淆不清。 (二 )不能脫離生產(chǎn)力論成本。如今不到手掌大的計算器在 20 世紀 40 年代居然是要占用兩間辦公室的龐大裝置，因此它的生產(chǎn)成本以每10 年下降 90%的高速度展現(xiàn)出來。要言之，納入考察的指標越多，更利于適用系統(tǒng)分析?！镀髽I(yè)會計準則》將會計計算朔規(guī)定為月、季、年 。 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 control cost and, being to discriminate a concept pair , impassable boundary do not exist between them. Between assigning method some kinds if assisting a workshop39。 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。 One is that productivity is horizontal