【導讀】成本會計在舊中國只是粗具雛形，在新中國才有巨大發(fā)展。由于社會主義建設的偉。并不曾在理論上充分反映。相對地說，成本會計在理論上不僅先天不足，并且后天失調，這從數(shù)十年一貫的成本會計教材可見端倪。約言之，從20世紀50年代起關于成本會。計的理論闡述就是錯誤的，此后半個世紀中略有修補，但抱殘守缺的基本思路末變。文僅先就闡述成本理論的起點即基點略抒己見。每一學科都是一個概念系統(tǒng)，它并非概念的堆集，而是按客觀邏輯依次展開。本論》就是從商品二重性--價值--交換--貨幣--資本……半個世紀以來對成。會平均必要勞動量?？茖W不能這樣，馬克思在《資本論》第l卷第。這種不考慮生產力水平、對損失一律視同非必要生產費，主張嚴格控制，在籌備股票上市時公司廢品達40%以上。得信譽，以便出口獲得優(yōu)價。不稱成本而稱為費用，如直接費用等等。《資本論》旨在分析資本剝削制度，因此從分析資本主。料的需求日趨下降，對節(jié)約世界非再生產資源又是好事。

　　

【正文】 st 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。 Not asking output at ease can not throw into , ineffective output also makes to go to person for help being a dissipation. Produce dual character from analysis starting off , again, elicit cost concept and definition by consuming giving birth to a child directly , lead the product and the marketplace to from purpose and result giving birth to a child. That if cost and the product not are each other part for , isolated concepts , herefrom, is a contradictious countering against and unification forever. But, this is that middle basic connects chain , contains double significance here in the unification with productivity: One is cost of goods manufactured level basic choose productivity is horizontal in present , the former improves according to the latter ceaselessness but presents rightabout e down。 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)39。s. Such formulation is all applied to primary , secondary and tertiary industries , is that the cost account there is strong point (the forestation , real estate develop for instance) having shortly (the daughter helps Ul industry) , not allowing cutting it even at one stroke factitiously phase. Criteria for enterprise accounting the new moon regulation an accountant is secretly schemed against is a month , the crop, is annual。 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。 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.