【正文】 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. 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。 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。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。 It39。 2, certainly needs production expenses face to face same can acplish to some extent in a manner appropriate to local conditions time the reason。s, with every 10 years 90%39。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 formula about value w: W＝ c+v+m， make cost be k， thereupon: W=k+m， transposition: K＝ w－ m That is : Cost is equal to modity value subtraction surplus value. But must point out: Here cost k is that one is abstract, or say , it is the cost nature part , is that society certainly needs the production expenses part , the cost accounting is not real historical cost of marriage partner. The 3rd volume 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 funda