【正文】 mentally ,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。s into account. Two, several rethink profoundly (1) cost does not belong to the value category. Capital aim at analysing capital exploiting system, hand, exactly is to have grasped main point therefore from the dual character analysing mon , the most mon modity of capitalist society middle。s, connection and relation that clear existence discriminates. Why not point out passingly: Abovementioned three pair of dialectical concept are six cost nouns or technical terms in Chinese cost document , do not sometimes call cost but are called cost, if direct cost waits a minute. Cost and cost are blurring. And use cost formulation cost frequency Gaodeduo river criteria for enterprise accounting to enter with the cost , direct plan stipulating that enterprise 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。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 after all, seemingly on pose juggle with terms. These teaching material authors are not bound to be clear to cost nature or essence , just the flaw sees immediately when should recount to loss cost. A lot of document calls discard loss loss cost and the like without exception , does not inspect these loss under certain productivity level condition , firmly believes that whether being to whether can avoid , seeing the name of a thing one thinks of its function regular , necessary or not, for being not necessary production expenses. The abovementioned textbook writes right away saying: Loss is expended (if the discard loses) though not forming product value , necessaries also lists in cost of goods manufactured, must subjugate. This thinks that productivity is horizontal , look at without exception to loss and must certainly need production expenses , advocate strict control , demands the viewpoint losing and consuming the fewer , the better singlefacet , guides control of production cost practice to be able to only be not helpful but harmful to face to face. It would be well if tentative plan , some kind of discard loss are regular , necessary under productivity in the nowadays condition。從辯證觀點(diǎn)看問(wèn)題，生產(chǎn)力是變 動(dòng)不居的，既可以通雙革來(lái)促生產(chǎn)力提高，還可利用各種方法來(lái)優(yōu)化成本結(jié)構(gòu)，從而達(dá)到降低必要費(fèi)的目的。由此可見，如果能完全剔除實(shí)際成本中的一切偶然部分，余下的必然部分便是成本本質(zhì)，也就是不包括剩余勞動(dòng)的社會(huì)必要生產(chǎn)費(fèi)。不錯(cuò)，用他們計(jì)算的成本結(jié)算當(dāng)期損益也會(huì)是準(zhǔn)確無(wú)誤的，但他無(wú)法說(shuō)明其中某些成本項(xiàng)目或子目忽然升高或降低了?？梢妼?shí)際 (歷 史 )成本乃是諸多偶然表現(xiàn)的綜合。且再?gòu)某杀镜呐既恍哉f(shuō)起。對(duì)于十年樹木的林業(yè)以及起碼一年以上甚至長(zhǎng) 達(dá)三、五年的房地產(chǎn)開發(fā)業(yè)，如果不另作補(bǔ)充規(guī)定，便會(huì)使這類行業(yè)或產(chǎn)業(yè)在產(chǎn)品竣工或成材可以銷售前數(shù)年無(wú)端在帳面上出現(xiàn)虛虧 ! 如上所述，從分析生產(chǎn)二重性，一方面從生產(chǎn)耗費(fèi)引出成本，再?gòu)某杀镜呐既恍院捅厝恍砸龀杀颈举|(zhì)，冉從本質(zhì)與非木質(zhì)部分的區(qū)分引出如上所述如何分別采取不同途 4 徑謀求降低不同部分成本的相應(yīng)措施。而《財(cái)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(jì)入當(dāng)期損益。這樣的表述對(duì)第一、二、三產(chǎn)業(yè)都適用，是成本計(jì)算期有長(zhǎng) (例如造林、房地產(chǎn)開發(fā) )有短 (女助 Ul 工業(yè) )，不容許人為地一刀切。而這種統(tǒng)一中又以生產(chǎn)力為中間的基本連結(jié)鏈，這里包含雙重意義 :一是產(chǎn)品成本水平基本取于當(dāng)前生產(chǎn)力水 平，前者按后者的不斷提高而呈反方向下降 。 從分析生產(chǎn)二重性出發(fā)，再?gòu)纳a(chǎn)的耗費(fèi)直接引出成本的概念和定義，從生產(chǎn)的目的和結(jié)果引向產(chǎn)品和市場(chǎng)。投人是為了產(chǎn)出，沒(méi)有投入便沒(méi)有產(chǎn)出 。生產(chǎn)過(guò)程既是人力、物力、財(cái)力的耗費(fèi)過(guò)程，同時(shí)也是產(chǎn)品的形成過(guò)程。并且因?yàn)楹鲆暽a(chǎn)力水平對(duì)成本的決定性意義，從此脫