【正文】 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。 But, cost is the cost being invalid , certainly is also should not to take person stock and the cost posing assets39。 Teaching material begins but as the cost accounting also from analysing a dual character of modity , what this is for explanation? May be that a few theory workers judge by Max39。 This is an unnecessarily course chewing the cud from abstract to abstract derivation , can infer from Aristotelian logic pletely reach. All above does not distinguish the deduction that the field reaches according to Aristotelian logic for the ascertainment a discard is lost posing product value statement , certainly being also not to follow a dialectical logic. But this hair39。s are then exactly alike although this 15 pound of cotton being not the cotton yarn key element,in the value also adding cotton yarn. Must bee flying for the use value producing 100 pound of cotton yarn , 15 pound of cotton (with submitting a written statement to 3rd roll of the 232nd page). The loss flying it can be seen that , face to face , both discard loss and other similar loss, should view the matter in this light: Being to think processes condition averagely , is just that productivity is horizontal. A volume human society history, every progressive signs are not what to produce but be how to give birth to a child especially in science and technology phylogeny. That the country water mill appears makes human being enter agricultural society , the steam engine invention makes human being receive person industrial society , the productivity rise assumes inverse proportion but es down but always with cost. Science and technology always plies with substitute the sum micro and upper scale during the past half centuries, this three aspect urge cost is magical as the field es down at full speed. The instance substituting is very mon , use fiberglass to transfer information on behalf of copper wire, dosages are few , cost is low , the information amounts transferring many , almost cannot be pared with. The micro model is electronic industry , develops from the electron tube to the transistor , develops IC that the son replaces to the mansion again from IC Its cost of production es down now therefore short of big palm calculator ample device being to need to occupy two office unexpectedly in 194039。s highspeed unfolds out. All above all aspect result makes the world e down day by day to tradition material need such as copper , iron and steel but , being not reproduction resource to saving the world is a good deed. The above socalled a great mistake made in a moment of weakness, the part being that 8 referring to the nature go over however infer from the concept reaching cost is necessary production expenses, has not understood that social productive forces is really differentiating necessary production expenses of necessary Not And watershed, but productivity may changed able because manpower pushes forward really but. But if past cost do not involve in plying with the possibility discussing the measure seeking cost reduction never with approach in necessary Not And fee first , secondconsuming necessary difference , in the document. This is the ultimacy shorting beyond doubt. Can think that the cost accounting provides information in addition to ,should should bee mainer mission , more with how to seeking lessening and optimization cost feasible , is also necessary. For in