外文翻譯---成本會(huì)計(jì)的形成和重要性

1 成本會(huì)計(jì)的形成和重要性 成本會(huì)計(jì)在舊中國(guó)只是粗具雛形，在新中國(guó)才有巨大發(fā)展。由于社會(huì)主義建設(shè)的偉大實(shí)踐，我國(guó)培育了數(shù)代成本管理人才，且其中不乏校校者，但許多富有創(chuàng)造性的實(shí)踐并不曾在理論上充分反映。相對(duì)地說(shuō)，成本會(huì)計(jì)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(huì)計(jì)教材可見(jiàn)端倪。約言之，從 20 世紀(jì) 50 年代起關(guān)于成本會(huì)計(jì)的理論闡述就是錯(cuò)誤的，此后半個(gè)世紀(jì)中略有修補(bǔ)，但抱殘守缺的基本思路末變。本文僅先就闡述成本理論的起點(diǎn)即基點(diǎn)略抒己見(jiàn)。 一、問(wèn)題的提出 每一學(xué)科都是一個(gè)概念系統(tǒng)，它并非概念的堆集 ，而是按客觀邏輯依次展開(kāi)。資本論就是從商品二重性 -價(jià)值 -交換 -貨幣 -資本 依次展開(kāi)。半個(gè)世紀(jì)以來(lái)對(duì)成本會(huì)計(jì)的論述自不例外 :這些教材都不約而同地從分析商品二重性開(kāi)始，從價(jià)值引向社會(huì)平均必要?jiǎng)趧?dòng)量。由于成本不包含剩余勞動(dòng)，于是從社會(huì)必要生產(chǎn)費(fèi)引向成本本質(zhì)。但都諱言成本 !不直截說(shuō)出成本是什么，回避給成本下定義。歷史上大概只是唯心論的佛教禪宗講頓悟，才主張第一義不可說(shuō)?？茖W(xué)不能這樣，馬克思在資本論第 l卷第5 章闡述勞動(dòng)過(guò)程時(shí)，就引用 富蘭克林給人下的定義是 atool-makinganima 心制造工 具的動(dòng)物。相形之下，一些成本文獻(xiàn)老是從抽象到抽象，因?yàn)楸举|(zhì)或?qū)嵸|(zhì)終歸是抽象，似乎在做文字游戲。 這些教材的作者對(duì)成本的本質(zhì)或?qū)嵸|(zhì)并不一定了然，當(dāng)敘述到損失性費(fèi)用時(shí)便破綻立見(jiàn)。許多文獻(xiàn)將廢品損失之類一律稱為損失性費(fèi)用，并不考察這些損失在一定生產(chǎn)力水平條件下，是否是正常的、必要的，能否避免的，都顧名思義地認(rèn)定為非必要生產(chǎn)費(fèi)。 上述教本就寫道 :損失性支出 (如廢品損失 )雖不形成產(chǎn)品價(jià)值，也需列入產(chǎn)品成本 ，必須嚴(yán)格控制。這種不考慮生產(chǎn)力水平、對(duì)損失一律視同非必要生產(chǎn)費(fèi)，主張嚴(yán)格控制，要求損失和消耗越少越好的 片面觀點(diǎn)，對(duì)指導(dǎo)成本管理實(shí)踐只能有害無(wú)益。 不妨設(shè)想，某種廢品損失在當(dāng)今生產(chǎn)力條件下是正常的，必要的 ;為了堅(jiān)持嚴(yán)格控制的理論指導(dǎo)，生產(chǎn)中很可以一味精工細(xì)作，因而廢品確實(shí)可能下降。但是為此精工細(xì)作的所費(fèi)往往超出降低廢品的所得。物料消耗也是如此，例如機(jī)械運(yùn)轉(zhuǎn)要添加潤(rùn)滑油，多加固然浪費(fèi)，如果一味控制，添加過(guò)少便會(huì)導(dǎo)致部件磨損，甚至出現(xiàn)大事故。固定資產(chǎn)壽命以及煉鋼爐齡也不是越長(zhǎng)越好，明眼人都清楚，可是一些成本教材中卻孤立、靜止地重復(fù)嚴(yán)格控制的說(shuō)教，這不是理論遠(yuǎn)落后于實(shí)踐嗎引以上只不過(guò)是就成本論成本，省小失大。事實(shí)發(fā) 展還不盡如此。深圳有一家南方玻璃公司，公司股票上市稱 深南玻，在籌備股票上市時(shí)公司廢品達(dá) 40%以上。公司管理層居然宣稱 :必須堅(jiān)持高廢品率，贏得信譽(yù)，以便出口獲得優(yōu)價(jià)。這遠(yuǎn)不是傳統(tǒng)的嚴(yán)格控制觀念，也不是就成本論成本，而是就信譽(yù)，優(yōu)價(jià)來(lái)看待廢品。小荷剛露尖尖角 !這正是一種成本管理的新視野，而成本會(huì)計(jì)理論是否值得更新呢 ! 此外，如百接成本與間接成本、變動(dòng)成本和固定成本，以及可控制成本和不可控制成本，都是一對(duì)對(duì)辯證概念，其間不存在不可逾越的界限。又如輔助車間的若干種分配方法之間，分明存在辯證的聯(lián)系和關(guān)系。 不妨 順便指出 :上述三對(duì)辯證概念即六個(gè)成本名詞或術(shù)語(yǔ)在中國(guó)成本文獻(xiàn)中，往往不稱成本而稱為費(fèi)用，如直接費(fèi)用等等。成本與費(fèi)用混淆不清。而且用費(fèi)用表述成本的頻率高得多川企業(yè)會(huì)計(jì)準(zhǔn)則與企業(yè)財(cái)務(wù)通則規(guī)定企業(yè)管理費(fèi)用、銷售費(fèi)用和財(cái)務(wù)費(fèi)用當(dāng)作期間費(fèi)用，直接計(jì)入當(dāng)期損益。換言之，費(fèi)用不應(yīng)計(jì)人產(chǎn)品成本。可以認(rèn)為，這是與國(guó)際接軌的開(kāi)端，但兩則對(duì)成本和費(fèi)用的區(qū)分作了不正確的表述，只好另文討論。 2 這里只簡(jiǎn)述西方對(duì)二者的區(qū)分 :成本是有效的成本 (un-expired cost)，是可以計(jì)人庫(kù)存 (當(dāng)作資產(chǎn) )的成本 (inventorial cost)刊 ;而費(fèi)用是失效的成本 (exprired cost)，當(dāng)然也是不應(yīng)計(jì)人庫(kù)存并構(gòu)成資產(chǎn)的成本。成本文獻(xiàn)中構(gòu)詞不當(dāng)?shù)拿~術(shù)語(yǔ)遠(yuǎn)不只上述，不贅述。 二、幾點(diǎn)反思 (一 )成本不屬于價(jià)值范疇。資本論旨在分析資本剝削制度，因此從分析資本主義社會(huì)中最普遍、最常見(jiàn)的商品的二重性人手，正是抓住了要領(lǐng) ;但是作為成本會(huì)計(jì)教材也從分析商品二重性開(kāi)始，這是為了說(shuō)明什么呢 ?可能是一些理論工作者依據(jù)馬克思關(guān)于價(jià)值 w的公式 : W C+V+m， 令成本為 k，于是 : w=k+m，移項(xiàng) :k w m 也就是 :成本等于 商品價(jià)值減剩余價(jià)值。但須指出 :這里的成本 k 是一個(gè)抽象，或者說(shuō)，它是成本的本質(zhì)部分，即社會(huì)必要生產(chǎn)費(fèi)的一部分，并非成本會(huì)計(jì)作為對(duì)象的現(xiàn)實(shí)的歷史成本。 馬克思早在資本論第 3 卷第 1 章指出，成本具有一種假象，似乎它是價(jià)值本身的一個(gè)范疇。不僅指明是假象，并且正面指出，成本這一范疇，同商品的價(jià)值的形成或同資本的增值過(guò)程毫無(wú)關(guān)系。 (中共中央編譯局譯，人民出版社 1978 年版資本論第 3 卷第 33 頁(yè) )。換言之，成本只是生產(chǎn)過(guò)程中的耗費(fèi)，資本借生產(chǎn)耗費(fèi)的過(guò)程來(lái)對(duì)勞動(dòng)者實(shí)行剝削，但這種生產(chǎn)耗費(fèi)與榨取的剩余價(jià)值率和量的大小程 度是毫不相關(guān)的。由此可見(jiàn)，半個(gè)世紀(jì)以來(lái)借助從商品二重性人手來(lái)解說(shuō)成本，從根本上是誤會(huì)，從惟理上終于未能將成本是什么說(shuō)明白。 (二 )不能脫離生產(chǎn)力論成本。由于從商品二重性入手闡述成本，并由價(jià)值代表社會(huì)平均必要?jiǎng)趧?dòng)量推導(dǎo)出成本之本質(zhì)是社會(huì)必要生產(chǎn)費(fèi)的一部分 ;這種從抽象到抽象的推導(dǎo)是不必經(jīng)過(guò)深思熟慮，完全可以從形式邏輯推導(dǎo)得出的。以上不加區(qū)分地將廢品損失斷定為不構(gòu)成產(chǎn)品價(jià)值的說(shuō)法，當(dāng)然也是不遵從辯證邏輯而按照形式邏輯得出的推論。然而這毫厘之差，卻謬以千里。 馬克思曾舉工廠紡織棉紗為例，假定把棉花紡成棉紗的時(shí) 候，每天 115 磅棉花中有 15 磅沒(méi)有變成棉紗，而是變成了飛花。如果損失這 15 磅棉花是正常的，在棉花的平均加 1 條件下是不可避免的。那么這 15 磅棉花雖然不是棉紗的要素，但它的價(jià)值同形成棉紗實(shí)體的棉花完全一樣，也加入棉紗的價(jià)值中。為了生產(chǎn) 100 磅棉紗， 15 磅棉花的使用價(jià)值必須成為飛花 (同上書(shū)第 3 卷第 232 頁(yè) )。由此可見(jiàn)，對(duì)飛花的損失，廢品損失和其它類似損失，都應(yīng)作如是觀 :即考慮平均加工條件。，也就是生產(chǎn)力水平。 一部人類社會(huì)史，特別是科技發(fā)展史中，每一進(jìn)步的標(biāo)志不是生產(chǎn)什么而是如何生產(chǎn)。鄉(xiāng)村的水磨出現(xiàn)使人類進(jìn)入農(nóng) 業(yè)社會(huì)，蒸汽機(jī)的發(fā)明使人類進(jìn)人工業(yè)社會(huì)，而生產(chǎn)力的提高總是和成本呈反比例而下降。半個(gè)世紀(jì)以來(lái)，科技總是從代用和縮微以及上規(guī)模這三方面促使成本神奇般地飛速下降。代用的事例十分普遍，用玻璃纖維代銅線傳輸信息，用量少、成本低、傳輸?shù)男畔⒘慷啵瑤撞豢赏斩Z(yǔ)。縮微的典型是電子工業(yè)，由電子管發(fā)展到晶體管，再?gòu)募呻娐钒l(fā)展到第兒代的集成電路。如今不到手掌大的計(jì)算器在 20 世紀(jì) 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(lái)。而以上諸方面的結(jié)果又使世界對(duì)銅、鋼鐵等傳統(tǒng)材料的需求 日趨下降，對(duì)節(jié)約世界非再生產(chǎn)資源又是好事。 以上所謂一念之差，是指過(guò)去只是從概念推導(dǎo)得出成本本質(zhì)是必要生產(chǎn)費(fèi)的一部分，卻未真正理解社會(huì)生產(chǎn)力才是區(qū)別必要與非必要生產(chǎn)費(fèi)的分水嶺，而生產(chǎn)力又可由人力推進(jìn)而變動(dòng)不居的?？墒沁^(guò)去的成本文獻(xiàn)中再不涉及從必要費(fèi)與非必要費(fèi)二者的區(qū)別中探討從不同途徑謀求降低成本的措施的可能性。這無(wú)疑是根本性的欠缺。可以認(rèn)為，成本會(huì)計(jì)除了提供信息，更應(yīng)把如何謀求降低和優(yōu)化成本當(dāng)成更主要的任務(wù)，這是可行 3 的，也是必要的，例如 : l、對(duì)非必要生產(chǎn)費(fèi)可以從加強(qiáng)常規(guī)管理，盡可能地謀求節(jié)約； 2、對(duì)必要生產(chǎn)費(fèi)同樣可以因時(shí)因地制宜地有所作為 : 其一是從技術(shù)改造或革新來(lái)提高生產(chǎn)力水平，使必要費(fèi)轉(zhuǎn)化為非必要費(fèi)； 其二是采用優(yōu)化的途徑，即便生產(chǎn)技術(shù)上不曾變動(dòng)，同樣能有效地降低成本。我曾在拙著經(jīng)濟(jì)效益審計(jì) (1991 年改革出版社版 )第 3 章后另增附錄專廣 討論優(yōu)化，并就單指標(biāo)、雙指標(biāo)、多指標(biāo)直至系統(tǒng)優(yōu)化逐一舉例。扼要說(shuō)來(lái) : (1)單指標(biāo)。采用一分為二的方法對(duì)任何技術(shù)經(jīng)濟(jì)指標(biāo)如煉鋼爐齡、設(shè)備、房屋使用壽命、廢品率、實(shí)收率等都可從為此付出的代價(jià)，和因此所獲的效益，從正負(fù)、得失之間權(quán)衡優(yōu)劣。 (2)雙指標(biāo) 。最直接的是從二者的權(quán)衡中取舍小失獲大利的途徑，此外可采趨利避弊的作法，例如鋅礦石因埋藏不深導(dǎo)致氧化，以致浮游選礦中氧化礦難選，流失大而實(shí)收率低，而冶煉過(guò)程中氧化與硫化礦石并無(wú)差別，實(shí)收率都在 90%以上。于是，在選礦過(guò)程中盡可能少地提高精礦品位，留待冶煉過(guò)程提高金屬純度，以減省有益資源的流失。退一步，產(chǎn)氧礦的礦山總有未經(jīng)氧化的硫化礦，而且總是氧化礦占少量。于是不妨盡可能提高硫化礦的精礦品位，使之與精礦品位不高的氧化礦混合，既達(dá)到約定的精礦品位標(biāo)準(zhǔn)，又降低了資源流失。 (3)三個(gè)相聯(lián)的指標(biāo)。這時(shí)相互比較權(quán)衡的 因素既多，避弊趨利的思路更廣寬。要言之，納入考察的指標(biāo)越多，更利于適用系統(tǒng)分析。補(bǔ)述一句 :運(yùn)用唯物辯證法，除了對(duì)單指標(biāo)運(yùn)用一分為二，其余是講聯(lián)系 ;歸根到底，一一分為二仍然是考察分為二的雙方的聯(lián)系，分的目的是找到二，從而看雙方聯(lián)系。由此可見(jiàn)，優(yōu)化講系統(tǒng)分析，實(shí)際是辯證法。 三、生產(chǎn)二重性 看來(lái)從商品二重性的分析人手來(lái)闡述成本，不僅在理論上站不住腳。并且因?yàn)楹鲆暽a(chǎn)力水平對(duì)成本的決定性意義，從此脫離成本與生產(chǎn)力以及產(chǎn)品和市場(chǎng)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(huì)計(jì)從理論上走向死胡同，因而有必要從 根本上考慮改革。正確的選擇應(yīng)政從生產(chǎn)二重性出發(fā)。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。投入和產(chǎn)出是活生生的現(xiàn)實(shí)，彼此又是矛盾的對(duì)立和統(tǒng)一。投人是為了產(chǎn)出，沒(méi)有投入便沒(méi)有產(chǎn)出 ;不求產(chǎn)出自然不會(huì)投入，無(wú)效的產(chǎn)出也使投人變成浪費(fèi)。 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)。從此成本和產(chǎn)品再不是彼此分離、孤立的概念，永遠(yuǎn)是矛盾的對(duì)立和統(tǒng)一。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 ;二是社會(huì)進(jìn)步、生產(chǎn)力進(jìn)步不取決于生產(chǎn)什么，關(guān)鍵是如何生產(chǎn)，說(shuō)到底生產(chǎn)中是生產(chǎn)力為主導(dǎo)才將人、財(cái)、物的耗費(fèi)轉(zhuǎn)換特區(qū)財(cái)會(huì)為產(chǎn)品 (勞務(wù) )的。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(kāi)發(fā) )有短 (女助 Ul 工業(yè) )，不容許人為地一刀切。企業(yè)會(huì)計(jì)準(zhǔn)則將會(huì)計(jì)計(jì)算朔規(guī)定為月、季、年 ;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。這緣于數(shù)十年來(lái)對(duì)產(chǎn)品成本的理解十分狹窄，幾乎在理論上局限于工業(yè)產(chǎn)品的結(jié)果。對(duì)于十年樹(shù)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(kāi)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。僅就此而論，這樣的邏輯順序不僅順理成章，而且符合從具體到坤象的認(rèn)識(shí)進(jìn)程。且再?gòu)某杀镜呐既恍哉f(shuō)起。 偶然是必然的表現(xiàn)和存在形式，產(chǎn)品成本涵蓋的因素多，偶然的因素便多，最典型的是技術(shù)上的正負(fù)公差 ;可見(jiàn)實(shí)際 (歷 史 )成本乃是諸多偶然表現(xiàn)的綜合。持傳統(tǒng)觀念的會(huì)計(jì)師往往堅(jiān)持他們計(jì)算的成本是 準(zhǔn)確無(wú)誤的。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。四此有人說(shuō)，一些實(shí)際成本往往不如計(jì)劃成本更具有代表性，原因之一是計(jì)劃成本多少剔出了成本中若干偶然偏離的因素。由此可見(jiàn)，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)。我們就是從具體到抽象來(lái)得出成本本質(zhì)，即正常的、必要的和不可避免部分。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。 5 Cost accounting formation and significance The cost accounting is only a rude utensil embryonic form in old China , has enormous development just now in new China. Because of great socialist construction practice, our country has cultivated number generation control of production cost talented person , the practice being no lack of person of school of school, but a lot of rich creativeness among them has reported and not once in terms of theory sufficiently. Say in terms of theory not only, the cost accountant is congenitally deficient, and loses balance the day after tomorrow relatively, this complies with visible clue of 10 is consistent cost accounting teaching material. In a word, be wrong from 1950s 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 commodity- - 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 commodity , 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 out-of-straight 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 , recommends Franklin right away giving person lower definition to be that the atool-makinganima heart makes the implement animal. By comparison, a few cost documents arrive at an abstract always from the abstract, because of nature or essence is abstract after all, seemingly on compose 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 above-mentioned 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 single-facet , 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; 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 come 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 component wear , the major breakdown appears even Fixed assets life-span 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 comments on cost right away , minor loss of province is big. Fact develops moreover. There is one south glass company in Shenzhen , corporate stock is listed Bo calling depths south, above amounting to 40% in the company 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 comments on cost right away, but is with regard to credit, come 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 workshops, connection and relation that clear existence discriminates. Why not point out passingly: Above-mentioned 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 account.Can 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; But, cost is the cost becoming invalid , certainly is also should not to take person stock and the cost composing assetss 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 common , the most common commodity of capitalist society middle; Teaching material begins but as the cost accounting also from analysing a dual character of commodity , what this is for explanation? May be that a few theory workers judge by Maxs 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 commodity 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 commodity value or the added value process with capital are totally unrelated. (The Central Committee of the Communist Party of China compilation 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 coming 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 coming to narrate from the dual character of commodity hand , complying 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 commenting on cost. Since that the average amount of socially necessary labor starting with the dual character of commodity setting forth cost, and representing from value deduces out nature of cost is that society is necessary produce the wasteful part; This is an unnecessarily course chewing the cud from abstract to abstract derivation , can infer from Aristotelian logic completely reach. All above does not distinguish the deduction that the field reaches according to Aristotelian logic for the ascertainment a discard is lost composing product value statement , certainly being also not to follow a dialectical logic. But this hairs difference, falsehood uses long distance but. Max Zeng Ju factory spinning and weaving cotton yarn is an example , having not becoming cotton yarn 15 pound among 115 pound of cotton every day on the supposition that cotton is spun when becoming cotton yarn,is to have become 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 entitys 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 become 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 comes down but always with cost. Science and technology always complies with substitute the sum micro and upper scale during the past half centuries, this three aspect urge cost is magical as the field comes down at full speed. The instance substituting is very common , use fiberglass to transfer information on behalf of copper wire, dosages are few , cost is low , the information amounts transferring many , almost cannot be compared 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 comes down now therefore short of big palm calculator ample device being to need to occupy two office unexpectedly in 1940s, with every 10 years 90%s high-speed unfolds out. All above all aspect result makes the world come 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 so-called 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 complying with the possibility discussing the measure seeking cost reduction never with approach in necessary Not And fee first , second-consuming necessary difference , in the document. This is the ultimacy shortcoming beyond doubt. Can think that the cost accounting provides information in addition to ,should should become mainer mission , more with how to seeking lessening and optimization cost feasible , is also necessary. For instance: 1 , the routine producing a fee to being not necessary being able to comply with a sharpening are managed , are seek economy as far as possible; 2, certainly needs production expenses face to face same can acc