论文部分内容阅读
成本的实质,即是成本的本质,是指它的实在内容而言.日本的会计学者说:成本的定义五花八门.①我国经济学界对成本实质问题的认识,也有种种不同观点.流行广影响大的观点是:“成本,产品价值一部分的货币表现.在社会主义制度下,它包括生产过程中所消耗生产资料的价值和劳动者的劳动报酬.”②个人认为这种观点有以下几个问题值得研讨.首先,这种成本观点,对于非生产性企业的成本工作,缺乏指导意义.社会主义成本实践,现实已经有了很多新的内容,不仅所有的企业都要考核成术,把成本作为企业管理的重要指标,而且一些事业单位,比如医院也实行了企业化管理,进行医疗成本的核算.又如“人才会计”中“人才成本”
The essence of cost, that is, the nature of cost, refers to its actual content. Japanese accounting scholars said: The definition of cost is varied. 1 The understanding of costs in real terms by the Chinese economics community also has different perspectives. The point of view is: “The cost, the currency performance of a part of the product value. Under the socialist system, it includes the value of the means of production consumed in the production process and the laborer’s labor remuneration. ”2 individuals think this view has the following This question is worth studying. First of all, this kind of cost point of view has no guiding significance for the cost work of non-productive enterprises. There are many new contents in the practice of socialist cost, and not only do all companies need to perform assessments. Cost as an important indicator of business management, and some institutions, such as hospitals have also implemented the enterprise management, accounting for medical costs. Another example is “talent accounting ” “talent costs”