成本会计已落后二百年。当今,生产的机械化程度日益提高,但成本会计却未得到相应的改革,产品成本仍只计算三个项目:原料、直接人工和间接费用。这里,我们提出一种新的方法即计算第四项制造成本——“机器工作”(Machine Labor)成本来解决这个老问题。主要机器的成本核算对机器成本的控制,首先在于作出正确的投资(购置)决策。一台机器一旦投产以后,即使不那么令人满意,也难以把它处理掉。因此,购置机器的决策要比雇用劳动力重要得多。在购置之前,必须对安装、维修、运转等的成本加以预测,据以作出投资决策。投产以 Cost accounting has fallen behind two hundred years. Nowadays, the degree of mechanization of production is increasing day by day, but cost accounting has not been reformed. Product cost still only counts three items: raw materials, direct labor, and indirect costs. Here, we propose a new method to calculate the fourth manufacturing cost, Machine Labor, to solve this old problem. The main cost control of the main machine to control the machine cost is to make the correct investment (purchase) decision. Once a machine is put into production, it is difficult to dispose of it even if it is not satisfactory. Therefore, the decision to purchase a machine is much more important than the employment of the labor force. Before the purchase, the costs of installation, maintenance, operation, etc. must be predicted to make investment decisions. Put into production