企业在生产经营中的各种耗费的货币表现,称为费用。各种费用归纳到一定的核算对象上,即构成核算对象的成本。成本是生产经营过程的实际耗费。利用成本计算资料,对各成本项目进行分析比较,加强成本管理,不断改进和完善经营管理,提高企业经济效益,具有重要意义。涉外企业的成本费用开支由于受不同国籍和地区之间的影响,所以它的成本费用管理与核算问题,比国营企业要复杂得多,这是需要研究的新课题。 Enterprises in the production and operation of various kinds of monetary performance, known as the cost. A variety of costs summed up to a certain accounting object, which constitutes the cost of accounting objects. Cost is the actual cost of production and management processes. It is of great significance to use cost calculation data to analyze and compare various cost items, to strengthen cost management, to constantly improve and perfect management, and to improve the economic benefits of enterprises. The costs and expenses of a foreign-related enterprise are affected by different nationalities and regions. Therefore, the cost management and accounting of a foreign-funded enterprise is much more complicated than the state-owned enterprises. This is a new topic that needs to be studied.