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（一）众所周知，成本是商品经济的产物，是商品货币经济中的一个经济范畴。在商品社会，成本是商品价值的主要构成部分。从马克思在公式W＝C＋V＋m中反映的资本主义再生产过程商品价值构成来看，产品成本C＋V这部分实质上指出了成本经济的内涵就是生产商品的物化劳动（C）和活
(a) As we all know, the cost is the product of the commodity economy and an economic category in the commodity currency economy. In commodity societies, costs are the major component of the value of goods. From the point of view of Marx’s commodity value composition of the capitalist reproduction process reflected in the formula W=C+V+m, the product cost C+V part essentially indicates that the connotation of the cost economy is the materialized labor (C) and livelihood of the produced goods.