二.管理会计的成本概念对于上期本文所谈名画与古瓶的交易,赵、钱、孙、李四个人提出了四种不同的成本计算结果。也许有的读者会认为其中有一种是正确的,其他三种是错误的。其实不然。这四种都是具有代表性的成本计算方法。这里涉及成本决策中管理会计的几个特殊成本概念,下面逐一说明。实际成本老赵计算成本的思路,是认为老张购买花瓶实际支付了现金50元,因此花瓶的成本 II. Cost Concepts of Management Accounting For the transactions of famous paintings and ancient bottles discussed in the previous issue, Zhao, Qian, Sun, and Li proposed four different cost calculation results. Some readers may think that one of them is correct, and the other three are wrong. actually not. These four are representative costing methods. Here are some of the special cost concepts of management accounting in cost decision making. The actual cost of Lao Zhao’s idea of ​​calculating costs is that the old Zhang purchased the vase and actually paid 50 yuan in cash, so the cost of the vase