目前不少财会教材认为:“产品成本是以货币表现的物化劳动的转移价值和劳动者必要劳动消耗新创造的价值.”①对于成本的这一定义(以下简称定义)笔者认为颇有商榷余地,因为它既未体现成本的质的规定性,也未体现成本量的规定性,不是对成本的科学解释.产品的生产过程,同时也是耗费过程.我们撇开耗费的主体,只从社会的角度进行考察,则可发现它不仅包括生产资料的耗费,也包括劳动者活劳动耗费,可以说,任何生产方式下,这种社会性的耗费都是存在的.区别各生产方式的只是对这种社会性耗费是否关心,及关心的程度.而成本却是特定经济条件下的产物,它是一个价值范畴.商品经济出现以后,商品生产者向市场提供一定量的产品,而这必须以发生耗费的足够补偿为条 At present, many accounting textbooks think that: “product cost is the value of the transfer of the value of the materialized labor and the necessary labor to create new value. ”1 This definition of cost (hereinafter referred to as the definition) There is room for negotiation because it does not reflect the qualitative characterization of cost, nor does it reflect the quantification of cost, nor is it a scientific explanation of the cost. The production process of a product is also a wasteful process. We have opened up the main body of cost, only from the society. From the point of view, it can be found that it includes not only the cost of production materials, but also the labor’s labor cost. It can be said that under any mode of production, this social cost is present. It is only for this method to distinguish between production methods. The degree of social consumption is concerned with the degree of concern, and the cost is a product under specific economic conditions. It is a value category. After the emergence of a commodity economy, commodity producers provide a certain amount of products to the market, and this must take place. Expensive compensation for the bar