把资金运动论与成本会计融为一体,是易庭源教授研究成果的又一特色。一、成本的经济本质什么是成本?为什么在商品(产品)“价值”指标之外,另立“成本”指标?这一问题的说明,必然联系到社会再生产。众所周知,商品(产品)价值量是按C+V+m三部分的必要劳动量确定的,而产品成本仅按C+V两部分的个别劳动量计算。这是由于要保证企业再生产,就首先要保证补偿其耗费的原材料、机器设备折旧等物化劳动C,同时还要保证生产者在社会平均生 Combining the fund movement theory with cost accounting is another feature of Professor Yi Yuanyuan’s research results. First, the economic nature of cost What is the cost? Why in the commodity (product) outside the “value” indicator, a separate “cost” indicator? This description of the problem will inevitably be linked to social reproduction. As we all know, the value of goods (products) is determined by the amount of necessary labor in the three parts of C+V+m, and the cost of products is calculated only by the individual labor of the two parts of C+V. This is because to guarantee the remanufacturing of enterprises, it is first necessary to guarantee the compensation of materialized labor such as raw materials, machinery and equipment used for depreciation, and at the same time ensure that the producers are born in society.