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众所周知,商品的成本,是由生产中耗费的生产资料和劳动者为自己的劳动所创造的价值,即凝固在商品中的物化劳动和活劳动的总和所构成。简言之,成本乃是生产过程中劳动消耗的价值体现。在会计核算中,商品成本的具体内容,是指企业为生产商品所耗用的原料及主要材料、铺助材料、燃料、动力、工资及附加费、固定资产折旧以及其他
As we all know, the cost of a commodity consists of the production materials consumed in production and the value created by the laborers for their own labor, that is, the sum of materialized labor and living labor that solidify in the commodity. In short, the cost is a reflection of the value of labor consumption in the production process. In accounting, the specific content of the commodity cost refers to the raw materials and main materials, store aids, fuel, power, wages and surcharges, depreciation of fixed assets, and other materials consumed by the enterprise for the production of goods.