成本概念是成本理论的基础 ,科学成本概念对构成成本理论体系的建立和指导成本工作具有重要意义一、成本概念综述1 国内对成本概念的一些提法。( 1)传统观点 :成本是生产过程中劳动耗费的货币表现。( 2 )代价论 :1986年出版的《成本管理文集》将成本定义为 :成本是经济个体为了 The concept of cost is the basis of cost theory. The concept of cost of science is of great importance to the establishment of cost theory system and guidance of cost work. I. Overview of Cost Concept 1 Some domestic definitions of cost concept. (1) The traditional view: cost is the monetary performance of labor-consuming in the production process. (2) Cost Theory: “Cost Management Collection” published in 1986 defines the cost as: Cost is the economic individual