成本问题既是一个经济问题,也是一个社会问题.任何人类活动都客观存在着成本现象.这些成本现象都可以用成本概念加以概括和说明,并与人类活动的成果相比较,最终确定人类活动的效益.过去,人们总把成本问题局限于生产过程,而没有从人类社会活动的整体角度去探讨这一经济现象,因而所得出的成本概念是极为狭窄的.为此,突破旧框框重新研究成本问题,不仅在理论上有其重要意义,而且在实践上也有其客观现实性. The cost problem is not only an economic issue but also a social one, and any human activity objectively has the cost phenomenon, which can be summed up and explained with the cost concept and compared with the result of human activities to finally determine the benefits of human activities In the past, people always limited the cost issue to the production process, and did not discuss the economic phenomenon from the perspective of human society as a whole, so the concept of the cost was very narrow.Therefore, breaking the old frame to re-study the cost , Not only has its significance in theory, but also has its objective reality in practice.