第一章 总论 一、目的要求。通过本章学习,应掌握成本会计的概念,成本会计对象,了解成本会计的职能和任务,成本的重要作用。 二、主要内容。(一)内在联系1.成本的经济性质。“理论成本”由“C+V”构成,实务成本与理论成本是有区别的。 2.成本会计对象。成本会计对象是成本会计核算和 The first chapter general one, the purpose of the request. Through this chapter to learn, should grasp the concept of cost accounting, cost accounting objects, to understand the functions and tasks of cost accounting, the cost of the important role. Second, the main content. (A) the intrinsic link 1. The cost of economic nature. The “theoretical cost” consists of “C + V”, and there is a difference between the actual cost and the theoretical cost. 2. Cost accounting objects. Cost accounting objects are cost accounting and