黄国雄在《财会月刊》1992年第6期上撰写了《时间成本研究》一文。文章认为时间是一种经济资源,具有不可补偿性,有必要以时间为对象,研究时间与成本之间的内在联系。文章认为,企业在生产经营活动中,随时间的变化而相应地变化的产品成本项目,主要有以下几项: 1.流动资金利息。流动资金利息虽然与企业占用 Huang Guoxiu wrote “Time Cost Study” in the 6th issue of the “Accounting Monthly” 1992. The article believes that time is an economic resource, and it is incompensable. It is necessary to use time as the object to study the internal relationship between time and cost. The article considers that, in the production and business activities of enterprises, the product cost items that change with time and are correspondingly changed mainly include the following items: 1. Interest on working capital. Interest on liquidity, though occupied by companies