一、成本的概念从经济学方面的概念来说,成本的概念可以分成两类:一是政治经济学的抽象的理论概念;另一是现实的概念(也叫统计的概念)。抽象的成本概念是什么呢?英语COST当作动词讲时,是“费”的意思。所以,成本和费用本来是一个意思。但所费于谁,有一个主体,要看这个主体是谁。在不同的社会经济制度下,有不同的主体。在资本主义制度下,一切问题都从资本这个主体来考虑,生产中所费于资本家的东西(即资本),就是资本家 First, the concept of cost From the concept of economics, the concept of cost can be divided into two categories: one is the abstract political theory of political concepts; the other is the concept of reality (also known as the concept of statistics). What is the concept of abstract cost? English COST as a verb, it is “fee” means. Therefore, the cost and cost originally meant. But who spent, there is a subject, depending on who is the subject. Under different social and economic systems, there are different subjects. Under the capitalist system, all the problems are considered from the main body of capital. The capitalist’s (capital) capital in production is the capitalist