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根据马克思主义的成本理论,成本“只是一个在生产要素上耗费的资本价值C+V的等价物或补偿价值.”因而,在产品价值中,只有C+V才有费于企业,才需要补偿.在这个意义上,C+V反映了成本的量的规定性.但成本又不完全等于C+V,C+V只是构成成本的基础.对成本的这种科学规定,应当成为我们确定成本的量(成本范围)的理论依据.为了从理论上正确地确定成本的范围,首先有必要在支出、费用与成本(产品成本)之间划清严格的界限.
According to the cost theory of Marxism, the cost is only an equivalent or compensation value of the capital value C + V consumed on the factor of production. Therefore, in the product value, only C+V is spent on the enterprise. Compensation. In this sense, C+V reflects the quantification of the amount of cost. But the cost is not exactly equal to C+V. C+V is just the basis of the cost. This scientific provision of cost should be determined by us. The theoretical basis for the amount of cost (cost range). In order to theoretically and correctly determine the scope of the cost, it is first necessary to draw a strict boundary between expenditure, cost, and cost (product cost).