什么是成本?就这个问题在我国有不同的看法。有人认为成本就是马克思所说的产品的价值中物化劳动的价值(C)和劳动者为自己劳动所创造的价值(V)的货币表现。这是队纯理论宏观经济学角度给成本下的定义,可称之为“理论成本”。有人认为成本是企业为生产和销售产品所支出的费用总和。这是从微观经济学的角度给成本下的定义,不妨称之为“企业成本”。有人认为成本就是对象化的费用。按不同的对象可分为产品成本、责任成本、质量成本、项目成本等等。这主要是从管理的角度来给成本下的定义,我们姑且称之为“管理成本”。应该说这几种观点均有其各自的道理,不能简单地说谁对谁错。其实,在现实生活中,人们对成本的理解和使用也是多方面、多角度的。如计算企业利润时用的是“企业成本”概念,而考核责任中心则用的是“责任成本”概念,进行宏观经济分析则 What is the cost? There are different opinions on this issue in our country. Some people think that the cost is the monetary expression of the value of materialized labor (C) in the value of Marx’s product and the value (V) created by laborers for their own labor. This is the definition of cost from the point of view of the team’s theoretical macroeconomics, which can be called “theoretical cost.” Some people think that the cost is the sum of the expenses incurred by the company to produce and sell the product. This is the definition of cost from the perspective of microeconomics. It may be called “enterprise cost.” Some people think that the cost is the object of the cost. According to different objects can be divided into product costs, liability costs, quality costs, project costs and so on. This is mainly from the perspective of management to give the definition of cost, we will call it “management costs.” It should be said that these various viewpoints have their own reasons, and we cannot simply say who is right or wrong. In fact, in real life, people’s understanding and use of costs are also multifaceted and multi-angled. For example, when calculating corporate profits, the concept of “enterprise cost” is used, while the assessment responsibility center uses the concept of “responsibility cost”. For macroeconomic analysis,