什么是成本?目前有三种不同的观点。第一种观点认为,成本是产品生产经营活动中,在生产要素上耗费的,并应从销售收入中得到补偿的价值;第二种观点,将成本区分为理论成本和实际成本,理论成本由C、V构成,实际成本是根据管理需要,对理论成本的构成内容,作适当调整而成;第三种观点,认为社会主义成本仅指生产中的物化劳动。在实际应用中,成本概念的外延,目前有扩大的趋势。第一种和第二种观点的区别,在于实际成本和理论成本是否要分离。第一种观点认为两者应该统一;第二种观点认为两者分离较为有利。第三种观点的立 What is cost? There are currently three different perspectives. The first view holds that the cost is the product’s production and operation activities that are consumed on the production factors and should be compensated from the sales income. In the second viewpoint, the cost is divided into theoretical cost and actual cost, and the theoretical cost is calculated by C. V, constitute, the actual cost is based on management needs, the composition of theoretical costs, made of appropriate adjustments; the third point of view, that socialist costs only refers to the production of materialized labor. In practical applications, the extension of the concept of cost is currently expanding. The difference between the first and second viewpoints lies in whether the actual cost and the theoretical cost should be separated. The first view is that the two should be unified; the second view is that the separation of the two is more favorable. The third point of view