论文部分内容阅读
成本的涵义较为丰富,有的文献将成本的经济实质概括为:“生产经营过程中所耗费的生产资料转移的价值和劳动者为自己劳动所创造的价值的货币表现,也就是企业在生产经营中所耗费的资金的总和。”这是从财务会计角度理解的成本含义,也是出版企业传统成本管理的内容,但这一概念只反映出企业发生的显性成本,不能完全反映企业经营绩效的实质,具有很大的局限性,不利于企业的投资决策。还有的文献将成本定义为“为了达到特定目标失去或放弃的一项资源。”这一成本定义包含的内容较多,几乎包括了企业经营的各种成本,因而更适宜于市场经济条件下企业的成本管理。
The meaning of cost is more abundant. Some documents summarize the economic essence of cost as: “The value of the means of production consumed in the process of production and operation and the monetary performance of the value created by the laborers for their own labor, that is, The sum of the funds spent in the operation. ”“ This is the meaning of costs understood from the financial accounting point of view, but also the contents of the traditional cost management of publishing enterprises, but the concept only reflects the explicit costs incurred by the enterprise can not fully reflect the business operations The essence of performance, has great limitations, is not conducive to business investment decisions. Still other documents define a cost as a ”resource that has been lost or abandoned in order to achieve a particular goal.“ ”This cost definition contains more content that includes almost all the costs of doing business and is therefore more appropriate for a market economy Under the conditions of enterprise cost management.