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成本的概念,是一个不断向不同方向延伸、发展的概念,是人们对成本认识不断深入的表现形式。比较原始的成本概念仅仅是指生产或取得某一物品或劳务所发生的支出,进而人们又认识到这一物品在使用中或许还要有花费和支出,这样,购买、加工生产、销售、使用这一过程中发生的全部支出就构成产品的寿命周期成本。随着社会实践活动的发展,人们在更广阔的领域里,认识和理解了更多的成本概念,例如:质量成本、人材成本、机会成本、边际成本等,将这些成本概念用于经济管理,对促进现有生产力的发展发挥着越来越大的作用。但这些远不是人们对成本认识的顶峰,我们还有许多未知的成本领域,现实生活中有许多需要解决的经济问题,例如:价格体系中不合理的商品比价、财政收支失调、资源浪费、匮乏、环境恶化而没有充足的资金用于治理、同等管理水平的企业苦乐不均等。这些问题之所以长期得不到科学的解决,困绕经济的迅速发展,其原因之一是人们现有的成本理论中缺少一种从宏观上认识和定义的成本理论,即大循环成本理论。
The concept of cost is a notion of continuous extension and development in different directions. It is an expression of ever-increasing awareness of cost. The concept of a relatively primitive cost simply refers to the expenditure incurred in the production or acquisition of an item or service, which in turn recognizes that this item may have to be spent and spent on its use, so that purchasing, processing, selling, using The total expenditure incurred in this process constitutes the life cycle cost of the product. With the development of social practice activities, people understand and understand more cost concepts in a broader field, such as quality cost, personnel cost, opportunity cost, and marginal cost. They apply these cost concepts to economic management, Play an increasing role in promoting the development of the existing productive forces. However, these are far from being the pinnacle of cost awareness. There are still many unknown cost areas. In real life, there are many economic problems to be solved. For example, the unreasonable commodity price in the price system, the unbalanced revenue and expenditure, the waste of resources, Lack of, deterioration of the environment without adequate funding for governance, the same level of management of enterprises unequal happiness. One of the reasons why these problems have not been solved scientifically for a long period of time and the economy is rapidly developing is that one of the existing cost theories lacks a cost theory which is macroscopically recognized and defined, namely the theory of the great cycle cost.