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马克思在《资本论》关于商品成本的分析中指出,成本是商品生产或销售过程中耗费的生产资料价值与必要劳动所创造价值的货币表现,即C+V的等价物。它作为生产要素耗费的补偿价值,客观上有两个要求,一是商品生产和销售过程中耗费的C+V要从价值上(货币额)得到补偿;二是从销售收入中收回的货币额必须不断买回商品生产中耗费的各种生产要素(实物量)。生产要素耗费的价值补偿与实物补偿的统一,是再生产过程顺利进行的基本条件。
Marx pointed out in Capital’s analysis on the cost of goods that the cost is the monetary expression of the value of the means of production consumed in the process of production or sale of goods and the value created by the necessary labor, that is, the equivalent of C + V. It as an element of compensation for the cost of production factors, there are two objective requirements, one is the C + V consumed in the production and sale of goods to be compensated from the value (currency); the second is from the sales revenue to recover the amount of money The various factors of production (physical quantities) that are consumed in the production of goods must be constantly bought back. The unification of the value compensation and in-kind compensation of the factors of production is the basic condition for the smooth progress of the reproduction process.