成本会计的形成和重要性(中文 英文翻译)

1、成本会计的形成和重要性成本会计在旧中国只是粗具雏形，在新中国才有巨大发展。由于社会主义建设的伟大实践，我国培育了数代成本管理人才，且其中不乏校校者，但许多富有创造性的实践并不曾在理论上充分反映。相对地说，成本会计在理论上不仅先天不足，并且后天失调，这从数十年一贯的成本会计教材可见端倪。约言之，从20世纪50年代起关于成本会计的理论阐述就是错误的，此后半个世纪中略有修补，但抱残守缺的基本思路末变。本文仅先就阐述成本理论的起点即基点略抒己见。 一、问题的提出 每一学科都是一个概念系统，它并非概念的堆集，而是按客观逻辑依次展开。资本论就是从商品二重性-价值-交换-货币-资本依次展

2、开。半个世纪以来对成本会计的论述自不例外:这些教材都不约而同地从分析商品二重性开始，从价值引向社会平均必要劳动量。由于成本不包含剩余劳动，于是从社会必要生产费引向成本本质。但都讳言成本!不直截说出成本是什么，回避给成本下定义。历史上大概只是唯心论的佛教禅宗讲顿悟，才主张第一义不可说。科学不能这样，马克思在资本论第l卷第5章阐述劳动过程时，就引用 富兰克林给人下的定义是atool-makinganima心制造工具的动物。相形之下，一些成本文献老是从抽象到抽象，因为本质或实质终归是抽象，似乎在做文字游戏。 这些教材的作者对成本的本质或实质并不一定了然，当叙述到损失性费用时便破绽

3、立见。许多文献将废品损失之类一律称为损失性费用，并不考察这些损失在一定生产力水平条件下，是否是正常的、必要的，能否避免的，都顾名思义地认定为非必要生产费。 上述教本就写道:损失性支出(如废品损失)虽不形成产品价值，也需列入产品成本，必须严格控制。这种不考虑生产力水平、对损失一律视同非必要生产费，主张严格控制，要求损失和消耗越少越好的片面观点，对指导成本管理实践只能有害无益。不妨设想，某种废品损失在当今生产力条件下是正常的，必要的;为了坚持严格控制的理论指导，生产中很可以一味精工细作，因而废品确实可能下降。但是为此精工细作的所费往往超出降低废品的所得。物料消耗也是如此，例如机械运转要添

4、加润滑油，多加固然浪费，如果一味控制，添加过少便会导致部件磨损，甚至出现大事故。固定资产寿命以及炼钢炉龄也不是越长越好，明眼人都清楚，可是一些成本教材中却孤立、静止地重复严格控制的说教，这不是理论远落后于实践吗引以上只不过是就成本论成本，省小失大。事实发展还不尽如此。深圳有一家南方玻璃公司，公司股票上市称 深南玻，在筹备股票上市时公司废品达40%以上。公司管理层居然宣称:必须坚持高废品率，赢得信誉，以便出口获得优价。这远不是传统的严格控制观念，也不是就成本论成本，而是就信誉，优价来看待废品。小荷刚露尖尖角!这正是一种成本管理的新视野，而成本会计理论是否值得更新呢! 此外，如

5、百接成本与间接成本、变动成本和固定成本，以及可控制成本和不可控制成本，都是一对对辩证概念，其间不存在不可逾越的界限。又如辅助车间的若干种分配方法之间，分明存在辩证的联系和关系。 不妨顺便指出:上述三对辩证概念即六个成本名词或术语在中国成本文献中，往往不称成本而称为费用，如直接费用等等。成本与费用混淆不清。而且用费用表述成本的频率高得多川企业会计准则与企业财务通则规定企业管理费用、销售费用和财务费用当作期间费用，直接计入当期损益。换言之，费用不应计人产品成本。可以认为，这是与国际接轨的开端，但两则对成本和费用的区分作了不正确的表述，只好另文讨论。这里只简述西方对二者的区分:成本是有效的

6、成本 (un-expired cost)，是可以计人库存 (当作资产)的成本 (inventorial cost)刊;而费用是失效的成本(exprired cost)，当然也是不应计人库存并构成资产的成本。成本文献中构词不当的名词术语远不只上述，不赘述。二、几点反思 (一)成本不属于价值范畴。资本论旨在分析资本剥削制度，因此从分析资本主义社会中最普遍、最常见的商品的二重性人手，正是抓住了要领;但是作为成本会计教材也从分析商品二重性开始，这是为了说明什么呢?可能是一些理论工作者依据马克思关于价值w的公式: WC+V+

7、m， 令成本为k，于是: w=k+m，移项:kwm 也就是:成本等于商品价值减剩余价值。但须指出:这里的成本k是一个抽象，或者说，它是成本的本质部分，即社会必要生产费的一部分，并非成本会计作为对象的现实的历史成本。 马克思早在资本论第3卷第1章指出，成本具有一种假象，似乎它是价值本身的一个范畴。不仅指明是假象，并且正面指出，成本这一范畴，同商品的价值的形成或同资本的增值过程毫无关系。(中共中央编译局译，人民出版社1978年版资本论第3卷第33页)。换言之，成本只是生产过程中的耗费，资本借生产耗费的过程来对劳动者实行剥削，但这种生产耗费与榨取的剩余价值率和

8、量的大小程度是毫不相关的。由此可见，半个世纪以来借助从商品二重性人手来解说成本，从根本上是误会，从惟理上终于未能将成本是什么说明白。 (二)不能脱离生产力论成本。由于从商品二重性入手阐述成本，并由价值代表社会平均必要劳动量推导出成本之本质是社会必要生产费的一部分;这种从抽象到抽象的推导是不必经过深思熟虑，完全可以从形式逻辑推导得出的。以上不加区分地将废品损失断定为不构成产品价值的说法，当然也是不遵从辩证逻辑而按照形式逻辑得出的推论。然而这毫厘之差，却谬以千里。马克思曾举工厂纺织棉纱为例，假定把棉花纺成棉纱的时候，每天115磅棉花中有15磅没有变成棉纱，而是变成了飞花。如果损失这15磅

9、棉花是正常的，在棉花的平均加1条件下是不可避免的。那么这15磅棉花虽然不是棉纱的要素，但它的价值同形成棉纱实体的棉花完全一样，也加入棉纱的价值中。为了生产100磅棉纱，15磅棉花的使用价值必须成为飞花(同上书第3卷第232页)。由此可见，对飞花的损失，废品损失和其它类似损失，都应作如是观:即考虑平均加工条件。，也就是生产力水平。 一部人类社会史，特别是科技发展史中，每一进步的标志不是生产什么而是如何生产。乡村的水磨出现使人类进入农业社会，蒸汽机的发明使人类进人工业社会，而生产力的提高总是和成本呈反比例而下降。半个世纪以来，科技总是从代用和缩微以及上规模这三方面促使成本神奇般地飞速下降

10、。代用的事例十分普遍，用玻璃纤维代铜线传输信息，用量少、成本低、传输的信息量多，几不可同日而语。缩微的典型是电子工业，由电子管发展到晶体管，再从集成电路发展到第儿代的集成电路。如今不到手掌大的计算器在20世纪40年代居然是要占用两间办公室的庞大装置，因此它的生产成本以每10年下降90%的高速度展现出来。而以上诸方面的结果又使世界对铜、钢铁等传统材料的需求日趋下降，对节约世界非再生产资源又是好事。 以上所谓一念之差，是指过去只是从概念推导得出成本本质是必要生产费的一部分，却未真正理解社会生产力才是区别必要与非必要生产费的分水岭，而生产力又可由人力推进而变动不居的。可是过去的成本文献中再

11、不涉及从必要费与非必要费二者的区别中探讨从不同途径谋求降低成本的措施的可能性。这无疑是根本性的欠缺。可以认为，成本会计除了提供信息，更应把如何谋求降低和优化成本当成更主要的任务，这是可行的，也是必要的，例如: l、对非必要生产费可以从加强常规管理，尽可能地谋求节约；2、对必要生产费同样可以因时因地制宜地有所作为: 其一是从技术改造或革新来提高生产力水平，使必要费转化为非必要费； 其二是采用优化的途径，即便生产技术上不曾变动，同样能有效地降低成本。我曾在拙著经济效益审计(1991年改革出版社版)第3章后另增附录专广讨论优化，并就单指标、双指标、多指标直至系统优化逐一

12、举例。扼要说来: (1)单指标。采用一分为二的方法对任何技术经济指标如炼钢炉龄、设备、房屋使用寿命、废品率、实收率等都可从为此付出的代价，和因此所获的效益，从正负、得失之间权衡优劣。 (2)双指标。最直接的是从二者的权衡中取舍小失获大利的途径，此外可采趋利避弊的作法，例如锌矿石因埋藏不深导致氧化，以致浮游选矿中氧化矿难选，流失大而实收率低，而冶炼过程中氧化与硫化矿石并无差别，实收率都在90%以上。于是，在选矿过程中尽可能少地提高精矿品位，留待冶炼过程提高金属纯度，以减省有益资源的流失。退一步，产氧矿的矿山总有未经氧化的硫化矿，而且总是氧化矿占少量。于是不妨尽可能提高硫化矿的

13、精矿品位，使之与精矿品位不高的氧化矿混合，既达到约定的精矿品位标准，又降低了资源流失。(3)三个相联的指标。这时相互比较权衡的因素既多，避弊趋利的思路更广宽。要言之，纳入考察的指标越多，更利于适用系统分析。补述一句:运用唯物辩证法，除了对单指标运用一分为二，其余是讲联系;归根到底，一一分为二仍然是考察分为二的双方的联系，分的目的是找到二，从而看双方联系。由此可见，优化讲系统分析，实际是辩证法。三、生产二重性 看来从商品二重性的分析人手来阐述成本，不仅在理论上站不住脚。并且因为忽视生产力水平对成本的决定性意义，从此脱离成本与生产力以及产品和市场之间依存制的联系和关系，局限于就成本论成本

14、，使成本会计从理论上走向死胡同，因而有必要从根本上考虑改革。正确的选择应政从生产二重性出发。生产过程既是人力、物力、财力的耗费过程，同时也是产品的形成过程。投入和产出是活生生的现实，彼此又是矛盾的对立和统一。投人是为了产出，没有投入便没有产出;不求产出自然不会投入，无效的产出也使投人变成浪费。 从分析生产二重性出发，再从生产的耗费直接引出成本的概念和定义，从生产的目的和结果引向产品和市场。从此成本和产品再不是彼此分离、孤立的概念，永远是矛盾的对立和统一。而这种统一中又以生产力为中间的基本连结链，这里包含双重意义:一是产品成本水平基本取于当前生产力水平，前者按后者的不断提高而呈反方向下

15、降;二是社会进步、生产力进步不取决于生产什么，关键是如何生产，说到底生产中是生产力为主导才将人、财、物的耗费转换特区财会为产品(劳务)的。这样的表述对第一、二、三产业都适用，是成本计算期有长(例如造林、房地产开发)有短(女助Ul工业)，不容许人为地一刀切。企业会计准则将会计计算朔规定为月、季、年;而财务通则又规定三项费用当作期间费用，直接计入当期损益。这缘于数十年来对产品成本的理解十分狭窄，几乎在理论上局限于工业产品的结果。对于十年树木的林业以及起码一年以上甚至长达三、五年的房地产开发业，如果不另作补充规定，便会使这类行业或产业在产品竣工或成材可以销售前数年无端在帐面上出现虚亏! 如

16、上所述，从分析生产二重性，一方面从生产耗费引出成本，再从成本的偶然性和必然性引出成本本质，冉从本质与非木质部分的区分引出如上所述如何分别采取不同途径谋求降低不同部分成本的相应措施。仅就此而论，这样的逻辑顺序不仅顺理成章，而且符合从具体到坤象的认识进程。且再从成本的偶然性说起。偶然是必然的表现和存在形式，产品成本涵盖的因素多，偶然的因素便多，最典型的是技术上的正负公差;可见实际(历史)成本乃是诸多偶然表现的综合。持传统观念的会计师往往坚持他们计算的成本是 准确无误的。不错，用他们计算的成本结算当期损益也会是准确无误的，但他无法说明其中某些成本项目或子目忽然升高或降低了。四此有人说，一些

17、实际成本往往不如计划成本更具有代表性，原因之一是计划成本多少剔出了成本中若干偶然偏离的因素。由此可见，如果能完全剔除实际成本中的一切偶然部分，余下的必然部分便是成本本质，也就是不包括剩余劳动的社会必要生产费。我们就是从具体到抽象来得出成本本质，即正常的、必要的和不可避免部分。从辩证观点看问题，生产力是变动不居的，既可以通双革来促生产力提高，还可利用各种方法来优化成本结构，从而达到降低必要费的目的。  Cost accounting formation and significanceThe cost accounting is only a rude utensil emb

18、ryonic form in old China , has enormous development just now in new China. Because of great socialist construction practice, our country has cultivated number generation control of production cost talented person , the practice being no lack of person of school of school, but a lot of rich creativen

19、ess among them has reported and not once in terms of theory sufficiently. Say in terms of theory not only, the cost accountant is congenitally deficient, and loses balance the day after tomorrow relatively, this complies with visible clue of 10 is consistent cost accounting teaching material. In a w

20、ord, be wrong from 1950's about that the cost accounting theory expounds, henceforth, half the centuries syncope has mending, but fundamental train of thought powder unwilling to accept new things changes. The main body of a book is seen only first with regard to setting forth cost theory starti

21、ng point being that base point expresses self own a bit.One, problem suggesting that Every discipline all is a concept system , its not conceptual stack is gathered, but is that the logic spreads out in proper order according to the objective. Capital be capital from dual character of commodity- - v

22、alue- - money of exchange, Spread out in proper order. Direct on the cost accounting discussion during the past half centuries from block of wood exception: These teaching material begins all simultaneously from analysing a dual character of commodity , leads the average amount of socially necessary

23、 labor to from value. Not containing surplus labour because of cost , lead cost nature to thereupon from necessary production expenses of society. Only would not speak up cost! What that out-of-straight is intercepted telling cost is , avoids being given a definition by cost. Buddhism Zen who is onl

24、y idealism presumedly in history says insight , advocates that the first righteousness is not allowed to say just now. Science is unable when such , Max set forth the process working in mansion l volume 5th seal Capital , recommends Franklin right away giving person lower definition to be that the &

25、quot;atool-makinganima heart makes the implement animal. By comparison, a few cost documents arrive at an abstract always from the abstract, because of nature or essence is abstract after all, seemingly on compose juggle with terms. These teaching material authors are not bound to be clear to cost n

26、ature or essence , just the flaw sees immediately when should recount to loss cost. A lot of document calls discard loss loss cost and the like without exception , does not inspect these loss under certain productivity level condition , firmly believes that whether being to whether can avoid , seein

27、g the name of a thing one thinks of its function regular , necessary or not, for being not necessary production expenses. The above-mentioned textbook writes right away saying: Loss is expended (if the discard loses) though not forming product value , necessaries also lists in cost of goods manufact

28、ured, must subjugate. This thinks that productivity is horizontal , look at without exception to loss and must certainly need production expenses , advocate strict control , demands the viewpoint losing and consuming the fewer , the better single-facet , guides control of production cost practice to

29、 be able to only be not helpful but harmful to face to face. It would be well if tentative plan , some kind of discard loss are regular , necessary under productivity in the nowadays condition; Guide for the theory persisting in subjugating , can intensively and carefully work out blindly very much

30、in giving birth to a child, the discard may come down as a result indeed. But, what be wasted intensively and carefully working out for this purpose sometimes exceeds the gains reducing a discard. Material consumption is also that so , for instance, machinery works to need to add lube , Dorcas is ex

31、travagant no doubt, if blindly under the control of, having added stopping relieving self in is able to lead to component wear , the major breakdown appears even Fixed assets life-span and steelmaking furnace life are the longer , the better neither , person of good sense is all clear, a little cost

32、 repeats but the sermon subjugating but isolated , motionless in teaching material , this is not that theory is distant being behind practice what causing all above to be just that cost comments on cost right away , minor loss of province is big. Fact develops moreover. There is one south glass comp

33、any in Shenzhen , corporate stock is listed Bo calling depths south, above amounting to 40% in the company discard preparing stock when appearing in the market. Company administration is declared tier unexpectedly: Must insist on high rejection rate , win credit, to gain excellent price outlet. This

34、 is not the tradition strict control concept far , neither, is that cost comments on cost right away, but is with regard to credit, come to treat a discard excellent price. The small lotus just show the point angle! But this exactly is one kind of new control of production cost ken, if cost accounti

35、ng theory be worth it renewing woollen cloth!. Besides, change cost and fixed cost if hundred takes over cost and indirect cost, may control cost and be not allowed to control cost and, being to discriminate a concept pair , impassable boundary do not exist between them. Between assigning method som

36、e kinds if assisting a workshop's, connection and relation that clear existence discriminates. Why not point out passingly: Above-mentioned three pair of dialectical concept are six cost nouns or technical terms in Chinese cost document , do not sometimes call cost but are called cost, if direct

37、 cost waits a minute. Cost and cost are blurring. And use cost formulation cost frequency Gaodeduo river criteria for enterprise accounting " to enter with the cost , direct plan stipulating that enterprise administration cost , selling expenses and financial affairs cost are regarded as a peri

38、od "general rules governing enterprise financial affairs " should expect gains and losses. In other words, cost should not take person cost of goods manufactured into account.Can think that this is beginning in conformity with the international practice ,but the two item of the differentia

39、tion to cost and cost has assumed incorrect formulation , has been forced another culture discuss that. Sketch the differentiation that the west directs on first , second here only: Cost is effective cost , is that stock is regarded as the assets cost can count person; But, cost is the cost becoming

40、 invalid , certainly is also should not to take person stock and the cost composing assets's into account.Two, several rethink profoundly (1) cost does not belong to the value category. Capital aim at analysing capital exploiting system, hand, exactly is to have grasped main point therefore from

41、 the dual character analysing common , the most common commodity of capitalist society middle; Teaching material begins but as the cost accounting also from analysing a dual character of commodity , what this is for explanation? May be that a few theory workers judge by Max's formula about value

42、 w: Wc+v+m， make cost be k，thereupon:  W=k+m，transposition: Kwm That is : Cost is equal to commodity value subtraction surplus value. But must point out: Here cost k is that one is abstract, or say , it is the cost nature part , is that society certainly needs the production expenses part , the

43、 cost accounting is not real historical cost of marriage partner. The 3rd volume 1st of chapters point out Max as far back as Capital , cost has one kind of false appearance , it is value a category of self seemingly. Not only show clearly be that false appearance, and the facade point out, cost thi

44、s one category , the formation with the commodity value or the added value process with capital are totally unrelated. (The Central Committee of the Communist Party of China compilation and translation bureau translates, the people press printing plate Capital in 1978 3rd roll of the 33rd page). In

45、other words, cost is only consuming hitting the target procedure of production , that capital takes advantage of the exploitation producing the process consuming coming to put into effect to labourer, but this gives birth to a child consuming the size with surplus value rates and amounts extorting d

46、egree is not in the least pertinent. It can be seen from it that drawing support from the cost coming to narrate from the dual character of commodity hand , complying with during the past half centuries is to misunderstand fundamentally ,know as for finally failing what to be on only reason with cos

47、t.(2) can not isolate self from productivity commenting on cost. Since that the average amount of socially necessary labor starting with the dual character of commodity setting forth cost, and representing from value deduces out nature of cost is that society is necessary produce the wasteful part;

48、This is an unnecessarily course chewing the cud from abstract to abstract derivation , can infer from Aristotelian logic completely reach. All above does not distinguish the deduction that the field reaches according to Aristotelian logic for the ascertainment a discard is lost composing product val

49、ue statement , certainly being also not to follow a dialectical logic. But this hair's difference, falsehood uses long distance but.Max Zeng Ju factory spinning and weaving cotton yarn is an example , having not becoming cotton yarn 15 pound among 115 pound of cotton every day on the supposition

50、 that cotton is spun when becoming cotton yarn,is to have become flying but. If losing this 15 pound of cotton is regular, be inevitable under average cotton increment condition. Its value and the cotton forming the cotton yarn entity's are then exactly alike although this 15 pound of cotton bei

51、ng not the cotton yarn key element,in the value also adding cotton yarn. Must become flying for the use value producing 100 pound of cotton yarn , 15 pound of cotton (with submitting a written statement to 3rd roll of the 232nd page). The loss flying it can be seen that , face to face , both discard

52、 loss and other similar loss, should view the matter in this light: Being to think processes condition averagely , is just that productivity is horizontal.A volume human society history, every progressive signs are not what to produce but be how to give birth to a child especially in science and tec

53、hnology phylogeny. That the country water mill appears makes human being enter agricultural society , the steam engine invention makes human being receive person industrial society , the productivity rise assumes inverse proportion but comes down but always with cost. Science and technology always c

54、omplies with substitute the sum micro and upper scale during the past half centuries, this three aspect urge cost is magical as the field comes down at full speed. The instance substituting is very common , use fiberglass to transfer information on behalf of copper wire, dosages are few , cost is lo

55、w , the information amounts transferring many , almost cannot be compared with. The micro model is electronic industry , develops from the electron tube to the transistor , develops IC that the son replaces to the mansion again from IC Its cost of production comes down now therefore short of big pal

56、m calculator ample device being to need to occupy two office unexpectedly in 1940's, with every 10 years 90%'s high-speed unfolds out. All above all aspect result makes the world come down day by day to tradition material need such as copper , iron and steel but , being not reproduction reso

57、urce to saving the world is a good deed.The above so-called a great mistake made in a moment of weakness, the part being that referring to the nature go over however infer from the concept reaching cost is necessary production expenses, has not understood that social productive forces is really diff

58、erentiating necessary production expenses of necessary Not And watershed, but productivity may changed able because manpower pushes forward really but. But if past cost do not involve in complying with the possibility discussing the measure seeking cost reduction never with approach in necessary Not

59、 And fee first , second-consuming necessary difference , in the document. This is the ultimacy shortcoming beyond doubt. Can think that the cost accounting provides information in addition to ,should should become mainer mission , more with how to seeking lessening and optimization cost feasible , i

60、s also necessary. For instance:1 , the routine producing a fee to being not necessary being able to comply with a sharpening are managed , are seek economy as far as possible;2, certainly needs production expenses face to face same can accomplish to some extent in a manner appropriate to local conditions time the reason;One is that productivity is horizontal from