企业成本范畴系统架构探析

Analysis of the System and Structure of Cost Category in Enterprises

与企业经济活动相关的广义成本范畴包括与事前决策活动相关的成本范畴、与事中控制活动相关的成本范畴、与事后反映活动相关的成本范畴三大类。其中与事前决策活动相关的成本范畴,可进一步细分为与投资决策分析相关的成本范畴、与生产经营决策分析相关的成本范畴、与生产经营组织方式决策分析相关的成本范畴;与事中控制活动相关的成本范畴,也即成本控制标准,企业的生产经营目标不同,成本控制标准也会有所不同;与事后反映相关的成本范畴,亦即企业的财务会计成本范畴,其真实成本与虚假成本这对范畴,是企业财务会计成本范畴体系的重要组成部分。

In broad sense, the cost category relevant to economic activities in an enterprise includes the one concerning pre-event decision-making activities, the one concerning in-event control activities, and the one concerning post-event reflective activities. The cost concerning pre-event decision-making activities can also be divided into three types: the one relevant to decision analysis of investment, the one relevant to decision analysis of production and operation, the one relevant to decision analysis of organization mode of production and operation. The cost category concerning in-event control activities, also called standards of cost control, varies with different goals of production and operation in enterprises. The cost category concerning post-event reflection, also called cost category in financial accounting of an enterprise, of which the twin categories of real cost and false cost is an essential part of the cost category in financial accounting of enterprises.