财务管理中的成本与费用关系思辨

On the Relationship between Costs and Expenses in Financial Management

首先对成本与费用的内涵、成本与费用的关系进行了分析和比较,在此基础上指出了经营者在处理成本与费用的关系时的误区,并阐述了成本观指导下几种投资方式的运用。

The paper firstly analyzes and compares the connotation and relationship between cost and expenses.The paper points out some mistaken ideas on the relationship between cost and expenses based on the analysis and comparison.The paper also sets forth the application of several investments modes under the guidance of the correct cost concept.