会计中的价值与成本问题

The Problems of Value and Cost in Accounting

文章探讨"价值"与"成本"在财务会计和成本(管理)会计中的性质与功能。在财务会计中,价值通常来自市场,表现为过去的买入市价、当前的买入或脱手(销售)市价,这些价格可以称为历史成本、现行成本和公允价值,并作为财务会计与报表(报告)的计量属性。但成本会计中的成本则意味着产品成本,是由资产和其他资源的价值转化而来,在产品生产过程中,主要的信息是产品成本的分配、归集和积累,这里没有新价值可以确认,除非产品在市场交换。总之,在财务会计中,价值和成本信息表示一个企业的经营、投资和融资能力,而在成本会计中,只有成本信息表现管理层的才能(比如企业有效利用企业资源效率常表现为成本水平的高低)。

This paper discusses the nature and functions of value and cost in financial accounting and cost （managerial） accounting. In financial accounting, value generally exchanges from market and expresses past entry market price, current entry or exist （selling） price. These prices may be called historical cost, current cost and fair value as the measurement attributes for financiai accounting and financial statements （reporting）. But in cost accounting the cost means product cost, which transfers from value （price） of assets and other resources as the elements of production. In procedure of production, the main information is cost allocation, collection and accumulation, no new value may be recognized until the product exchanges to cash in market. In conclusion, the information of value and cost in financial accounting may shows the capability about operating, investment and financing of an enterprise. But in cost accounting only cost information may shows the managerial capability of managers （such as the effective utilization of enterprise＇s resources that shows the cost level）.