试论成本的形态、功能及其管理

On the Behavior,Function and Management of Cost

本文通过对补偿成本、利益成本与效益成本三种成本形态的剖析 ,揭示了成本范畴内涵的丰富与功能的推演过程。并通过对利益成本管理与效益成本管理的目标、主体与内容的分别论述 ,阐明了二者所具有的种种差异。

This paper has brought to light the rich connotations of cost category and the deductive process of its function by analyzing three cost behaviors——compensatory cost,profit cost and benefit cost.It also expounds the differences between the profit cost management and the benefit cost management by respective discussions on their purposes,principal parts and substances.