This material aspires to start to evaluate every sorts of corporate cost form the view of modem corporation. Traditionally, there are material costs together with depreciation, salary cost, personal cost, financial co...This material aspires to start to evaluate every sorts of corporate cost form the view of modem corporation. Traditionally, there are material costs together with depreciation, salary cost, personal cost, financial cost, and other cost. For managerial purposes, this paper distinguishes between standard and nonstandard cost. Special attention is devoted to responsibility costs and division of costs. In this modem age, however it is a question whether the understanding of cost should be so narrow and limited to money that a corporation spends during the course of its production, or whether it should include also the constitution of negative externalities--the damages the company causes to the environment. Therefore, the final part of this contribution part deals with function of cost and attempts to provide an evaluation of basic sorts of cost in modem corporation from a broader societal perspective.展开更多
文摘This material aspires to start to evaluate every sorts of corporate cost form the view of modem corporation. Traditionally, there are material costs together with depreciation, salary cost, personal cost, financial cost, and other cost. For managerial purposes, this paper distinguishes between standard and nonstandard cost. Special attention is devoted to responsibility costs and division of costs. In this modem age, however it is a question whether the understanding of cost should be so narrow and limited to money that a corporation spends during the course of its production, or whether it should include also the constitution of negative externalities--the damages the company causes to the environment. Therefore, the final part of this contribution part deals with function of cost and attempts to provide an evaluation of basic sorts of cost in modem corporation from a broader societal perspective.
