一、充分认识和发挥成本的决策功能成本是商品经济的产物,是商品价值的主要构成部分,是商品生产者为生产商品和提供劳务等所耗费的物化劳动和活劳动价值的货币表现。就社会化大生产而言,产品成本是企业维持简单再生产的必要补偿尺度,如果企业的产品成本耗费不能得到及时足额的? First, fully understand and play the cost of decision-making costs of product is a product of the economy, is the main component of the value of goods, commodity producers for the production of goods and services such as the labor cost of labor and live labor, the monetary performance. As far as socialized large-scale production is concerned, the product cost is the necessary compensation measure for the enterprises to maintain simple reproduction. If the enterprise's product cost can not be timely and fully paid?