成本作为企业一定时期内生产特定种类和数量产品的资金耗费,是任何时代的任何企业都十分重视的一个问题,在走向市场经济的今天更是如此。那么是否所有与成本有关的价值问题都可以纳入成本会计呢?显然不是。现在有一种不良的趋向:各个学科(分支)都在尽力扩大自己的“努力”范围,拉长自己的“羽翼”.造成不必要的交叉和重复. As a cost of producing certain kinds and quantities of products for a certain period of time in an enterprise, the cost is a problem that any enterprise in any era attaches great importance to. This is even more so when it comes to a market economy. So whether all the cost-related issues of value can be included in cost accounting? Obviously not. There is an unfortunate tendency now: Every discipline (branch) is trying its best to expand its “hard work,” lengthening its own “wings.” It creates unnecessary intersections and repetitions.