成本计量的实质是一种为了确定达到经营目的所花代价的计量。这种代价在不同情况下，可分别解释和理解为投入成本、占用成本和耗费成本等，人们为了掌握特定会计信息的特征，将这些不同形式的成本用不同的会计要素概念来加以表述，使得会计信息使用者能更好地理解和使用它。财 The essence of cost measurement is a measure of the cost incurred in determining the purpose of the business. In different situations, this kind of cost can be explained and understood as input cost, occupancy cost and cost cost, respectively. In order to grasp the characteristics of specific accounting information, people use different accounting element concepts to represent these different forms of costs so that Accounting information users can better understand and use it. fiscal