成本会计是研究生产过程中所耗费的C、V个别劳动,与所得产品的数量和质量之间相互关系的科学。其目的是考察人们是否以节约求增产,并使产品符合社会需要;其关键是控制为获得一定使用价值产品的“所费”。在等价交换原则下,总成本越少,产量越多,则单位成本就越低,实现的利润就越多。所以,成本控制乃成本会计的重心。一、成本会计的第一次和第二次革命在会计发展史上,起初人们只是在产品销售之后,用盘存的方法倒挤销货成本,以计算损益,此时,只是有了“计算成本”的会计观念,而尚未设置恰当的帐户进行帐内处理。从成本控制的角度看,等到产 Cost accounting is the science that studies the interrelationship between the individual labor of C and V consumed in the production process and the quantity and quality of the resulting product. Its purpose is to examine whether people increase production by saving and meet the social needs of the product; the key is to control the “costs” of obtaining certain value-added products. Under the principle of equivalent exchange, the lower the total cost, the more the output, the lower the unit cost and the more profits realized. Therefore, cost control is the focus of cost accounting. First, the first and second revolutions of cost accounting In the history of accounting development, people initially used the inventory method to slash the cost of goods sold after the sale of products to calculate profit or loss. At this time, there was only “calculated cost.” The concept of accounting, and has not yet set up an appropriate account for account processing. From the perspective of cost control, wait until production