近年来,有关西方现代经济学、管理会计等新书逐步向我国财会界介绍传播,这对于开阔眼界,扩大知识与应用领域,起了有力推动作用。本来世界各国在经济学范畴早就存在着马克思主义经济学(即政治经济学)和现代经济学两大学派。过去,由于极左路线干扰把现代经济学贴上资本主义封签,触摸不得。其实,只要我们持正确的立场和学习态度,还是可以“取其精华、弃其槽粕”,“洋为中用”的。西方现代经济学、管理会计中关于生产费用部分的理论与应用,财会界同志已有不少探讨,如固定费用与变动费用的划分,边际分析,最小费用组合等。下面就最小费用问题,提点看法。西方经济界常把生产费用构成分为劳动量和资本量两个部分,叫资本劳动组合,也是进行任何生产所必需具备的要素。经常分析进行一定生产量的资本劳动组合的费用以求得最小费用点,也是取得 In recent years, new books on western modern economics and management accounting have been gradually introduced to China’s finance and accounting community. This has played a very powerful role in broadening their horizons and expanding their knowledge and application areas. Originally all countries in the world in the field of economics already exist two schools of Marxist economics (ie, political economy) and modern economics. In the past, because of the ultra-leftist interference, modern economics was labeled as a capitalist seal and could not be touched. In fact, as long as we hold the correct position and attitude towards learning, we can still “take its essence and abandon its trough meal” and “use foreign affairs for the middle ground.” Western modern economics, management accounting theory and application of production costs part of the accounting profession comrades have been many discussions, such as fixed costs and variable costs of the division, marginal analysis, the minimum cost combination. Here’s the minimum cost of the problem, put some ideas. The western economic community often divides the composition of production costs into two parts: labor and capital, called the capital labor group, and is also an essential element for any production. Often analyze the cost of a certain amount of capital labor portfolio in order to obtain the minimum cost, but also to obtain