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什么是企业的“成本”?什么是企业的“本钱”?“成本”是否就仅仅局限于“钱”?企业的成本核算什么时候能够以人为本?搞清楚这些问题,对会计工作而言很有必要。 “本”在字典上的解释是“主要的、中心的部分”。 自从资本主义在这个世界上产生以来,“资本”就一直是作为企业统治者身份出现的,一直延续到现在。开办企业注册时需要“资本金”,企业分配需要按照投资额的比例进行。从古到今的会计核算,核算的主要对象就是这个东西。教科书上不是说会计核算对象就是资金运动吗?
What is the “cost” of the enterprise? What is the “cost” of the enterprise? Is “cost” limited to “money” only? When is the cost accounting of the enterprise people-centered? Understanding these problems is necessary for accounting work . “The” in the dictionary explanation is “the main, central part.” Since the emergence of capitalism in this world, “capital” has always appeared as a corporate ruler and has continued into the present. Business registration requires “capital”, business allocation needs to be in accordance with the proportion of investment. Since ancient times the accounting, accounting is the main object of this thing. Textbook is not to say that accounting objects is the capital movement?