潜成本理论概述（Overview of latent cost theory）.docVIP

潜成本理论概述（Overview of latent cost theory） The potential cost is the symmetry of the apparent cost. In the industrial economy society, the enterprises core cost is always based on the apparent cost, and has formed a set of complete and scientific calculation procedures and methods. In this article, we call this traditional cost theory. The apparent cost is the tangible expenditure that is included in the account, such as the cost of the raw material, the wages, the expenses, and so on, so it is tangible cost. The calculated general cost accounting of the costs are apparent cost, sales revenue minus the cost of later known as the obvious balance of book profits. From a certain point of view, show cost reflects the actual cost of application, such as raw materials and main materials, auxiliary materials, fuel and power production, workers wages and employee welfare fund, extraction workshop funds, enterprise management fees, scrap losses, loss of work etc.. From the above content, we can see that the cost of enterprise mainly reflects the occupation of materialized labor and living labor in the process of production of material products. Such costs have direct or indirect effects on the formation of the use value of the product, and thus can be reflected in the product value and have the characteristics of direct calculation. Marx is such a description of this kind of capitalist mode of production in accordance with the cost: each commodity W value represented by formula is W=C+V+M. if we from the product value minus the residual value of M, then left in the product, only equivalents or compensation value of a cost of production factors in the capital value C+V. This tells us that the traditional cost (that is, the apparent cost) is composed of the value of the transferred means of production and the price of labor. The principle of economics that exist in a competitive market, the trading price of products is indeed that must be based on the average amount of socially n