Cost and Cost Terminology 广义成本概念：“成本是指为达到特定的目的而 发生或应发生的价值牺牲，它可用货币单位加以 衡量。”美国会计学会(AAA)1951年 Cost is a resource sacrificed or forgone to achieve a specific objective. It is usually measured as the monetary amount that must be paid to acquire goods and services. An actual cost is the cost incurred (a historical cost) as distinguished from budgeted costs. 海南大学董建华讲授 1-5海南大学董建华讲授 1 – 5 Cost and Cost Terminology 广义成本概念：“成本是指为达到特定的目的而 发生或应发生的价值牺牲，它可用货币单位加以 衡量。”美国会计学会（AAA）1951 年  Cost is a resource sacrificed or forgone to achieve a specific objective.  It is usually measured as the monetary amount that must be paid to acquire goods and services.  An actual cost is the cost incurred (a historical cost) as distinguished from budgeted costs