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Cost-plus contract - CPFF; cost and fee contract

成本加成合同;成本与费用合同

The traditional cost-plus pricing does not encourage cost efficiency, and can not meet the requirements of market-oriented reform of public utilities. Therefore, incentive pricing should be introduced into various departments of public utilities, giving an impetus to internal operational efficiency.

公用企业传统的成本加成定价方式,缺少降低成本的激励,与公用企业市场化改革不协调,因此,选择高强度的激励性定价机制应用到公用事业不同领域,增强企业内部经营效率的驱动力。

In order to create a better cost-volume-profit analysis model, it is necessary to introduce a cost prediction equation.

为了更可靠地建立本量利分析模型,有必要引入成本预测方程。

Through the detailed cost analysis of the tungsten mines,this paper puts forward the managerial practice by applying cost-volume-profit analysis .

通过分析钨矿山企业成本的构成,提出了本量利分析在其经营决策应用中的具体做法。

In order to deal with the exchange of different calculating models, the collaborative resource account and collaborative cost object account are established. 3. Based on the multistage ABC calculating model, the dissertation researches the cost-volume-profit analysis, capacity loss analysis and variance analysis methods and their applications. The dissertation founds a multi-product activity-based CVP analysis model with activity capacity constraints, and discusses the solution of the model and its application in production.

在作业成本要素建模的基础上,提出了多阶段作业成本核算模型的建模约束规则,研究了基于规则的作业成本核算模型完整性以及环形分配的检查算法,提出了分配层次概念和环形分配的分配方法,给出了计算当前分配层次的算法和针对模型总体的核算算法,通过设立协作资源账户和协作成本对象账户解决了模型之间的交流。

Study of managerial accounting concepts; costs classification; cost-volume-profit analysis; cost ration; standard costs and variance analysis; budgeting; costs analysis for decision making and operation evaluation.

本课程主要研究管理会计的概念,成本分类、费用及利润分析、费用定量、标准成本与方差分析、预算成本与成本统计。

Basing on learning from the advanced cost experience of national and international bank, coring activity costs、product costs and customer costs of ICBC xuzhou Branch, leading activity costs of management and activity optimization, this thesis particular analysis the existing operation of ICBC xuzhou branch, find out the problem and the resolving with Activity-Based Management and Cost-Volume-Profit analysis.

本文在借鉴国内外银行先进成本管理经验的基础上,运用作业成本管理理论和量本利等相关的分析方法,以徐州市工商银行作业成本、产品成本和客户成本三个要素为核心,以作业成本管理和作业优化为导线,通过全面、全程和全方位的研究,对徐州市工商银行经营成本管理现状,进行了全面、具体的分析,并找出相关的问题和解决的办法。

The authors regard hospital financial report data as the data source, deliver the analysis of the cost property of the hospital, measure the marginal rate of contribution, caculate the business income of guaranteing capital and profit of the hospital, set up the simple model of Cost-Volume-Profit analysis of hospital.

文章以某医院2001-2005年财务报表数据为资料来源,通过对医院成本的性态分析,测算边际贡献率,据以计算医院保本点或保利点的业务收入,建立医院本量利分析的简易模型。

The main contents in this course include job order costing, process costing, cost-volume-profit analysis, short term operating decision, long term capital expenditure decision, master budget, responsibility center and responsibility accounting, activity based costing and activity based management, performance evaluation and balance score card, quality cost accounting, etc.

它的主要内容包括分批成本计算法、分步成本计算法、标准成本与成本差异分析、成本习性分析与变动成本计算法、本量利分析、短期经营决策、长期资本支出决策、全面预算、责任中心和责任会计、作业成本计算和作业成本管理、业绩衡量与平衡记分卡、质量成本会计和信息资源会计。

Since long, our country to affects the file appraisal standard the factor research to be quite deep, for example document aspects and so on content, document origin as well as social demand achieved the mutual recognition, but the cost of storage factor is actually recent year only then mentioned that and develops it along with the market economy, in the file appraises in various factors the status to be getting more and more important, takes seriously and strengthens to the cost of storage factor research has the vital significance.

长期以来,我国对影响档案鉴定标准的因素研究颇深,例如文件的内容、文件的来源以及社会需求等方面都已达成共识,但保管费用因素却是近些年来才提到的,并且随着市场经济的发展它在档案鉴定诸因素中的地位愈来愈重要,重视和加强对保管费用因素的研究有着重要的意义。

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The basic concept of FOP can be summarized as to further optimize effective prescription according to the standard of curative effects and with the aid of modern science and technology and theories of traditional Chinese medicine.

其基本内涵可概括为:以确有疗效的中药复方为研究对象,以现代科学技术和传统中医药理论为技术支持,以该复方所治病证的药效响应为评价标准,以优化重组疗效更优的新复方为研究目的。

Ever since our world has been a world, native forests have been indiscriminately exploited by man.

自从我们的世界一直是世界原生森林被任意剥削人。

I don't… don't know. He's unconscious.

我不……我不知道他休克了。