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This article will mainly be from the following part of: the first part: About the cost of the concept of change; Part II: Trade Unions about salaries of individual projects deal with change; Part III: Workshop about the deal with repairs Change in fixed assets; fourth Part I: Recognition and Measurement regarding intangible assets on the cost, the cost of the impact of change; Part V: Borrowing Costs about recognition and measurement of cost, the cost impact of change; Part VI: On the recognition and measurement of enterprise income tax on the income tax costs of the Change .

本文将主要从以下几部分进行阐述:第一部分:关于费用概念的变化;第二部分:关于职工薪酬个别项目的处理变化;第三部分:关于生产车间固定资产修理费的处理变化;第四部分:关于无形资产确认与计量对成本、费用的影响变化;第五部分:关于借款费用确认与计量对成本、费用的影响变化;第六部分:关于企业所得税确认与计量对所得税费用的影响变化。

There is a positive relationship between the degree of knowledge tacitness and transfer cost; there is a negative relationship between the degree of knowledge overlap and transfer cost; there is a positive relationship between the degree of physics distance and transfer cost, but the relationship is not that significant; there is a positive relationship between the hierachical distance and transfer cost; there is a negative relationship between the trust and transfer cost.

结论如下:首先,从知识情境来说,知识隐含性与知识转移成本成正相关关系;其次,在相关情境重,部门差距与知识转移成本的正相关关系这一假设未能通过验证,知识重叠性与知识转移成本成负相关关系;知识转移双方物理距离与知识转移成本成正相关关系,但显著性处于临界状态,不能完全支持假设;职位距离与知识转移成本成正相关关系;在接收者情境中,基于能力的信任和基于善心的信任与知识转移成本成负相关关系。

This thesis dedicated to research the investment control of BT project, researched the risk in the program construction, the compose portion and the factors effecting the investment. The research includes the conception and the character of the BT project; the actualize process and the questions should be pay attention to; the conditions of BT contract and the sector of the compose poison of the contract price. In this part researched the conception of the BT purchase price and concluded that the relation between the purchase price and the investment. Then studied the risk factors that effect the investment according to the character of the project and then brought forward several advices of the contract item about how to share the risk. Studied compose sector and it's calculatingly methods of the construction cost which is the main part of the investment, then studied how to control the cost during the construct process and analyzed project variations as well as how control that. In the end, researched the capital cost of BT program, the main content include the concept of the capital cost, the calculatingly methods using the engineering economic method, the method writer suggest in the thesis according to the project practice, how to control the capital cost, mainly through setting up an account and inspecting it, and regulating the program financing rate in reason.

本论文的研究重点即BT项目的投资控制,围绕该问题,本论文的主要研究内容有,从BT模式和BT项目的基本分析开始,研究了BT模式的基本概念、BT项目的运作过程、基本特征;研究了BT项目的合同条件和合同价款,该部分分析了BT项目的合同结构、BT项目的承发包工作范围、BT项目的回购价款组成和确定;根据项目建设特征分析了影响BT项目投资的风险因素,并且提出了在对风险进行分配和分担类合同条款制定时建议;建设工程费用是构成BT投资的主体费用,本文对其各组成部分的基本构成、计算方式进行了分析,研究了实施过程中管理控制和工程变更及变更控制的问题;文章的最后对构成BT项目投资的资金成本进行了探讨,分析了资金成本的概念和形成,运用工程经济学的基本理论分析了资金成本各部分的基本计算方式,依据现有的工程实践情况提出了本文建议的计算方式,最后分析了如何对资金成本进行控制――主要通过设立资金账户对其进行监管以及对项目融资的利率进行合理规定。

We analyzed the regular pattern of daily medicine cost change of operation inpatients during hospitalization in every group . the results indicated that the median line of daily medicine cost had similar regular pattern in operations on the nervous system , the musculoskeletal system , the nose , mouth , and pharynx system and the female genital organs system : the top of daily medicine cost median emerged on the day of operations ; the median of daily medicine cost was low in the period after operation , and the lowest in the period before operation . the median line of daily medicine cost of operations on the digestive system and the integumentary system keeped at a high level in the period of 1 - 6 days after operations

手术病人日药费随住院时间的变化规律按icd - 9 - cm类目表的15个系统大类将住院手术病人分为15组,分析了各系统手术病人住院期间日药品费用的变化规律,结果显示:神经系统、肌肉骨骼系统、鼻口咽系统和女性生殖系统手术的日药费中位数线图具有相似的变化规律:手术病人住院期间的日药费硕士学位论文中位数的峰值位于手术当日,且手术当日的日药费变异最大;术后住院日的日药费中位数明显降低;术前住院日的日药费中位数很低;消化系统和体被系统手术在手术当日及术后1 6天内的日药费中位数维持在较高的水平。

We claim all sidedness and entirety and procedure of cost control, and the text put forward that cost prediction and cost planning and cost control in the cost process control should take turns as well as a rolling closed loop movement.

要求成本控制的全面性、整体性和过程性,提出了成本预测、成本计划和成本实施控制在成本过程控制中既是依次进行时,又是周而复始的闭环运动。

Based on the study and inheritance of the domestic and overseas achievement in the related field, this thesis makes research into the theory and application: On theory, this thesis puts forward the concepts of Engineering Cost, Engineering Cost Management and Engineering Cost Estimation, analyzes the relation between them; And it introduces the factors which influence the engineering cost estimation, then puts forward the study of the methods; It particularizes the common methods of estimating the engineering cost, introduces the principle, the operation and the application condition, and analyzes the advantages and disadvantages of each method; By introducing the mention, the principle, the reasoning process and the comparison with the traditional reasoning mechanisms, it makes out the essence of this method, and views it as a whole.

本文在研究、继承已有国内外研究成果的基础上,在理论和应用方面都进行了研究:理论方面,提出了工程造价、工程造价管理、工程造价估算的概念,分析之间的相互关联;介绍工程造价估算的影响因素,提出对编制方法的探讨;列举出目前常用的工程造价估算方法,介绍各种方法的原理、使用方法及应用条件,分析各自的优缺点;通过介绍基于案例推理的提出、基本原理、推理过程和与传统推理机制的比较,剖析该方法的精髓,对其有了整体把握。应用方面,基于对研究对象的深刻理解,分析了工程造价估算问题和基于案例推理二者结合的必要性和可行性;建立了基于案例推理的工程造价估算系统,综合运用模糊数学、灰色理论、运筹学等知识,构造了系统算法;并运用上述理论和方法进行了实例分析,实现了基于案例推理的工程造价估算问题的初步研究,使得运用基于案例推理方法解决工程造价估算问题的设想得到了肯定。

Chapter ThreeIt systematizes the theories of Strategic Cost Management,introduces the concepts, characteristics,analysis methods(such as strategic value chain analyses,strategic location analyses and strategic cost driver analyses) and cost management methods (such as Target Costing and Activity-based Cost Management) related to Strategic Cost Management.

第三章对战略成本管理理论进行梳理,介绍了战略成本管理的概念,分析了战略成本管理的特点,介绍了战略价值链分析、战略定位分析和战略成本动因分析等分析方法,并对与战略成本管理有关的成本管理方法进行了介绍,主要介绍了成本企划和作业成本法,并分析了其优点和缺点。

Then direct against the concrete conditions of the oil field of Xinjiang, influencing the important factor that the oil gas operated the cost in the oil field of Xinjiang to be analyzed at first, then analyzing in the face of the domestic and international oil field before combining provide the oil field oil gas in Xinjiang and operate concrete method and measure that the cost controls, and combine the change law of petroleum gas cost in the past 10 years of big company of foreign petroleum Oil field Company oil gas cost control what time does it get helpful enlightenment out of about Xinjiang, providing the incentive mechanism of operating the cost of oil gas of oil field company of Xinjiang to design finally.

然后针对新疆油田的具体情况,首先对影响新疆油阳油气操作成本的重要因素进行了分析,然后结合前面对国内外油田的分析给出新疆油田油气操作成本控制的具体方法和措施,并结合国外石油大公司在近十年的石油天然气成本的变化规律对新疆油田公司油气成本控制提出了几点有益的启示,最后给出了新疆油田公司油气操作成本的激励机制设计。

Current, the personnel of team of highway project cost basically comes from the unit such as cost management, design, construction and inspect manage, these cost personnel each has his strong point but also be short of somewhat each, although some passing,take an exam through cost engineer, but one part personnel is in short-term inside the requirement that still cannot accord with engineer of highway project cost.

目前,公路工程造价队伍的人员主要来自造价治理、设计、施工及监理等单位,这些造价人员各有所长但也各有所缺,虽然有的通过培训或通过造价工程师考试,但一部分人员在短期内还不能符合公路工程造价工程师的要求。

Table 2.2 Infrastructure in different transport modes Road - Public No inherent guidance Infrastructure provided - Private Artificial, shared way centrally at public expense and at nominal cost to users Rail -Heavy Inherent guidance Track and control centrally - Light Artificial, dedicated way provided and charged to - Metro operators at full cost or owned by operators Air Natural, shared way Infrastructure provided by third party at full cost Maritime -Coastal/short Natural, shared way Infrastructure provided by sea No inherent guidance third party and charged at full Deep sea cost Inland water Natural or man-made Infrastructure provided by shared way third party and charged at full No inherent guidance cost Pipelines Artificial, dedicated way Infrastructure usually Inherent guidance provided by user All modes (except pipelines, although a travelator or moving walkway' may be considered a pipeline) carry both freight and passengers.

表2.2 不同运输方式的基础结构公路公共私人没有固有的牵引人造的,共享的方式基础设施由中央以公共费用和以使用者名义上的成本来提供铁路重型轻型地铁固有的牵引人造的,独占的方式铁轨和控制设施以完全成本的形式提供和向运营者收取费用或者由运营者所独有航空自然的,共享的方式基础设施由第三方提供并以完全成本方式收取费用海运沿海/近洋远洋自然的,共享的方式没有固有的牵引基础设施由第三方提供并以完全成本方式收取费用内河水运自然或人工的,共享的方式,没有固有的牵引基础设施由第三方提供并以完全成本方式收取费用管道人工的,专属的方式固有的引导基础设施通常由用户提供所有的运输方式(除了管道,尽管自动扶梯也可以被看作是一种管道)既能载人也能载货。

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The labia have now been sutured together almost completely.The drains and the Foley catheter come out at the top.

此刻阴唇已经几乎完全的缝在一起了,排除多余淤血体液的管子和Foley导管从顶端冒出来。

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