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However, modern cost management theory just founds the theory basis for reform of cost management of enterprises.

然而,现代成本管理理论只是为企业成本管理的革新奠定了理论基础,要想实现,离不开现代化的信息管理技术的帮助。

This paper analyzes on the geneses of the low cost running of airline company and the obstacles of its running in China, and advances some countermeasures for constructing the low cost airline company in China.

分析了航空公司低成本运营的成因及在中国运作的障碍,提出了我国建设低成本航空公司的对策。

Prices of goods are governed by the cost of the raw materials, as well as by the cost of production.

商品的价格受生产成本的影响,同时也受原材料成本的影响。

In addition to the variation in the unit cost, the total cost of the bottom seal will depend upon the thickness of the soil layer grouted and the proportion of voids in the soil.

此外,该变异的单位成本,总成本的底部密封,将取决于厚度的土层灌浆和比例的空白,在土壤中。

Based on the Lyapunov stability theory and the linear matrix inequality approach, the sufficient condition and conformation approach of the guaranteed cost controller was given, which could make the closed-loop systems quadratic stable for all admissible uncertainties, as well as guarantying the cost was bounded in a limitation.

所设计的保性能控制器保证了对所有容许的不确定性,不仅使得相应的闭环系统达到二次稳定,同时保证闭环性能指标函数具有上界。

From the conception of capitalization operation of intangible assets, including the definition, main characteristic and ways of working, the importance of capitalization operation of intangible assets is clarified. I explain questions on capitalization operation of intangible assets, which are financing and external investment. Attention is paid on absorption of venture investment, absorption of foreign investment, the expansion through a low cost and hypothecated loan for financing by intangible assets. As for external investment with intangible assets, explanations are given to purchasing and merging between enterprises with a low cost using intangible assets and intangible assets taking part in distribution. At last, the development of capitalization operation of intangible assets in the world, in our country is explained. After I give my points on the difficulties of capitalization operation of intangible assets in our country, the solutions are concluded.

本文从无形资产资本化运营的界定谈起,对无形资产资本化运营的涵义、主要特征及主要方式进行阐述,论述了无形资产资本化运营的重要意义;然后从无形资产融资、无形资产对外投资方面探讨了无形资产资本化运营问题,其中:对无形资产融资问题,根据融资方式的不同探讨了四方面的内容:利用无形资产吸纳风险投资、利用无形资产嫁接改造吸纳外商资金、利用特许经营实现低成本扩张和利用无形资产质押贷款;在无形资产对外投资问题中探讨了企业以无形资产实施低成本购并及无形资产参与分配问题;最后在综观国际上无形资产资本化运营发展的状况,及展望世界无形资产资本化运营发展趋势的基础上,立足于我国的发展现状,针对目前存在的主要问题,提出我国的无形资产资本化运营对策。

Such programs would cost money, of course—although, given the annual cost of incarcerating an inmate, any drop in recidivism would help the program pay for itself.

当然,这些方案花费不少——但是,算算每年囚禁一个犯人的成本,重罪犯的减少将会使方案值回票价。

The type of contract where the buyer incurs opportunity cost but little or no additional cost risk is called

哪个类型的合同买方会导致增加机会成本而只有很小的或没有额外的风险成本?

The second part analyzes how to make main cost statement in details. The third part itemizes the meaning, the task and the analytical methods of cost statement briefly and systematically.

第二部分,对主要成本报表的具体编制作了详尽的说明,第三部分,简要、系统地列示了成本分析的涵义、任务及分析方法等。

Levying dividend tax changes the cost of stocks, which is often heavier than the cost of retained returns.

股息所得税的课征,使得股权融资的资本成本发生变化,通常要高于留利融资的资本成本。

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年美国个人破产法的一个改动使得破产登记急速下降,而后引起了信用卡大规模的亏损。

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