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Based on clearing some conceptions and presentation of environmental cost accounting research process, the paper pointed out sustainability theory, total cost idea, exteriority and marginal opportunity cost theory and environmental cost accounting theory o...

在陈述环境成本的定义和分类以及国内外环境成本核算研究过程的基础上,指出可持续发展理论、总成本理论、外部性和边际机会成本理论以及基于SEEA核算体系的环境成本计量理论是环境成本核算的四大理论支柱,并对环境成本核算方法的研究进行了总结与分析。

Of system of sound forestry plan cost build should include to cancel Yo forest fund, dimension brief cost and all sorts of collect fees inconsequently, reservation forestry protection builds a few cost such as cost, the system of public government spending in perfect forestry branch and clear forest property right.

合理的林业规费体系的建立应包括取消育林基金、维简费和各种不合理的收费,保留林业保护建设费等少数费用,完善林业部门中的公共财政支出体系以及明晰森林产权等。

However, it is not the cost of doing business, accounting information distortion society has become a major public hazard, which mainly reflected in the cost of capital expenditures and expenditures of the confusion, the main industry and secondary industry, the cost of clear boundaries and inflated the cost of related party transactions.

但目前企业成本不实、会计信息的失真已成为一大社会公害,其主要表现在资本性支出和费用类支出的混淆,主业和辅业费用成本界限不清及虚增关联交易。

In the light of impacts bill valuation mode made on the cost management of highway construction project and indispensability of applying bill of quantities quotation to project cost management, this article offers a method of making construction budget according to bill of quantities items to solve the present problems of cost management and really connect bill of quantities with project cost management.

同时针对工程量清单计价模式对施工项目成本管理的影响及其引入到项目成本管理中的必要性,提出了按照工程量清单细目编制施工预算的解决途径,这也是工程量清单报价和项目成本管理的真正结合。

The result shows that, the Direct Power Supply Model is inexorable selection of the whole social and economic development and the Yangtze River Power Corporation development. It also assesses one proposed strategy and finds that the active participation in price competition for networking, may help display the obvious low cost advantage of the hydropower enterprise, and the strive for direct power supply may afford more opportunity for the low cost enterprise to touch some of the end users. This not only helps to break the monopolized (currently an actually single agent) power purchase system, but also creates a policy advantage which helps the local areas to directly use the local water resources to develop large industries (for adjusting the industrial structure, increasing employment and especially for the relocation of emigrants). It also helps to develop the regional economy. Besides, this strategy will also promote the cooperation with other related enterprises, and thus promote the development of a multiple-element industry. Because the Direct Power Supply Model can make the low cost hydropower firm master partly terminal customers, then it is a normous chance for the low cost hydropower firm.

研究结果表明,直供电商业经营模式是中国整个社会经济发展和长江电力公司企业发展的必然要求和选择,在理论和实践也是切实可行的;直供电商业模式不局限于定向"电力公司"——电网购电客户,也应可约定直接向大用户,这样可以使低成本的水电公司有机会掌握部分终端客户,这除了可以打破当前实质上的单一主体的垄断购电体制外,还可以为直接利用当地水能资源、发展大工业、调整产业结构、增加就业尤其是安置移民、进而创造相当的政策性优势,进而促进区域经济发展,同时,还将有利于促进本企业与有关企业合作,发展相关多元化产业;由于直供电商业经营模式可以让低成本的水电公司掌握部分终端客户,所以对低成本的水电公司是一个巨大的机遇。

Cost composition in Refinery of JCIC, changing trend and reason of same factors in cost composition are analyzed deeply, using to grasp key minor point principle to major lactois eirecting on cost are find out as materiel loss and manufacturing cost.

文章解剖了吉化炼油厂的成本构成,详细分析成本构成诸因素近几年的变化趋势和原因,运用抓住"关键的少数"原理,找出影响成本的两个主要因素,即物料损失和制造费用。

Project cost includes direct cost, other direct cost, worksite expense, indirect cost and nonproduction expense.

工程成本包括直接费、其他直接费、现场经费、间接费和非生产费用支出;追加价格包括设计变更、施工索赔以及区域内滚动发展的其他项目投资;创优增量成本包括质量、安全、工期、环保、文明施工等增量成本。

It is designed by integrating many basic models together, such as the terrain elevation cost model, the threatening risk cost model, the stratagem obviation cost model, the target existing in searching area cost model and so on.

该模型包含了地形高程代价、威胁危险代价、战略回避代价和搜索区目标存在代价等基本模型。

The results of survey show that although the importance of cost management is highly recognized by china's enterprises, in practice, the cost management techniques they adopt are primarily traditional ones, and the institutions and systems of cost management are not set pervasively as expected. Furthermore, most of the sample firms are not satisfied with their current cost management systems.

笔者通过问卷调查发现,尽管成本管理的重要性得到企业界的高度认同,但在实践中,我国企业所采取的成本管理方法主要为传统的方法,成本管理机构的设置以及成本管理制度的制定尚未得到普遍贯彻,大部分企业对现行的成本管理系统不满意。

The low of home appliance product basically is the sale on the net cost is low and bring, 5% what our cost holds integral product sale only, but the cost cost of traditional channel business achieves 11%-12%.

家电产品的低价主要是网上销售成本低而带来的,我们的成本只占整体产品销售额的5%,但传统渠道商的成本费用达到11%-12%。

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