查询词典 cost-effectiveness analysis

This paper chooses residual income model to measure the cost of equity capital, and construct some index to represent the total disclosure quality and earnings disclosure quality of Chinese listed companies. Our analysis shows that for the whole sample of listed companies which conduct seasoned equity offerings in the stock market, controlling 6, company scale, B/M, leverage and asset turnover, there is positive relationship between the total disclosure quality and marginal cost equity capital; there is negative relationship between the earnings radical and marginal cost equity capita; there is no remarkable relationship between the earnings smoothness and marginal cost equity capital.

本文采用剩余收益模型计算公司的股权融资成本，分别以披露总体质量和盈余披露质量作为反映我国上市公司信息披露质量的指标，研究发现在控制β系数、公司规模、账面价值比、盈利水平等因素的条件下，总体来看，信息披露总体质量越高的样本公司的边际股权融资成本越高；盈余激进度与边际股权融资成本负相关；而盈余平滑度与边际股权融资成本的关系并不显著。

Cost Control is an important element of the Cost Management which is based on the cost analysis to take various measures and control methods to minimize cost and create greater value.

成本控制是成本管理工作中一项重要内容，它是在成本分析基础上采取各种措施和控制方法最大限度地减少成本并创造更大的价值。

This text introduce the method of share the cost of the products Exergy according to the ability class into the study of the cchp system elementary, contact Exergy cost with the energy quality of the product organically, clearly give the cost absorption equation of the method of share the cost according to the ability class, and apply in the engineering practice, give the cchp system a thermal economics analysis completely, incarnate equitable economical principle of settling the price according to the quality, make the analytical result of the thermal economics have science and rationalities, provide the basis and path for the further studying and discussing.

文中初步将按能级分摊产品火用成本法引入到热电冷三联产的综合能源供应系统的分析研究中，有机地将火用成本与产品的能量品质联系起来，明确地给出了按能级分摊的成本分摊方程，并应用于工程实际中，全面对热电冷联产系统的热经济性进行评价，体现了按质论价的公平经济性原则，使热经济学分析结果更具有科学性和合理性，为进一步深入研讨提供了依据和途径。

In this paper, the theory and method of correlation analysis and regression analysis are used to explore the cost estimates in cost behavior .

本文运用相关分析与回归分析的理论与方法来探讨成本性态中的成本估计。

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。

There are various managerial accounting approaches: Standardized or Standard Cost Accounting Activity-based Costing Resource Consumption Accounting Throughput Accounting Marginal Costing / Cost-Volume-Profit Analysis Classical Cost Elements are: Raw Materials Labor Indirect Expenses / Overhead Cost accounting has long been used to help managers understand the costs of running a business.

有各种管理会计方法：标准化或标准成本会计基于活动的成本资源消耗会计吞吐量会计边际成本/成本本量利分析古典成本要素是：原材料劳动间接开支/架空成本核算一直用来帮助管理人员理解的费用，经营企业。

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。

In the second place, this paper uses the financial data reported by China's private listed companies and statistical analysis skills to test the theories and hypotheses. The research collects all required data from 2000 to 2002, examines the profit ability, the gain ability, the repay ability, and the cost control ability for all sampling listed companies by using Paired-Samples T test in the quantitative analysis section. The results show that these listed companies'profit decreases, income increases, repay ability enhances after the companies go public. Finally the paper takes the non-operating expenses as the illustrating index for the cost control capability of the companies to demonstrate that there is an obvious increase of non-operating expenses after getting great amount of money in IPO, in this sense it can be stated that there is the intendancy of low capital utility rate in private companies.

研究选用了描述性统计分析方法对样本企业IPO前后时段的财务指标进行了对比考查，并运用配对样本t检验方法进行了显著性检验，研究结果表明民营企业在IPO前后的盈利水平总体上是显著下降的；同时研究也显示虽然获利水平出现了小幅上升，但这是由于企业通过IPO融资增加了投资规模导致的；企业的偿债能力在IPO之后有明显的好转；研究最后以营业外支出作为企业成本控制能力的解释指标，发现企业在IPO上市融得大量资金后对主营业务以外的支出有明显的增多，可以判断民营企业存在资本利用效率低下的现象。

During this practice, compensation can be put under control though such ways as inter-control system, lower employee resignation rate, compensation cost analysis and budget, variable compensation system, sound compensation cost structure and better corporate culture based on the initiative strategic cost control after combining ways of the domestic and the overseas cost control.

在探析薪酬成本控制的实践中，借鉴国内外企业常用的成本控制途径，思考并提出我国企业应该通过实行主动式战略成本管理，建立企业的内部控制体系，控制企业人才流动率，进行薪酬成本的分析和预算，建立可变薪酬体系和合理的薪酬成本结构，以及加强企业文化建设等途径来实现企业薪酬成本的有效控制，并指出了实现这些途径的一些具体方法。

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。

To get the business done, I suggest we split the difference in price.

为了做成这笔生意，我建议我们在价格上大家各让一半。