查询词典 unit cost

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。

Under these formulas, we can obviously find high salary system do increase corruption cost, especially preparation cost and punitive cost, give the other variants unchanged, it leads to the decrease of general amount of corruption. So high salary system do good to the formation of a clean politics, as to those potential corruption group, they may give up corruption deal as their requirement has been satisfied. At the same time, because of the increase of corruption cost, as the selfish humanism attribution, those officials who implement pubic power will carry on rational choice, and abandon corruption attempt.

在这些公式下，我们可以清楚地看到，高薪养廉在预备成本和处罚成本两方面提高了了腐败成本，在其它变量不变情况下将导致腐败数量减少，因而高薪制度对于养廉是有效，它以使一部分潜在腐败者因需求得到满足而放弃腐败，并且它还通过增加腐败成本来作用于私人群，使手握公权力人们在私本质作用下趋利避害而放弃腐败企图。

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。

If the plant is operated as a cost center, manufacturing cost variance between actual cost and standard;planned cost, are used to help measure performance.

如果车间作为一个成本中心，在实际成本和计划成本之间的制造成本差异便是衡量车间及其经理绩效的依据。

By the look of cost attitude, the cost variance that the cost variance has changed and fixing the cost variance.

从成本性态看，成本差异有变动成本差异和固定成本差异。

By the look of content of the difference, the cost variance has had direct material cost variance, artificial cost variance and cost variance of the manufacturing expense directly.

从差异的内容看，成本差异有直接材料成本差异、直接人工成本差异和制造费用成本差异。

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。

The paper analyzes the status and reasons of the high administrative cost of the local government on the basis of the theory of the meaning, characteristic and factors of impact of the administrative cost. To counter the existing problems of the administrative cost of our local government, I give some countermove to reduce the administrative cost of our local government.

本文拟从我国地方政府行政成本的涵义、特点、影响因素等基本理论着手，剖析我国地方政府行政成本的现状以及行政成本过高的原因，针对地方政府行政成本存在的问题，提出了一些降低我国地方政府行政成本的看法和设想。

The paper analyzes the status and reasons of the high administrative cost of the county government on the basis theory of administrative cost. To counter the existing problems of the administrative cost of county government, I give some countermove to reduce the administrative cost of county government.

本文从行政成本的基本理论着手，剖析我国县级政府行政成本过高的原因，针对县级政府行政成本存在的问题，提出了一些降低我国县级政府行政成本的看法和设想。

The work of this paper is as follows: 1. Looking back the progressing history of the linear motor, introducing the features of the elevator driven by linear induction motor, radicating the topic of this paper "the digital frequency variable control of the elevator bi-side direct driven by linear induction motor". The research of this paper covers the conventional VVVF control, space vector based VVVF control, vector control and DTC.

本文主要开展了以下几个方面的工作： 1 回顾了直线电机发展历史，电机的驱动技术演变，特别是针对直线电机的驱动，简要介绍了直线感应电机驱动电梯的优点和不同结构类型，对传统的v／f控制，基于空间矢量法的v／f控制，矢量控制，和基于电压空间矢量的直接转矩控制进行了比较，确立了本课题的研究主题：直线感应电机双边直推式驱动电梯的全数字变频控制。

The article combines with the treatment of a superficial civil air defense work to introduce how the grouting method to improve the performance of the backfill soil.

文章从治理漂浮人防工事的角度提出了注浆技术在改善回填土性质方面的应用，并详细阐述了注浆技术的施工流程。