主要成本

This paper follows the trail of views from advocator of strategic cost management and analyses the thought and principle from such aspects as purpose, subject, methods and information system.

通过追溯战略成本管理倡导者的观点，从战略成本管理的目标、对象、方法体系、信息系统的角度对战略成本管理思想进行了探讨和研究，并对战略成本管理工具主要功能进行了分析和评价，从而为企业应用战略成本管理理念和管理手段，寻求企业成本持续降低和获得持续竞争优势的战略选择提供了科学的依据。

Methods of measuring the input components, their prices and output elements are given. We put forward some new methods in measuring components, including composite depreciation rate, equality working hours, and proxy of input resources. Using the mature methods of efficiency measurement and decomposition available, we make a detailed investigation into 4 listing companies of oil industry with a span of 12 periods. Basic conclusions we draw include: labor inputs affects oil field output mostly in China; China oil fields operates in a low technical efficiency level average of 0.61; Increasing difficulties with expanding output has the greatest influence on cost; Cost efficiency of China oil fields averages at 1.47; Total factor productivity of China oil fields averages at 10%, accounting for 79% of the total output growth rate of 12.6%; Frontier technology progress contributes the most to TFP of China oil fields with 17 percentage points.

本文沿用了已有文献中关于效率计量与分解的成熟方法，对我国三家油田上市公司与一家上市石油公司12个时期的技术效率与成本效率进行了详细的计量、分解与分析，得到的基本结论有：劳动力投入是影响我国油田上市公司产出的最重要的影响因素；油田的平均技术效率仅为0.61；产出项是影响成本的显著因素，这说明随着产出增加而出现的开采难度增加是导致开采成本增加的重要因素；油田的平均成本效率为1.47；全要素生产率的增长平均在10％左右，占到了产出平均增长率12.6％的79％，表明我国油田的生产率的提高主要是依靠全要素生产率的提高而实现的，只有21％左右的产出增长是依靠要素投入而实现的；前沿技术进步是油田全要素生产率增长的主要源泉，在2001～2004年期间，前沿技术进步对油田生产率的贡献高达17个百分点。

In chapter one, a review for the trade of urban rail traffic is performed with respects to the developing histories and trend, mode, light rails, vehicle type and so on; In chapter two, a set of contradistinctive analyses between the domestic and the overseas are carried out at aspects of equipment, density of line net, build cost and so on. In chapter three, the competitive status among existing enterprises for urban rail vehicle and equipment manufacturing in our country is analyzed by Potter model; In chapter four, questions that should be paid attention to and strategies in course of our country's urban rail traffic building are provided mainly in terms of plan, cost, construction investment and operation, selection of system type, safety of building process and so on.

本文第一章主要从轨道交通的发展历史、模式、轻轨、车辆类型、发展趋势等方面对城市轨道交通行业的发展作了一个回顾；第二章主要是从设备、线网密度、建设成本等六个方面对国内外城市轨道交通进行了一个对比分析；第三章主要是利用波特模型对我国现有的城市轨道交通车辆设备生产企业之间的竞争状况进行了分析；第四章主要从规划、成本、建设投资和运营、系统类型选择、建设过程安全等方面提出了我国在城市轨道交通建设过程中应该注意的问题和对策。

The main contents in this course include job order costing, process costing, cost-volume-profit analysis, short term operating decision, long term capital expenditure decision, master budget, responsibility center and responsibility accounting, activity based costing and activity based management, performance evaluation and balance score card, quality cost accounting, etc.

它的主要内容包括分批成本计算法、分步成本计算法、标准成本与成本差异分析、成本习性分析与变动成本计算法、本量利分析、短期经营决策、长期资本支出决策、全面预算、责任中心和责任会计、作业成本计算和作业成本管理、业绩衡量与平衡记分卡、质量成本会计和信息资源会计。

The objective of this study is to research the utilities of Activity-Based Costing application in a small scale mineral spring service industry. This study uses case study approach to analyze the major activities, consumed resources, and the cost drivers for assistance a small scale mineral spring service industry to use ABC.

本研究主要在探究作业基础成本制度适用在小规模温泉服务业的效益，利用个案分析法分析其主要作业活动、资源耗用、成本动因，以协助小规模温泉服务业采用作业基础成本制度。

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。

Innovation achievements of this dissertation are mainly in the content and the method, namely: presents the content of EAP thoroughly and systematically; reviews the cost, utility and empirical studies of EAP; investigates the cost and utility of EAP theoretically, conducts the typical survey of the EAP implementation of a domestic enterprise; establishes multivariate linear regression equation of EAP utility; sets up an allocation model of EAP cost through Analytic Hierarchy ProcessThis dissertation\'s conclusion is that EAP cost is related to the time and frequency of EAP used by employee under the fixed cost, the tendency of using EAP is related to demographic characteristics and other factors, the utility of EAP is related to the personal preference of using EAP at least, the utility of EAP is leastwise related to 7 factors, the relationship with the supervisor is the most important factor in the workplace, personal health is the largest part of EAP cost.

本文的创新成果主要是内容上的创新和方法上的创新：对EAP的内容进行了全面、系统的梳理；对EAP的成本、效用和实证研究进行了综述；对EAP的成本、效用进行了理论上的探讨；对国内企业实施EAP的情况进行了典型调查；建立了EAP效用的多元线性回归方程；用层次分析法建立了EAP的成本分摊模型。本文得出的结论是：在固定成本不变的情况下，EAP的成本与员工使用EAP的时间及次数有关系；EAP的使用倾向与人口统计学特征和其它因素有关；EAP的效用至少与个人对EAP的使用偏好有关；EAP的效用至少与7个因素相关；与上级的关系是工作场所中最重要的因素；个人的身体健康是EAP成本中花费最大的部分。

In this part,chpater 2 is about how to overcome the problem of uncomplete information.

在这部分中，第二章研究信息不足的制度克服；第三章研究信息不对称的制度克服；第四章研究信息错误的制度克服；第五章主要研究制度如何降低信息成本，该内容有相当部分散见于第二、三、四章之中，之所以还要对其单列一章作专门的论述，是因为信息成本的降低是信息失灵问题是否得到克服的最为重要的指标，信息成本的充分降低表明决策主体的信息充分、准确且对称分布性，这有助于减少决策主体的支出，增加其决策利益，因此需要对信息成本降低的障碍及路径等问题展开研究；第六章研究公权信息的公开问题，该章主要对公权信息的强制性披露问题进行研究，它本质上是一种克服信息不对称的制度，所以把它列入第三章第一节第一部分有关强制性信息披露制度之中也并无不可，但由于公权信息的公开涉及到公权层面，与有关对私权主体的强制性信息披露制度相比具有较多的特殊性，所以，本文对其专列一章予以阐述。

In order to actualize cost lead stratagem, based on definitude work idea of cost management, each management department of Laigang bar plant subdivides management unit, quantizes assessment index, grasps a good management innovation in the meantime and looks for the key of declining cost.

莱钢棒材厂实施成本领先战略，各管理部门在明确了成本管理工作思路的基础上，细分管理单元，量化考核指标，同时抓好管理创新，找准降低成本的关键，开创了全员、全过程、全方位降成本的局面，主要技术经济指标进入全国前三名，今后将统筹兼顾，做好系统降成本工作，打造低成本竞争优势。

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。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。