主要成本

Study of managerial accounting concepts; costs classification; cost-volume-profit analysis; cost ration; standard costs and variance analysis; budgeting; costs analysis for decision making and operation evaluation.

本课程主要研究管理会计的概念，成本分类、费用及利润分析、费用定量、标准成本与方差分析、预算成本与成本统计。

Secondly, some problems are pointed out, such as distortion of cost information, costs out of control and disjointedness between cost management and production.

然后，论文通过对邮政企业成本管理现状的分析，指出成本信息失真、成本失控、成本与生产经营脱节是邮政企业成本管理中存在的主要问题。

This text is exactly from the cost management level of exalting our company as de...

本文正是从提高本公司的成本管理水平这个出发点来着手研究的，主要采取案例分析和对比研究的方法，对本公司目前存在的成本管理问题进行分析总结，并选择行业内成本管理水平优于本公司的两个企业为研究对象，通过理论和实际相结合的方法得出一些提高本企业成本管理的有益启示。

The constrained low-cost restricts the improvement of government performance, other cost and implicit cost increases idle cost, the development of government transformation and civil society organization is slow, and constitutional problems still exist. These factors are the primary reasons which lead to low performance of the government administrative cost control in underdeveloped areas.

低成本制约了政府绩效的提升，制度外成本和隐性成本增加了无效成本，政府转型和公民社会组织发展缓慢，制度性问题等依然存在等，是导致落后地区地方政府行政成本支出绩效低下的主要成因。

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。

See the advertisement cost and technique cost of station-master, advertise cost mainly is beat of row form station is which, these are little then only several knifes(have a lot of cheap row form a station now), good of then several 100 knifes, opposite to say, the station-master of more willing to give up devotion at least he have a little capital, isn't a poor station-master, be unlikely to get a several knifes to run road;The technique cost is mainly SSL and DDOS technique, encrypting a technique is expensive to have cheapness, the only having of cheapness is several ten knifes, expensive of several then 100 knife a month, defend a DDOS attack's technique generally all more expensive.

看站长的广告成本和技术成本，广告成本主要是打的列表站是哪些，这些少则只有几刀，好的则几百刀，相对来说，越舍得投入的站长起码他有点本钱，不是个穷站长，不至于捞个几刀就跑路；技术成本主要是SSL和DDOS技术，加密技术有贵有便宜，便宜的只有几十刀，贵的则几百刀一个月，防DDOS攻击技术一般都比较贵。

Analysis results on townships and villages general statuses showed township health center and village clinic are the major health care facilities in rural poor areas. The number of staff in 36 THCs and 104 VCs were a little lower than the national average. In township health centers, 59. 9% staff are with primary or without any professional titles and 35. 9% of the total staff have no professional degrees. The average gross value of fixed assets per THC is 186000 yuan, among which special equipment values 41000 yuan. Among professional buildings 43. 3% of total area were dangerous. Only one THC can provide emergent service. 47. 2% THCs be able to diagnose and deal with common emergent stomachache. The provision of health services was lower than average level of national rural areas. Frontier Model analysis showed regression coefficients of total outpatient emergency service, total inpatients, average personnel income, number of total staff, number of doctors and technical index were all larger and positive. It meant that these variables would contribute more to the cost-frontier, and their increase would cause the total health cost rising. So increasing health service provision, improving service quality and functions of health facilities may be the best ways to increase efficiency of these facilities. Also the model showed THC inefficiency eu was 1. 68, which means 40% of the cost wasted. Apart from internal and external factors, residents'health care utilization deficiency and inequity is one of major factors causing inefficiency eu.

乡、村基本情况结果表明，农村贫困地区乡卫生院和村卫生室是农民就近就医的主要场所；36所乡卫生院以及104所村卫生室的人员数量，略低于全国同期农村平均水平；在乡卫生院中，初级职称和无职称者的比例占59.9％，无专业学历者占35.9％；平均每院固定资产总值18.6万元，其中专用设备4.1万元，业务用房中危房面积占43.3％；36所卫生院中，具备急救条件的只有1所，能诊断和处理常见急腹症的占47.2％；卫生服务提供量均低于全国农村平均水平；Frontier模型方法显示，总门诊人次、总出院人次、平均人员工资、人员总数、医生数和技术指数等指标的回归系数较大，且均为正数，即这些变量对"前沿"成本的贡献较大，其正向变化均会带来卫生服务总成本的增加，表明增加卫生服务提供量，提高质量以及完善机构服务功能，是提高乡卫生机构效率的有效途径；同时Frontier模型结果显示，卫生院的低效率〓为1.68，经换算即40％的成本处于浪费状态；影响乡卫生院低效率〓的因素有外部和内部的，而需方卫生服务不公平及利用不足是其主要因素之一。

There are some main conclusions of the article. 1.Enterprise inclines to decision-making according to its profit, so constituting and anglicizing green institutions from the view of enterprise will advantage their microcosmic base, then can improve their adaptive abilities and green effects. 2.Government has powers and some potential advantages, but it inheres of some defects, so it should not become the principle parter but the urger, waiter and superintendent of the green transition process. 3.According to social cost and the situation of the social environment, we should adopt a gradual transition stratagem on the whole in the process. 4.We can classify the enterprise green transition into three kinds by the dominant factor in the push-drag-model, push-dominant mode, drag-dominant mode and friction-tight state. Different green policies should giveto different transition mode in odor to getting a good green effect. 5.The costs of enterprise have three levels by the point of view of sustainable development, apparent cost in generation, dormant cost in generation and intergenerational cost. The priority of green system should adjust to the level to which the benefits of the enterprise amount.

本文得出的主要结论有：1、企业具有相机决策的倾向，从企业的角度分析和制定绿色制度可以使政策具有较强的微观基础，进而可以提高它的适应性和绿色效果。2、政府具有暴力潜能，也具有固有的不足，在绿色制度变迁的过程中应该且只能是倡导者、服务者、监督与维护者，而不是主体参与者。3、综合考虑社会成本与社会环境，渐进式的总体推进模式是我国目前较为现实的选择。4、本文建立了企业绿色变迁推拉模型，并根据促使企业绿色转变的主导因素的不同，将企业绿色变迁的模式分为拉力主导型、推力主导型与摩擦状态三种类型，不同的类型应采取不同的绿色政策才能收到良好的绿色效果。5、从可持续发展的角度可以将企业的生产成本分为代内隐性成本、代内显性成本和代际成本三个层次，对于收益处于不同层次的企业，绿色制度的侧重点应有所不同。6、根据企业与政府在绿色制度变迁过程中所起的作用的不同可以将绿色制度变迁分为强制供给型、政府导向型、需求诱导型三种模式。

Under this background, this paPer focus on cost-control and the focus is following f Pari l fto expatiate the base of c...

本文在此背景下，以成本控制为研究对象分三个部分展开论述：第1部分：主要阐述成本控制的基础理论，包括：成本控制的概念、成本控制的基本理论、成本控制的程序、方法、原则。

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。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。