主要成本

The strategy that Taiwan merchants value most is obtaining lower cost. Apart from that they have to think of their own manufacturing characteristics, taking otherfactors into their consideration, so as to show various development trends. The cither factors involved are:The fields where investment is concentrated are moving northward. So they should take market ranking positions and electricity providing, etc. into consideration; Taiwan investment of electronic and appliances manufacturing industry consider comprehensively of upper and lower enterprises, high efficiency and fine services of local government.

台商决策投资主要从考虑降低成本方面考虑，即选择劳动力和土地成本较低的地区进行投资，但除了考虑降低成本的因素以外，台商企业还根据自身产业的特点，综合考虑其他因素的影响：台商投资地区呈现北移的趋势，综合考虑内销市场合理占位、电力能源供应等方面的因素；台商电子电器制造业投资，综合考虑配合上下游企业、当地政府工作效率和服务水平等方面的因素；台商投资形态逐渐向大陆内销发展，综合考虑合理的市场布局，即选择良好的内销市场占位；台商企业投资建设研发中心，综合考虑研究机构成果和高级技术人才方面的因素，即利用当地高级人才；台商服务行业企业投资，综合考虑自身服务市场的走向，跟随服务对象的投资而决策投资。

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。

Embarks from the monocycle stock model main consideration cost element, through the expectation loses smallest method and expectation profit biggest method realizes to the monocycle stock model in the stockout cost and the expired cost control,then determination best volume of order.

从单周期库存模型主要考虑的成本因素出发，通过期望损失最小法和期望利润最大法实现对单周期库存模型中缺货成本和过期成本的控制，从而确定最佳订货量。

And then bring up to reform the ERP system from four aspects to adapt to the demand of ABC cost accounting process design, we(1)divide activity center according to process means、process object、process craft and concentration degrees of geography position,(2)revise production craft flow detailed list,(3) compile resource requirements planning,(4)compile activity input/ output control statement.

其次提出在ERP财务会计模块中构建ABC思想的思路，主要包括建立成本动因与产品、成本、费用之间的联系、设计适当的会计凭证、建立财务系统ABC核算流程；而后提出从四个方面改造ERP系统以适应ABC成本核算流程设计的需要，一是按加工手段、加工对象、加工工艺和地理位置集中程度四个条件划分作业中心、二是对生产工艺流程清单进行修订、三是编制资源需求计划、四是编制作业投入/产出控制报表。

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%。

This will promote to the airline company improving services and enhance level of management and benefit of operation. This will advances the development of national economic and meet the requirement of people life and business activity, and increase the living quantity, and adapt to the travel industry to make use of. Everyone in the civil aviation should pay attention to.This paper analyzes the problem of development of regional aviation transport from three angles. Combining with the background of our country social economy development, and the speeding and improving service and advancing the marketing means, the compete power of three main transportation modes of regional aviation and railroad and highway in our country. From angle of tripper, a mathematical model of trip cost is established to quantitatively describe the choice behavior of passengers to select the model transportation. A

结合我国社会经济发展的背景，以及地面铁路和公路不但提速、改进服务和营销手段的现状，首先定性的分析了我国目前主要的三种客运方式支线航空运输、公路运输和铁路运输的竞争能力，然后从旅行者的角度，使用旅客出行成本模型，对成渝线、福厦线和台高线航线上不同出行方式的出行成本进行了对比研究，提出降低旅行成本，增强支线航空运输竞争能力的建议和方法；接着提出了利用层次分析法和模糊评判理论，对目前国内所采用的支线机型进行分析比较的方法，建立了选择支线机型的方法和评判标准，这给航空公司在发展支线航空选择机型时提供了一种评价选择方式；然后应用博弈论的方法、模型，分析支线航空运输航线结构变动时各种运输方式的经济行为、成因、结果及合理措施，提出航空公司发展支线航空运输的对策；最后对我国支线航空运输的现状进行了分析，并对未来支线航空运输的发展进行了预测，有针对性地提出了我国支线航空运输的发展策略。

The research contents with main full text and research results are summarized as follows:First of all , estimate the inaccurate difficult problem consuming time to the cost while making products quotation course, improve the existing index and predict the law levelly and smoothly with the fuzzy mathematics theory, propose the fuzzy similar comparative law builds and constructs the cost to appraise models, thus the speed and precision of improving the cost and estimating greatly .

全文主要的研究内容和研究成果概括如下：首先，针对制造产品报价过程中成本估算不准确、耗时的难题，用模糊数学理论改进现有的指数平滑预测法，提出模糊相似比较法建构成本估价模型，从而大大提高了成本估算的速度和精度。

Then, through detailed probing into these problems, the study has found out the main reasons why they've existed now. Next, suitable solutions to these problems are put forth to improve appropriately the cost accounting and cost management, resulting in some quite practical and manipulatable methods of cost accounting in military hospitals.

在此基础上，通过对存在问题的深入探讨和研究，找出其发生的主要原因，从而提出相应的解决办法，对军队医院成本核算方法及成本管理进行合理的改进，为军队医院成本核算全面深入展开提出一些可操作性建议。

The main characteristic of modern cost management is cost and management unifies and cost intervenes in production.

现代成本管理的主要特点是成本与管理相结合，以成本干预生产。

The environmental cost, which results from main pollutants emitted from electrolysis aluminum industry is monetized in this paper.

以货币量化为手段计算了电解铝工业生命周期内的主要污染排放造成的环境成本，并综合电解铝工业的生产成本、整个生命周期内能源耗费、环境成本衡量了电解铝厂的经济发展状况。

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。