固定成本

This paper discusses a logistics capability scheduling under a time-based multi-stage supply chain management.The main systemic costs are fixed capacity cost and inventory cost.

摘要本文考察了在基于时间的多阶供应链环境下的物流运作能力计划，主要的系统成本是物流要素能力固定成本和库存成本。

We may classify costs as variable cost and fixed cost for the purpose of planning and control.

为了计划和控制，我们可以把成本划分为固定成本和变动成本。

In this paper the allocation of fixed cost of interconnected multi-area power network is investigated and a cooperative game model for the allocation of fixed cost is given.

探讨了电力市场环境下多区域互联电网固定成本的分摊问题，给出了固定成本分摊的合作博弈模型。

Firstly, it studies the relationships among cost, price, sales quantity and profit, and gives a optimal allocation model of indirect fixed cost and its calculating method for the firms using cost-plus pricing,. Secondly, it studies systematization of cost flow control technology and embedded it into MRP-Ⅱ. Then the model of integrating cost flow control and material flow control is presented.

本文一方面研究了成本—价格—销售量—利润之间的关系，为采用成本加成定价法的企业提出了一种间接固定成本在不同产品上的优化分摊模型，并给出了计算方法；另一方面将成本流控制技术系统化，并将其有机地嵌入MRP-Ⅱ系统中，提出了将成本流控制与物流控制有机集成的管理模式。

The paper explains and analyzes imperfectness of the multiproduct cost-volume-profit analysis model adoptedpresently by domestic financial administration,the improves the model by introducing evitable and inevitable fixed costsso that to make it more reasonable.

本文针对目前国内财务管理采用的多品种本量利分析模型中存在的不完善之处，进行解释分析后，引入了可避免固定成本与不可避免固定成本，对模型进行了改进，使这种成本－产量－利益模型更科学。

Based on the factors of mass economy,the paper establishes a multi- warehouse location model which takes the sum of minimized supply costs,transport costs and fixed costs as the goal and within which supply costs are expressed by piecewise linear cost function,solves the model with a genetic algorithm and shows an example.

在考虑规模经济的因素下，以最小化项目的供货成本、运输成本与固定成本之和为总目标建立了一个多仓库选址模型，其中把供货成本用分段线性函数表示，体现了厂商存在的规模经济效应，并采用遗传算法对模型进行求解。

The optimal model of indirected cost allocation for maximizing profit of enterprises using cost based pricing has been developed.The object function of maximizing profit has been shown convex.Then,a method of optimal indirected cost allocation for maximizing profit has been proposed.

在此基础上建立了企业在采用成本定价法时，以获得最大利润为目标的间接固定成本分摊的优化模型，证明了成本分摊的利润性能函数是一个凹函数，由此给出了一种利润最大化的间接固定成本的优化分配方法

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 the case of activity inputs with predistribution of fixed costs, the input quantity variance is equal to the difference between the target costs and the actual costs less the input price variance.

在这个案例中作业输入是用初步固定成本，输入数量差异是等于目标成本和实际成本减实际成本的输入价格差异

For example, if fixed cost were $200 and four units were produced, the average fixed cost would be $50 per unit.

举例来说，如果固定成本为200美元，生产了四个单位的产品，则每单位产品的平均固定成本为50美元。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。