成本

This paper presents a notion of airplane-flight pairing assignment cost as the evaluating index, and analyzes three compositions of the costs: flight direct operation cost, flight spill cost and amercement cost, then, educes flight direct operation costaccording to the cost theory lodged by the Air Transportation Association wor.

本文提出飞机-航班节分配成本的概念作为其评估指标，分析该成本的三个组成：航班直接运行成本、航班溢出成本和罚成本，并根据航空运输协会工作组提出的成本理论得出航班直接运行成本，构造旅客溢出的概率模型，引入罚成本的相关系数。

Cost-plus pricing system 成本加成定价法 cost price 成本价格 cost pricing 成本定价法 cost-push inflation A type of inflation caused largely by wage price spiral, that consists of upward pressure on the cost of production caused by wage increases, followed by price increase, then further wage increases and so on.

成本推动型通货膨胀指主要由工资-价格螺旋上升所造成的一种通货膨胀，包括工资的增加对生产成本造成的向上的压力，引起物价上涨，然后工资再增加，如此循环上升。

Basing on learning from the advanced cost experience of national and international bank, coring activity costs、product costs and customer costs of ICBC xuzhou Branch, leading activity costs of management and activity optimization, this thesis particular analysis the existing operation of ICBC xuzhou branch, find out the problem and the resolving with Activity-Based Management and Cost-Volume-Profit analysis.

本文在借鉴国内外银行先进成本管理经验的基础上，运用作业成本管理理论和量本利等相关的分析方法，以徐州市工商银行作业成本、产品成本和客户成本三个要素为核心，以作业成本管理和作业优化为导线，通过全面、全程和全方位的研究，对徐州市工商银行经营成本管理现状，进行了全面、具体的分析，并找出相关的问题和解决的办法。

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。

Based on clearing some conceptions and presentation of environmental cost accounting research process, the paper pointed out sustainability theory, total cost idea, exteriority and marginal opportunity cost theory and environmental cost accounting theory o...

在陈述环境成本的定义和分类以及国内外环境成本核算研究过程的基础上，指出可持续发展理论、总成本理论、外部性和边际机会成本理论以及基于SEEA核算体系的环境成本计量理论是环境成本核算的四大理论支柱，并对环境成本核算方法的研究进行了总结与分析。

Iii "Cost of restoration and repair" includes all actual and projected costs of curation, disposition, and appropriate reburial of, and consultation with respect to, the cultural heritage resource; and any other actual and projected costs to complete restoration and repair of the cultural heritage resource, including its reconstruction and stabilization; reconstruction and stabilization of ground contour and surface; research necessary to conduct reconstruction and stabilization; the construction of physical barriers and other protective devices; examination and analysis of the cultural heritage resource as part of efforts to salvage remaining information about the resource; and preparation of reports.

"复原和修复成本"包括所有实际的和将发生的修补、安置和适当的埋藏文化遗产资源，并与有关方进行协商成本；所有实际的和将发生的完成复原、修复文化遗产资源的成本，其包括重建或加固成本；重建或加固围路曲面和表面成本；进行重建或加固所必须的研究成本；建设栅栏或其他保护设施的成本；作为抢救文化遗产资源残余部分努力之一的检查和分析文化遗产资源成本；撰写报告的成本。

We use quantitative method, analyzed the usage of saving matrix method in transportation routine selection, discuss the transportation cost by value engineering method and the optimization for logistics cost; also, we give the evaluation system for logistics cost.

分析了物流成本的构成，指出了物流成本冰山特性、二律背反特性以及乘数效应，提出物流成本确认方法，及物流成本的投资——收益分析，明确了物流成本控制研究的内容，指出应从整体观念、系统角度进行物流成本控制，分析了精益物流成本管理的思路，及全面成本管理在物流成本控制中的应用。

In view of the not high whole level of cost control of our construction enterprise, lacks the feasibility strong cost control method. The construction enterprise cost has one -sidedness to control the idea, workers cost consciousness of enterprise is not strong, construct enterprise cost is remain current situation during the course of constructing, etc. The thesis submits the focal point of every stages of cost controlling and the method and theory of cost control.

针对我国建筑业企业成本控制水平整体不高，缺乏可操作性强的成本控制方法，建筑业企业成本控制理念存在片面性，建筑业企业职工成本意识不强，施工企业成本控制只停留在施工阶段等现状，本论文拟从投标到竣工验收的全过程为研究对象，提出了各阶段成本控制工作的重点和成本控制方法。

A univariate ANOVA is executed to analyze the influencing factors of the production cost by dividing it into direct material, direct labor cost, indirect cost and total cost separately. It is found that the variables of farm scale and crop type show significant impacts in the direct labor cost and total production cost. The one-crop farming variable makes significant difference in the total production cost; whereas different planting ways differentiates the indirect cost. In addition, years of farming, farmer's age, and full-time status all make no significant difference in all aspects of production cost.

此外，将农场生产成本分为直接材料、直接人工、间接成本、总生产成本四面向进行多因子变异数分析，结果发现耕作面积、作物类型变项仅在有机农场的直接人工和总生产成本中有显著差异；有机农场是否为单一经营在总生产成本上有显著差异；不同栽培方式的有机农场仅在间接成本的高低上有显著差异；此外，而耕作年数变项因本研究有机农场耕作年数较高之样本特性影响，导致该变项对生产成本并无显著的差异；年龄、专兼业经营等变项在生产成本上高低并无显著差异。

Programs for Emission Cost Control Estimation System have been developed, which can predict the costs of emission, coal mix, desulphurization, discharge fee, emission allowance trade, and equivalent price with externality of electricity generation, and reduction of emission, and provide an optimized plan.

开发出SO2排放成本控制测算系统（SO2 Emissions cost Control Estimation System，以下简称ECCES）软件，可模拟实际情况，预测发电厂和发电集团公司的SO2排放成本、换煤成本、脱硫成本、排污缴费成本、排污交易成本、环保折价成本、减排成本和SO2成本控制最佳方案等。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。