成本

The emphases of cost management in hi-tech companies is not only the production cost, but also upriver cost and backward position cost.

高新技术企业成本管理的重点不再仅仅是生产成本，还包括上游成本和下游成本。

Firstly, this article introduces the basic conception about project, project management and building costs and analyses the feature of water conservancy and waterpower construction building projects cost and the situation ...

首先，本文简要介绍了项目成本管理的基本概念，分析了水利水电施工项目的成本特征和施工企业成本管理的现状，阐述了成本管理变革的必要性和急待解决的问题。

The model based on minimization cost is more accorded with the actual condition of berth allocation. The importances of ships in port are fully considered in this model. In general, the unit time cost of big ship is higher and that of small ship is lower, so the big ship should be berthed as soon as possible to minimize the sum of costs of the ships stayed in the ports.

基于成本最小的模型更加符合港口泊位资源配置的实际情况，并且充分考虑了船舶的重要性，一般情况下，大船单位时间内的成本相对较高，而小船单位时间内的成本相对较低，故大船应尽可能提前靠泊作业，从而达到所有船舶在港总成本最小。

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。

Aiming at the major influencing factor of the logistics cost of coal enterprise as well as the non-linear characteristic of the coal enterprise logistics cost and the superiority that the neural network has in the solution of complex nonlinear system question, propos to use the BP neural network to do the forecasting of the logistics cost, establishs the forecast model of the logistics cost and do simulation and forecasting by frondose dates, the result indicates the precision of this forecast method is high, the convergent rate is quick, is one feasible forecast method.

重点针对影响煤炭企业物流成本的因素以及煤炭企业物流成本所具有的非线性特点和神经网络在解决复杂非线性系统问题方面所具有的优势，提出了采用BP神经网络来进行物流成本预测的方法。建立了基于BP神经网络的物流成本预测模型并应用具体数据对模型进行了模拟和预测，结果表明该方法预测精度高，是一种实际可行的预测方法。

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

The strategic analysis is introduced into coal enterprise logistics cost precontrol and it set goals for the logistics cost at last from the strategic plane of the coal enterprise competition demand,through logistics strategic cost agent analysis and logistics strategic location analysis to determine logistics service level under different logistics strategies in coal enterprise,and it provides premise and foundation for the logistics cost control from the view of value creating.

煤炭企业物流成本事前控制引入战略分析法，从煤炭企业竞争需求的战略层面出发，通过物流战略性成本动因分析，物流战略定位分析，确定煤炭企业不同物流战略下的物流服务水平，可以最终为确定物流成本目标，为从价值创造的角度进行物流成本控制提供前提或基础。

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

It discusses the forming of the competitive advantage, cost advantage and diversity advantage of the enterprise under the management of the value chain, as well as the operation chain-the basis of the value chain. From the angle of the combination of funds flow, value flow and information flow, the article also researchs the cost of the enterprise operation and its motivation, which lay a foundation for the optimization of the operation chain and the reducement of the operation cost together with the realization of the optimization of the inner value chain of the enterprise.

本论文从企业竞争战略的视角，对企业竞争战略与企业价值链进行系统分析和深入研究，探讨价值链管理环境下企业竞争优势的形成，研究价值链环境下的企业成本优势和差异化优势，对构成价值链的基础——&作业链&进行分析；从资金流、价值流和信息流有机结合的系统观点，研究企业的作业成本，对企业成本动因从战略层面上进行分析，为优化企业&作业链&，降低作业成本，实现企业内部价值链优化奠定了基础。

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。

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。