成本

From the characteristics of the construction enterprise and the cost management, the arti cle sets forth the control methods of the cost management by stages from four stages of the cost management, and emphasizes the significance of the control by levels of the cost management.

该文从施工企业及成本管理的特点出发，从成本管理的4个阶段阐述了成本管理分阶段控制的方法，并强调了成本管理分层次控制的重要性。

The dissertation ameliorates the existing strategic cost management theory based on the viewpoints of others, pointing out the deficiency and building an improved framework, which is characterized by the ideas that Strategic cost management should include operating cost management system and work through the whole process of strategic management.

对已有战略成本管理理论进行改进研究，总结了前人的观点，指出了其中存在的不足，建立了战略成本管理的改进框架，指出战略成本管理应包括传统的运作成本管理系统，并贯穿于战略管理的整个过程。

Activity-based costing system apportions merchandise cost by activity cost factor mainly which can make up the deficiency of the traditional cost system.

作业基础成本系统主要以作业成本动因来分摊商品成本，正可以补足传统成本制度的不足。

But with characterizing cost management itself the strategic management has become to a new mode of cost management.

论文将成本及成本管理的概念、发展作为出发点，首先对战略成本管理的产生及发展、涵义、目标、特点进行了分析评述，指出战略成本管理是适应企业现代经营环境的产物，以建立企业长期竞争优势为最终目标。

According to the basic theory of quality cost, this thesis introduces the conception, the composes and the item of quality cost.

从质量成本的理论基础出发，介绍了质量成本的概念，质量成本的构成，质量成本的项目设置等。

The cost that this graph is mobile phone hardware follows the comparison of cost of software of mobile phone platform, everybody can see mobile phone cost or pretty are tall 2003, mobile phone operating system holds the cost of 10% whole mobile phones at that time, but come down a few years, the hardware price of mobile phone platform is to go down, dropping every year downward, the likelihood still is in surely over there by the price of software, occupy the dimensions of 10% to grow to be occupied this year only from before 25%, so this to a lot of users, I believe to any user it is very big expense, why mobile phone platform cannot quite free, why cannot fall this price lowlier quite, let more user enjoy the service of Internet, this is the platform that Gu Ge follows a lot of companies to roll out Andrord together, a moment ago David Axmark had said the benefit that opens a source.

这个图是手机硬件的成本跟手机平台软件成本的比较，大家可以看到2003年手机成本还是蛮高的，那个时候手机操作系统占到10%整个手机的成本，可是几年下来，手机平台的硬件价格是下去了，每年都在往下掉，可能受到软件的价格还是定在那里，从原来只占10%的规模成长到今年占到25%，所以这一点对于很多用户，我相信对于任何一个用户都是很大的开销，为什么手机平台不能够免费，为什么不能够把这个价格降得更低，让更多用户享受到互联网的服务，这个就是谷歌跟很多公司一起推出Andrord的平台，开源的好处刚才David Axmark已经讲了。

In contrast, the postulate that the impact of sunk cost on willingness to continue a project is moderated by risk perception is supported, with results indicating that the lower degree of risk perception will cause greater effect of sunk cost on willingness to continue a project, which will lead to the sunk cost effects more easily. Therefore, the variation in willingness to continue a project as a result of variation in level of sunk cost can be significantly better explained when risk perception is introduced as a moderating factor.

相对在调节效果方面，沉没成本水准对决策者继续投资意愿间的关系，受到同高低风险知觉情境的影响，处於风险知觉越低的情境下，沉没成本水准对决策者继续投资意愿影响显著提高，越容产生沉没成本效应，风险知觉对沉没成本水准与决策者继续投资意愿间关系具调节效果。

As the actual cost is greater than the standard cost, it is an unfavorable difference that it overspends number, generally express in positive number; As the actual cost is smaller than the standard cost, it saves number as the favorable difference, generally express with the negative number.

当实际成本大于标准成本，其超支数额为不利差异，一般用正数表示；当实际成本小于标准成本，其节约数额为有利差异，一般用负数表示。

Today there is more academic research than practical analysis, and according to such current condition this dissertation investigates the Adm cost of the Industrial and Commercial Administrative Bureau System of HeilongJiang province, particularizes the actuality of Adm cost of this administrative department singly, discloses the prominent existing problems, analyzes the cause theoretically, and introduces the suggestions and solutions to solve the high administrative expenditure.

针对目前对政府行政成本理论探讨较多，而实际解析的较少的现状，本文通过对黑龙江省工商行政管理局系统行政成本的调查，逐一列示工商行政管理系统行政成本的现状，揭示突出存在的问题，进行理论分析，提出有效的解决行政成本居高不下的建议与措施。

Firstly it starts with the understanding of the costs concept, clears the meaning, character and sorts of Ideological and Political Education costs, to understand the significance to explain the costs of Ideological and Political Education. According to that, then the article unscrambles newly to the effectiveness for Ideological and Political Education, to achieve the explanation to the actual effects costs for Ideological and Political Education by theory.

首先，从对成本概念的理解入手，界定思想政治教育成本的内涵、特征和分类，明确思想政治教育成本的阐释意义，在此基础上对思想政治教育实效性进行新的解读，从理论上实现对思想政治教育实效性的成本阐释。

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。