成本

This part discusses the usage of ABC and ABM,and the ideas of SCM embodied in which .

这一部分在介绍作业成本法和作业成本管理的基础上，探讨其在战略成本管理中的运用及其中体现的战略成本管理思想。

During the process of Constructing the human resources system model, absorbed strategic cost management theory, the thinking of the staff management theory, integrated the human resources cost accounting methods and the measurement of the human resources management tools.

2在构建了人力资源成本控制模型和体系过程中，吸取了战略成本管理理论、员工行为管理理论的思想，融合了人力资源成本会计的计量方法和人力资源管理的手段，便于企业人力资源成本控制与人力资源管理相结合。

According to the principle of efficiency, tort liability principles ought to minimize the accidents costs including the prevention cost, the accident loss, as well as the social costs.

效率原则要求侵权责任的归责原则应当能使预防成本、事故的损失成本以及社会成本的总和降到最低。

As one of the common facilities in manufacturing enterprises, air compressors are widely used due to their capacity of producing compressed air. However , an authoritative survey shows that air compressor system consumes about 86%of the total energy cost within five years compared with purchase price that only accounts for 8% of total cost. This high volume of energy consummation invisibly increases enterprises' operational cost. However ,within the 90% of the cost for energy, main tenance and repair , 50% can be saved.

压缩机作为制造厂最常用的设备之一，其所产生的廉价适用的压缩空气能源备受许多企业家青睐，据权威机构调查，空气压缩系统在五年的总成本中，运转能源消耗费用占约86％，压缩系统初期购置费用仅占总成本的约8％，其高额的运转能源费用无形中增加了企业运营成本；然而人们却不知道这里占近90％的能源及保养修理费用却是有50％以上是可能不必支付的。

In order to make profitable, total revenue must cover all of the opportunity cost of almost every enterprise has a significant hidden costs that companies have already invested in the opportunity cost of financial capital.

翻译成英文。谢谢为了让企业有利可图，总收益必须弥补全部机会成本，几乎每一个企业都有一项重要的隐性成本，那就是已经投资于企业的金融资本的机会成本。

This paper points out that the construction enterprises should establish the cost management system of project construction in order to put in practice the cost management antilogy of ensuring controlled in the whole process and orientation.

本文提出建筑施工企业建立工程项目施工成本管理体系，以保证工程项目施工成本全过程、全方位受控的成本管理思想。

For KISC, the technology shall firstly use high-phosphorus ironstone efficiently which can not completed by the current picking technology or blast furnace process, to greatly reduce ironstone cost that occupies the most proportion of iron and steel production cost, easy cost pressure caused by international and domestic shortage of production materials, induce transportation risk, to assuringly supply KISC with a great deal of cheap raw materials and create great economic profit; Secondly it shall promote KISC to update its products, especially high-added-value products of lowest phosphorus and lowest sulfur, to enhance its ability to adapt market and gain profit; Thirdly it shall improve technical and economic indexes of blast furnace and converter, and be helpful for efficient blast smelting and less-slag melting of converter process; Furthermore the technology shall greatly promote the stable operation of melting process and the control of the production of high-temperature and high-quality casting blank, to realize efficient continuous casting and continuous casting and rolling to improve KISCs production intensification; Finally the technology shall distribute melting functions and optimize production processes, to improve the auto-control of melting and continuous casting, to realize the integrated management of technology, equipment, production organization and management, logistic management, and production running of smelting, continuous casting and rolling.

对昆钢而言，该技术的应用，首先可以经济有效地实现现有采选技术及高炉冶炼所不能完成的高磷铁矿石的利用，大幅度降低在钢铁生产中占绝大比例的原料成本，缓解国际国内生产原料紧张而造成的成本压力，为昆钢创造巨大的经济效益；其次可以促进昆钢产品的升级换代特别是高附加值超低磷、超低硫钢种的开发，增强昆钢的市场适应能力和效益创造能力；再次可促进高炉及转炉技术经济指标的改善，降低生产成本，且利于转炉生产实现高效吹炼和少渣冶炼；此外，该工艺能显著提高冶炼环节的平稳顺行及高温、高质量铸坯生产的可控程度，可实现高效连铸和连铸连轧生产，提高昆钢生产的集约化程度；最后，该工艺能实现冶炼功能的分工和生产流程的优化，可提高昆钢炼钢与连铸生产的计算机自动控制程度，有效促进炼钢—连铸—轧钢的工艺、设备、生产组织和管理、物流管理、生产操作等环节的一体化管理的实现。

Although these fund cost that prepare form of those representing capital are very high, but the company can reduce the carry of the enterprise to make cost for a long time through be being entered, thereby attenuant capital cost.

虽然这些筹资方式的基金成本很高，但是企业可以通过进入成长期来降低企业的运作成本，从而稀释资金成本。

In the light of cost index and pollution degree, the characteristics of kinds of pulp are analyzed in detail, and the GP pulp which is low cost, high-yield, no-pollution is chosen as the material of tableware. Based on material element analyzed, shaping technology is designed, the to and for single plane shaping equipment which is high shaping quality, high production efficiency and is easy to automatize is chosen. All kinds of measure are taken to solve the problems which are inequality in the shaping process of GP pulp, and dosage which matches with GP pulp is chosen. Some ways of fixing shape and heat up are analyzed, the technology of saving energy of heat pressing to fix shape being composed of oil heat and only one fixed shape in the mold is applied, with which it is high production efficiency, low cost to fix shape effectively, which saves energy 30 percent. In order to make the production line meet with material of GP pulp, measure are taken to solve the problem of pulp adhered to netlike molding which can lead to carry material difficult, the structure of fully automatic equipment is renovated, the loaded beam is optimizationally designed to make equipment structure compactand improve location precision and products quality. According to technologic flow and actual characteristic, Omron PLC is chosen as the core of the control system, proximity switch as detect unit take the place of touch switch, software is designed reasonably according to time order figure, hardware is simplified, the reliability of system is advanced, the stability of system is assured to make production order. Intelligence neuron PID system is studied theoretically which is made up of both neuron with self-organizing and self-learning function and ordinary PID with the characteristic of the simple structure and high stability, which can automatically tune the parameter with the change of system parameter, remain perfect performance.

按成本指标和污染程度分析各浆料的特点，选择低成本、高得率、无污染的磨石机械浆为原料，在原料组分分析的基础上，设计成型工艺，选择成型质量好、生产率高、易实现自动化的往复式单板成型机，采取各种措施解决GP浆成型不均匀的问题及选择与机械浆相匹配的助剂；分析几种定型方式和加热方式，采用定型效果好、生产率高、成本低的油加热与模内一次性定型相结合的热压定型节能技术，节能30％；为了使生产线适应磨石机械浆原料，采取相应措施解决由于粘网造成物料转移困难，对全自动设备结构进行改进设计，着重对物料传送系统的关键部件——承载梁的进行优化设计，使设备更加紧凑合理，提高设备的定位精度和产品质量；根据生产线工艺流程和现场特点，选用OMRON CPM1A型PLC为主核心，接近开关作为检测元件，替代有触点开关，选用可编程终端代替常规面板按扭，并按照时序图科学合理地设计软件，有效地简化系统硬件构成，提高系统的可靠性，保证系统的稳定性，从而使生产更加通畅有序；从理论上探索将神经元应具有的自组织、自学习要求与PID控制结构简单、稳定性好的全自动纸浆模塑餐具生产线的研究特点结合起来，构成神经元自适应PID控制器，当参数的变化时，系统能自行参数整定，保持优良的工作性能指标，满足实际需求。

Producing method of Dalian Brook Crompton is that small quantity and large amounts of variety , the cost is always in the high level . We have never had lower cost advantage than our opponent , if we could not have advantage that the joint venture should be die , now new production structure should make Dalian Brook Crompton have advantage of cost and quality , make it competitive to the contender.

由于目前的大连伯顿电机有限公司生产方式是小批量、多品种，成本始终处于高位运行，很难形成成本优势，面对一个竞争日益激烈的市场，没有低成本、没有高技术企业将很难生存，因此调整后的产品结构将帮助大连伯顿电机有限公司建立成本、质量的优势，使大连伯顿在今后的市场竞争中占有先机。

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。