成本

The paper makes a deep analysis on influence factors of transaction cost of enterprises in supply chain as well as the generating process of transaction cost of single and multiple transactions.

本文分析了供应链成员企业之间交易成本的影响因素，对成员企业之间单次交易的交易成本以及多次交易成本的产生过程进行了深入的剖析。

The strategy that Taiwan merchants value most is obtaining lower cost. Apart from that they have to think of their own manufacturing characteristics, taking otherfactors into their consideration, so as to show various development trends. The cither factors involved are:The fields where investment is concentrated are moving northward. So they should take market ranking positions and electricity providing, etc. into consideration; Taiwan investment of electronic and appliances manufacturing industry consider comprehensively of upper and lower enterprises, high efficiency and fine services of local government.

台商决策投资主要从考虑降低成本方面考虑，即选择劳动力和土地成本较低的地区进行投资，但除了考虑降低成本的因素以外，台商企业还根据自身产业的特点，综合考虑其他因素的影响：台商投资地区呈现北移的趋势，综合考虑内销市场合理占位、电力能源供应等方面的因素；台商电子电器制造业投资，综合考虑配合上下游企业、当地政府工作效率和服务水平等方面的因素；台商投资形态逐渐向大陆内销发展，综合考虑合理的市场布局，即选择良好的内销市场占位；台商企业投资建设研发中心，综合考虑研究机构成果和高级技术人才方面的因素，即利用当地高级人才；台商服务行业企业投资，综合考虑自身服务市场的走向，跟随服务对象的投资而决策投资。

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 monthly closing, calculate cost of goods sold and allocate variance between actual and standard cost to COGS and inventory.

在月结时，负责计算已销货物成本并在已销货物和期末库存之间分配标准成本和实际成本之间的差异。

A company is positioned to succeed if it has a competitively valuable complement of resources at its command.

将企业的成本与竞争者的成本进行基准比较，能为显示出企业的成本竞争优势。

This study examines the effects of allocative distortions on returns to density and input demand in domestic airlines during 1989-1997 by using a non-minimum cost function from the cost efficiency point of view. We generalize a globally concave and flexible cost function by using the symmetric generalized McFadden cost function to accommodate allocative distortions for domestic airlines, and estimating the density economies with and without allocative distortions as well as its effect on cost efficiency.

故本研究透过成本效率的观点，使用符合全面凹性更具弹性之对称性一般化影子成本函数来检视国内各航空公司民国78-86年期间之分配扭曲对密度报酬、投入要素需求量（劳动、燃油、固定要素及其他）及成本的影响，以了解各航空公司无效率之所在。

With the development of the society and economy, the great changes of operating environment take place inside and outside of enterprise .on one hand, the science and technology develop and use widely, which the cost structure of product has substantive change ,so the conditional distribution of expense does not provide the exact cost information even distort it which lead to make false decisions .

一方面，科技的发展与广泛的应用，使得产品成本结构发生根本性变化，传统的以直接人工小时或机器小时为基础的间接费用分配方法已经不能提供准确的成本信息，甚至会严重扭曲成本信息，致使企业决策失误。

The state space model has a Gamma-Gamma type invariant conditional distribution. A cost model subject

我们将在一个具有Gamma-Gamma形式的状态空间模型假设下，结合一个包含移除错误成本及软体风险成本的成本模型来进行讨论。

Cost savings have been disappointing,'' Nikolaus Lang, a partner at the consulting firm's Munich office, said last month in ''Winning the Localization Game,'' a study he has co-written with two colleagues. ''Nearly two-thirds of the companies we analyzed reported that their unit costs in China or India were equal to or higher than the unit costs in their home countries.

"成本节约让人很失望，"该咨询公司位于慕尼黑办公室的合伙人Nikolaus Lang在上个月的研究报告《赢取本地化竞赛》中表示，"将近三分之二的公司说，他们在中国或印度的单位成本与他们母国单位成本一样，甚至更高。"

Draw up and implement improvements for cost allocation and costing systems, and investigate opportunities for cost optimization.

执行成本体系、成本分配的改善计划，研究成本优化的机会。

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。