成本

The firm is not only pro duction relations but also transaction relations so the costs of the firm inclu de production costs and transaction costs.

企业既是一种生产关系，又是一种交易关系，因而企业经济活动的成本是由生产成本和交易成本综合决定的。

The latest chemical product prices fell, demand has not really visible downstream, the short-term rise in oil prices in the channel, in which phase fluctuations, we continue to be optimistic about with anti-cyclical businesses and new materials, anti-cyclical embodies New Chemical Materials decrease in prices of raw materials is less than the decrease in prices of raw materials at the same time, the cost shift ability, to maintain price stability; civil explosive materials companies fell as a result, prices, countries can enjoy the benefits of; domestic urea production capacity excess of export disruption, high product costs, industry consolidation is inevitable, so concerned about the urea industry with technical advantages and cost advantages of urea enterprises: China Shandong Hengsheng; Although the overall situation of excess nitrogen, but because of the regional characteristics of the domestic fertilizer domestic part of the region will be in a high urea prices, the relevant listed companies will benefit from, such as the Liao Tung Chemical; compound assets as light industry, with the weak cyclical characteristics, the stability of industry profitability, industry leaders concerned about the compound: para Tian shares ; potash by the international market, short-term decline of domestic potash fertilizer prices would have difficulty, Salt Lake Potash in 2009 will be guaranteed a profit, Salt Lake Potash concern.

最新化工产品价格出现下跌，可见下游需求并未真正起来，短期石油价格处在上升通道，在这种上下波动阶段，我们继续看好具有抗周期性的新材料企业，抗周期性体现了化工新材料的产品价格下降幅度小于原料的下降幅度，在原料价格上涨同时，成本转嫁能力较强，价格维持稳定；民爆企业由于原料下跌，价格上涨，可以享受国家指导价的益处；由于国内尿素产能过剩，出口受阻，产品成本居高不下，行业整合在所难免，因而关注尿素行业内具有技术优势和成本优势的尿素企业：华鲁恒升；虽然氮肥全局过剩，但由于国内化肥的区域性特征，国内部分区域尿素价格将处于高位，相关上市公司将因此受益，如辽通化工；复混肥作为轻资产行业，具有弱周期性特点，行业盈利稳定，关注复混肥行业龙头：芭田股份；钾肥受制于国际市场，短期内国内钾肥价格恐难下跌，09年盐湖钾肥盈利将会有保证，关注盐湖钾肥。

Some costs include both a fixed and a variable costs element.

有些成本同时包含固定成份和变动成份，它们被称为准变动成本或混合成本。

Some costs include both a fixed and a variable costs element. They are called semi -variable costs or mixed costs.

有些成本同时包含固定成份和变动成份，它们被称为准变动成本或混合成本。

While there are some problems in current cost management system that can not satisfy with the demands, hence there needs a new cost management system to grantee the economic profits of the construction companies——the responsibility cost management.

而当前的成本管理制度上存在一定的问题，不能满足要求，需要采用一种新的成本管理机制来保证施工企业的经济效益，这就是责任成本管理。

Although Shanghai had become an industry centre in 1930's, the high rent for ground, high commodity prices and high wages made industry have to be moved to other places.

到本世纪30年代，上海已发展成为全国的工业中心，但上海的地皮贵，物价高，工资高，这就决定了上海工业的工资成本重，在经济规律的作用下，上海的工业便向其周边地区作梯度转移，苏南地区由于运输成本、工资成本都明显地低于上海，更加水源清洁等客观因素，使得苏南地区成为上海工业作梯度转移的首选地区，形成了以常州、无锡、苏州为中心的新的工业区，现代工业在苏南大地崛起了。

Uniform calculation of the whole lifecycle engineering cost is the guide-line of calculation.

全生命周期工程造价统一计算，是全生命周期工程造价管理的计算依据，可以进行初始化建设成本计算、未来运营维护成本计算，从而可以进行生命周期成本计算。

On the premise of carrying out responsible cost , it is an effective method for a business to bring about cost control of hierarchal multilevel to restrain the rapid of product cost.

在企业实行责任成本制进而实现成本分级递阶控制是遏制产品成本飙升的有效方法。

When the cost coefficients are fuzzy, the total assignment cost will be fuzzy as well. The Yager's ranking method is utilized to transform the fuzzy cost coefficients into crisp value, then the firm's optimal policy can be determined via the classical Hungarian method.

当指派人员执行各项工作的成本系数为模糊数值时，厂商的总指派成本亦为模糊数值，本研究的构想乃在於利用Yager 的模糊数值排序法，先将成本系数的模糊数值转换为明确数值，之后再利用传统的匈牙利法进行求解。

The managing subsystem realize the quintuplicate system of bank, obligation center,product, subject and client. The subsystem also can manage the identity and purview of operator, prevent the illegal users from invading the system , and the legal user from exceeding their authority;The apportioning subsystem read the data stored in computer firstly. In the second it proportion the cost of the bank to the obligationg centers . The apportioning subsystem continue apportioning until the cost is proportioned to the group of clients; The evaluating of achievement subsystem evaluate the achievement of bank, and grade the bank according to the evaluating result.

管理子系统对网点、责任中心、产品、科目、客户等基本信息进行了管理，对操作人员的的身份、权限进行管理，防止非法用户的入侵，避免操作人员越权操作；成本自动分摊子系统首先对各网点的大机数据的导入，然后将网点的成本向下分摊到各责任中心，再由各责任中心继续向下分摊，直到最后将成本分摊到了各个客户群；业绩价值评价子系统对各网点的业绩价值进行了确定，并进一步根据网点的业绩价值进行业绩价值评分。

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。