成本

This paper follows the trail of views from advocator of strategic cost management and analyses the thought and principle from such aspects as purpose, subject, methods and information system.

通过追溯战略成本管理倡导者的观点，从战略成本管理的目标、对象、方法体系、信息系统的角度对战略成本管理思想进行了探讨和研究，并对战略成本管理工具主要功能进行了分析和评价，从而为企业应用战略成本管理理念和管理手段，寻求企业成本持续降低和获得持续竞争优势的战略选择提供了科学的依据。

The research results suggest that:(1)the factors influence the control of IOR including economic,social and technological factors;(2)the application of interorganizational systems should focus on both technological and non-technological factors;(3)the stronger dependency between organizations, the more effective of the IOS reducing the coordination costs;(4)usually the investment of firms in interorganizational relationship is reciprocal;(5)the appicaton of IT changes the dependency between organizations, which should modify the coordination mechanism, resulting in the change of IOR;(6)the coordination cost affects the effectiveness of coordination among firms;(7) maintaining the interorganizational relationship influences the firms'' network life cycle and matureness;(8)both coordination cost and network size of firms affect sharing mechanisn of the costs and benefits for creating and maintaining interoganizational relationship;(9) the influence of coordination costs to the allocation of super profits deriving from interorganizational relationship is depent on the network topology;(10) the core firm in a network prefer the symmetric network.

我们的研究成果表明：（1）影响管理与控制IOR治理结构的因素有经济因素、社会学因素以及技术因素；（2）在应用组织际信息系统时，要同时关注技术和非技术的影响因素；（3）当组织之间存在较强的依赖关系时，组织际信息系统的应用能够有效减少组织之间的协调成本；当组织之间的依赖关系较弱时，组织际信息系统的应用会加深组织之间被对方侵占的风险，无法显著地减少组织际协调成本；（4）在通常情况下，参与组织际关系的成员的投资是互补的；（5）IT的应用会改变组织间的相互依赖性，组织应调整协调机制，而协调机制的变化会改变IOR；（6）协调成本的大小对协调有效性有着很大影响；（7）组织际关系的维护影响组织网络的生命周期和成熟度；（8）影响组织际关系建立和维护的成本分担和利益共享方案的因素不仅仅跟协调成本有关，而且还与网络规模有关；（9）在对称网络拓扑结构与非对称网络拓扑结构下，协调成本对超额回报分配的影响是不同的；（10）核心企业倾向于选择非对称的网络结构。

Here is to discuss how to bring VAVE and Benchmarking as well as price breaking-down analysis into practice, which can find the opportunity to reduce product cost.

本研究就是探讨如何综合运用价值工程法、"头脑风暴"法(BrainStorming，BS)、作业成本计算法(Activity Based Costing，ABC)、竞争对手成本分析法和标杆制度和产品分解分析法，以及成本动因分析法等一些价值工程和产品对比、分解价格分析这些手段来对汽车零部件的成本进行分析对比，开展实际零件成本比较工作，发现降低产品的成本的机会。

Authorities shall consider all available evidence on the proper allocation of costs, including that which is made available by the exporter or producer in the course of the investigation provided that such allocations have been historically utilized by the exporter or producer, in particular in relation to establishing appropriate amortization and depreciation periods and allowances for capital expenditures and other development costs. Unless already reflected in the cost allocations under this sub paragraph, costs shall be adjusted appropriately for those non recurring items of cost which benefit future and/or current production, or for circumstances in which costs during the period of investigation are affected by start up operations.

当局应考虑全部现有的成本适当分配的证据，包括出口商或生产商在调查过程中作出的分配证据，其前提是该分配在历史上一直被出口商或生产商所使用，特别应对有关确立适当的分期付款和折旧期限、按资费用以及其它开发成本的补助费加以考虑，除非根据本款项规定已在成本分配中得到反映，否则成本应对那些有利于将来或当前生产的非经常性项目成本作出适当的调整，或者对在调查期间成本费用因刚开始生产而受到影响的情况作出适当的调整。

The idea of zero cost cycle is devised to solve the critical problem of minimum cost flow. Additional related results obtained include: the theory of bottleneck analysis based on minimum cost augmentation chain and zero cost cycle; the proof of the existence condition and the coherence condition of bottlenecks based on network output; methods to solve various kinds of process bottlenecks; the development of the algorithms of optimization and bottleneck analysis of MCPN (i. e, MCPN-CBA1 and MCPN-CBA2); a series of scheduling strategies and algorithms based on cost analysis, profit evaluation and bottlenecks of process flow line.

四。提出了基于工艺流程成本分析、利润评价的两类生产网络模式：最小成本生产网络和最大利润生产网络；首次提出零成本圈的概念，从而提出并研究了最小费用流的临界问题；创建了基于最小成本增广链、零成本圈的瓶颈分析理论，证明了过程瓶颈的存在性条件以及基于网络加工量的瓶颈一致性条件；给出了求解各类瓶颈的关键技术，研究开发了MCPN的瓶颈分析算法MCPN-CBA1、MCPN-CBA2；提出了一系列基于工艺流程成本分析、利润评价及过程瓶颈的调度策略和调度算法。

Acceptance Criteria Activity Duration Estimation; Activity Definition; Activity Sequencing; Addenda Approved budget Arbitration Award of Contract ; Award Criteria Audits Balanced Matrix; Baseline Bill of Quantities Brainstorming Characteristic Checklists civil engineering civil building Claims Clarify Closing Communication Management Communications Planning Communications Skills Communication channels or paths Completion Computer-based Concrete structure Conditions of Contract Conflict Management Contract Management Contract administration Change Control Contract Closure Contract file Contract agreement; Contractual obligations Contractor Contractor's Representative Construction Management Planning Contract Price Control Chart Cost Estimating; Cost of Quality Cost Control Cost Budgeting Cost Management Co-operation Failure costs Critical Path Feedback Fixed-price Fossils Force Majeure Daywork Functional Organization Decision; Fundamental Tenets Decision Tree Defects Liability Definitions Delphi technique General Rules Deliverables General Provisions Deviation; Generation Direct Costs Discounted cash flow; Dissemination Highway engineering; Discharge Human Resource Management; Disputes Human Resource Planning Drawings Hydraulic engineering; Hydroelectric engineering; Employer's Taking Over Identity Certificate Evaluation of Tenders Initiating Process Group; Executing Process Group Instructions to Tenderers Industrial building Investment payback analysis; Ineffective Individual and team performance Information Distribution Negotiation Indirect Costs Nominated Subcontractors Incentive bonus Information Technology Interpretation; Insurance Observation Inspections Off-site Online On-the-job training Opening of Tender

验收标准活动时间的估计；活动的定义；活动序列分析；增编核定预算仲裁授予合同；授标标准审计平衡矩阵；基线工程量清单集思广益特性清单土木工程民用建筑索赔澄清闭幕通信管理通信规划沟通技巧沟通渠道或路径完成以计算机为基础的混凝土结构合同条件冲突管理合同管理合同管理变更控制合同结束合同文件合同协议；合同义务承包承包商的代表规划建设管理合同价格控制图成本估算；质量成本成本控制成本预算成本管理合作失败成本关键路径反馈固定价格化石不可抗力计日工职能组织决定；基本原理决策树缺陷责任定义德尔福技术的一般规则交付的一般规定偏差；代直接费用贴现现金流量；传播公路工程；放电的人力资源管理；争端的人力资源规划图纸水利工程；水电工程；雇主接管身份证书评标启动过程组；执行过程组指示的投标工业建设投资回报分析；无效个人和团队的业绩信息分配谈判指定分包商的间接费用激励奖金信息技术解释；保险观察视察场外在线在职培训开幕投标

Author analyses the cost, benefit and efficiency in detail, and comes to three conclusions: first, the aim is to get the minimal cost from the sum of direct cost and erroneous cost in economy; second, the highest point exists when marginal cost crosses marginal revenue; third, the design of the minimal cost in criminal summary procedure system must insist three principles: punctual, brief and justice.

在这一部分中，笔者通过对刑事简易程序进行成本分析、收益分析以及效率分析得出了三个重要的结论：一是从经济学的角度看，刑事简易程序的目的就是要使直接成本和错误成本之和最小化；二是刑事简易程序成本投入的最佳水平是其边际成本与边际收益相交的均衡点；三是为了实现成本的最小化，在设计刑事简易程序制度时应当坚持三个原则——及时原则、精简原则和最低公正原则。

In light of this situation, we have to break the traditional concept of the cost, shifting the cost control theory and methods to a wider concept of the cost.Aiming at acquisition of costs and competitive advantages,the essay have a progressive study on the cost control model of modern enterprise.

针对这一情况，我们以突破传统的成本观念为先导，将成本控制理论与方法建立的基础由产品成本转移到涵义更为广泛的成本概念之上，从企业战略出发，以企业取得成本优势和竞争优势为目的，逐步展开对现代企业成本控制模式的研究。

There is a positive relationship between the degree of knowledge tacitness and transfer cost; there is a negative relationship between the degree of knowledge overlap and transfer cost; there is a positive relationship between the degree of physics distance and transfer cost, but the relationship is not that significant; there is a positive relationship between the hierachical distance and transfer cost; there is a negative relationship between the trust and transfer cost.

结论如下：首先，从知识情境来说，知识隐含性与知识转移成本成正相关关系；其次，在相关情境重，部门差距与知识转移成本的正相关关系这一假设未能通过验证，知识重叠性与知识转移成本成负相关关系；知识转移双方物理距离与知识转移成本成正相关关系，但显著性处于临界状态，不能完全支持假设；职位距离与知识转移成本成正相关关系；在接收者情境中，基于能力的信任和基于善心的信任与知识转移成本成负相关关系。

Chapter ThreeIt systematizes the theories of Strategic Cost Management,introduces the concepts, characteristics,analysis methods(such as strategic value chain analyses,strategic location analyses and strategic cost driver analyses) and cost management methods (such as Target Costing and Activity-based Cost Management) related to Strategic Cost Management.

第三章对战略成本管理理论进行梳理，介绍了战略成本管理的概念，分析了战略成本管理的特点，介绍了战略价值链分析、战略定位分析和战略成本动因分析等分析方法，并对与战略成本管理有关的成本管理方法进行了介绍，主要介绍了成本企划和作业成本法，并分析了其优点和缺点。

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。