成本

It includes: cost behaviors and calculation, effects of absorption costing and marginal costing on decision-making, sensitivity analysis on investment strategy; the content andexecution of overall budget, the analysis and disposal of cost diversity between actual and standard costs, the principle of cost control, inventories management, pricing policy and learning curve will also be considered.

包括：成本习性与成本计算；吸收成本法与边际成本法对企业决策的影响；决策分析方法；敏感性分析在投资策略上的应用；全面预算的内容和编制方法；标准成本的制定；成本差异分析与处理；成本控制的原则；存货管理、定价决策、学习曲线及其应用等。

Then, I define the concept and composition of financing cost and capital cost, 1 suggest that financing cost is the contract cost of financing, which consists of capital cost and financing fees.

继而，通过对筹资契约签定过程中各种冲突、投资者承受风险的分析，界定了筹资成本和资本成本的概念和构成，认为筹资成本就是筹资契约成本，由资本成本和筹资费用两部分组成。

Under the condition of the following factors concerning the optimization models:the investment cost, operating cost, unfair cost, payment evade cost, drivers' extra cost and environmental pollution cost, this paper raises the optimized models of multi-modes payment of toll collection system and its algorithm is proposed by SAGA hybrid optimization strategy, which can simultaneously optimize the following results: the optimum locations of toll stations, numbers of toll stations, the numbers of different tolling modes' tollgates of every toll station, ETC users' discount rate, and can estimate the installation rate of TAG of every toll station, the actual traffic flow capacity of different tollgate, can obtain the best toll collection system under the different simulated decision conditions.

本文充分考虑了驾驶员缴费技术选择与缴费车道选择的特性，提出了驾驶员缴费方式随机选择模型；在考虑了收费系统的投资成本、营运成本、不公平成本、漏收成本、驾驶员的额外成本和环境污染成本等因素的基础上，提出了多收费方式收费系统的优化模型，提出采用模拟退火遗传算法进行收费系统寻优的算法，可同时优化出一个收费系统的收费站位置与数量、不同收费站不同收费方式的收费车道数和ETC用户的折扣率等参数，可估算不同收费站TAG的安装率、不同收费车道实际使用量，可模拟不同决策情境下的最佳系统资源配置方案。

But under such market economy condition, the concept the tradition cost is controlled already can not adapt to modern cost idea, responds to the outside environment keeping a foothold in the overall strategic objective and enterprise , seeks cost in the contrast from cost and beneficial result minization not only the content that modern business cost controls being to cost down isolatedly.

在这样的市场经济条件下，传统的成本控制观念已不能适应现代成本理念，现代企业成本控制的内容不仅仅是孤立地降低成本，而应立足于整体战略目标及企业外部环境，从成本与效益的对比中寻找成本最小化。

Innovation achievements of this dissertation are mainly in the content and the method, namely: presents the content of EAP thoroughly and systematically; reviews the cost, utility and empirical studies of EAP; investigates the cost and utility of EAP theoretically, conducts the typical survey of the EAP implementation of a domestic enterprise; establishes multivariate linear regression equation of EAP utility; sets up an allocation model of EAP cost through Analytic Hierarchy ProcessThis dissertation\'s conclusion is that EAP cost is related to the time and frequency of EAP used by employee under the fixed cost, the tendency of using EAP is related to demographic characteristics and other factors, the utility of EAP is related to the personal preference of using EAP at least, the utility of EAP is leastwise related to 7 factors, the relationship with the supervisor is the most important factor in the workplace, personal health is the largest part of EAP cost.

本文的创新成果主要是内容上的创新和方法上的创新：对EAP的内容进行了全面、系统的梳理；对EAP的成本、效用和实证研究进行了综述；对EAP的成本、效用进行了理论上的探讨；对国内企业实施EAP的情况进行了典型调查；建立了EAP效用的多元线性回归方程；用层次分析法建立了EAP的成本分摊模型。本文得出的结论是：在固定成本不变的情况下，EAP的成本与员工使用EAP的时间及次数有关系；EAP的使用倾向与人口统计学特征和其它因素有关；EAP的效用至少与个人对EAP的使用偏好有关；EAP的效用至少与7个因素相关；与上级的关系是工作场所中最重要的因素；个人的身体健康是EAP成本中花费最大的部分。

And put forward to construction cost will be calculated based on bill valuation, average society cost and the component cost .The second is the text make use of fuzzing mathematics and exponential smoothing technology,set up the mathematical model of engineering cost.

本文首先从工程成本基本概念入手，分析了工程成本的构成，为准确预测工程成本提供了基础，明确提出应以社会平均成本和企业个别成本进行投标阶段的成本估算。

Meanwhile, this paper propounds several countermeasures to strengthen human resources cost control for enterprise. The final purpose of this research is to seek for effective ways to realize the goal of increasing profit and income.

本文通过对人力资源成本指标的分析，建立了人力资源成本控制模型，阐明了人力资源成本的控制思路及步骤，即从人力资源成本的增长状态进行弹性控制，从人力资源成本的水平状态进行比率控制，同时设定了企业达到人力资源成本双向控制的标准，并提出了相应的对策。

In order to actualize cost lead stratagem, based on definitude work idea of cost management, each management department of Laigang bar plant subdivides management unit, quantizes assessment index, grasps a good management innovation in the meantime and looks for the key of declining cost.

莱钢棒材厂实施成本领先战略，各管理部门在明确了成本管理工作思路的基础上，细分管理单元，量化考核指标，同时抓好管理创新，找准降低成本的关键，开创了全员、全过程、全方位降成本的局面，主要技术经济指标进入全国前三名，今后将统筹兼顾，做好系统降成本工作，打造低成本竞争优势。

Under the condition of the following- factors concerning the optimization models:the investment cost, operating cost, unfair cost, payment evade cost, drivers" extra cost and environmental pollution cost.this paper raises the optimized models of multi-modes payment of teH collection system and its algorithm is proposed by SAGA -hybrid optimization strategy, which can simultaneously optimize the following results: the optimum locations of toll stations, numbers of toll stations, the numbers of different tolling, modes" tailgates of every toll station, ETC users discount rate.and can estimate the installation rate of TAG of every toll station.the actual traffic flow capadty of different toiigate, can obtain the best toll collection system under the different simulated decision conditions.

本文充分考虑了驾驶员缴费技术选择与缴费车道选择的特性，提出了驾驶员缴费方式随机选择模型；在考虑了收费系统的投资成本、营运成本、不公平成本、漏收成本、驾驶员的额外成本和环境污染成本等因素的基础上，提出了多收费方式收费系统的优化模型，提出采用模拟退火遗传算法进行收费系统寻优的算法，可同时优化出一个收费系统的收费站位置与数量、不同收费站不同收费方式的收费车道数和ETC用户的折扣率等参数，可估算不同收费站TAG的安装率、不同收费车道实际使用量，可模拟不同决策情境下的最佳系统资源配置方案。

During this practice, compensation can be put under control though such ways as inter-control system, lower employee resignation rate, compensation cost analysis and budget, variable compensation system, sound compensation cost structure and better corporate culture based on the initiative strategic cost control after combining ways of the domestic and the overseas cost control.

在探析薪酬成本控制的实践中，借鉴国内外企业常用的成本控制途径，思考并提出我国企业应该通过实行主动式战略成本管理，建立企业的内部控制体系，控制企业人才流动率，进行薪酬成本的分析和预算，建立可变薪酬体系和合理的薪酬成本结构，以及加强企业文化建设等途径来实现企业薪酬成本的有效控制，并指出了实现这些途径的一些具体方法。

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。