成本

Direct costing : The process of assigning costs as they are incurred to products and services.

直接成本计算：根据在生产和服务中发生的成本费用确定成本的过程。

After that, the process and method of life-cycle design are studied according to the process of green product life-cycle and the priority strategies of life-cycle design are concluded as a whole. In chapter 4, argues that Clean Production Technology conciliates social economy development and environment protection on the basis of relationship analysis among society economy, environment and clean production technology from the perspective of modern Eco-economics. It is proposed that resources cost should be equal to marginal opportunity cost from the point of sustainable development.

第四章从现代环境经济学和可持续发展观点出发，深入地分析了社会经济、环境和清洁化生产技术之间的关系，并从可持续发展角度出发阐释了以边际机会成本作为资源成本的原由及构成；在此基础上，采用数学方法分析了企业清洁化生产的过程，推导了企业清洁化生产资源边际机会成本最小化的约束条件，并研究了企业清洁化生产的技术、经济、环境数学模型。

This paper educes the studying on the cost theory of project management and introduces the content, main task of the cost theory.

重点对成本管理理论中的成本控制理论进行了分析，在了解了控制论和成本控制理论的发展状况。

The synthetic study that makes theory into practice is little. And the dissertation of the strategy that base on the core capability is little too. By studying the characteristic of dynamic situation and core capability, the text formulizes the relationship between core capability and the strategy of the enterprises. By means of SWOT, the text takes the important position of time and core capability into account and tries to analyze core capability-based strategy. The text emphasizes the balance between the foundation of core capability and the exertion of core capability in order to acquire the dominance of competitive advantage. By means of PDCA, on the base of the dynamic characteristic of core capability and the strategy, the text integrates the core capability and the strategy together. On the base of the core capability, the text analyzes the strategy of low cost, difference, merger and diversification, and gets the goal and measurement of these kinds of strategy. Through the study of these issues, the text integrates the core capability and strategy, and.

文章从核心能力的特征入手，分析企业所面临的动态环境以及由此而产生的核心能力的动态性的特点，并阐述了核心能力动态性与企业战略之间的关系；本文运用SWOT方法，首次通过对时间因素与核心能、力的重要地位的融合，在基于核心能力的企业战略的分析方法方面进行了尝试性的论述；本文强调对企业的核心能力的构建与其运用进行合理的平衡，以保证企业资源的合理分配及更好的获得企业竞争优势：运用PDCA分析方法，在综合了核心能力与基于核心能力的战略的基础上，将两者综合起来进行动态的分析，力图实现核心能力与战略的更好的结合；另外，本文对传统的低成本与差异化战略进行基于核心能力基础上的分析，大胆提出了通过对核心能力及其要素分解的判断，进行低成本、差异化战略进行选取的方法，并将此方法与传统的低成本、差异化战略的决策模式进行优势比较；也通过与核心能力的结合，对企业购并和多元化战略进行新的角度的分析，得出了基于核心能力的企业购并与多元化战略的分析、制定方法以及实施的注意事项。

With a systematic and detailed study of several periods of staff turnover cost, the paper presents the composing items of staff turnover cost: namely, the net cost of resignation, the training cost to be imposed, the immaterialized contribution and the saved salary.

在对员工流失成本计量的若干相关时间段(如培训期、期望贡献期等)进行系统的梳理和定义的基础上，分析了员工流失成本的构成项目：直接离职费用净额、待摊销的培训成本、员工离职未实现的贡献和员工离职给企业节省支付的报酬

The main characteristic of modern cost management is cost and management unifies and cost intervenes in production.

现代成本管理的主要特点是成本与管理相结合，以成本干预生产。

To this thesis, the current situation of logistics cost control and logistics system of manufacturing enterprises are analyzed. Based on this analysis, the method of objective logistics cost control based on ABC system is lucubrated in and some relevant measures are summed up.

据此，本文在剖析制造企业物流成本控制的现状及其存在问题的基础之上，通过对制造企业物流系统的分析，深入研究了基于作业的物流成本目标控制的方法，并总结了制造企业实施基于作业的物流成本目标控制方法应采取的相应措施。

The environmental cost, which results from main pollutants emitted from electrolysis aluminum industry is monetized in this paper.

以货币量化为手段计算了电解铝工业生命周期内的主要污染排放造成的环境成本，并综合电解铝工业的生产成本、整个生命周期内能源耗费、环境成本衡量了电解铝厂的经济发展状况。

In 1922, State Farm was formed by George Mecherle, a farmer from Merna, Illinois, who aimed to take advantage of the pricing umbrella maintained by the high-cost giants of the industry. State Farm employed a "captive" agency force, a system keeping its acquisition costs lower than those incurred by the bureau insurers (whose "independent" agents successfully played off one company against another). With its low-cost structure, State Farm eventually captured about 25% of the personal lines business, far outdistancing its once-mighty competitors. Allstate, formed in 1931, put a similar distribution system into place and soon became the runner-up in personal lines to State Farm. Capitalism had worked its magic, and these low-cost operations looked unstoppable.

1922年州农保险由伊利诺州Merna的农夫George Mecherle所创立，目标锁定在打破业界掮客所树立的高价保护伞，州农雇用专属中介人员，这套系统让州农取得保单的成本远低于一般保险同业，其独立业务代表接二连三成功地搞倒其它业者，拜其低成本结构所赐，州农最终拮取25%的个人业务大饼，含车险及住宅险在内，远远超越昔日强大的竞争对手，而创立于1931年的Allstate也仿效设立类似的行销通路，并一举跃居第二，仅次于州农，资本主义再度发挥神奇的效用，而这种低成本的营运确已势不可挡。

In 1922, State Farm was formed by George Mecherle, a farmer from Merna, Illinois, who aimed to take advantage of the pricing umbrella maintained by the high-cost giants of the industry. State Farm employed a "captive" agency force, a system keeping its acquisition costs lower than those incurred by the bureau insurers (whose "independent" agents successfully played off one company against another). With its low-cost structure, State Farm eventually captured about 25% of the personal lines business, far outdistancing its once-mighty competitors. Allstate, formed in 1931, put a similar distribution system into place and soon became the runner-up in personal lines to State Farm. Capitalism had worked its magic, and these low-cost operations looked unstoppable.

1922年州农保险由伊利诺州Merna的农夫George Mecherle所创立，目标锁定在打破业界掮客所树立的高价保护伞，州农雇用专属仲介人员，这套系统让州农取得保单的成本远低于一般保险同业，其独立业务代表接二连三成功地搞倒其它业者，拜其低成本结构所赐，州农最终拮取25%的个人业务大饼，含车险及住宅险在内，远远超越昔日强大的竞争对手，而创立于1931年的Allstate也仿效设立类似的行销通路，并一举跃居第二，仅次于州农，资本主义再度发挥神奇的效用，而这种低成本的营运确已势不可挡。

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。