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In the cost approach, the value of a property is derived by estimating the replacement or reproduction cost of property and then abstracting the amount of depreciation (i.e., deterioration and obsolescence) in the property from all causes.

成本途径中,资产的价值的确定是通过估算资产的复原重置成本或更新重置成本,进而扣除该资产由于各种原因所形成的折旧额。

Furthermore, reproduction cost of labor, investment on human capital and expenditure of bearing child are unified in the paper, so there is connection amongworth of labor, human capital and rate of bearing.

除此之外,我们将劳动力再生产成本、儿童人力资本投资与孩子抚养费用三者统一起来进行研究,在考察再生产劳动力的成本时,除了分析它对生育率的影响之外,还使其与劳动力的价格和人力资本的积累相联系,并以劳动力成本为核心,在劳动力价值、人力资本和生育率三者之间建立了一联系,以求得在思路上有所创新。

We study the change of the gross and structure of cost in detail, and find their developing trend. Furthermore, reproduction cost of labor, investment on human capital and expenditure of bearing child are unified in the paper, so there is connection amongworth of labor, human capital and rate of bearing. The kernel of them is reproduction cost of labor. These are the innovations of the paper.

除此之外,我们将劳动力再生产成本、儿童人力资本投资与孩子抚养费用三者统一起来进行研究,在考察再生产劳动力的成本时,除了分析它对生育率的影响之外,还使其与劳动力的价格和人力资本的积累相联系,并以劳动力成本为核心,在劳动力价值、人力资本和生育率三者之间建立了一联系,以求得在思路上有所创新。

We use the influence factors of board of directors structure as the index to measure the cost-benefit of the independent director supervision and find that the wealth effect interrelates with the supervision cost-benefit of independent director .

利用董事会结构的影响因素(监督成本,个人利益,企业的复杂度)作为衡量独立董事监督机制的成本收益的度量指标,发现相关法规的财富效应与独立董事的监督成本,收益相关。

The cost of each SmartTAG with Touch 'n Go card is assumed to be at RM75 and the deposit for the tag is RM20. The initial capital cost for providing SmartTAG would be high but if the distribution is done in stages, this would alleviate the strain on the company.The implementation of all lanes using SmartTAG would also reduce the company's staff cost and overhead (air conditioning at workplace, cashier machine) for ticket collection and receipt of money.

我们预计每个附有一触即通卡的精明通行器的成本是75令吉,而抵押金是20令吉,提供精明通行器的初始成本可能较高,但若分阶段进行反将减轻公司的压力与此同时,此措施也能减少公司的人资成本及开支如工作场所冷氣设备、收銀机等,然后把相关的工作人员转移其他部门,例如在休息站设立加额柜台,或处理行政工作。

Cost control ; cost management ; standard cost

成本控制;成本管理;标准成本

Methods Epidemiological study was conducted to a mumps outbreak in a primary school in Kunshan. A ReedFrost model was set up, then the cases of mumps were predicted and costeffectiveness and costbenefit were calculated.

方法对昆山市1所小学腮腺炎爆发疫情进行流行病学调查,按卫生经济学研究方法收集腮腺炎爆发的成本资料,建立ReedFrost模型,并预测其他班级经应急性预防接种的理论腮腺炎发病人数,推算应急性预防接种的成本-效果与成本-效益。

In chapter two, the cooperation and noncooperation supply chain models are analyzed; meanwhile, the buyers'different and independent orders'influence are taken into account for inventory. In theory, it shows that cooperation strategy effectively reduces the whole supply chain's cost and inventory level.

第二章分析了供应链中合作和不合作两种模型,并考虑了分销商订购的差异性和相对独立性对库存的影响,从理论上得出了合作策略将有效降低供应链运作成本和库存水平,核心生产企业成本降低,但是分销商成本增加。

Based on the amendment to the classical theory of labor value, this article primarily studies the cost recovery principle in the determination of knowledge value and price, clarifies the critical price level and critical transaction volume of knowledge in the fractal reproduction of knowledge, and finally points out the applicability of labor cost st...

本文从修正古典劳动价值论出发,主要探讨了知识价值和价格决定中的成本补偿原理,阐明了在知识分形再生产条件下围绕成本结构变化的知识临界价格水平与临界交易量,并对劳动成本观点的适用性进行了初步分析。

To compile environmental cost, I suggest that FCA, LCA and EQC model can be used.

分析了如何将管理会计中的寿命周期成本计算和质量成本计算方法应用于环境成本的分析中,使其为有关决策服务。

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