成本

Depending on the research of ABC and AAM , the authors aim is offering a reference for the application of our manufacture enterprises .

本文旨在通过对作业成本核算法、基于作业基础的成本分析和基于作业基础的决策研究，为我国制造企业应用作业成本法提供借鉴之处。

So, at different carbon prices, different sorts of methods of abatement become worthwhile.

因此，对于不同的排碳价格，我们要考虑不同的减排措施，以使减排的成本低于排放的成本。

And according to the theory of REAL model,we device the data model for ABM of logistics enterprises.

同时针对作业成本应用中的数据处理繁琐的问题，提出以REAL模型的理论为思路，建立物流企业作业成本管理的数据模型的构想。

From this study, the following conclusion can be drawn: The ABM is an advisable method for modern logistics enterprises.

借此进一步说明建立以作业成本管理为核心的成本管理体系在物流企业的重要意义。

We hope that the data model could act as references for devising ABM of logistics enterprises software.

最后结合一个实际案例，详尽地介绍了应用作业成本管理的思想，在物流企业建立成本管理体系的实施过程。

The four-cylinder costs more to manufacture and the cost would be absorbed by the consumers.

该四缸制造成本更高的成本将由消费者。

China should make use of resouce distribution function of public finance, study the foundation of compensation policy of coal resource exploitation, to resolve the problems of enterprises' cost socialization and internal cost externalization in resource exploitation, perfect the market distribution mechanism of coal resource, urge enterprises to apply measures of saving energy and decreasing consumption, lead and encourage the whole society to abstemiously use coal resource, realize the reasonabe expoilatation and using of Chinese coal resource.

应利用公共财政资源配置职能，研究建立煤炭资源开发的补偿政策和措施，解决资源开发中长期存在的企业成本社会化、内部成本外部化问题，完善煤炭资源市场配置机制，促使企业采取措施节能降耗，引导和鼓励全社会节约使用煤炭资源，促使我国煤炭资源合理开发利用。

Abstract－Online group negotiation mode based on credit brings in credit mechanism, provides an safe and convenient trading platform to both vendor and purchaser, and it is an tri-win mode: Consumers can get goods and better service at a favorable price. Network agency can run without stock, be free of the risk of sale and physical distribution, return and exchange of commodities are taken in charge by suppliers, as a result, network agencies reduce the operation risk and cost, and make agency expense. Suppliers can sell a great deal of commodities, reduce operation cost and inventory risk, and get enough profit and many information of consumers with this mode in such a competitive meager profit times.

文中提出的基于信用的网上集体议价模式引入了信用机制，为买卖双方提供了安全便捷的交易平台，是一个三赢的模式：消费者能以优惠的价格购得商品和更好的服务；网络中介没有库存积压，无需承担销售风险，物流，退货、换货均由厂家负责，降低了自己的经营风险和成本，赚取了中介费用；厂商能在竞争激烈的微利时代，利用此通路出售大量商品，减少作业成本和库存风险，获得足够的利润，此外还可以获得大量的消费者信息。

This study used EVM, five processes of project construction management, adduced and established cost controlling of project construction management. To make a assessment for benchmark of project's results and estimate the art of accomplishable efficiency.

本研究应用EVM、专案管理五大过程组之管理循环模式和引用工程专案成本管理之管理语言，建构营建工程专案成本管控架构模式，并探讨营建工程专案绩效评量基准模式与EVM的完工预测技术效能。

Among manufacturing enterprises , purchase cost account for 50%-70% of enterprise's total cost.

在制造业企业中，采购成本占企业总运营成本的50%～70%。

And Pharaoh spoke to Joseph, saying, Your father and your brothers have come to you.

47：5 法老对约瑟说，你父亲和你弟兄们到你这里来了。

Additionally, the approximate flattening of surface strip using lines linking midpoints on perpendicular lines between geodesic curves and the unconditional extreme value method are discussed.

提出了用测地线方程、曲面上两点间短程线来计算膜结构曲面测地线的方法，同时，采用测地线间垂线的中点连线和用无约束极值法进行空间条状曲面近似展开的分析。