成本

Quality cost calculating system is an important part of enterprise's quality cost management in Advanced Manufacturing Environment,pointed out that quality cost must be re-identification under the concept of"reasonable quality",the name of quality cost account、the calculating range of quality cost account and their corresponding relationship must be clearly defined.

提出了在先进制造环境中，质量成本核算体系是企业开展质量成本管理的重要内容，指出必须在"合理质量"观念下重新界定质量成本，对质量成本核算科目的名称、核算范围以及对应关系进行明确的规范，设计符合先进制造环境要求的质量成本核算体系

Firstly, it studies the relationships among cost, price, sales quantity and profit, and gives a optimal allocation model of indirect fixed cost and its calculating method for the firms using cost-plus pricing,. Secondly, it studies systematization of cost flow control technology and embedded it into MRP-Ⅱ. Then the model of integrating cost flow control and material flow control is presented.

本文一方面研究了成本—价格—销售量—利润之间的关系，为采用成本加成定价法的企业提出了一种间接固定成本在不同产品上的优化分摊模型，并给出了计算方法；另一方面将成本流控制技术系统化，并将其有机地嵌入MRP-Ⅱ系统中，提出了将成本流控制与物流控制有机集成的管理模式。

The paper analyzes the status and reasons of the high administrative cost of the local government on the basis of the theory of the meaning, characteristic and factors of impact of the administrative cost. To counter the existing problems of the administrative cost of our local government, I give some countermove to reduce the administrative cost of our local government.

本文拟从我国地方政府行政成本的涵义、特点、影响因素等基本理论着手，剖析我国地方政府行政成本的现状以及行政成本过高的原因，针对地方政府行政成本存在的问题，提出了一些降低我国地方政府行政成本的看法和设想。

1 Unit prices are specified in the purchase order for every consignment and are understood to be FOB XIAMEN , including the cost of the item, the cost of export packing, the costs of packaging for each item full color imprint in accordance with requirements of Buyer, the costs of the labels with all information about the commodities and barcodes in Russian, lended and confirmed by Buyer in PDF format, marking in accordance with Buyer's requirements, the costs of instructions in Russian, lended and confirmed by Buyer in PDF format,(in case if the presence of theses instractions is forced by Russian legislation in accordance with the technical requests-out to these commodities), loading on board of ship, as wel as dock and port dues, cranage and custom duties, connected with the execution of the present Contract.

每个商品的单价都在销售合同上列明。这些价钱是FOB XIAMEN 价钱，包括了商品的成本，出口包装的成本，根据买方的要求含全色印刷的单个包装的成本，带俄文的产品描述和条形码的标贴的成本（由买方通过PDF格式提供和确认），带俄文指示的成本（根据这些产品的技术要求，如果俄罗斯现行的法律有相关的规定），装船的费用，货到码头所产生的费用，报关的费用，以及执行本合同所产生的其他费用。

They also point out that those trading costs include currency risks, tariffs, customs inspections and informational barriers: transport costs have tended to comprise only a third of trading costs, and of course fuel costs are only a proportion of transport costs themselves - probably just under half, even at current oil prices.

他们指出，贸易成本包含汇兑风险、关税、海关检查和信息壁垒；运输成本往往只占贸易成本的三分之一，当然，燃油成本又只占运输成本的一部分——即使按当前的油价计算，可能还不到一半。

Secondly, some problems are pointed out, such as distortion of cost information, costs out of control and disjointedness between cost management and production.

然后，论文通过对邮政企业成本管理现状的分析，指出成本信息失真、成本失控、成本与生产经营脱节是邮政企业成本管理中存在的主要问题。

Research route is: application of cost engineering theory in information field—definition of cost engineering—design of cost information engineering—operation and control of cost information engineering-evaluation of cost information engineering.

研究思路是：成本工程理论在信息管理领域中的应用——成本信息工程的定位——成本信息工程的设计——成本信息工程的实施与控制——成本信息工程的评价。

Suggest which of Gilly's costs might be direct and which might be indirect and discuss how such identification could benefit the negotiation process.

说明Gilly的成本中哪些成本为直接成本，哪些为间接成本，讨论将成本进行这样的分类对谈判过程有哪些好处。

The second section finds the problems of costing and cost management in the commercial bank through analyzing the status quo. The problems are that the commercial bank of China only pays attention to command of explicit expense, but overlooks implicit cost and opportunity cost. And the commercial bank of China has not the conception of value chain.

第二部分本论文通过分析目前我国商业银行成本核算和成本管理的现状，找出其成本核算和管理中存在的问题，即注重显性费用的控制，忽略隐性成本、机会成本的支出，缺少系统的价值链观念。

The constrained low-cost restricts the improvement of government performance, other cost and implicit cost increases idle cost, the development of government transformation and civil society organization is slow, and constitutional problems still exist. These factors are the primary reasons which lead to low performance of the government administrative cost control in underdeveloped areas.

低成本制约了政府绩效的提升，制度外成本和隐性成本增加了无效成本，政府转型和公民社会组织发展缓慢，制度性问题等依然存在等，是导致落后地区地方政府行政成本支出绩效低下的主要成因。

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。