成本

In this paper,a new quality cost model is designed on the basis of the analysis of the traditional quality cost model and in the light of the learning curve effect,with a view to proving the irrationality of the statement of "the best quality level" in the traditional theory.

传统质量成本理论有其局限性，不能完全解释现今质量成本发展的趋势和追求的目标。本文通过分析传统质量成本模型，结合学习曲线效应，建立一个新的质量成本模型，以此来解释传统理论最佳质量水平的不合理性。并通过该模型进一步解释生产过程质量水平不断提高，质量成本下降的现象

The results of survey show that although the importance of cost management is highly recognized by china's enterprises, in practice, the cost management techniques they adopt are primarily traditional ones, and the institutions and systems of cost management are not set pervasively as expected. Furthermore, most of the sample firms are not satisfied with their current cost management systems.

笔者通过问卷调查发现，尽管成本管理的重要性得到企业界的高度认同，但在实践中，我国企业所采取的成本管理方法主要为传统的方法，成本管理机构的设置以及成本管理制度的制定尚未得到普遍贯彻，大部分企业对现行的成本管理系统不满意。

The difficult points of cost plan and control for large-scale intermittent manufacture include laying stress on controls of product project cost, preconstruction on cost standard reference system, reasonable share for total cost, structure of target cost as well as symmetrization of cost information, etc.

大型离散制造企业成本计划与控制的难点有：产品项目成本控制的特殊需求、成本标准参照体系的预构建、总额费用的合理分摊、目标成本的体系结构、成本信息的对称问题等。

Lean Manufacture, TOC and theory of low cost control was applied to study.

在研究过程中，通过分析确定了不具竞争力的劳动力成本，较高的资本折旧成本，过高的材料成本及落后的成本控制方法是导致其成本偏高的原因。

There are some main conclusions of the article. 1.Enterprise inclines to decision-making according to its profit, so constituting and anglicizing green institutions from the view of enterprise will advantage their microcosmic base, then can improve their adaptive abilities and green effects. 2.Government has powers and some potential advantages, but it inheres of some defects, so it should not become the principle parter but the urger, waiter and superintendent of the green transition process. 3.According to social cost and the situation of the social environment, we should adopt a gradual transition stratagem on the whole in the process. 4.We can classify the enterprise green transition into three kinds by the dominant factor in the push-drag-model, push-dominant mode, drag-dominant mode and friction-tight state. Different green policies should giveto different transition mode in odor to getting a good green effect. 5.The costs of enterprise have three levels by the point of view of sustainable development, apparent cost in generation, dormant cost in generation and intergenerational cost. The priority of green system should adjust to the level to which the benefits of the enterprise amount.

本文得出的主要结论有：1、企业具有相机决策的倾向，从企业的角度分析和制定绿色制度可以使政策具有较强的微观基础，进而可以提高它的适应性和绿色效果。2、政府具有暴力潜能，也具有固有的不足，在绿色制度变迁的过程中应该且只能是倡导者、服务者、监督与维护者，而不是主体参与者。3、综合考虑社会成本与社会环境，渐进式的总体推进模式是我国目前较为现实的选择。4、本文建立了企业绿色变迁推拉模型，并根据促使企业绿色转变的主导因素的不同，将企业绿色变迁的模式分为拉力主导型、推力主导型与摩擦状态三种类型，不同的类型应采取不同的绿色政策才能收到良好的绿色效果。5、从可持续发展的角度可以将企业的生产成本分为代内隐性成本、代内显性成本和代际成本三个层次，对于收益处于不同层次的企业，绿色制度的侧重点应有所不同。6、根据企业与政府在绿色制度变迁过程中所起的作用的不同可以将绿色制度变迁分为强制供给型、政府导向型、需求诱导型三种模式。

Under this background, this paPer focus on cost-control and the focus is following f Pari l fto expatiate the base of c...

本文在此背景下，以成本控制为研究对象分三个部分展开论述：第1部分：主要阐述成本控制的基础理论，包括：成本控制的概念、成本控制的基本理论、成本控制的程序、方法、原则。

We claim all sidedness and entirety and procedure of cost control, and the text put forward that cost prediction and cost planning and cost control in the cost process control should take turns as well as a rolling closed loop movement.

要求成本控制的全面性、整体性和过程性，提出了成本预测、成本计划和成本实施控制在成本过程控制中既是依次进行时，又是周而复始的闭环运动。

Not only the item cost control and is Finance department's work, if wants to control the good cost to obtain from the related service: Material management, machinery management, labor management, subpackage management and so on; Must pay great attention as far as possible fine, not only through departments and so on finance, material, machinery, service, subpackage understood the project overall cost condition, needs to understand the project detail cost condition.

请高手帮忙翻译下谢谢！！急用！！关于工程项目成本管理的思考摘要项目成本控制并不仅是财务部门的工作，要想控制好成本就要从相关业务入手：材料管理、机械管理、劳务管理、分包管理等；还要注重尽量精细，不仅通过财务、材料、机械、劳务、分包等部门了解到工程整体成本状况，更要了解到工程细部成本状况。

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.

1922年州农保险由伊利诺州 Merna 的农夫 George Mecherle 所创立，年州农保险由伊利诺州所创立，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，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，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，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，立于年的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，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。

After sum-up strategic cost management and performance theory, systemic expatiate the relationship of value chain and strategic cost management along with performance evalution, conformity inside value chain,opponent value chain and domain value chain, draw the outline of whole value matrix,which point out the value chain is the base of strategic cost management, and put forward strategic cost management performance evaluation step is identify value activity,make certain value chain, pick-up the evaluation index on the value chain, exercise synthesis evaluation method to appraisement.

本文首先对国内外战略成本管理和绩效评价理论进行理论综述，在总结战略成本管理和绩效评价代表理论的基础上，系统的阐述价值链与战略成本管理及其绩效评价的关系，整合内部价值链、竞争对手价值链和产业价值链，勾勒出整合的价值链系统图，并在此基础上指出价值链是战略成本管理绩效评价的基础，并进一步提出价值链的界定、根据价值链提取评价指标、采用综合评价方法进行评价的战略成本管理绩效评价的步骤。

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。