成本

This method is used to estimate cost of new parts according to existing cost data of similar parts by calculating fuzzy close-in degree of new parts with existing similar parts,and manufacturing cost estimation can be implemented at the initial stage.

提出了一种基于相似性的零件成本估算方法，该方法通过计算新零件与类似的已有零件的贴近度，依据类似的已有零件成本资料估算新零件的成本，实现了零件制造成本早期估算。

Methods of measuring the input components, their prices and output elements are given. We put forward some new methods in measuring components, including composite depreciation rate, equality working hours, and proxy of input resources. Using the mature methods of efficiency measurement and decomposition available, we make a detailed investigation into 4 listing companies of oil industry with a span of 12 periods. Basic conclusions we draw include: labor inputs affects oil field output mostly in China; China oil fields operates in a low technical efficiency level average of 0.61; Increasing difficulties with expanding output has the greatest influence on cost; Cost efficiency of China oil fields averages at 1.47; Total factor productivity of China oil fields averages at 10%, accounting for 79% of the total output growth rate of 12.6%; Frontier technology progress contributes the most to TFP of China oil fields with 17 percentage points.

本文沿用了已有文献中关于效率计量与分解的成熟方法，对我国三家油田上市公司与一家上市石油公司12个时期的技术效率与成本效率进行了详细的计量、分解与分析，得到的基本结论有：劳动力投入是影响我国油田上市公司产出的最重要的影响因素；油田的平均技术效率仅为0.61；产出项是影响成本的显著因素，这说明随着产出增加而出现的开采难度增加是导致开采成本增加的重要因素；油田的平均成本效率为1.47；全要素生产率的增长平均在10％左右，占到了产出平均增长率12.6％的79％，表明我国油田的生产率的提高主要是依靠全要素生产率的提高而实现的，只有21％左右的产出增长是依靠要素投入而实现的；前沿技术进步是油田全要素生产率增长的主要源泉，在2001～2004年期间，前沿技术进步对油田生产率的贡献高达17个百分点。

Cost Control is an important element of the Cost Management which is based on the cost analysis to take various measures and control methods to minimize cost and create greater value.

成本控制是成本管理工作中一项重要内容，它是在成本分析基础上采取各种措施和控制方法最大限度地减少成本并创造更大的价值。

It starts from the social cost of inflation and various aspects of it.

本文旨在寻找最优的政策工具来控制通货膨胀，因此首先从通货膨胀的社会福利成本谈起，介绍了菜单成本、靴底成本、税收扭曲成本等概念含义，明确高通货膨胀对社会各个方面的影响，要保持经济的稳定健康发展，就必须控制通货膨胀。

If the plant is operated as a cost center, manufacturing cost variance between actual cost and standard;planned cost, are used to help measure performance.

如果车间作为一个成本中心，在实际成本和计划成本之间的制造成本差异便是衡量车间及其经理绩效的依据。

By the look of content of the difference, the cost variance has had direct material cost variance, artificial cost variance and cost variance of the manufacturing expense directly.

从差异的内容看，成本差异有直接材料成本差异、直接人工成本差异和制造费用成本差异。

In order to deal with the exchange of different calculating models, the collaborative resource account and collaborative cost object account are established. 3. Based on the multistage ABC calculating model, the dissertation researches the cost-volume-profit analysis, capacity loss analysis and variance analysis methods and their applications. The dissertation founds a multi-product activity-based CVP analysis model with activity capacity constraints, and discusses the solution of the model and its application in production.

在作业成本要素建模的基础上，提出了多阶段作业成本核算模型的建模约束规则，研究了基于规则的作业成本核算模型完整性以及环形分配的检查算法，提出了分配层次概念和环形分配的分配方法，给出了计算当前分配层次的算法和针对模型总体的核算算法，通过设立协作资源账户和协作成本对象账户解决了模型之间的交流。

Study of managerial accounting concepts; costs classification; cost-volume-profit analysis; cost ration; standard costs and variance analysis; budgeting; costs analysis for decision making and operation evaluation.

本课程主要研究管理会计的概念，成本分类、费用及利润分析、费用定量、标准成本与方差分析、预算成本与成本统计。

There are various managerial accounting approaches: Standardized or Standard Cost Accounting Activity-based Costing Resource Consumption Accounting Throughput Accounting Marginal Costing / Cost-Volume-Profit Analysis Classical Cost Elements are: Raw Materials Labor Indirect Expenses / Overhead Cost accounting has long been used to help managers understand the costs of running a business.

有各种管理会计方法：标准化或标准成本会计基于活动的成本资源消耗会计吞吐量会计边际成本/成本本量利分析古典成本要素是：原材料劳动间接开支/架空成本核算一直用来帮助管理人员理解的费用，经营企业。

The paper analyzes the status and reasons of the high administrative cost of the county government on the basis theory of administrative cost. To counter the existing problems of the administrative cost of county government, I give some countermove to reduce the administrative cost of county government.

本文从行政成本的基本理论着手，剖析我国县级政府行政成本过高的原因，针对县级政府行政成本存在的问题，提出了一些降低我国县级政府行政成本的看法和设想。

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。