成本分配

The research results suggest that:(1)the factors influence the control of IOR including economic,social and technological factors;(2)the application of interorganizational systems should focus on both technological and non-technological factors;(3)the stronger dependency between organizations, the more effective of the IOS reducing the coordination costs;(4)usually the investment of firms in interorganizational relationship is reciprocal;(5)the appicaton of IT changes the dependency between organizations, which should modify the coordination mechanism, resulting in the change of IOR;(6)the coordination cost affects the effectiveness of coordination among firms;(7) maintaining the interorganizational relationship influences the firms'' network life cycle and matureness;(8)both coordination cost and network size of firms affect sharing mechanisn of the costs and benefits for creating and maintaining interoganizational relationship;(9) the influence of coordination costs to the allocation of super profits deriving from interorganizational relationship is depent on the network topology;(10) the core firm in a network prefer the symmetric network.

我们的研究成果表明：（1）影响管理与控制IOR治理结构的因素有经济因素、社会学因素以及技术因素；（2）在应用组织际信息系统时，要同时关注技术和非技术的影响因素；（3）当组织之间存在较强的依赖关系时，组织际信息系统的应用能够有效减少组织之间的协调成本；当组织之间的依赖关系较弱时，组织际信息系统的应用会加深组织之间被对方侵占的风险，无法显著地减少组织际协调成本；（4）在通常情况下，参与组织际关系的成员的投资是互补的；（5）IT的应用会改变组织间的相互依赖性，组织应调整协调机制，而协调机制的变化会改变IOR；（6）协调成本的大小对协调有效性有着很大影响；（7）组织际关系的维护影响组织网络的生命周期和成熟度；（8）影响组织际关系建立和维护的成本分担和利益共享方案的因素不仅仅跟协调成本有关，而且还与网络规模有关；（9）在对称网络拓扑结构与非对称网络拓扑结构下，协调成本对超额回报分配的影响是不同的；（10）核心企业倾向于选择非对称的网络结构。

This paper presents a notion of airplane-flight pairing assignment cost as the evaluating index, and analyzes three compositions of the costs: flight direct operation cost, flight spill cost and amercement cost, then, educes flight direct operation costaccording to the cost theory lodged by the Air Transportation Association wor.

本文提出飞机-航班节分配成本的概念作为其评估指标，分析该成本的三个组成：航班直接运行成本、航班溢出成本和罚成本，并根据航空运输协会工作组提出的成本理论得出航班直接运行成本，构造旅客溢出的概率模型，引入罚成本的相关系数。

They should be endowed with equal rights to participate, to negotiate and to bargain.

我国目前的工农城乡差距，源于过去工业化与城市化进程中成本分摊与收益分配机制的不合理，通过对该机制的调整、改革与完善，让农民平等地参与工业化与城市化，合理地分摊成本，分配收益，必然有助于缩小差距，构建和谐社会。

The major findings include:(1) By using fuel as the base indicator of relative efficiency, we found the following input factors' distribution inefficiency for domestic airlines: The distribution inefficiency of labor and capital input factors differs from airline to airline, and is becoming more severe with time; the distribution inefficiency of other factors does not differ very much among airlines but varies with time. It is inefficient from 1989 to 1995 but becomes more efficient during 1996 to 1997;(2) Airline companies have higher economies of density before 1996, but tend to show a constant return to density in 1997 when considering allocative distortions. The technical efficiency of input factors as a whole has declined after the open-air policy;(3) The costs of airlines are increasing significantly due to their distribution inefficiencies;(4) The instrument variable generated through a quasi price function does not have significant influence on cost; this may imply that airline companies in this time period did not exhibit the phenomena of high-quality high-price.

其主要结论如下：(1)藉由相对燃油分配效率探讨各投入要素之分配扭曲情形发现：劳动和因定投入要素之分配无效率因公司别而有所不同，且随时间而严重，唯民国86年稍有改善；其他要素之分配无效率则较不因公司别而有所不同，但亦随时间发生变化，初期为无效率，在民国85、86年则较具效率；(2)若考虑分配扭曲情形下，国内航空业在民国85年之前具有较高之密度经济，民国86年则趋向固定密度报酬；此整体投入要素之技术效率而官，在天空开放政策后其技术效率随时间变化而下降，但就燃油投入要素平均技术进步率而言，则其技术效率逐年增加且幅度明显；(3)航空公司因分配无效率所造成成本增加的情形相当明显；(4)准价格工具变数对成本之影响并不明显，此可能反映在此期间国内航空公司似乎并未趋向於高品质高价格之现象。

Acceptance Criteria Activity Duration Estimation; Activity Definition; Activity Sequencing; Addenda Approved budget Arbitration Award of Contract ; Award Criteria Audits Balanced Matrix; Baseline Bill of Quantities Brainstorming Characteristic Checklists civil engineering civil building Claims Clarify Closing Communication Management Communications Planning Communications Skills Communication channels or paths Completion Computer-based Concrete structure Conditions of Contract Conflict Management Contract Management Contract administration Change Control Contract Closure Contract file Contract agreement; Contractual obligations Contractor Contractor's Representative Construction Management Planning Contract Price Control Chart Cost Estimating; Cost of Quality Cost Control Cost Budgeting Cost Management Co-operation Failure costs Critical Path Feedback Fixed-price Fossils Force Majeure Daywork Functional Organization Decision; Fundamental Tenets Decision Tree Defects Liability Definitions Delphi technique General Rules Deliverables General Provisions Deviation; Generation Direct Costs Discounted cash flow; Dissemination Highway engineering; Discharge Human Resource Management; Disputes Human Resource Planning Drawings Hydraulic engineering; Hydroelectric engineering; Employer's Taking Over Identity Certificate Evaluation of Tenders Initiating Process Group; Executing Process Group Instructions to Tenderers Industrial building Investment payback analysis; Ineffective Individual and team performance Information Distribution Negotiation Indirect Costs Nominated Subcontractors Incentive bonus Information Technology Interpretation; Insurance Observation Inspections Off-site Online On-the-job training Opening of Tender

验收标准活动时间的估计；活动的定义；活动序列分析；增编核定预算仲裁授予合同；授标标准审计平衡矩阵；基线工程量清单集思广益特性清单土木工程民用建筑索赔澄清闭幕通信管理通信规划沟通技巧沟通渠道或路径完成以计算机为基础的混凝土结构合同条件冲突管理合同管理合同管理变更控制合同结束合同文件合同协议；合同义务承包承包商的代表规划建设管理合同价格控制图成本估算；质量成本成本控制成本预算成本管理合作失败成本关键路径反馈固定价格化石不可抗力计日工职能组织决定；基本原理决策树缺陷责任定义德尔福技术的一般规则交付的一般规定偏差；代直接费用贴现现金流量；传播公路工程；放电的人力资源管理；争端的人力资源规划图纸水利工程；水电工程；雇主接管身份证书评标启动过程组；执行过程组指示的投标工业建设投资回报分析；无效个人和团队的业绩信息分配谈判指定分包商的间接费用激励奖金信息技术解释；保险观察视察场外在线在职培训开幕投标

In west, there is not a generally accepted opinion, though there are much theoretical and empirical evidence, there are two theories: Dividend policy is relevant, vintner study dividend policy about dividend signaling by positive research, Jensen and Meckling created agency cost theory, they provide and analysis of the affects of agency conflicts among corporate; tockholders, corporate managers and creditor; they suggest that management stock ownership can reduce agency cost by aligning their interests, with shareholder' s interest.

在西方，人们对股利理论研究起步较早，但至今尚未取得一致的结果。主要形成了两大学术流派：股利无论和股利相关论。林特等人还运用实证分析方法对股利的停息传递效应进行了研究，得出了股利信号传递理论。詹森，迈克林还以委托――代理成本理论为研究框架，通过研究公司股东，管理和债权人三者的利益动机及分配关系，得出了股利分配代理成本理论。

This thesis dedicated to research the investment control of BT project, researched the risk in the program construction, the compose portion and the factors effecting the investment. The research includes the conception and the character of the BT project; the actualize process and the questions should be pay attention to; the conditions of BT contract and the sector of the compose poison of the contract price. In this part researched the conception of the BT purchase price and concluded that the relation between the purchase price and the investment. Then studied the risk factors that effect the investment according to the character of the project and then brought forward several advices of the contract item about how to share the risk. Studied compose sector and it's calculatingly methods of the construction cost which is the main part of the investment, then studied how to control the cost during the construct process and analyzed project variations as well as how control that. In the end, researched the capital cost of BT program, the main content include the concept of the capital cost, the calculatingly methods using the engineering economic method, the method writer suggest in the thesis according to the project practice, how to control the capital cost, mainly through setting up an account and inspecting it, and regulating the program financing rate in reason.

本论文的研究重点即BT项目的投资控制，围绕该问题，本论文的主要研究内容有，从BT模式和BT项目的基本分析开始，研究了BT模式的基本概念、BT项目的运作过程、基本特征；研究了BT项目的合同条件和合同价款，该部分分析了BT项目的合同结构、BT项目的承发包工作范围、BT项目的回购价款组成和确定；根据项目建设特征分析了影响BT项目投资的风险因素，并且提出了在对风险进行分配和分担类合同条款制定时建议；建设工程费用是构成BT投资的主体费用，本文对其各组成部分的基本构成、计算方式进行了分析，研究了实施过程中管理控制和工程变更及变更控制的问题；文章的最后对构成BT项目投资的资金成本进行了探讨，分析了资金成本的概念和形成，运用工程经济学的基本理论分析了资金成本各部分的基本计算方式，依据现有的工程实践情况提出了本文建议的计算方式，最后分析了如何对资金成本进行控制――主要通过设立资金账户对其进行监管以及对项目融资的利率进行合理规定。

"Wire Bonder" is the most costive equipment in the investment of IC packaging; and the packaging quality, cost and delivery are concerned most in the assembly processes. An inappropriate process scheduling may result in the wastes of resources and assembly bottleneck. Manager must allocate the resourcesappropriately to adapt the changeable products and production lines.

在半导体封装制程中，以焊线制程所投入的设备及成本最大；相对的，其制程的安排亦主导著封装的品质、成本与交货速度，若排程或派工决策不良，则将导致资源的浪费，与制程瓶颈的产生，因此在有效的资源分配的前提下，管理者必须即时分配资源以应付产品快速转换的需求，进而达到最适的排程与派工规划。

Under new fabrication environment, behavior this one navar general is produced opposing a function.

ABC 法将制造费用以作业别来归集到不同的成本库中，接着分别成本库采用各自的分配标准来分配制造费用，传统的成本计算方法只根据一种或两种不同的标准把制造费用分配给产品。

The contradictions of traditional military welfare system are as follows:the contradiction between unjustice of distribution and the fair principle of welfare,the contradiction between governmentalisation and socialization,the contradiction between rigidity of supply and elasticity of demand,the contradiction between marginal cost of public welfare and marginal cost of personal welfare.

传统的军队福利制度是根植于革命战争年代的供给制和传统计划经济体制，这就决定了它与现代市场经济体制、和平与发展时期军队建设的客观要求不相适应。传统军队福利制度面临的困境可以概括为&四大矛盾&：分配不公与福利公平分配的矛盾、政府化与社会化的矛盾、供给刚性与需求弹性的矛盾以及公共福利边际成本与个人福利边际成本的矛盾。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。