成本分配

The concepts of fixed and variable overheads, overhead absorption and contribution and marginal costing can be found in a number of CIMA papers.

固定和变动管理费用、管理费用分配、贡献和边际成本之类的概念可以在许多CIMA的试卷中找到。

Second, this research analyzed Chinese tobacco leaf and cigarette production, consumption and international trade, and focused to analyze the cost and revenue of tobacco leaf production, concentration ratio of cigarette market, marketing structure, marketing performance, accretion process in every value chain link ,and the profits allocation of each market body.

然后描述和分析了中国的烟叶和卷烟生产、消费、国际贸易情况，对中国烟叶生产成本收益、卷烟市场集中度、市场结构、市场绩效、价值链各个环节增值过程和各市场主体的利益分配进行重点分析，最后从烟草产业各个环节相互协调的角度提出了整体的发展战略和政策建议。

The ~ will take into account the terms proposed and the allocation of costs, risks and liabilities reflected in them.

投标者要考虑拟议条款中所反映的成本、风险和义务的分配。

Under the system of queuing, the cost of a product is its price plus waiting time; under a system of coupon-rationing, the cost of a product is its price in money plus its price in coupons.

在排队购买时，商品的成本是货物的价格加上你等待的时间，而在定量分配的优惠券使用机制下，商品的成本就是在商品价格的基础上使用优惠券能给予的价格。

2 Product costs are also called inventoriable costs because they are assigned to manufactured goods that are inventoried until a later period, when the products are sold.

2-2生产成本，也称为inventoriable成本，因为它们被分配到制造品都清点，直到后期，当产品的销售。

The ABC discussed in this paper is based on the activity analysis. After determining the activity-pool and activity-driver, the ABC allots the cost correctly and makes the product or service reflect the real use of resource and activity.

本文介绍的作业成本法，是以分析银行的作业为前提，根据银行的特点找到其作业中心和作业动因，然后将成本进行合理的分配，使产品的价格真正体现所耗费的资源和作业成本。

From the conception of capitalization operation of intangible assets, including the definition, main characteristic and ways of working, the importance of capitalization operation of intangible assets is clarified. I explain questions on capitalization operation of intangible assets, which are financing and external investment. Attention is paid on absorption of venture investment, absorption of foreign investment, the expansion through a low cost and hypothecated loan for financing by intangible assets. As for external investment with intangible assets, explanations are given to purchasing and merging between enterprises with a low cost using intangible assets and intangible assets taking part in distribution. At last, the development of capitalization operation of intangible assets in the world, in our country is explained. After I give my points on the difficulties of capitalization operation of intangible assets in our country, the solutions are concluded.

本文从无形资产资本化运营的界定谈起，对无形资产资本化运营的涵义、主要特征及主要方式进行阐述，论述了无形资产资本化运营的重要意义；然后从无形资产融资、无形资产对外投资方面探讨了无形资产资本化运营问题，其中：对无形资产融资问题，根据融资方式的不同探讨了四方面的内容：利用无形资产吸纳风险投资、利用无形资产嫁接改造吸纳外商资金、利用特许经营实现低成本扩张和利用无形资产质押贷款；在无形资产对外投资问题中探讨了企业以无形资产实施低成本购并及无形资产参与分配问题；最后在综观国际上无形资产资本化运营发展的状况，及展望世界无形资产资本化运营发展趋势的基础上，立足于我国的发展现状，针对目前存在的主要问题，提出我国的无形资产资本化运营对策。

And take STC technology center as real diagnosis elaboration object, in full consideration enterprise scale expansion and advanced equipment use, specially in indirect cost because the fixed asset amortizes the amount the increase to assign the existence between various products the main question, introduced and has used the department Activity based cost management.

并以STC技术中心为实证阐述对象，在充分考虑企业规模的扩大和先进设备的使用，特别是间接成本中由于固定资产折旧金额的增加在各产品之间分配存在的主要问题，引入并采用了部门作业成本管理方法。

In manufacturing and other firms, cost estimators usually are assigned to the engineering, cost, or pricing department.

在制造业和其他企业，成本估计通常是分配给该工程，成本，或物价部门。

It also shows that the degree of employees'engaging in influence activity can depend on the expectation of the distribution of"quasi rents"created by strategic change.

模型表明：影响活动对战略转换会产生有害的障碍，而且影响成本与企业前景正相关；惯性的一个来源是组织不愿意承担变化的影响成本；员工施加影响活动所达到的程度依赖于员工对战略转换所造成的&准租&分配的预期。

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。