成本分配

The two factors that restricted the distribution of risk is the cost of trading and the motivation issue.

限制有效分配风险的两个主要因素是交易成本和激励问题。

Different distribution of power affects the performance of the internal control. Institution regulates the means to manage the labor, finance and matter so as to restrict the leaders over-use the power and ensure the enterprise in the right direction. Both power and institution have the character of rigidity. If the leader only paid attention to these two levels, the organization would appear the situation full of tediousness and rigidity. Therefore, in the process of development, the Non-state-run enterprise forms another character: flexible management. Through the flexible means, the Non-state-run enterprise avoid the tendency of doctrinairism and reduce the cost of rigidity, which ensures the validity of internal control.

权力决定了领导者与被领导者的等级关系，形成控制主体与控制对象之间的支配与被支配格局，不同的权力分配模式影响着内控制度贯彻执行的效果；制度以规范管理为目标，规定企业关于人、事、财、物等的管理原则、作业程序和控制办法，是制约独断专行、引导企业步入正轨的法则，制度的完善及有效与否关系到民营企业的成败；权力和制度具有高文本性特征，难免被生搬硬套，造成刚性管理，出现控制过严过死的情况，束缚了员工积极性和创造性的发挥，导致组织僵化和效率损失，因此民营企业在发展过程中伴随着另外一大特点，就是柔性管理，通过灵活变通的方法，避免了教条主义管理倾向，化解集权和制度的刚性成本，运用多种柔性化的管理方式向无为而治的内控最高境界迈进。

The electrization of railway can improve the ability of transportation and reform the railway works, and be in favor of carrying out the distribution with reason of transit、reducing the cost of business、protecting the environments also.

铁路电气化可以提高铁路运输能力、改进铁路运营，同时也有利于实现资源的合理分配、降低运营成本、保护生态环境等。

The effective use of fixed assets during the period of the fixed costs of the system sensible allocation process.

在固定资产的有效使用期内对固定资产成本进行系统事理分配的过程。

At present under the socialist market economy condition, completes the enterprise staff thought political work the key is the Central Party Committee 17 big spirits in every sense of the term implementations basic unit Since the specially reform and open policy, has had many head of undertaking, deceives both superiors and subordinates works for one's own interests under the guise of working for the public, thought the present does not have the movement, in the waist the animal pen axe, the fan which in the hand takes, often on greatly sends the arms, teaches whips the staff, often on to the authority coerces the staff, simply not staff when the person looked, the wages casually decides, bully softly, is hard feared, pays out the wages not to have the pay list, wants to give how many to give how many, Sunday does not let the staff rest, does not pay adds the spot to spend If you offer an opinion to him, regards you is the thorn in one's side, the thorn in the side, does everything possible to carry on retaliates you, and direct descendant wilfully tolerates using the hand in authority to oneself, to give the green light to something, to holds the different political view greatly to open killing They use in the hand two "magic weapon" to benefit as the third party in a dispute, deceive both superiors and subordinates flatter the higher authority, exploits power, violates the country head of undertaking the cadre relative about to forbid in this enterprise to be engaged in production management the stipulation Also uses in the hand the authority private full center pouch, is greedy, does everything possible to concoct pretexts makes the forged account, high keeps off the office supplies with the government money purchase modern age to converge the oneself to have, makes the forged account to reimburse the beach person cost, digs national the corner of a wall Then receives using the duty gives the sales commission,包产 outside the package exits the enterprise outside, fishes for the wealth, even allies the annual bonus, violates the country and the enterprise stipulated, then 参股using the duty manages the enterprise But greatly gives the discount in the staff benefit treatment aspect, in 工资分 is joined to greatly makes the issue, drills the national policy spatial, borrows the wage reform is the excuse, seeks the benefit for own clique, borrows the work then to provide the special sedan car for the enterprise basic unit leadership, all expenses completely are responsible by the unit, to become not to pay the solid private sedan car The party and the country stressed repeatedly that, strictly prohibits the leading cadre to exploit power, but such stipulation into head of undertaking cadre's neglected advice, really it may be said in has the policy, gets down has the countermeasure If the country does not carry on effective supervising and managing to the enterprise, does not carry on the strengthened management, gets down for a long time, they can depend on right and not the improper income become the millionaires and surely the wealthy man, the state asset can massively drain, but government's policy can become a mere scrap of paper, loses it in common people's prestige Let these clothes eating insects embezzle national the property, thus causes the enterprise to move towards goes out of business, such example is too numerous to cite individually The working class is the national master, such formulation until now is does not have the question, but present working class's actual condition how?

目前在社会主义市场经济条件下，做好企业职工思想政治工作的关键是把党中央十七大精神不折不扣的贯彻到基层。特别是改革开放以来，有不少的企业领导，欺上瞒下假公济私，认为现在没有运动，腰里苄着斧子，手里拿的扇子，动不动就大发干戈，训策职工，动不动就以权力要挟职工，简直不把职工当人看，工资随便定，欺出软，硬出怕，发工资没有工资单，想给多少给多少，星期天不让职工休息，不付加斑费。如果你给他提意见，就视你为眼中钉，肉中刺，想方设法进行报复你，利用手中的权力对自己和嫡系任意纵容，大开绿灯，对持不同政见者大开杀界。他们用手中的两件"法宝"渔翁得利，欺上瞒下讨好上级，以权谋私，违反国家关于企业领导干部亲属禁止在本企业从事生产经营活动的规定。还利用手中的权力私饱中囊，多吃多占，想方设法巧立名目做假帐，用公款购买现代高挡办公用品归为己有，做假帐报销滩人成本，挖国家的墙角。利用职务之便收授回扣，把企业外包产品外包出去，从中捞取钱财，甚至加盟人股，违反国家和企业规定，利用职务之便参股办企业。而在职工福利待遇方面大打折扣，在工资分配上大做文章，钻国家政策的空，借工资改革为借口，为自己的小集团谋利益，借工作之便为企业基层的领导配备专门的小轿车，一切费用全部由单位负责，成为名不付实的私家小轿车。党和国家一再强调，严禁领导干部以权谋私，而这样的规定成为企业领导干部的耳旁风，真可谓上上有政策，下有对策。如果国家对企业不进行有效监管，不进行强化管理，长期下去，他们会靠正当和不正当的收入成为百万富翁和千万富翁，国有资产就会大量流失，而政府的政策就会成为一纸空文，失去其在老百姓中的信誉。让那些蛀虫侵吞国家的财产，从而使企业走向倒闭，这样的例子不胜枚举。工人阶级是国家的主人，这样的提法至今是没有问题的，可是现在的工人阶级的实际状况又如何呢？

The overall average cost efficiency of the Taiwanese optoelectronic industry is 0.2421 and shows positive skewness and leptokurtic distribution.

台湾光电产业整体平均成本效率值为0.2421，呈现右偏高狭峰分配。

In view of the technology measure difficulty in marginal contribution and information cost , share contract system is becoming the major method of professional competitive sport organization distribution.

鉴于技术测量边际贡献困难性和信息成本，使得分成合约制成为职业竞技体育组织分配的主要方式。

To tackle the problem, a mathematical programming model is developed on the basis of air traffic equilibrium and cost optimizing.

为了描述该问题，建立了基于空中交通均衡分配的成本最优的数学规划模型。

The accounting of subsidiary production cost, manufacturing cost accounting, the distribution of production fee between completed production and products; the methods of cost accounting are specified as varietals method, job lot method, method of fractional steps, sorting technique method and quota means

辅助生产费用的核算、制造费用的核算、生产费用在完工产品与在产品之间的分配；成本计算的品种法、分批法、分步法、分类法、定额法

The four aspects are mainly optimized in this thesis: ABC classification is combined with fuzzy evaluation, which is applied in the inventory classification of automotive parts, and a right model is established for the classification management; the stock is controlled with order point and multistage programming and the flow charts are designed for reducing the inventory cost and assuring the smooth produ

论文主要从四个方面开展优化工作：将ABC分类法与模糊评判法结合，应用到汽车零部件库存分类中，建立合理的库存分类模型，实现货物的分类管理；应用订货点法和多阶段规划法进行库存量的控制，设计方法流程图，实现降低库存成本、保证生产流畅通的目的；以精益管理思想为指导原则建立全新的仓储作业流程，以此提高管理的信息化水平，提高工作效率；应用储位编码方法对货位进行编码，在作业流程中添加分配库位模块，实现货物智能存取功能。

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。