成本计算

Firstly, it studies the relationships among cost, price, sales quantity and profit, and gives a optimal allocation model of indirect fixed cost and its calculating method for the firms using cost-plus pricing,. Secondly, it studies systematization of cost flow control technology and embedded it into MRP-Ⅱ. Then the model of integrating cost flow control and material flow control is presented.

本文一方面研究了成本—价格—销售量—利润之间的关系，为采用成本加成定价法的企业提出了一种间接固定成本在不同产品上的优化分摊模型，并给出了计算方法；另一方面将成本流控制技术系统化，并将其有机地嵌入MRP-Ⅱ系统中，提出了将成本流控制与物流控制有机集成的管理模式。

They also point out that those trading costs include currency risks, tariffs, customs inspections and informational barriers: transport costs have tended to comprise only a third of trading costs, and of course fuel costs are only a proportion of transport costs themselves - probably just under half, even at current oil prices.

他们指出，贸易成本包含汇兑风险、关税、海关检查和信息壁垒；运输成本往往只占贸易成本的三分之一，当然，燃油成本又只占运输成本的一部分——即使按当前的油价计算，可能还不到一半。

Direct against the defects of high cost,complicated computation and fixed accuracy of calculation on cabin capacity based on CAD software,a kind of cabin capacity computing method based on nodal point,which stands alone to the CAD system,was realized.

针对基于CAD软件的船舱容量计算成本较高、计算复杂、并且精度固定的缺点，实现了一种独立于CAD系统，基于型值点的舱容算法，用较低的成本，就可以方便快速地计算出船舱中液体的容积。

Using of Excel to establish the design schedule of sintered ore mixture,the calculation consisted of basicity balance,composition,ore consumption,production cost and rateable cost of sintered ore,etc,can be done.

用Excel建立了烧结矿的计算表，可以完成烧结矿的碱度平衡、烧结矿成分、矿耗、用料成本、可比成本等的计算，从而提高了计算效率，使得原来用计算器难以进行的多方案比较计算变得简便。

The sample bank use traditionalcosting system to count the total cost presently, but not to the individual product.

一、 目前个案银行对成本之计算方式采传统成本制度计算总成本，并不对个别产品计算成本。

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。

Based on the stipulations for the operating cost account in China inclusive of consumption of materials and power, maintenance and management, manpower, depreciation of equipment, overhaul charge, and investment loan repayment, etc.

以中国计算运行成本(包括材料消耗、动力消耗、维修与管理、人工、折旧、大修、偿还投资贷款等)的规定为计算基础，将中国正在运行的或即将投产的较大的脱硫工程进行了运行成本的计算与相互比较。

Remark:(1)The cost ofseeding、soil preparation、clearance ofweeds、fertilization、implantation、repair planting、tending and fertilizers etc is included in afforestation cost, the plantations are tended l time in the afforest first year and thesame thing had been done in the next year;(2)The land rent which is 225 yuanhm-2a-1 and the cost of pest control and fire proof which is 75yuanhm-2a-1 are included in the fixed cost;(3)The plantation is managed aS the sprout forest after catastrophe, the plantations are tended 1 time in the year of disaster and the same thing had been done in the next year.

桉树速生用材林营林成本因地点和经营者的不同而有所差异，为方便进行经济效益评价，经咨询江西赣州金太阳科技林业有限公司、湖南永州林业局、广东连州市林业局和广西来宾市林业局的有关人员，结合华南地区桉树人工林造林成本，本研究的经营成本统一确定如下(表2)。注：(1)造林费用包括造林当年的种苗、清山，除杂、整地、施肥、栽种、补植、当年的抚育以及肥料等人、财、物的投入；在一个轮伐期中，造林当年抚育一次，次年抚育1次；(2)年固定费用包括：土地租金按225元hm-2a-1计算，护林防火、病虫害防治等费用按75元hm-2a-1计算；(3)林分受灾后作萌芽林经营，受灾当年抚育一次、次年抚育一次。

Over time you will have a readily accessible historical database to take the 'guesstimate' out of quotes and costings.

随著时间的推移，你将有一个方便取用的历史数据库，采取'猜测'出来的报价和成本计算。

These two accounts are the transition accounts of the costings property, categorizing to gather together the business enterprise investment in the manpower property in order to, the actual quantity of the debit reflection investment expenditure, credit the reflection turns into the amount of money of the manpower property account.

这两个账户是成本计算性质的过渡账户，用以分类汇集企业在人力资产上的投资，借方反映投资支出的实际数额，贷方反映转入人力资产账户的金额。

But we don't care about Battlegrounds.

但我们并不在乎沙场中的显露。

Ah! don't mention it, the butcher's shop is a horror.

啊！不用提了。提到肉，真是糟透了。