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Especially in new manufacturing environment, many artificialness have been already replaced by machine, and the comparison that direct cost of labor has greatly reduce, but the comparison of fix manufacturing expense shares total cost has significantly exaltation .

特别是在当今新的制造环境下,许多人工已被机器取代,直接人工成本所占比例大为减少,而固定制造费用占总成本之比例却大幅度提高。

With the development of the society and economy, the great changes of operating environment take place inside and outside of enterprise .on one hand, the science and technology develop and use widely, which the cost structure of product has substantive change ,so the conditional distribution of expense does not provide the exact cost information even distort it which lead to make false decisions .

一方面,科技的发展与广泛的应用,使得产品成本结构发生根本性变化,传统的以直接人工小时或机器小时为基础的间接费用分配方法已经不能提供准确的成本信息,甚至会严重扭曲成本信息,致使企业决策失误。

Construction project cost control is the most important element among the three main control of construction project .

建筑工程项目成本控制是工程的三大控制中较重要的一项因素。因为建设工程项目成本控制工作的好坏,将直接决定了工程的盈利与否。

Cost of the product. The prime cost is the sum of diret material costs and direct labor costs.

成本。主要成本是直接材料消耗的总数和直接的生产劳动费用。

Firstly, democracy can build a good, stable and lasting social order, which is essential to economic development.

本文认为,民主能够营造良好的、稳定的、持久的社会秩序,而这种秩序是社会经济发展的必要条件;民主可以发挥人的积极性,塑造具有责任心、富有创造性的国民,从而充分发挥绝大多数国民的人力资源,而充足的、高质量的人力资源是经济发展的绝对优势;民主可以最大限度地降低政府成本,从而直接间接地提高社会财富总量;民主政治的运作成本往往低于非民主政治的运作成本。

For container lines transportation, the fixed cost of a ship will take over 20% of the total transportation cost. If the bunker fee and port charge were considered together, the ship related cost will be more than 50%.

在集装箱班轮运输中,船舶的固定费用约占总运输成本的20%以上,加上燃油、港口使费等,同船型直接相关的成本支出总计约占总运输成本的50%以上。

Choosing and purchasing materials, entering and exiting materials in warehouse and using them all have big room to cut product cost, so direct materials are directively affected the product cost among them.

其中直接材料对生产成本有着直接的影响,从原材料的采购、原材料的入库和出库以及原材料的使用上都有很多可以降低生产成本的空间。

Social: the unabating high oil price directly increases the cost of chemical fiber material.

社会方面:持续走高的油价直接增加了化纤原料的成本,江浙一带的劳动力成本也有所上升,这又增加了企业的管理成本

With a systematic and detailed study of several periods of staff turnover cost, the paper presents the composing items of staff turnover cost: namely, the net cost of resignation, the training cost to be imposed, the immaterialized contribution and the saved salary.

在对员工流失成本计量的若干相关时间段(如培训期、期望贡献期等)进行系统的梳理和定义的基础上,分析了员工流失成本的构成项目:直接离职费用净额、待摊销的培训成本、员工离职未实现的贡献和员工离职给企业节省支付的报酬

The application characteristics of liquid dyes in kraft liner board was discussed in this paper, and the performances of cationic and anionic direct dye s were analyzed.

叙述了液体染料的应用特性,并对阴、阳离子直接染料的染色特性进行分析,阴离子直接染料用在牛皮箱板纸上总的染色成本稍低,耐光性稍好;而阳离子直接染料在调色过程、换色相时较便利。

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