经营成本

Through the investigation into the inventory and transportation cost of Jinsha pharmacy, the article proposed the calculation formulas of the optimum purchase sum. By using step-by-step planning thoughts, the articled put forward the planning ideas on how to build perfect outlets net in Hunan province. Simultaneously, it optimized

通过对金沙大药房的存货持有成本和运输成本进行研究，提出了金沙大药房的最优药品采购金额的计算公式，运用分层规划思想，给出了金沙大药房在湖南境内如何建立完善的经营网点的规划思路，同时，对金沙大药房市区内药品配送路径进行了优化，得到最短路径，并通过实例予以验证

Further, we use return on equity to measure corporate performance and the management expense ratio and the asset turnover ratio to measure agency costs.

我们构建了公司治理指数用来衡量公司治理结构，用自由现金流来衡量债券融资对经理过度消费等行为的约束，用主营业务利润率来衡量公司经营绩效，用管理费用率和资产周转率来衡量公司代理成本，结果显示公司债券融资对公司治理结构、自由现金流和公司绩效影响不显著，但与公司的代理成本为显著正相关，也就是说目前我国公司债券融资还不能发挥债权治理的功能。

Cost management is an essential constituent of the modernization of company management, however,the present management and operation of our companys is extremely in disequilibrium, and the aspect of cost management is particularly weak.

成本管理是企业现代化管理的一个重要组成部分，而目前我国生产经营管理的发展极不平衡，尤其是在成本管理方面较为薄弱。

The traditional cost-plus pricing does not encourage cost efficiency, and can not meet the requirements of market-oriented reform of public utilities. Therefore, incentive pricing should be introduced into various departments of public utilities, giving an impetus to internal operational efficiency.

公用企业传统的成本加成定价方式，缺少降低成本的激励，与公用企业市场化改革不协调，因此，选择高强度的激励性定价机制应用到公用事业不同领域，增强企业内部经营效率的驱动力。

This traditional building method has many shortcomings: dissever factitiously some process and nobody is responsible for connection sections, many works distributed by different departments lose managing and controlling, and many overhead costs become virtual un-control cost; Confirming the overall budget management emphases through lifecycle method, it"s unfit for enterprise group which deals in different fields, because these deals in different fields can effect each other, and make it"s hard to distinguish the enterprise groups lifecycle.

这种传统的构建方法有许多不足之处，如：将一些作业或流程人为地割裂开来，使得它们的接口部位无人负责，众多分布于不同部门却相互联系的作业因此失去管理和控制，与此相关的众多原本可控的间接成本因此而成为事实上的不可控成本；通过生命周期法确定企业预算管理的重点，对于多元化经营的企业集团，由于各个产业之间的互动关系，往往有生命周期淡化的特点，这种方法就显得不是十分适宜。

A clinical investigation on providing enteral nutrition in earlier period for patients after underwent epigastrium surgery;2. Nursing of Patiens Suffered Intracranial Aneurysms Eraption with Earlier Period Operation

性质：对构成化工产品成本的诸因素，如原材料消耗量、设备折旧、工资、经营管理等与产品成本有关的各种费用进行综合估算，以确定该产品在市场上的销售价格及资金回收期限。

Net income: Net income, which is also called the 'bottom line', is calculated by subtracting from revenue, all of the company's costs, such as operating costs, interest expenses, depreciation, taxes and other expenses associated with running the business.

纯收入：人均纯收入，这也是所谓的'底线'，是减去从税收，所有的公司的成本，如营运成本，利息费用，折旧，税款和其他费用与经营业务。

Guided by the principle of compensation in a cost basis of need from the management level, business, market operation in a perfect VRS cost compensation mechanism.

在遵循一定成本补偿原则的基础上，需要从管理层面、商业经营、市场运行等方面建立完善的成本补偿机制。

In its international expansion , Unilever has traditionally used a decentralized national responsive strategy where local subsidiaries develop their markets with a great degree of autonomy , the local subsidiary has very great autonomies to make own market strategy market in order to expand them .

在联合利华的成长过程中，传统上联合利华采用分散化的公司经营战略，更加注重对当地消费者的需求作出反应，当地子公司有很大的自主权去制定本身的市场战略以拓展他们的市场；现在，随着经济全球化的影响，跨国公司实行全球范围管理的成本进一步下降，公司更加注重追求全球范围内的成本降低和效率提高，联合利华自九十年代以来开始进行的战略调整体现了这一战略意图和趋向。

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。

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。