经营成本

Because EVA considers the equity capital cost of enterprises, dispels the accountant distortedly and reduces the chance to manipulate the surplus, it can reflect enterprise's performance more truly, thus it is widely used in the west.

EVA由于考虑了企业的权益资本成本，并且在利用会计信息时尽量消除会计失真，降低了盈余操纵的机会，因此被认为能够更真实地反映企业的经营业绩，在西方得到了广泛的应用。

Outsourcing has led the trend of corporations'development in the future, and the outsourcing on non-core business is to focus the company's predominance on its promising core business in order to reduce costs, achieve flexibleness.

现在外包已经成为了一种潮流，已经成为未来企业发展的方向，非核心业务外包是企业将可用资源集中到企业最具有优势、最有发展前途的核心业务上，而把其他的非核心的业务交由第三方专业企业运作，以实现降低成本、精益求精和灵活多变为目标的一种经营方式和有效手段。

Electronic commerce has been attended by its low cost and hyperspatial fashion of operation,so as the benefits and chances it creates will be tremendous.

电子商务以其低廉的成本，超时空的经营方式受到普遍关注。电子商务所创造的效益和机会将是巨大的。

Thirdly, this dissertation makes an inframarginal analysis on the franchising commerce model and corporate chain commerce model, gives a selecting mechanism on enterprises enlarging model, suggests that enterprises should select the proper commerce model according the concrete environment.

再次，对特许经营商业模式与公司连锁商业模式进行超边际分析，提出企业扩张模式的选择机制(即建立在企业对各商业模式总成本收益分析基础之上)，建议企业选择适合自身具体情况的商业模式，避免一&特&就灵的盲从心理。

And the unity need be applied to the supervise practive of enterprise. Through the above measure the enterprise could proceed flow restoration, thereby realize integration of stream with information flow and fund flow, and optimize managing, ameliorate operation of business supervise, shorten manufacturing of products cycle, improve the quality and efficiency of products, cut inventoriable cost, in season held market information.

因此，企业迫切需要将现代信息技术、管理技术和制造技术有机结合起来，并应用于企业的管理实践，进行流程再造，实现物流、信息流、资金流的集成和优化运作，改善企业经营管理，缩短产品制造周期，提高产品质量和生产效率，降低产品成本，及时掌握市场信息，以不断增强企业的市场应变能力和综合竞争能力。

John Knudsen, senior vice president of manufacturing for the Corrugated Container division, stated, iven the competitive nature of our business with our converting customers under intense margin pressure, we need to continue to pursue a lower cost business model to better serve our customers at the best possible price.

约翰克努森，高级副总裁制造瓦楞纸集装箱司指出，揋伊文的竞争性业务的客户与我们的转换下，利润率压力，我们必须继续坚持以较低的成本经营模式，以更好地服务于我们的客户最好的价格。

Between 1936 and 1975, GEICO grew from a standing start to a 4% market share, becoming the country's fourth largest auto insurer. During most of this period, the company was superbly managed, achieving both excellent volume gains and high profits. It looked unstoppable. But after my friend and hero Lorimer Davidson retired as CEO in 1970, his successors soon made a huge mistake by underreserving for losses. This produced faulty cost information, which in turn produced inadequate pricing. By 1976, GEICO was on the brink of failure.

从1936到1975这40年间，GEICO从无到4%的市场占有率，成为全美第四大的汽车保险公司，大部份的时候，公司的经营相当上轨道，营收与获利同步成长，看起来势不可挡，但直到该公司总裁，同时也是我的好朋友Davidson在1970年宣布退休，情势随即起了变化，他的继任者犯下损失准备提拨不足的大错，此举大大扭曲了成本结构，进而导致不当的订价，1976年，GEICO已濒临倒闭。

In a financial sense, a noncapital cost associated most often with operations or production.

从财务意义上讲，通常与经营或生产有关的非资本成本都是费用。

On downright transformation of the traditional managing ideas, patterns and measures, we can reforge enterprise operation flow, and integrate enterprise interior resources. With all this work, there can be a few taches, short distance, low cost, high efficiency and information accessible logistics system.

彻底转变企业传统的经营观念、模式和手段，通过企业业务流程的再造，企业内部资源的整合，建立一个少环节、短距离、低成本、高效率、信息化的物流体系。

On downright transformation of the traditional managing ideas, patterns and measures, we can reforge enterprise operation flow, and integrate enterprise interior resources.

彻底转变企业传统的经营观念、模式和手段，通过企业业务流程的再造，企业内部资源的整合，建立一个少环节、短距离、低成本、高效率、信息化的物流体系。

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。