经营成本

The main contents in this course include job order costing, process costing, cost-volume-profit analysis, short term operating decision, long term capital expenditure decision, master budget, responsibility center and responsibility accounting, activity based costing and activity based management, performance evaluation and balance score card, quality cost accounting, etc.

它的主要内容包括分批成本计算法、分步成本计算法、标准成本与成本差异分析、成本习性分析与变动成本计算法、本量利分析、短期经营决策、长期资本支出决策、全面预算、责任中心和责任会计、作业成本计算和作业成本管理、业绩衡量与平衡记分卡、质量成本会计和信息资源会计。

If the operator does not grasp now market development this trend, cannot manage the modernized management to take develops diligently goal, if the operator does not grasp the market development this to be unable to cause the management detachably now, the source of wealth to be luxuriant, uses the advanced data bank administration software management, may solve puzzle enterprise information questions and so on work security, reliability, single plane/Uses under the advanced number network environment the running rate to be quicker, the performance is stapler, data exchange speed even more quickly, accurate, running rate to be possible to hold the many client side concurrent operation quickly.

在此基础上现在有很多的商品批发商还是用手工出货，进货，计算，统计，那么成本方面和效率方面一定不高，如果达到以最小的成本得到最大的利润，那么一定需要选择科学，自动的管理方式。经营者如果不掌握当今市场发展的这一走向，就不能将现代化经营方式作为努力开拓的目标，就无法科学经营管理，让自己财源茂盛。如果采用先进的数据库管理软件管理，可以解决困扰企业信息化工作高成本、低产出、安全性、可靠性等问题，计算机/网络的管理软件运行速度快，性能更稳定，数据交换速度更加快捷、准确，可容纳多个客户端同时操作。

Secondly, some problems are pointed out, such as distortion of cost information, costs out of control and disjointedness between cost management and production.

然后，论文通过对邮政企业成本管理现状的分析，指出成本信息失真、成本失控、成本与生产经营脱节是邮政企业成本管理中存在的主要问题。

The result of study find out that the operator of Kenting area are choosing low-cost marketing method, most of operator are running marketing inactively, using of network marketing is less.

本研究结果发现垦丁地区之民宿业者基於其民宿行销特性，多选择较低花费之行销方式，且积极经营行销者为少数，网路行销工具之使用更不多见，然善於使用网路行销业者其经营状况大多良好，使用效益多属正面回馈，其成本低、传播速度快、多媒体丰富性高、互动性强，利用网路相关平台做为行销工具很切合业者简单又不高成本的要求。

This study using literature review and interview to get the study material for analyze to get the result. The result of study find out that the operator of Kenting area are choosing low-cost marketing method, most of operator are running marketing inactively, using of network marketing is less.

本研究结果发现垦丁地区之民宿业者基於其民宿行销特性，多选择较低花费之行销方式，且积极经营行销者为少数，网路行销工具之使用更不多见，然善於使用网路行销业者其经营状况大多良好，使用效益多属正面回馈，其成本低、传播速度快、多媒体丰富性高、互动性强，利用网路相关平台做为行销工具很切合业者简单又不高成本的要求。

Survey shows that the real estate industry is a major means of tax evasion: individual real estate enterprises to take advantage of off-the-books, accounting, false invoices for the apparent increase of tax evasion; part of the real estate business to avoid tax regulation, does not accurately pre - pay corporate income taxes; own Jian'an inflated costs, the cost ratio does not follow the principle of carry-over, corporate profits as the year in advance the size of carry-over costs, man-made regulation of profits, corporate income tax evasion; together to build the party issuing false invoices, the expansion of another party development costs, the transfer of profits, corporate income tax evasion; advance purchase transactions shall be pegged not to declare their taxable accounts, low-priced sale of product development, drilling policies do not take advantage of value-added tax timely clearing of land; sales garage, storage room through the non-Non-invoiced transfer income, tax evasion related taxes; way to reduce the recording of non-existent staff made售房sales royalty income, personal income tax evasion; with branches or associated enterprises business is not a normal transaction between independent enterprises, and through cross-cutting shared billing or concealed operating items, operating income to conceal tax evasion; bank into the personal housing mortgage loans credited to the "short-term borrowing" subjects, the transfer of income, tax evasion business tax, land value-added tax and enterprise income tax; will develop products for their own use, foreign donations, to cover the debt in exchange for non-monetary assets are not regarded as sales in accordance with the regulations and carry-over income, tax evasion related taxes.

调查显示，房地产业是一个重要的手段逃税：个别房地产企业利用账外账，会计，假发票的情况明显增加逃税；部分房地产业务，以避免税收调节，并没有准确地预先-支付公司所得税；夸大自己的建安成本，费用率并不遵循结转，企业利润为提前一年规模结转成本，人为调节利润，逃避企业所得税；共同建设党的虚开发票，扩大另一方开发成本，转移利润，逃避企业所得税；预购交易应盯住不申报应纳税帐户，低价销售的产品开发，钻政策不利用增值税及时交换土地；销售车库，储藏室通过非非发票转让收入，偷税漏税有关的税收；方式，以减少该记录不存在的工作人员取得售房销售版税收入，逃避个人所得税；与分支机构或关联企业的业务不是一个正常的独立企业之间的交易，并通过交叉共享帐单或隐瞒经营项目，隐瞒经营收入逃税；银行的个人住房按揭贷款记入"短期借款"科目，转移收入，偷税漏税营业税，土地增值税和企业所得税；将开发的产品供自己使用，外国捐款，用于支付债务，以换取非货币性资产不视为销售依照条例和结转收入，偷税漏税有关的税收。房价上涨后，股市下跌

The result shows that, the Direct Power Supply Model is inexorable selection of the whole social and economic development and the Yangtze River Power Corporation development. It also assesses one proposed strategy and finds that the active participation in price competition for networking, may help display the obvious low cost advantage of the hydropower enterprise, and the strive for direct power supply may afford more opportunity for the low cost enterprise to touch some of the end users. This not only helps to break the monopolized (currently an actually single agent) power purchase system, but also creates a policy advantage which helps the local areas to directly use the local water resources to develop large industries (for adjusting the industrial structure, increasing employment and especially for the relocation of emigrants). It also helps to develop the regional economy. Besides, this strategy will also promote the cooperation with other related enterprises, and thus promote the development of a multiple-element industry. Because the Direct Power Supply Model can make the low cost hydropower firm master partly terminal customers, then it is a normous chance for the low cost hydropower firm.

研究结果表明，直供电商业经营模式是中国整个社会经济发展和长江电力公司企业发展的必然要求和选择，在理论和实践也是切实可行的；直供电商业模式不局限于定向"电力公司"——电网购电客户，也应可约定直接向大用户，这样可以使低成本的水电公司有机会掌握部分终端客户，这除了可以打破当前实质上的单一主体的垄断购电体制外，还可以为直接利用当地水能资源、发展大工业、调整产业结构、增加就业尤其是安置移民、进而创造相当的政策性优势，进而促进区域经济发展，同时，还将有利于促进本企业与有关企业合作，发展相关多元化产业；由于直供电商业经营模式可以让低成本的水电公司掌握部分终端客户，所以对低成本的水电公司是一个巨大的机遇。

How to control and account the business cost is one of important measures for hospital running and essential substances for hospital manage.

医院的成本核算和成本控制是医院经营活动的重要手段之一也是医院经营管理的基本内容。

The undoubted meeting of company goes all out be an extensive dealer service, nevertheless, 100%'s be bound to meet in short-term inner cost-recovering and gains a profit of our still unable all guarantee dealers, because of manage the clothing and many factors have inevitable correlation , Bi Ru: Local consumption level , the shop geographic location , personal mode of business operation, consumer's diversity idea, dealer's selections city effect such as goods sight and climate change sells even, my company is able to have the relevance special field personage to provide special field guiding service , make great efforts to help dealer make for to be in motion and do business regularly to being able to cable a company with regular way individually completely in managing the dealer who comes up against difficulties in the middle,we are able to arrange the relevance personnel to come knocking at sb.

5，公司不容置疑的会全力以赴的为广大经销商服务，尽管如此，我们仍旧不能保证所有的经销商100%的一定会在短期内收回成本并盈利，因为经营服装和很多因素有着必然的关联，比如：当地的消费水平，店铺的地理位置，个人的经营方式，消费者的不同理念，甚至经销商的选货眼光以及气候变化等等都会影响销售，对于个别在经营当中遇到困难的经销商完全可以以正常的方式致电公司，我公司会有相关专业人士提供专业指导服务，努力帮助经销商走向正常运营，必要时我们还会安排相关人员上门服务，因此，希望广大投资者和经销商能够正确理解自己的经营和投资行为，不必要采取一些既损害公司又损害经销商利益的言行

A univariate ANOVA is executed to analyze the influencing factors of the production cost by dividing it into direct material, direct labor cost, indirect cost and total cost separately. It is found that the variables of farm scale and crop type show significant impacts in the direct labor cost and total production cost. The one-crop farming variable makes significant difference in the total production cost; whereas different planting ways differentiates the indirect cost. In addition, years of farming, farmer's age, and full-time status all make no significant difference in all aspects of production cost.

此外，将农场生产成本分为直接材料、直接人工、间接成本、总生产成本四面向进行多因子变异数分析，结果发现耕作面积、作物类型变项仅在有机农场的直接人工和总生产成本中有显著差异；有机农场是否为单一经营在总生产成本上有显著差异；不同栽培方式的有机农场仅在间接成本的高低上有显著差异；此外，而耕作年数变项因本研究有机农场耕作年数较高之样本特性影响，导致该变项对生产成本并无显著的差异；年龄、专兼业经营等变项在生产成本上高低并无显著差异。

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。