经营成本

There lies the informational asymmetry between principals and agents, which put forward two kinds of adverse results: one is moral hazards, two is an antidromic selection.

如何降低代理成本，保证代理人的行为完全符合股东意志，从委托人的角度来进行经营和决策，做最大努力实现委托人的利益，这给企业经营和管理提出了新的挑战。

On the other hand, market factors are also not fully considered during urban land management During the land exploitation and land attornment, the urban land operators simply understand the urban land management as rough management featuring " demolishing houses and selling land", which to great extent implant subjectivity and blindness in exploitation of urban land and would also probably result in serious deviation land explore cost from market price, violating the principle of urban management input-output benign circle and sparking a range of economic and social problems.

这种经营与市场脱节的问题，使城市土地开发在很大程度存在主观性和盲目性，可能造成城市土地开发成本与市场价格的严重背离，违背城市经营投入产出良性循环的原则，引发一系列经济和社会问题。

By reason of the enforcement of housing reform policy, the housing demands of various kinds and the drop in taxes, the real estate subsidiary market appears brisker than ever. The competition between second-hand housing intermediary service enterprises has become increasingly intense.In order to improve the management of real estate intermediary services and to increase their market share, first, we should innovate in the ma

要提高房地产中介机构的经营水平，扩大市场占有率，首先必须在经营模式上创新，尤其是营销模式的创新，因为现有中介服务机构的直营模式、加盟模式、模仿模式均在成本控制、人员培训、人力资源管理、服务质量上存在一定的问题，为此本文从服务营销理论的基础上结合现有中介服务公司特点从人力资源的培训，组织结构及经营模式、营销模式等方面的相互关系进行了探讨，提出二手房营

There are various managerial accounting approaches: Standardized or Standard Cost Accounting Activity-based Costing Resource Consumption Accounting Throughput Accounting Marginal Costing / Cost-Volume-Profit Analysis Classical Cost Elements are: Raw Materials Labor Indirect Expenses / Overhead Cost accounting has long been used to help managers understand the costs of running a business.

有各种管理会计方法：标准化或标准成本会计基于活动的成本资源消耗会计吞吐量会计边际成本/成本本量利分析古典成本要素是：原材料劳动间接开支/架空成本核算一直用来帮助管理人员理解的费用，经营企业。

They are also referred to as indirect costs of fixed costs.

管理费用是指经营企业的日常开支成本，不随产量的增长而改变，也被成为固定成本中的间接成本。

E. its equivalent investment value increases in the case of the unchangeableness of its real investment asset. So, the diversified operating can raise its profit rate. With poltfolio investment theory, the optimum relation curve between the risk and the profit rate in diversified undertaking of the group is given It is very significant for the investor to make decision.

第三，提出了企业集团多角化经营系数的概念，为企业集团化经营必须坚持"以一业为主，带动相关产业发展"提供了理论依据，揭示了企业集团多角化经营的本质是：在实际总投资成本未改变的情况下，其等效投资额度增加了，从而达到提高投资收益率的目的。

ABSTRACT According to the point of view of enterprise strategy management, Activity-Based Management of Whole Business Process combines supply, production and distribution of enterprise tightly and appropriately. In strategic, from the high point when all comes to all of enterprise, ABMWBP attaches importance to effect of every activity to targets of management and strategy, and advocates that every activity must be for whole benefits. In tactics, by going into the most elementary part of enterprise business---activities, and by controlling resources consumed by it, costs of activities are reduced and the process efficiency is improved greatly.

企业生产经营全过程作业管理的理论和方法是从企业全过程的战略高度出发，把企业供、产、销有机地结合在一起；在战略上，全过程作业管理站在企业全局的高度，重视每一项作业对企业经营目标和战略目标的作用，提倡每一项作业的安排必须服从企业的整体利益；在战术上，它通过深入到企业生产经营最细微的作业层次，从构成企业基本活动的作业着手，通过控制作业的资源消耗，达到控制企业成本、提高过程效率的目的。

But with characterizing cost management itself the strategic management has become to a new mode of cost management.

论文将成本及成本管理的概念、发展作为出发点，首先对战略成本管理的产生及发展、涵义、目标、特点进行了分析评述，指出战略成本管理是适应企业现代经营环境的产物，以建立企业长期竞争优势为最终目标。

The quality of enterprise products and service has already trended towards homogeneity at the present stage,the main respect of the competition is put on the possibility that the cost reduced,and has proposed solving the......

现阶段企业产品和服务的质量已经趋向于同质化，竞争的主要方面就放在了成本降低的可能性上，目的在于改善企业的成本管理，提高企业的竞争力，企业只有以低于竞争对手的成本进行生产经营才能在竞争中立于不败之地。

Corporate market value that departures from intrinsic value influences managers behavior and thus holdbacks corporate value creation.

进而，本文采集中国上市公司数据，验证本文提出的有限理性对公司定价的影响机理，实证研究发现：1、中国证券市场上，投资者不能正确判断公司价值创造的效率，从而中国上市公司的市场价值严重脱离公司价值创造的实际情况，出现公司价值创造效率越低，市场对公司的价值预期反而越高的现象。2、背离了公司真实价值创造效率的市场对公司的价值预期强烈影响到公司经理人的投融资和经营行为，阻碍了公司下期的价值创造效率。3、在公司定价偏差对公司内在价值的反作用过程中，行为成本、代理成本和制度成本使经理人理性在现实中受到限制，从而经理人的有限理性行为妨碍并降低公司再投资效率，进而妨碍了公司价值创造效率，从而影响公司的内在价值和市场价值。

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。