经营成本

Abstract－Online group negotiation mode based on credit brings in credit mechanism, provides an safe and convenient trading platform to both vendor and purchaser, and it is an tri-win mode: Consumers can get goods and better service at a favorable price. Network agency can run without stock, be free of the risk of sale and physical distribution, return and exchange of commodities are taken in charge by suppliers, as a result, network agencies reduce the operation risk and cost, and make agency expense. Suppliers can sell a great deal of commodities, reduce operation cost and inventory risk, and get enough profit and many information of consumers with this mode in such a competitive meager profit times.

文中提出的基于信用的网上集体议价模式引入了信用机制，为买卖双方提供了安全便捷的交易平台，是一个三赢的模式：消费者能以优惠的价格购得商品和更好的服务；网络中介没有库存积压，无需承担销售风险，物流，退货、换货均由厂家负责，降低了自己的经营风险和成本，赚取了中介费用；厂商能在竞争激烈的微利时代，利用此通路出售大量商品，减少作业成本和库存风险，获得足够的利润，此外还可以获得大量的消费者信息。

In classical economics and new classical economics, an enterprise is one of components of market and has apriority as an organization, so they do not discuss its economic character but focus on its actions of business management, like its production function and its extension, and the cost theory is suited to them.

在西方古典经济学与新古典经济学里，企业是市场的构成要素，作为一种组织具有先验性，因此，它们并不考虑组织本身的经济意义，而集中探讨企业的生产经营活动，即生产函数及其拓展，其成本理论也是与生产函数相匹配的成本函数的研究。

Hospital should help medical staff fit the changing fole between doctors and patients and establish correct doctor-patient relationship. Hospital should adopt correct operational strategies, restructure revenue components, reduce medical costs, prohibit harmful medical behavior. Hospital bylaws should be strictly carried out by education and punishment which provides strong warning to the regulation breakers. Hospital should strengthen the frontier clinical workforce and establish an effective logistic service system able to meet clinical needs so as to secure medical safety.

医院应要求医务人员主动适应医患之间&角色&的变化，建立正确的医患关系；树立正确的经营思想，调整医疗收入的结构，降低医疗成本，杜绝一切不正当的经营行为；抓规章制度的落实重在教育和处罚，对违纪者应起到强有力的威慑作用；切实加强临床一线力量，并建立与医院业务发展相匹配的后勤保障系统，从而确保医疗安全。

And thus I met Lorimer Davidson, Assistant to the President, who was later to become CEO. Though my only credentials were that I was a student of Graham's,"Davy" graciously spent four hours or so showering me with both kindness and instruction. No one has ever received a better half-day course in how the insurance industry functions nor in the factors that enable one company to excel over others. As Davy made clear, GEICO's method of selling - direct marketing - gave it an enormous cost advantage over competitors that sold through agents, a form of distribution so ingrained in the business of these insurers that it was impossible for them to give it up. After my session with Davy, I was more excited about GEICO than I have ever been about a stock.

就这样我遇到了当时还是副总裁的Lorimer Davidson，后来他成为GEICO的总裁，虽然我唯一的经历背景只是葛拉汉的一名学生，大卫还是很好心的花了四个小时左右的时间，好好地给我上了一课，我想大概没有人能够像我这样，可以幸运地接受如何经营保险业的半天课程，大卫很坦白地告诉我，GEICO的竞争优势在于-直接行销，这使得该公司相较于一般竞争同业必须透过传统的业务仲介的经营方式所负担的成本要低得许多，后者受限传统无法摆脱行之有年的行销网络，而在上过大卫的课之后，GEICO也成为我有生以来觉得最心动的一支股票。

This thesis indicts the subject problem met management of golf club in china now.--Resources are not fully utilized, the operating cost is too high, manage improperly etc.

作者运用收益管理和差别定价理论，并结合实际案例客观的进行说明分析，旨在解决存在于俱乐部经营中的资源与成本的矛盾关系，并为我国高尔夫俱乐部未来的经营管理模式指出了发展方向。

Adjust interest rates in order to ensure the smooth implementation of the People's Bank of China conducted a comprehensive well-conceived arrangements, require financial institutions to strictly implement the adjusted benchmark rate and floating scope, strengthening the interest rate risk management, according to its own operating conditions , the cost of capital and business risks and other factors to determine a reasonable deposit and loan interest rates to prevent the blind to raise lending rates to curb acts of loan sharking.

调整利率，以确保顺利实施，中国人民银行中国进行了全面周密的安排，要求各金融机构严格执行调整后的基准利率和浮动区间，加强利率风险管理，根据其本身的经营状况，资金成本和经营风险和其他因素，以便确定一个合理的存贷款利率，防止盲目提高贷款利率，以抑制高利贷行为。

Another reason for measuring assets at historical cost is the going-concern concept, which holds that the entity will remain in operation for the foreseeable future.

以历史成本计量资产的另一个原因就是持续经营概念，它认为企业在可以预见的将来继续保持经营。

The differences of sandy willow, dry-born willow and poplar decided planting areas and how abroad for the farmers and herds to run.

林地经营的主要决策指标是生态适应性、林地功能和等待成本，沙柳、早柳、杨树在这三种指标上的区别决定了农牧户经营的广泛程度和面积。

A few shareholders have questioned the wisdom of remaining in the textile business which, over the longer term, is unlikely to produce returns on capital comparable to those available in many other businesses. Our reasons are several:(1) Our mills in both New Bedford and Manchester are among the largest employers in each town, utilizing a labor force of high average age possessing relatively non-transferable skills. Our workers and unions have exhibited unusual understanding and effort in cooperating with management to achieve a cost structure and product mix which might allow us to maintain a viable operation.(2) Management also has been energetic and straightforward in its approach to our textile problems. In particular, Ken Chace's efforts after the change in corporate control took place in 1965 generated capital from the textile division needed to finance the acquisition and expansion of our profitable insurance operation.(3) With hard work and some imagination regarding manufacturing and marketing configurations, it seems reasonable that at least modest profits in the textile division can be achieved in the future.

部份股东开始质疑我们是否应该继续留在纺织产业，虽然就长期而言其投资报酬率明显低于其它的投资，但我们的理由有以下几个：(1)我们在纽贝福及 Manchester 的工厂都是当地最大的聘雇业者，员工的年龄偏高，缺乏转换工作的能力，同时我们的员工及其公会也已经尽其所能地与经营阶层配合努力改善成本结构及产品组合，以使我们的经营得以维持下去(2)管理阶层也相当努力同时坦承面对产业的问题，尤其是在1965年经营权易主后， Ken Chace 依然尽力尽力地协助我们把纺织部门产生稳定的资金流入转到获利更加的保险事业投资与购并之上(3)努力工作加上对制造与行销组合的乐观预期，我们的纺织事业在未来看起来应该可以维持一个起码的利润空间。

First, from the economic angle of commercial bank, it's high time for commercial bank to diversify its business and improve profit structure, which will enlarge economic effects of scale and scope.

本文指出商业银行多样化经营会带来规模经济和范围经济效应，并论证了目前我国分业经营的格局下，商业银行与资本市场进行合作从成本分析来说是可行的。

Singer Leona Lewis and former Led Zeppelin guitarist Jimmy Page emerged as the bus transformed into a grass-covered carnival float, and the pair combined for a rendition of "Whole Lotta Love".

歌手leona刘易斯和前率领的飞艇的吉他手吉米页出现巴士转化为基层所涵盖的嘉年华花车，和一双合并为一移交&整个lotta爱&。

This is Kate, and that's Erin.

这是凯特，那个是爱朗。