经营管理费用

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。

"Operating Costs" means the aggregate of all costs and expenses of maintaining, operating and supervising the Facility which are not properly capitalized but instead are normally charged as a current expense including without limitation: the cost of food and beverage inventories, supplies, and equipment; employment costs including but not limited to wages, salaries, employee fringe benefits, payroll taxes, bonuses, vacation pay, sick leave, profit-sharing, tax deferred compensation, retirement plans and/or pension fund contributions, costs of mobilizing and demobilizing employees, visa costs, housing allowances, automobile allowances, end of service benefits and all other employment costs arising under THE PRC law; advertising and promotional expenses incurred directly by the Facility, administrative and general expenses of the Facility, all reimbursable expenses due Troon, all insurance premiums for all insurance obtained pursuant to this Agreement (other than property insurance premiums), utility and energy costs, grounds and landscaping maintenance costs; Water Costs, routine maintenance and repair costs, operating licenses, fees and permits, credit card and travel agent commissions, and the Monthly Fee, the Base Fee, and the Cooperative Sales and Marketing Fee.

"经营费用"意谓花费在高尔夫设施上的所有维护、运作及管理的费用和开支。这些开支并不作为资本投入，而作为经常性开支的支出。其开支项目包括食品、饮料、物资和设备的花费；员工开销，如工资、薪金、员工福利、工资税、奖金、假日工资、病假工资、分红、税金递延补偿、退休计划及\或者养老金缴款、招聘或辞退员工所用花费、签证花费、住房补贴、汽车补贴、服务津贴终结费以及所有其他根据中华人民共和国有关法律支付的雇佣费用等。直接与高尔夫设施有关的广告和促销费用。高尔夫设施管理和一般费用。与特龙有关的所有可报销费用。根据本和约而购买的所有保险费公共事业费和能源费。场地与景观维护费。水费。日常维护与修理费。经营许可证、通行证等证件费用。信用卡和旅行代理费、月费、合作经营销售与营销费用等。

At present under the socialist market economy condition, completes the enterprise staff thought political work the key is the Central Party Committee 17 big spirits in every sense of the term implementations basic unit Since the specially reform and open policy, has had many head of undertaking, deceives both superiors and subordinates works for one's own interests under the guise of working for the public, thought the present does not have the movement, in the waist the animal pen axe, the fan which in the hand takes, often on greatly sends the arms, teaches whips the staff, often on to the authority coerces the staff, simply not staff when the person looked, the wages casually decides, bully softly, is hard feared, pays out the wages not to have the pay list, wants to give how many to give how many, Sunday does not let the staff rest, does not pay adds the spot to spend If you offer an opinion to him, regards you is the thorn in one's side, the thorn in the side, does everything possible to carry on retaliates you, and direct descendant wilfully tolerates using the hand in authority to oneself, to give the green light to something, to holds the different political view greatly to open killing They use in the hand two "magic weapon" to benefit as the third party in a dispute, deceive both superiors and subordinates flatter the higher authority, exploits power, violates the country head of undertaking the cadre relative about to forbid in this enterprise to be engaged in production management the stipulation Also uses in the hand the authority private full center pouch, is greedy, does everything possible to concoct pretexts makes the forged account, high keeps off the office supplies with the government money purchase modern age to converge the oneself to have, makes the forged account to reimburse the beach person cost, digs national the corner of a wall Then receives using the duty gives the sales commission,包产 outside the package exits the enterprise outside, fishes for the wealth, even allies the annual bonus, violates the country and the enterprise stipulated, then 参股using the duty manages the enterprise But greatly gives the discount in the staff benefit treatment aspect, in 工资分 is joined to greatly makes the issue, drills the national policy spatial, borrows the wage reform is the excuse, seeks the benefit for own clique, borrows the work then to provide the special sedan car for the enterprise basic unit leadership, all expenses completely are responsible by the unit, to become not to pay the solid private sedan car The party and the country stressed repeatedly that, strictly prohibits the leading cadre to exploit power, but such stipulation into head of undertaking cadre's neglected advice, really it may be said in has the policy, gets down has the countermeasure If the country does not carry on effective supervising and managing to the enterprise, does not carry on the strengthened management, gets down for a long time, they can depend on right and not the improper income become the millionaires and surely the wealthy man, the state asset can massively drain, but government's policy can become a mere scrap of paper, loses it in common people's prestige Let these clothes eating insects embezzle national the property, thus causes the enterprise to move towards goes out of business, such example is too numerous to cite individually The working class is the national master, such formulation until now is does not have the question, but present working class's actual condition how?

目前在社会主义市场经济条件下，做好企业职工思想政治工作的关键是把党中央十七大精神不折不扣的贯彻到基层。特别是改革开放以来，有不少的企业领导，欺上瞒下假公济私，认为现在没有运动，腰里苄着斧子，手里拿的扇子，动不动就大发干戈，训策职工，动不动就以权力要挟职工，简直不把职工当人看，工资随便定，欺出软，硬出怕，发工资没有工资单，想给多少给多少，星期天不让职工休息，不付加斑费。如果你给他提意见，就视你为眼中钉，肉中刺，想方设法进行报复你，利用手中的权力对自己和嫡系任意纵容，大开绿灯，对持不同政见者大开杀界。他们用手中的两件"法宝"渔翁得利，欺上瞒下讨好上级，以权谋私，违反国家关于企业领导干部亲属禁止在本企业从事生产经营活动的规定。还利用手中的权力私饱中囊，多吃多占，想方设法巧立名目做假帐，用公款购买现代高挡办公用品归为己有，做假帐报销滩人成本，挖国家的墙角。利用职务之便收授回扣，把企业外包产品外包出去，从中捞取钱财，甚至加盟人股，违反国家和企业规定，利用职务之便参股办企业。而在职工福利待遇方面大打折扣，在工资分配上大做文章，钻国家政策的空，借工资改革为借口，为自己的小集团谋利益，借工作之便为企业基层的领导配备专门的小轿车，一切费用全部由单位负责，成为名不付实的私家小轿车。党和国家一再强调，严禁领导干部以权谋私，而这样的规定成为企业领导干部的耳旁风，真可谓上上有政策，下有对策。如果国家对企业不进行有效监管，不进行强化管理，长期下去，他们会靠正当和不正当的收入成为百万富翁和千万富翁，国有资产就会大量流失，而政府的政策就会成为一纸空文，失去其在老百姓中的信誉。让那些蛀虫侵吞国家的财产，从而使企业走向倒闭，这样的例子不胜枚举。工人阶级是国家的主人，这样的提法至今是没有问题的，可是现在的工人阶级的实际状况又如何呢？

Competent commercial departments at all localities shall actively coordinate pertinent local departments for support small and medium circulation enterprises to promulgate tax and financial support policies related to pioneering work encouragement and supports given to small and medium circulation enterprises for business innovation, technical innovation and market exploration, reduce costs for the restructuring and reform of small and medium circulation enterprises, encourage the financing by means of income from operation of state-owned enterprises' assets, liquidity of commercial land, reduction of state-owned capital in circulation enterprises, transfer and financial allocation, in places where conditions permit, set up special funds for the reform of state-owned small and medium circulation enterprises which shall be used to pay the restructuring fee which is payable by and fails to be paid by restructured enterprises lacking strength to do so, and to pay the social insurance and economic compensation, the payment of which the cash after liquidity of assets of enterprises in bankruptcy is not sufficient to cover, actively coordinate with the local department for real estate administration for its support, solve problems on the ownership of commercial real estate which has been used for long by state-owned small and medium circulation enterprises, and earnestly implement the preferential policies of the State concerning the reemployment of laid-off workers by enterprises and concerning the establishment of small and medium enterprises by laid-off workers from state-owned enterprises.

各地商务主管部门要积极协调当地有关部门出台鼓励创业、支持中小流通企业经营创新、技术创新和开拓市场的税收政策和金融支持政策，降低中小流通企业的改革、改制成本。鼓励有条件的地方通过国有企业资产经营收益、商业用地变现、流通企业国有资本减持、转让以及财政拨付等方式筹措资金，建立国有中小流通企业改革的专项资金，用于无力支付改制费用企业的改制费用以及破产企业资产变现后不足支付职工社会保险、经济补偿等方面费用。要积极协调，争取地方房产管理部门的支持，解决国有中小流通企业长期使用的商业用房产权归属问题。要认真落实国家关于企业吸纳下岗职工就业和国有企业下岗职工创办中小企业的优惠政策。

To explore the limited price charge for single disease from social aspects.

单病种限价收费是医院经营的一种管理模式，是指在临床诊疗收费中，对单一病种病人限定最高费用的做法，是医院的一种自发行为。

"Operating Costs" means the aggregate of all costs and expenses of maintaining, operating and supervising the Facility which are not properly capitalized but instead are normally charged as a current expense including without limitation: the cost of food and beverage inventories, supplies, and equipment; employment costs including but not limited to wages, salaries, employee fringe benefits, payroll taxes, bonuses, vacation pay, sick leave, profit-sharing, tax deferred compensation, retirement plans and/or pension fund contributions, costs of mobilizing and demobilizing employees, visa costs, housing allowances, automobile allowances, end of service benefits and all other employment costs arising under THE PRC law; advertising and promotional expenses incurred directly by the Facility, administrative and general expenses of the Facility, all reimbursable expenses due Troon, all insurance premiums for all insurance obtained pursuant to this Agreement (other than property insurance premiums), utility and energy costs, grounds and landscaping maintenance costs; Water Costs, routine maintenance and repair costs, operating licenses, fees and permits, credit card and travel agent commissions, and the Monthly Fee, the Base Fee, and the Cooperative Sales and Marketing Fee.

&经营费用&意谓花费在高尔夫设施上的所有维护、运作及管理的费用和开支。这些开支并不作为资本投入，而作为经常性开支的支出。其开支项目包括食品、饮料、物资和设备的花费；员工开销，如工资、薪金、员工福利、工资税、奖金、假日工资、病假工资、分红、税金递延补偿、退休计划及\或者养老金缴款、招聘或辞退员工所用花费、签证花费、住房补贴、汽车补贴、服务津贴终结费以及所有其他根据中华人民共和国有关法律支付的雇佣费用等。直接与高尔夫设施有关的广告和促销费用。高尔夫设施管理和一般费用。与特龙有关的所有可报销费用。根据本和约而购买的所有保险费公共事业费和能源费。场地与景观维护费。水费。日常维护与修理费。经营许可证、通行证等证件费用。信用卡和旅行代理费、月费、合作经营销售与营销费用等。

But exist more insufficient , embody in mainly: Various kinds of structured according to the administrative division deal in facilities, the overall arrangement is unreasonable; Management system is not obeyed , the upper and lower responsibilities right relation is indeterminate , overstaffing in organizations, there are too many supernumeraries; The mechanism is unable to adapt to the turn of the market, the expenses are partial and large; The asset- liability ratio is too high, leaving unused , non-performing assets is too big in specific gravity, the heavy , whole efficiency of enterprises burden is low, compare with the big petroleum petro-chemical corporations of foreign countries, all have greater disparity in the respects , such as scale , business income , after-tax profit, per capita business income , per capita after-tax profit ,etc, especially the respects of personnel, disparity is greater.

但也存在许多不足，主要体现在：按行政区划构建的各种经营设施，布局不合理；管理体制不顺，上下责权利关系不明确，机构臃肿，冗员过多；机制无法适应市场变化，费用开支偏大：资产负债率过高，闲置、不良资产比重过大，企业负担沉重、整体效率低，与国外大的石油石化公司比较，在规模、营业收入、税后利润、人均营业收入、人均税后利润等方面都有较大的差距，尤其是人员方面，差距就更大了。

And then, we focus on the problems in the state owned commercial banks' branch banking system, such as organizational structure and internal management.

通过对模型的分析，我们发现要从根本上解决国有商业银行上下级分支机构之间经营目标不一致的问题，就必须对国有商业银行的分支行费用分配等管理方式进行改革。

Meanwhile, the Civil Aviation Authority would work with the State price management departments in research based on the cost and other aspects of airline changes, appropriately increasing the freight tariff announcement, so that prices better reflect the costs of airlines and market changes, more well adapted to production and operation needs of airlines.

同时，民航局将会同国家价格管理部门，在调查研究基础上，根据航空公司成本费用等方面情况的变化，适当提高货运公布运价，使价格更好地反映航空公司的成本和市场变化，更好地适应航空公司生产经营需要。

For a big chunk of credit-card losses; the number of filings (and thus charge-off rates) would be rising again, whether

年美国个人破产法的一个改动使得破产登记急速下降，而后引起了信用卡大规模的亏损。

Eph. 4:23 And that you be renewed in the spirit of your mind

弗四23 而在你们心思的灵里得以更新