In the consequence , ignoring a appropriate ratio of cost - benefit , ignoring cost controlling in the operation , lacking of cost data and necessary cost managing skills always existed in the whole insurance industry . abc ( activity - based costing ) is a kind of advanced method of cost calculation and management . it can provide the objective , true and accurate cost information for the product and service 作业成本制度作为一种先进的成本核算和管理办法,它依据作业成本动因,采用多样化的分配标准,使成本的可归属性大大提高,为产品及服务提供客观、真实、准确的成本信息;同时它不只是一种计算产品成本的基础,还是一种持续的成本管理过程,既可用于控制成本,也可用于企业的一些重要领域,例如预算编制、间接费用部门的绩效衡量、战略管理等。
The thesis divides into five parts . from several groups of basic conceptions , we use the method of cost - income and structure - institution to deduct the logical ideas from one layer to another . the progress of the forming and evolving an inter - firm network is abstracted to the problem of the adaptability and the stability of an organization system respectively 全文共分五个部分,以成本-收益以及结构-制度的剖析范式,从几组基本概念入手,逻辑推演层层展开,将企业网络的形成和演变过程分别抽象为组织系统的适应性和稳定性问题,构建了一个比较全面的分析框架。
Some experts and scholars have discussed areas between city and countryside , but no one divided the idiographic boundary about it . second , as defined factors of rank and grade , it chose the factors affecting the city and countryside . finally , at the ways of evaluating land price , it spread the using scope of the profit , cost , and rating of reduction in the method of income reduction and the exploitation expenses of the land , the tax in the method of cost approach 在此之前,虽然有关专家和学者已对城乡结合部作了不少论述,但均未曾划分出具体界线;其次,确定定级因素时,选择了对城市和乡村均有影响的定级因素;最后,在土地估价方法中,拓宽了收益还原法中的土地总收益、总费用、还原率以及成本逼近法中的土地开发费、税费等参数的应用范围。
The " conception of cost management of modern printing enterprises " section mainly introduces the concept of cost , theoretic methods of cost management and composition of costs of printing enterprises , and analyzes the status quo and existing problems on cost management of printing enterprises in china “现代印刷企业成本管理的概念”部分主要介绍了成本的概念,成本管理的理论基础和方法,探讨了印刷企业的成本构成。对我国印刷企业成本管理的现状及面临的问题进行了分析。
In this dissertation , special emphasis has been put on the methods of cost of manufacture resource planning ( mrp ii ) and manufacturing execution system ( mes ) . the dissertation mainly consists of three sections : 1 ) because popular manufacture resource planning ( mrp ii ) software is lacking in controlling cost of manufacturing and manufacturing execution system ( mes ) software does n ' t contain cost management module , cost management is added to mes to enhance the controlling of cost of workshop . through combination of mrp ii and mes , the cost of product life cycle can be manipulated and the information of cost is accurate and timely 本文以车间成本管理为研究课题,重点论述了离散性企业在制造资源计划( mrp )和制造执行系统( mes )环境下的车间成本管理方法,主要研究内容有: 1 )根据当今流行的制造资源计划( mrp )系统对车间生产底层的成本控制不完善,而针对车间管理层的制造执行系统( mes )又缺乏成本管理的现状,提出将成本管理加入到制造执行系统( mes )中,增强对车间层的成本控制,再通过mrp系统和mes系统的结合,可以对产品的整个生命周期的成本进行控制,从而提高成本的准确性和实时性。