cost theory of value 中文意思是什麼
cost theory of value
解釋
價值的成本學說-
Consequently the academic base of strategic management accounting comes from the theory of strategic management, the theory of competitive advantage and farther application of the last word in management accounting including economic idea and the theory of management. basic methods of strategic management accounting not only comprise traditional analyse means, decision making means, control means, but also comprise new methods such as activity - based costing, target cost, value chain anahce, produce life cycle cost, the balanced scorecard ( economic value added ) in field of management accountingo this thesis introduces these new methods in three aspects in detail, those are programming in prophase, contro ] of proc ess and value of achievement
正因為如此，戰略管理會計的理論基礎不僅直接源於戰略管理理論，尤其是競爭優勢論，還體現了經濟思想、管理理論的最新成果在管理會計中的應用，其基本方法既包括傳統的分析方法、決策方法、控制方法，又包括了作業成本計算、目標成本計算、企業價值鏈分析、產品壽命周期成本計算、平衡計分卡（包括經濟增加值的計算）等管理會計新方法。 -
Approach of cost value theory of modern medical equipment ' s maintenance and repair
現代醫療設備保養維修成本價值理論探討 -
The thesis defines the concept of asset securitization, expounds characteristic and the condition to use. analyses the relationship between the choice of financing tool and the firm value, express max firm value is a good standard to weigh the tool. then, through the ri model and finance theory, the thesis explains the motivations of asset securitization, demonstrates the influence effect on firm value by qualitative and quantitative analysis of cost - benefit of corporate asset securitization, and discusses the role of asset securitization to solve corporate financing puzzle and the future of asset securitization in our country
本文首先提出我國企業面臨的融資困境的實質是企業資本結構的不合理以及融資渠道單一影響的，即融資工具不能實現企業價值最大化;在對資產證券化的概念進行界定后，闡述了關于資產證券化的特徵，明確了資產證券化的特點和使用條件;分析了資產證券化工具的選擇與企業價值之間的關系，提出了企業價值最大化是衡量企業融資工具選擇是否合理的標準，為企業通過資產證券化融資提升企業價值提供了理論準備;然後，運用現代財務理論和剩餘收益模型，通過對我國企業資產證券化的實踐進行成本收益的定性和定量的效果分析，論證企業資產證券化對企業價值的影響效果;最後論述了我國實施資產證券化的現狀和未來發展，並且對我國實施資產證券化的具體方式提出了新的構想。 -
As a product of the class struggle of the british industrial revolution in the first half of the 19th century, the theory of comparative cost put forward by ricardo david on the base of the labor theory of value had revealed the possibility of achieving the comparative profits i. e. save on social labor by way of labor division between two countries
比較成本說是十九世紀前葉英國產業革命時期階級斗爭的產物，李嘉圖的比較成本說建立在勞動價值論的基礎上，揭示了兩國通過分工實現這種比較利益即節約社會勞動的可能性。 -
Translation 2 ： as a product of the class struggle of the british industrial revolution in the first half of the 19th century, the theory of comparative cost put forward by ricardo david on the base of the labor theory of value had revealed the possibility of achieving the comparative profits i. e. save on social labor by way of labor division between two countries
比較成本說是十九世紀前葉英國產業革命時期階級斗爭的產物，李嘉圖的比較成本說建立在勞動價值論的基礎上，揭示了兩國通過分工實現這種比較利益即節約社會勞動的可能性。 -
The maximum of marketing value is accredited corporation financial goals, the thesis base on modern corporation financing theory and analyze the theory of net interests, net business income and mm theory. further more, on the base of mm theory, the thesis expound the infection of bankrupt cost and agency cost to corporation capital structure, bring forward a balance model of the both from the view of the creditors and debtors
本文以西方現代企業理論和財務金融學公認的市場價值最大化為企業目標，系統地分析研究了凈收益理論、凈營業收益理論、 mm理論等早期和現代資本結構理論，並以mm理論為分析框架，詳細地闡述了破產成本、代理成本對企業資本結構的影響，進而從債權人、債務人的角度提出了兩者綜合作用的權衡模型。 -
The paper studies on the theory of information resources ( ir ). research started from 7 issues questioned by the author : information value, information welfare, information and social utility scale, information and social transaction cost, management of intelligent ir, allocation efficiency of ir, ir and society
本文是關于信息資源的理論研究，研究的切入是筆者對現存理論提出的七個問題：信息價值、信息福利、信息與社會效用等級、信息與社會交易成本結構、智力型信息資源管理、信息資源配置效率、信息資源與社會。 -
This paper take comprehensive development project - " enrich farmers through water conservancy ( eftwc project ) " in pinggu district, beijing as an example or research area, to built up indexes system for evaluating such projects based on the analysis of the project ' s functions ; to evaluate the effects of eftwc project on the development of agricultural economy in research area with statistic analysis method, such as the theory of gray system and regression analysis method. the key points of this paper are focused on as following aspects : ( 1 ) the value of eco - environmental benefits of eftwc project in pinggu district is evaluated based on utility value theory and environmental economic methods such as equivalent substitution approach, opportunity cost approach, and replacement cost ap proach ; ( 2 ) the economic effects on investment are appraised with both static and dynamic cost - benefit analysis methods ; and ( 3 ) the effects of the eftwc project on the economy and society sustainability in research area are evaluated synthetically from three aspects : society development ability, economy development ability and resources and environmental capacity
本文以北京市平谷區水利富民綜合開發工程為例，在分析了水利富民綜合開發工程功能的基礎上，建立了水利富民綜合開發工程效益價值評估的指標體系；用灰色系統理論、回歸分析等統計分析方法進行了水利富民綜合開發工程對平谷區農業經濟發展的影響評價；重點以效用價值論為理論依據，用等效替代法、機會成本法和重置成本法（恢復費用法）等環境經濟學方法，對平谷區水利富民綜合開發工程生態環境效益價值進行了評估；採用靜態和動態費用效益分析法進行了水利富民綜合開發工程投資經濟效果分析；最後從社會發展能力、經濟發展能力和資源環境承載能力3個方面進行了水利富民綜合開發工程對平谷區經濟社會可持續發展能力的綜合影響評價。 -
Chapter 3 from four levels such as value ( the theory of value chain ), cost ( the theory of transaction cost and contract ), evolution ( the theory of hyper - cycle theory ) and technology ( application and development of vt & it ) carries on theory interpretation why enterprise would rather choose virtual function than market function or internal function
第三章從價值（價值鏈理論） 、成本（交易費用和契約理論） 、進化（超循環理論） 、技術（ vt和it的應用與發展）四個視角對企業選擇功能虛擬化而不是功能市場化或功能內部化進行了理論解釋。 -
Business valuation based on modern economy is one of the most difficult and comprehensive professional work in asset appraisal, but also stands for the trend of the appraisal. as china implemented planned economy all the long in the past years, the concept of business value was proposed later than other advanced countries. the study on the theory and method of business valuation we made is relatively backward. all these lead to that we merely use cost method in practice. with the improvement of market economy, the validity of cost method is challenged. hunting for appraisal methods suitable for china circumstance has become more and more urgent. this thesis presents its own opinion on the adjustment of the basic frame of theory of business valuation. for the first time, it puts systems theory into the study of the theory base, and believes that the enterprise as a compound entity has higher efficiency than the sum of its constituent, and then proposes new appraisal assumption. aiming at the obscure understan ding, it analyses a group of conception related to business valuation. after giving a whole analysis and study, this thesis indicates the income approach which emphasizes earning - capacity of a enterprise should become the correct choice of china, and makes a further study on the origin - features and feasibility of this method
植根于現代經濟的企業價值評估是資產評估中綜合性最強，技術難度最高的業務之一，也是評估業未來的發展方向，由於我國過去長期實行計劃經濟體制，企業價值概念的提出和運用時間較晚，缺少現代經營理念的積累，企業價值評估的理論與方法的研究比較滯后。本文試圖以理性分析和案例分析相結合的方法，系統研究和分析企業價值評估的基礎理論及其現實條件下，適應我國經濟發展的評估方法，以期為構建有中國特色的企業價值評估理論和方法體系做一些有益的探索。文章以企業價值評估的基本概念為起點，在對眾多關于企業性質的學說和理論觀點進行概括抽象的基礎上，指出了整體性、持續經營和盈利性是企業的重要特徵，依據企業的整體性運用系統方法闡明了企業的價值大於組成企業的單項資產價值之和，據此提出了反映企業價值評估特點的有機組合增殖假設；依據盈利性的特點，強調了企業價值評估的核心應為企業的獲利能力，而不是組建企業的成本；對企業價值、企業價值評估含義、特點的論述以及對相關概念的辨析表明了作者的個人觀點和文章的基本定位，而從評估目的入手劃分的以產權變動為目的的企業價值評估和以財務決策為目的的企業價值評估與企業價值評估的假設、評估核心共同決定了評估方法的選用。 -
Due to the affinities between time and cost, pmis should combine time management and cost management together. the theory of " earned value " provides a proper model for pmis
由於進度和費用的密不可分的關系，項目管理信息系統應該對進度和費用進行統一的管理，而在這一點上項目管理理論中的「贏得值」理論為之提供了很好的模型。 -
The second stage is the theory of equilibrium between supply and demand come into being, it came through the labor value theory, the production cost theory and the subjective utility theory, and was united by a. marshall who created the equilibrium theory which says the price is decided by the marginal equilibrium between the market supply and demand
這一階段的價格理論在經歷了勞動價值論、生產摘要成本論、主觀效用論后，最後由馬歇爾統一了古典經濟學中的各個價值理論流派，綜合形成由市場供求邊際均衡決定的均衡價格論。 -
Applying strain - energy distributing theory during col1iding and energy ruler during colliding, the paper put forwards the critical velocity equation which rock - mass destroy when colliding occuf, and other severa1 equations to make certain average velocity and motion direction after collide. at the same time, the equation to make certain the value of energy to make rock - mass destroy has been deducted, and on the base of this, the paper brings forward the equation to calculate average diameter after rock - mass falls into pieces by the way of word - cost theory. accordingly, the paper perfectly studies the effect of falling into pieces in the course of landslide colliding
（ 3 ）首次應用碰撞過程應變能「分配」原理及巖體破壞的能量條件，導出了滑坡巖體在碰撞時發生破壞的臨界速度公式及碰撞后滑坡巖體的平均速度和運動方向的確定公式，導出了碰撞過程用於巖體破碎的能量計算公式，並在此基礎上，利用功耗原理，提出了滑坡巖體破碎后平均塊度的計算關系式，從而較完整地分析了滑坡巖體碰撞的解體破碎效應。 -
The research of human resource value measure models of this paper has very important theoretical meaning and realistic significance. under the guidance of marxian labor valve theory and occident human capital theory and element distribution theory, this paper aims at the high science & technology software development enterprise and designs model systems of human resource group value and individual value measuring, which not only adhere the traditional accounting principle, but also combine qualitative analysis with quantitative analysis. in detail, it is organized as follows : ( 1 ) according to some defects of the available value measuring models, this thesis brings forward 4 innovative trains of thought : adopts the method that combine qualitative analysis with quantitative analysis, and establishes the new measuring basis that contain human resource the present period input cost and realized value, and defines the high - grade human resource as the target evaluation group of individual value measuring, as the basis for revealing the real contribution of human resource group firstly and achieving individual value by distributing group value to the target evaluation group in according with the specific rules secondly ; ( 2 ) analyzes the constitution of human resource value, and comes up with new way of thinking on group value measuring : adopts the historical cost means to calculate human resource group the present period input cost, and rectifies the present period realization value theory of li - shicong professor from accounting angle, and obtains more scientifically the group present period new contribution value, as the basis for structuring the new measuring
首先揭示組織中人力資源群體對企業的真實貢獻，然後再將群體價值以一定的規則分配給目標評估群，從而確認個人價值; （ 2 ）分析人力資源的價值構成，提出新的群體價值計量思路:採用歷史成本法計量群體當期投入成本，並對李世聰教授提出的當期實現價值理論從會計學角度進行了修正，更為科學地確定了群體當期新增貢獻價值，從而構建了全新的人力資源群體價值計量模型; （ 3 ）分析個人價值的影響因素及其關系，提出新的個人價值計量思路:運用層次分析法獲得目標評估群在群體當期新增價值中的權重，確定高級人力資源當期所創造的貢獻份額;基於崗位相對權重和個人崗位績效評估值這兩個關鍵指標，將層次分析法和關聯矩陣法結合起來，計算個人貢獻價值系數，確定某個體在目標評估群中的權重，從而構建了全新的人力資源個人價值計量模型; （ 4 ）選取了一家人力資本含量較高的it公司，將所構建的理論模型在該公司進行了實證檢驗，驗證了模型體系在實務中的科學性與可操作性，從而在一定程度上豐富了人力資源價值計量理論，推動了人力資源會計與現行會計核算體系的接軌。 -
The main logic as follows : ( 1 ) introduced acquisition theory, proprietary theory, integrated logic and strategic management theory as well as used them as proves of question analysis ; ( 2 ) introduced the frame of paper and analyzing methods ; ( 3 ) introduced the setting and process of hua yuan group acquisitioning full set equipment of shanghai ; ( 4 ) analyzed the case from effect of acquisition ; acquisition motivation included considering government policies and staff circumstances ; however respectively acquisitioned effect involved service, cost and culture ; ( 5 ) specified the faults and question of acquisition from the affects of value estimate, selection of investment strategy, construction of management system and integration of sources etc ; ( 6 ) - - projected the necessity of integration and specified the countermeasure and suggests of integration
文章邏輯大體如下： （ 1 ）介紹並購理論、產權理論、整合邏輯以及戰略管理理論作為問題分析的依據； （ 2 ）介紹文章的框架和分析的方法； （ 3 ）從筆者調研所了解的情況來介紹中國華源集團收購上海成套設備的背景和過程； （ 4 ）從並購動機和並購效應的事前和事後對比來對案例進行剖析；並購動機除了對兩個企業分別考慮外，還必須加入對政府政策和員工處境兩個方面的問題；而企業的並購效應則涉及業務、成本和文化三個方面； （ 5 ）主要從企業的價值評估、投資策略的選擇、管理體系構建和資源的整合等方面詳細地分析並購的失誤和問題； （ 6 ）提出整合的必要性和詳細地分析整合的對策和建議。 -
Theory of supply chain management is from baud ' s value theory and step by step it becomes a new major, and now is widely utilized in the business to cut down the cost
供應鏈管理是由波特價值理論發展而形成的一門新興的管理學科，現已經被廣泛地運用於企業的經濟運行當中，是企業降低成本的有效手段之一。 -
Firstly, based on the exploration of the implication, classification, value and function of logistics, the basic characteristics of modern logistics and the theoretic framework of logistic management are summed up. then by comparing the logistics industry development in china with other countries, some gaps and the relevant reasons are pointed out secondly, after the environment and general motive needs for logistics industry development are dealt with, the forming mechanism of logistic alliance is clarified successfully with the transaction cost theory
首先，在探討物流內涵、分類、價值與功能要素的基礎上，指出了現代物流的基本特徵，闡述了現代物流管理的理論框架；通過對國內外物流業發展的比較分析，指出了我國物流業發展中存在的差距及其宏觀與微觀原因。 -
So, to research how the oil picking factories enhance the cost management is very important and meaningful. this thesis makes a review systematically about the theory of capital management from the basic and forward theory of capital management in the world, analyzes the problem about the capital management of gudao oil picking factory, probes into the measures and the methods to settle the problems, and then brings the comprehensive proposals about the capital management of gudao oil picking factory : improves the system of capital control, establishes the models of the whole capital control system at the base of task management, build the value chain of oil picking factory task, through making use of the theory of task value chain, shifts the stress of the capital management of oil picking factory from the crude oil producing to task value chain. through canceling the task that did not add the value, control the capital expenditure, then makes the capital management more precisely and completely ; through analyzing the task segment specifically, makes the measures of the single task capital management, clear the stress of every segment of the task, manages the crude oil picking capital objectively ; applies the forward theories and ways of the capital management, analyzes the capital and benefit, evaluates the capital and the output scientifically, basing on the theory. analyzes the measures of the capital management and the whole capital system precisely, then provides the basis for the operation policies
本文從成本管理的基本理論、國內外成本管理的前沿理論出發，對成本管理理論進行了系統回顧，對國內外石油公司的管理方法進行了系統比較，針對孤島採油廠成本管理中出現的問題和難點進行了深入分析，對解決問題的措施和辦法進行了探討，提出了孤島採油廠油氣開采成本管理的綜合措施和建議：成本控制系統需進一步優化，建立以作業管理為基礎的全面成本控制系統優化模式，構建採油廠作業價值鏈，通過運用作業價值鏈理論，把採油廠成本管理的重點從原油生產轉變到作業價值鏈上來，通過取消非增值作業，控製成本支出，使成本管理更加全面、精確；通過對作業環節的具體分析，制定分項成本管理措施，明確各環節工作重點，有針對性地進行油氣開采成本管理；運用先進的成本管理理論與方法，進行成本效益分析，科學地評價成本、產量的投入-產出效果，根據科學地理論基礎對成本管理的方式方法，整個成本系統進行準確的分析，為經營決策提供準確依據。 -
Based on the process of the high - tech ' s development as well as basic theory of economics, the paper elaborates the essential characteristics of the high - tech systematically, further analyzes the character of high - technical value which is high - risk, high - extrinsic value and, high - cost
根據高技術發展歷程及經濟學基本原理，系統闡述了高技術的基本特徵，深入分析了高技術價值的高風險性、高附加值性、高成本性。從而揭示了高技術價值的經濟科技特性，為高技術價值的評價奠定了基礎。 -
Study on the base of value theory about cost approach in asset appraisal
資產評估成本法的經濟價值論基礎研究
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