historical cost model 中文意思是什麼

historical cost model 解釋
歷史成本模式
  • historical : adj 1 史學的；有關歷史的。2 歷史的，歷史上的；過去的。3 有根據的，真實的，非杜撰的 （opp legendar...
  • cost : n 1 費用；代價，價格；成本。2 犧牲；損害，損失。3 〈pl 〉訟費。vt （cost; cost）1 值，要價（苦幹...
  • model : n 1 模型，雛型；原型；設計圖；模範；（畫家、雕刻家的）模特兒；樣板。2 典型，模範。3 （女服裝店僱...
  1. This paper researches the basic statistical rule of oil - gas dynamic system from the systematic theory, combining with the common characteristic and structure characteristic of oil - gas dynamic system, taking the design requirement of oil field development programming into consideration, by using of functional simulation principle ( including nn method, differential simulation method ) and historical data of oil field, establishes the in - out conjunctional relationship of dynamic index of oil field development, and researches the two level index prediction of development dynamic with both oil field and oil production plant on the basis of the in - out conjunctional relationship. furthermore, this paper analyzes the " decision - making variable ", " object " and " restriction terms " by the optimization theory and set up several optimal models which compose the oil field development programming, it is following : optimization model of the production composing ( solving the optimal composing of each subentry production and cor responding cost, workload, including the onshore thin oil production, the heavy oil thermal process production, tertiary oil recovery production, and the offshore production ) ; optimization model of measure production structure ( determining the optimal composing of each measure production and measure workload, which is composed of fracture, acidulation, capital repair and so on ) ; optimization model of the production distraction ( optimal distribution of the whole oil field production to each oil production plant ) and the integrated development programming model of oil field

    本文從系統理論出發研究油氣動態系統基本統計規律，結合油氣動態系統的一般特點，結構特點，兼顧油田開發規劃設計的要求，利用功能模擬原理（含神經網路方法、微分模擬方法） ，依據油田歷史數據，建立了油田開發動態指標間的輸入輸出關聯關系，並在此輸入輸出關聯關系的基礎上研究了油田及採油廠兩級的開發動態指標預測，同時利用最優化原理，在分析「決策變量」 、 「目標」及「約束條件」的基礎上建立了多個構成油田開發規劃的「優化模型」 ，這些優化模型包括：產量構成優化模型（解決陸上稀油產量、稠油熱采產量、三次採油產量、海上產量及對應的成本、工作量的最優構成問題） ；措施產量結構優化模型（解決壓裂、酸化、大修等各項措施產量及措施工作量的最優構成問題） ；產量分配優化模型（將油田的產量最優地分配到各採油廠）以及油田綜合開發規劃模型。
  2. Abstract : the article discusses the short comings of historical cost measure method used in china ' s accounting field. under the market economic condition, based on historical cost principle, the current accounting should use the following methods, equity - method, the method of cost or market prices are getting lower, lower, mothod of cost or net realizable value of gething lower and lower, and future discounted cash - flow model etc, in order to solve the new problems which will happen in the future

    文摘:指出了我國會計界過去常用的歷史成本計量方法的不足之處，提出了在市場經濟條件下，現代會計應採用以歷史成本計量為主的多種計量方法的計量體系，其中包括：公允價值計價法、成本與市價孰低法、成本與可變現凈值孰低法、未來現金流量貼現值計價法等，才能合理解決新出現的有關計量的問題。
  3. 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。
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