theory cost and practice cost 中文意思是什麼
theory cost and practice cost
解釋
理論成本與應用成本-
Have project of project of a batch of deep know well to manage theory and practice experience the tall intelligence of code of hep policy is compound model talent ; register cost division, build engineer of manage of division, inspect, investment to seek advice from the of all kinds major such as division of rate of engineer, estate hold 80 % what job seniority personnel occupies faculty, among them 6 people provide advanced title ; at the same time the company still retained personnel of senior and a batch of famous experts, professor, advanced professional technology, lawyer, and the elite of familiar international convention, perfectness foreign language and it, the advisory expert warehouse that makes system of company much territory, much discipline, much class, network, become " your kind effort " internally the development, brain trust that serves external
擁有一批深諳工程項目管理理論與實踐經驗並熟知政策法規的高智能復合型人材；注冊造價師、建造師、監理工程師、投資咨詢工程師、房地產估價師等各類專業執業資格人員佔全體員工的80 % ，其中6人具高級職稱；同時公司還聘請了一批知名專家、教授、資深高級專業技術人員、律師，以及熟悉國際慣例、精通外語和信息技術的精英，構成公司多領域、多學科、多門類、網路體系的顧問專家庫，成為「鼎力」對內發展、對外服務的智囊團。 -
According to the theory, the multi - levels accounting information disclosure system is completely accorded with the relativity principle, the materiality principle, the cost - income principle ; from the practice, it can satisfy the different quest to the different user, and it can also help to the promotion of the disclosure quality and the accounting theory and practice. it had been adopted by the unite states and england for many years as an accounting convention, it is also adopted by european country such as german holland belgium, spain
從理論上看，多層次的會計信息披露制度更符合會計的相關性原則、重要性原則、和成本效益原則；從實踐上看，它滿足了不同企業的會計信息需求者對會計信息的不同需求，更符合我國實際，有利於披露質量的提高，有利於我國會計理論與實務水平的快速提高。 -
The thesis is made up of three parts : first part, the euro pattern of single currency union. the author starts from " a theory of optimum currency areas " and a cost - income analysis of joining optimum currency area, providing a theoretical background for the euro pattern. then with the practice of european monetary integration, the paper fazes on the innovation of euro pattern to international monetary system
首先闡述歐元模式的理論基礎：蒙代爾等人的最優貨幣區理論以及90年代以來對加入貨幣區的成本和收益的分析；然後，結合歐洲貨幣一體化的實踐，文章重點分析歐元模式對國際貨幣制度的創新之處。 -
Although circles of both the theory and the judicial practice have been conscious of these problems, and had begun to reform the civil trial style boldly and ail - roundly more than 10 years before, owing to lack of systematical theory and the conformity of the system ; the result is that not only some of the reform doings haven " t achieved the reformers " original intension, but also due to too much roundabout course the reform itself has taken, the result is that the reform cost rose and a great deal of judicial resources wasted
盡管司法實務界及理論界也意識到了這些問題，並在十幾年前便開始對民事審判權運行中的審判方式開始了大刀闊斧和全方位的改革，但由於沒有系統的理論和制度整合為指導和依託，因此，致使一些改革措施不僅沒有能夠實現改革者們的初衷，而且由於改革本身走了太多的彎路，又導致了改革成本的增大，由此並浪費了大量的司法資源。 -
After the breakdown of the system of bretton woods, the practice of frequent international capital flowing impels the development of the theory of decided exchange rate. this theory is from the theory of purchasing power parity, the theory of interest rate parity, the theory of international income and expenses to the theory of asset market. but, at present, the theory of cost in exchanging specially used in our country is applicable
布雷頓森林體系解體以來，國際間資本頻繁流動的實踐推動了匯率決定理論的發展，匯率決定理論也從購買力平價說、利率平價說、國際收支說走向資產市場說，但是我國特有的換匯成本說在當前還有一定的適用性，隨著國內外金融市場間的聯系漸趨緊密，利率平價說對於人民幣匯率變動的解釋力也會逐漸增強。 -
Through the systematical analyses measure, which combine classical model of project management and latest modern theory, the thesis integrative analyses the every factor which belong to scope management s time management 、 cost management 、 quality management 、 risk management 、 human resource management 、 procurement managements communication management and integration management of hunan international convention and exhibition center. especially research the effective and practical measure, which include time management of wbs s systematic model measure of risk management s earned value of investment control etc. it has continuous improved and developed the practice of project management, has realized the transform procedure from theory study to practical application. at the same time, the thesis discuss the development thinking of convention and exhibition economy, discuss the future study direction of project management science in our country, summarizes and evaluates the achievement which result from exce llent project management
論文採用項目管理經典模式與最新前沿理論相結合的系統分析方法，對湖南國際會展中心項目的范圍管理、時間管理、成本管理、質量管理、風險管理、采購管理、人力資源管理、溝通管理和集成管理中諸要素進行了優化分析，重點研究了基於wbs進度管理、系統模型法風險管理、掙值法投資控制等行之有效的、符合項目實際的項目管理技術方法，並在項目管理實踐中不斷完善和發展，實現了從理論研究到實踐應用的轉化過程。 -
This paper combines the application and research of cellular manufacturing resource management system in high - efficient numerical control machining technique research of commission of science technology and industry for national defense and demonstration project research of chengdu aerocraft corporation, studies and practice the management of workshop ' s resource management which according to mrp hand jit " s thoughts and the characteristic of manufacturing execution system to meet advanced management concept ; have realized the computer - assisted management of the measuring tool, cutter, fixture and material in numerical control manufacturing center of chengdu aerocraft corporation, have introduced some manage method, concept and the management thought in production planning and controlling management, stock management and cost management ; makes the information of cost manage department, technology department and resource management department can be shared and integrated with each other, have guaranteed the production of numerical control manufacturing center of chengdu aerocraft corporation can go on by order ; this paper is taking the management of cutter as a sample, have studied the major working process and the realistic demand of resource management in the environment of numerical control ; have established systematic function model and information model with the method of idefo, idef1x ; under the support of intranet, with the method of joint application and development, combines advanced management theory and reality, using mature software development tool, this paper have developed the computer - aided manufacturing resource management software under the pattern of c / s
本文結合國防科工委「高效數控加工技術研究?成飛示範工程」課題中單元化製造資源管理系統的研究與應用，從車間層開始圍繞製造資源計劃（ mrp ）和準時制生產（ justintime ，簡稱jit ）的需求並結合製造執行系統（ manufacturingexecutionsystem ）的特點對車間資源的管理作了一定的研究和探討，並付諸實踐，以適應先進的管理理念；實現了成飛數控加工中心刀具、量具、工裝、物料等製造資源的計算機輔助管理，介紹了一些計劃與調度管理、庫存管理、成本管理的管理思想、理念及方法，完成了與車間生產調度部門、工藝部門、經營管理部門的信息共享和集成，從製造資源的角度保證了成飛數控加工中心的生產能有序、受控的進行；對今後的車間層製造資源管理探索出了一條切實可行的解決途徑。本文以刀具管理為例，研究了高效數控環境下製造資源管理的現實需求及主要的工作流程；採用idefo 、 idef1x方法建立了系統的功能模型和信息模型；並在車間局域網的支持下，採用聯合應用開發（ jad ）方法（即程序開發人員與最終用戶共同開發系統） ，以先進的管理理論為指導，結合生產現場的實際情況，利用成熟的軟體開發工具開發了c s模式下的計算機輔助製造資源管理系統軟體。 -
By setting out from the relations between accounting standards and business environment and absorbing the prevailing international comments on business combination, put forward several proposals for the draft of business combination standards. there are : distinguish methods under common control ; select purchase or pooling of interests ; determine the validity date ; recognize the purchase cost and relevant fees ; determine the discernable assets and liabilities and their fair value ; determine the value of minorities ; recognize the goodwill, information disclosure. wish the endeavors can help push forward the development of the theory and practice of our accounting on business combination
以會計準則與企業環境的相互關系為出發點，介紹企業合併準則的國際發展動態，針對我國的現實經濟環境和會計環境，對我國企業合併會計準則的制訂從以下幾個方面提出建議：明確共同控制下的企業合併會計處理方法；購買法和權益集合法的選擇；收購生效日的確定；購買成本和相關費用的確認和計量；如何確定購入的可辨認資產和負債及其公允價值；少數股權的價值確定；商譽的處理，建議區分商譽和無形資產；信息披露的要求。 -
In this paper i calculate the reasonable possession quantity of port handling machineries with chance - constrained linear programming. first in the paper is the background and meaning of this research ; then analysis present situation of port machinery management both in practice and theory ; in chapter 3, i qualitatively discusses characters influencing machinery quantity, which include lifting ton, intact rate and using rate, age of machinery, machinery purchase and working cost and so on. in chapter 4, i take the influencing characters to mathematic model of chance - constrained linear programming, aiming to maintain the need of production and reduce machinery cost
文章首先介紹了選題的背景、意義以及主要工作；第2章介紹了港口機械管理在港口企業管理中的地位與作用，以及我國港口機械設備管理與配置現狀，並簡要介紹目前港機合理擁有量的理論研究方法；第3章從技術與經濟角度定性分析了各種因素對港機擁有量的影響，其中主要包括機械起運量、完好率與利用率、機械設備役齡、購置與營運成本等；第4章將各種影響因素引入模犁，提出以完成生產任務、機械成本最低為目標，應用隨機線性規劃模型計算港口流動機械合理擁有量的方法；第5章以大連港大港區為例對模型進行應用，選擇四種型號叉車為研究對象，對其歷史經濟與技術數據進行統計分析，其中重點對隨機變量單位臺時維修費用進行了正態分佈擬合。 -
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。 -
These years, with the stabilization of macro - economy and attaching importance to cost management and economic benefit, some enterprises have taken the lead in bringing standard cost system into effect. on the foundation of existed research results, by using the advanced theories and methods home and abroad, and through analyzing a great amount of data, the author discussed issues related to theory and practice of standard cost system
近十幾年，隨著宏觀經濟環境的穩定、企業內部對成本管理和經濟效益的重視，以及會計電算化在我國企業中的普及，為推行標準成本制度提供了方便，一些企業率先實施了標準成本制度，並且在我國的三資企業中得到廣泛的應用，取得了較好的效果。 -
Chapter 1 and chapter 2 explain that the responsibility accounting systems apply to cost management practice has historical necessity by starting with recommending the purposes and meaning of selected title, and it has introduced the basic theory of the relevant responsibility cost at the same time
論文第一章、第二章從介紹選題的目的和意義入手，闡述了責任會計體系應用於成本管理實踐的歷史必然性，同時介紹了相關責任成本的基本理論。 -
The development and progress in the theory and practice of wpcm for international and domestic engineering projects are comprehensively summarized as well. the technique of wpcm for engineering projects is analyzed. an essential model for the technique of the activity and process - based cost management is proposed by using the principles of the activity - based costing and management
本文首先全面闡述了工程項目全過程造價管理的概念、最新發展、研究現狀與學科前沿，同時對國際、國內工程項目全過程造價管理的理論與實踐的發展變化進行全面的總結和概括，提出了工程項目全過程造價管理中的問題，全面分析了工程項目全過程造價管理方法的技術方法，運用基於活動的造價（成本）核算原理和基於活動的管理原理建立了工程項目與全過程造價管理技術方法的基本模型。 -
Based on both the cost - benefit analysis and the theory and practice of urban drainage analysis, we successfully constructed an economic evaluation framework and procedures which can be used by government agencies in deciding on the most favorable project among several alternatives
由於政府財政目標與其保障人民生命財產免於損失的目標常會互有沖突，因此如何在二目標間取得一個平衡，找出最有效且最適的方案，便成為政府施政時的一個主要考量。 -
Research on both the theory and practice of cost accounting of chinese hospitals
我國醫院成本核算理論和實踐問題探討 -
Since chinese four assets managements company were established, they started to face many challenges, especially " how to get back assets as much as possible and how to abate the handling cost as much as possible ? ", " how to effectively handle the bad financial asset by diversified manners ? ". asset - backed securitization is one of many effective methods to handling of bad financial asset by many assets management company in many foreign countries. at present, chinese financial assets management companies are exploiting in the field, however not get to success yet. based on history study, statistic method and theory in combination with practices, this article first described the quo status and current development in handling of bad financial asset in china, and analyzad the problem happened during handling of bad financial asset. on basis of explaining relative theory and practice on asset - backed securitization and combining with successful experiences of foreign companies and latest development in china, this article tried t o conclude the general rules on bad financial asset - backed securitization, and pointed out that china had its primary conditions ready on asset - backed securitization and it was practicable to further develop financial innovation and execute bad financial asset - backed securitization. in considering of our established assets management company ' s structure, it designed a practicable program to implement asset - backed securitization by assets management companies. in designing, it focused on transfer pricing of bad financial asset, and at same time it included problem, study and countermeasures on establishment of special purpose vehicle under bad financial asset - backed securitization situation
本論文採用歷史、統計、理論聯系實際的方法，從金融資產管理公司的成立背景談起，先描述了我國不良資產的現狀和處置進展，指出了目前不良資產處置存在的手段單一、技術含量低從而處置進展較慢、且效率不高等問題，然後在闡述資產證券化的相關理論與實務的基礎上，結合國外不良資產普遍應用資產證券化的成功經驗、以及國內研究的最新動態，力圖總結出不良資產證券化的一般規律性內容。並指出我國資產證券化的基礎條件已具備，進一步金融創新，對部分不良資產證券化是可行的。結合我國已成立的金融資產管理公司的不良資產結構，設計出了資產管理公司實施資產證券化的可行性方案。 -
This thesis is divided into six parts : firstly, it introduces and analyses the conception of trade secret and bases on the economical analysis of the trade secret infringing reason on the theory of cost and income. in the second part, it discusses the mode of administration, which we are using in trade secret protection. during the third part, the thesis gives some advice to how to protect trade secret in enterprise on the basis of probing into the reason of infringing trade secret. finally, it put forward some proposal on protecting trade secret in practice
本文結構如下：首先對商業秘密概念作了較詳細地介紹和分析，在此基礎之上，依據成本收益的關系，從對商業秘密侵權原因的經濟性分析入手，用經濟學手段揭示了商業秘密的保護、侵權和賠償等的法律意義；然後著重討論了工商行政手段在商業秘密保護中的作用，突出了行政手段的特殊作用；並特別針對企業如何保護商業秘密進行了建議；最後根據商業秘密保護在實踐中暴露的一些問題，提出了一些看法。 -
With different financing modes, there will be different capital structures. when given a gross financing amount, how a firm choose a reasonable capital structure or financing mode such as bond, stock and bank loan under a rational pecking order according to it ' s target function, cost and income is a hot topic that is focused on by both financial theory and practice
所以在給定企業融資總量時，企業如何依據其目標函數、成本和收益，選擇合理的融資結構或融資方式即採取債券融資、股票融資還是銀行信貸，並在一定融資順序（ peckingorder ）安排下形成合理的融資結構，實現企業市場價值最大化，一直是財務理論和實踐中人們十分關注的問題。 -
Finally, the personal suggestion is offered. in the analysis, much knowledge is applied, such as market survey, analyzing competitors, analyzing the cost and benefit, combining the theory with practice in marketing, channeling and branding, hoping to give the light on development of ladies " wear at home
在分析的過程中綜合運用市場調查、競爭者分析、成本收益分析等多種方法，結合戰略、營銷、品牌、渠道方面理論及實際營銷經驗，希望為國內女裝的發展提供一些借鑒與啟迪，從而緩解問題，獲得競爭優勢與持續發展。 -
The purpose of engineering project control system decision is to obtain an optimum method. to evaluate a project schedule should consider comprehensively the technology and economic indexes, which conclude time, cost and resources. however, it is not reached in theory and in practice
工程項目控制系統決策以網路計劃的優化為依據尋求最優方案，衡量一項計劃方案的優劣，應該綜合評價它的技術經濟指標，包括工期、成本、資源消耗等，但是目前還沒有一個能全面反映這些指標的綜合數學模型用以作為評價最優計劃方案的依據。
分享友人