間接成本分配 的英文怎麼說
中文拼音 [jiānjiēchéngběnfēnpèi]
間接成本分配
英文
indirect cost allocation- 間 : 間Ⅰ名詞1 (中間) between; among 2 (一定的空間或時間里) with a definite time or space 3 (一間...
- 接 : Ⅰ動詞1 (靠近;接觸) come into contact with; come close to 2 (連接; 使連接) connect; join; put ...
- 成 : Ⅰ動詞1 (完成; 成功) accomplish; succeed 2 (成為; 變為) become; turn into 3 (成全) help comp...
- 本 : i 名詞1 (草木的莖或根)stem or root of plants 2 (事物的根源)foundation; origin; basis 3 (本錢...
- 分 : 分Ⅰ名詞1. (成分) component 2. (職責和權利的限度) what is within one's duty or rights Ⅱ同 「份」Ⅲ動詞[書面語] (料想) judge
- 配 : Ⅰ動詞1 (兩性結合) join in marriage 2 (使動物交配) mate (animals) 3 (按適當的標準或比例加以...
- 間接 : indirect; secondhand
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In this article, firstly the background of the textile trade conflicts within sino - us or sino - euro are introduced, thus learn that how to discern and dodge the foreign trade risks, how to choose the appropriate investment projects have already become one of the most important questions for exporting companies on foreign trade affairs well - known as high investment and high risk. so the main text makes a risk analysis qualitatively and quantitatively on a textile - exporting trading company from three angles of statistic 、 game theory and portfolio theory, which is the main content that we studied. firstly, the statistic article adopts data of the transaction closing price of the textile clothing index in shenzhen stock exchange at the end of each quarter as well as several other kinds of data reflecting the macro - economic changes, performs an empirical analysis of these data according to the theory of co - integration test 、 granger cause test and impulse response function of time series in economitric, and learn that the impact to ti is more obvious by the economic index reflecting local commodity price level and economic prosperity degree home and abroad, as well as the impact degree and the time lag degree, and knows the macro - economic risks faced by textile business enterprises ; after that by the game theory angle we analyze exactly the managing risks faced by one textile export corporation named beauty. from the game expansion chart the system arrangement between censor ways by exportation goal countries and exporting strategies by the exporting enterprises has been analyzed. involving the benefit assignment between them both the limited rounds and infinite rounds negotiations of cooperation games have been studied, and then country responsibility and the enterprise managing risks on foreign trade affairs and so on have been analyzed exactly ; in order to realize the investment multiplication in the certain degree to disperse the risk, the
本文首先介紹了中美、中歐紡織品貿易爭端的來龍去脈,由此可知在涉外貿易這種以高投入、高風險著稱的行業里,如何甄別和規避外貿風險、如何選擇合適的投資項目已經成為外貿企業的首要問題。因此,正文分別從統計學、博弈論和投資組合三種角度對涉外紡織品貿易公司風險進行了定性和定量的分析,這也是本文的主要研究內容。首先,統計學篇選取了深圳證券交易所行業分類指數?紡織服裝指數( ti )每一季度末的交易收盤價和若干種反映宏觀經濟變化的指標,利用計量經濟學中時間序列的協整檢驗、 granger因果檢驗和脈沖反應函數等理論做實證分析,從而得知反映國內物價水平和國內外經濟景氣程度的經濟指標對紡織板塊上市值的沖擊比較明顯,且可知沖擊程度和時滯度,進而分析出涉外紡織企業所面臨的宏觀經濟風險;接著,從博弈論的角度具體分析一家紡織品出口公司( beauty )的外貿活動所面臨的各種經營風險,該篇從博弈擴展圖入手,分析了出口目的國審查方式與本企業出口策略之間的制度安排;並圍繞雙方的利益分配,研究了有限回合和無限回合合作談判博弈,然後具體論述了國家責任和企業涉外經營風險等問題;在一定程度上為了實現投資多元化來分散風險的目的,投資組合篇從經典的markowitz模型著手,在一些特定條件的限制下,給出了一個相應的投資組合模型。In abc, the " black box " of amortizing of traditional costing - the box of activity is open. there are two steps in costing. first, identify activity, main activity and activity set up activity - based cost pool according to the same characteristical activity, and distribute indirect cost to activity - based cost pool on the basis of resource driver ; second, distribute the cost in activity - based cost pool to final product on the basis of activity driver
在作業成本法下,傳統成本分攤方法的「黑箱」 ? ?作業箱被打開了,由此成本計算分兩步驟進行:第一步,確認作業、主要作業、作業中心,按同質作業設置作業成本庫,並以資源動因為基礎將間接費用分配到作業成本庫;第二步,以作業動因為基礎將作業成本庫的成本分配到最終產品。The main contents are as follows : 1. the theoretical frameworks of the local fiscal expenditure structures are the core contents of the thesis, and its main points are as follows : ( 1 ) die local fiscal expenditure structures are the interrelationship between the different factors under the economic and finance systems ; ( 2 ) the essence of the optimization of the local fiscal expenditure structures is mat the different factors among the local fiscal expenditure structures are suited to the common social needs and the distribution of mem are reasonable and appropriate ; ( 3 ) the efficiency of the local fiscal expenditures are determined by the reasonability of themselves and its effect on the economic variables ; ( 4 ) in addition to adjust the structures, the efficient expenditure management mechanism is needed in order to maintain the optimization processes
通過研究指明: ( 1 )地方財政支出結構是指在一定的經濟體制和財政體制下,在地方財政資源的分配過程中,地方財政支出的諸要素相互聯系、相互作用的內在關系和空間表現。 ( 2 )地方財政支出結構優化的本質是在財政配置資源量占社會資源總量合理的前提下,財政資源內部各構成要素符合社會共同需要的目的,並且分配比例協調合理的狀態。 ( 3 )地方財政支出結構是否合理,直接關繫到支出本身的效率,而既定的支出效率取決于這種結構對經濟變量的影響,即地方財政支出結構的效應。The discuss starts from the " positive externalities " of tech - research and development, pointing out that the products of tech - research and development somewhat has the property of " public good ". without < wp = 8 > government ' s interfere, the intensity of tech - research and development by private section ca n ' t meet the need of " pareto optism " because of the " positive externalities ", as a result, the items of venture capital are insufficient and the development of venture captal will be pull back. rational policies of government expediture can internalize the " positive externalities " - transforming them to more revenue or less cost of the tech - research and development private suppliers. be feared of the high risk at the beginning of venture capital, the private section ca n ' t provide enough capital, the " capital gap " should be fetched up by government with equity capital, creditor ' s right capital, subcidy, at the same time, some other means, such as government purchase, credit guarantee, capital insurance, tax expenditure can promte private capital, is also important. in this part, the function of the above means, the establishment and enforcment of them are breafly discussed. because tax policies play a critical role in fiscal policy, r - y chart is used to analyse the relation between tax and venture capital, at last, a conclution is drawn : tax expenditure can promote venture capital
這部分論述從科技研發成果的「外溢性」入手,指出科技研發成果在不同程度上具有「公共品」性質,這種外溢性使得在純市場條件下,私人部門研發活動強度達不到社會資源配置最優的要求,也使風險投資項目來源不足, < wp = 6 >阻礙風險投資的發展。合理的政府財政支出政策可以使「外溢性」內部化。之後,論述了風險投資資本來源與政府財政支出政策的關系,由於風險投資尤其是其初期的高風險性,民間風險資本不足,應由政府以股權及債權投資、補助等財政直接支出方式彌補資本缺口,運用政府采購、財政擔保、保險、貼息、稅收優惠等間接支出方式,鼓勵民間資本進入風險投資領域也同樣重要。Allocating indirect, or overhead costs to programs helps make the economics of providing those programs more transparent
分配間接成本或一般管理費用有助於使得這些項目的財務狀況更透明。The paper finds out the root causes that result in the indirect expenditure with the consideration of the theory of activity - based costing, and allocates the indirect expenditure according to them
本文按照成本動因的思想找出間接費用發生的成本動因,進而使間接費用的分配具有理論上的依據,同時也具有一定的邏輯基礎。Firstly, the author discusses three results caused by the gradual market transition of capital : the income from property make a bigger proportion in personal income ; the difference in income from property become more responsible for the difference in personal income ; the returns to education has been increased indirectly
第三部分是資本市場化對城鎮居民收入分配的影響。首先,筆者論述了漸進的資本市場化過程對城鎮居民收入分配的影響:財產性收入在個人收入中所佔比重的增大、財產性收入成為居民收入差距的重要解釋因素,間接促進教育收益率提高。The thing flows the trolley name carrying trolley ; the surface uses the electricity to galvanize, the contour artisticly, the service life is long ; attaches the security leather belt, the fixed link loading and unloading speed is quick, both is advantageous for the mechanized transporting, and is suitable for the short distance the manual shift, may realize the plan production, saves the manpower, reduces the cost ; with thing and so on turnover box flows the vessel coordination use, may realize the modular management, the setting at space is big, folds the collection not to occupy the space ; is suitable the thing flows the transporting in the enterprise working procedure ; also may or allocates and dispatches the center in the factory to install the cargo to transport to the store, a direct achievement commodity goods part
物流臺車又稱載物臺車;表面採用電氣鍍鋅、外形美觀、使用壽命長;附安全皮帶、固定桿裝卸速度快,既便於機械化搬運,又宜於短距離的人力移動,可實現規劃生產,節省人力,降低成本;與周轉箱等物流容器配合使用,可實現單元化管理,置物空間大,折疊收藏不佔空間;適用於企業工序間的物流搬運;也可在工廠或配送中心裝上貨物運到商店,直接作為商品貨架的一部分。With different clearance value, displacement curves and velocity curves of generalized coordinates as well as slider displacement error curves in a motion period are obtained. these curves are discussed. results show that if manufacturing cost is kept invariableness, in order to improve precision of mould - cuting, fitting precision of joint connecting the crank and coupler has priority to be considered to increase
採用四階rong - kuta法求解連續接觸模型的動力學方程,得到了一個運動周期內運動副間隙取不同值時,各廣義坐標的位移、速度曲線和滑塊位移誤差曲線,並通過曲線分析,得出了要提高模切機主切機構精度,在相同加工成本條件下,應優先考慮提高曲柄與連桿鉸接處的配合精度的結論。Researching background : the high - speed economic development has deeply changed viewpoints and methods of management. traditional cost allocation method meets deep crisis and faces a great innovation in cost information relative offering and cost management effectively carrying on
一、研究背景傳統成本分配方法通常以直接人工成本、直接人工小時、機器小時等作為間接成本的分配標準,適用於產品品種單一,間接成本數額小且與直接人工成本具有一定相關性的間接成本分配。The research paper is based on the the latest softwares of the managing inventory, its research subject is about simulating the most appropriate inventory quantity and ordering quantity by statisticing the probability of the random require quantity. its purpose is to provide the relied basement for determining the most appropriate inventory quantity and ordering quantity, the deterring policy quality will be raised, so the damage caused by unfit inventory quantity and the benefit of the entrerpreneur will be raised. the research method is by building the inventory management information system, the system includes automated management of parts entering and going out the datasbase. requesting the records of parts entering and going out the datasbase and displaying the sygonal when the inventory quantity is short out. computer calculating the fix period remaining, requesting remaining at any time and displaying if goods need ordering, all the partsof certain a product going out of basement and at the same time checking if the storaging quantity is enough. then simulating the most appropriate inventory quantity and ordering quantity simulating method is as follows : statisticing the random required quantity. calculating the probability, standing for the values with data range producing random data by function accordingly calculating the random required quantity. thenext step is simulating all the projects after pressing in the simulating conditions. finally selecting the best
本文通過分析國內外關于庫存管理軟體的發展情況,提出在線統計貨物出庫情況的基礎上利用模擬方法確定最優存儲方案,其目的是為制定合理的貨物安全庫存量和訂貨量提供可靠的依據,提高企業管理人員的決策質量,從而減小資金的佔用和缺貨損失,提高企業的經濟效益。通過研製庫存管理信息系統使庫存信息管理自動化,也就是實現貨物入出庫管理計算機管理、自動查詢貨物入出庫情況並在缺貨時給予提示、使用計算機貨物余額定期結算、貨物余額實時查詢並顯示是否需要訂貨、裝配出庫管理使得只要輸入需要裝配產品代號和數量,組成它的所有零件就會自動檢庫和出庫。然後對安全庫存量和訂貨量進行模擬,模擬方法是首先自動統計貨物在過去某一段時間內的需求量,計算出概率,用隨機數的范圍表示其概率數值的大小,利用隨機函數產生隨機數、從而間接的產生隨機需求量,給定模擬天數和其他模擬條件模擬各種方案,從眾多的存儲方案中找出最優存儲方案。Article 17. for the purposes of item ( 2 ) of the first paragraph of article 6 of the tax law, the terms " costs " and " expenses " shall mean all direct expenditures, indirect expenses allocated as costs, as well as marketing expenses, administrative expenses and financial expenses incurred by taxpayers while engaging in production and business, and the term " losses " shall mean all non - operating expenditures incurred by taxpayers in the course of production and business
第十七條稅法第六條第一款第二項所說的成本、費用,是指納稅人從事生產、經營所發生的各項直接支出和分配計入成本的間接費用以及銷售費用、管理費用、財務費用;所說的損失,是指納稅義務人在生產、經營過程中發生的各項營業外支出。From the angle of demonstration, this paper first has introduced the special ownership structure of our listed companies and the diversity of dividend payout. then author used the cost minimization model to analyze the dividend policy of 716 stocks listed in shanghai stock exchange during 1997 - 2004. although some necessary changes have been made into the model, the results suggested that the cost minimization model was not suitable for the situation in china
在實證方面,本文首先運用描述性的統計分析介紹了我國特殊的股權結構以及我國股利分配形式的多樣性,接著運用線性回歸分析法對我國1997 - 2004年8年間上海證券交易所上市的716支股票的現金分紅情況進行了實證研究,運用了改進的約瑟夫的成本最小化模型。This thesis generalizes the common process of the cost calculation of universities and advances the allocation standard and methods of indirect educational costs
本文歸納了高校教育成本核算的一般程序,確定了間接教育費用分配標準和方法。It allots the overhead expenses based on tusk, which changes the method to allot the overhead expenses based on indirect manual work. it inaugurates a new era of costing and management. the article introduces the mechanism of activity - based costing system and the development status quo of management accounting
它改變了傳統核算系統中以直接人工作為間接費用分配基礎的做法,而是按「作業」對間接費用進行分配,此法開創了成本計算和管理的新紀元。After analyzing the characteristic of the parallel processing system, some problems about design missile - carrying processing system are pointed out ; network in the parallel processing system has become bottleneck and affect the performance of system, so the processing efficiency is analyzed in a multiprocessor system based on cluster - bus and some rules in designing the network in the multiprocessor system are brought out ; genetic algorithm is used for scheduling in the multiprocessor system, and a scheduling algorithm is described to suit arbitrary number of tasks, unequal task processing time, arbitrary precedence relation among tasks and arbitrary number of parallel processor, so that the schedule length will be minimized ; finally, an atr algorithm is mapped to a ring multiprocessor system, and a block diagram using dsp device is constructed. in chapter 4, the study is performed on real - time system hardware realization of atr. tms320c80 is selected as the kernel processor in multiprocessor system
為此,對一種由常用的dsp晶元組成的多處理器系統的處理器利用率進行了分析,提出了多處理器系統互連網路設計的基本原則;本章使用遺傳演算法作為實現多處理器調度的工具,提出了一種新的任務調度演算法,該演算法主要是為了解決在任務數任意、任務計算時間不相等、任務前趨關系任意、以及任務間存在通信和考慮任務存貯器要求的情況下,如何優化任務在各個處理器上的分配和執行順序,使得多處理器系統總的執行時間最小;最後對一個目標識別演算法進行了硬體實現優化分析,根據分析結果,將演算法映射到由dsp晶元組成的環形網路連接的處理器拓撲結構上,得到了多處理器系統的原理框圖。In order to maintain a balance between public needs in health care and cost - effective hospital management, a new health care team member, the physician assistant ( pa ), was introduced by physicians to take over aspects of the role originally played by resident physicians
為了維持醫療生態的平衡,為了配合民眾健康需求,更為了在成本-效益之間維持平沖點,各醫療機構引進醫師助理( pa ) ,以接替住院醫師部分的工作。Ideally, enterprises need their vpns to be cost - effective and to emulate the kinds of connections they ' ve become accustomed to, including support for pre - allocated bandwidth, transparent point - to - point connections, end - to - end security, and maximum up time
理想的情況是,企業需要的vpn是低成本的、能模擬他所熟悉的各種連接,其中包括預分配的帶寬、透明的點對點連接、端至端的安全以及最大的不停機工作時間等。Firstly, the distortion of rolled piece and the designing method in the beforehand slit pass and slit pass has been analyzed. secondly, based on the research production of predecessor and research of the author, card system selected some corresponding experience formulas such as roll force, roll moment, roll temperature and roll consume, and established spread model in the beforehand slit pass and slit pass and the distribution model of elongation coefficient. subsequently, card system applied the dynamic programming method with minimum roll consume and optimized its pass system
本文以圓鋼雙線切分為基本實體模型,著重分析了預切分孔型和切分孔型在軋制過程中的變形特點及相應的孔型設計方法;基於前人的研究成果及作者的探索,選擇了相應的軋制力、軋制力矩、溫度及能耗模型,建立了預切分和切分的寬展及延伸系數的分配模型;應用動態規劃法以能耗最小為目標函數對孔型系統進行了優化設計;利用visualbasic6 . 0和microsoftaccess數據庫的連接,建立了數據查詢系統,以visualbasic6 . 0和autocad之間的介面在vb環境下完成了斷面孔型圖的繪制。Telecom enterprise in our country is using traditional cost accounting to calculate cost. but this method can ’ t allocate cost for each department and specific product accurately
我國電信企業目前沿用的傳統成本核算體系無法將間接成本,共同費用準確分配到各部門及具體的業務產品中去。分享友人