cost-based budget 中文意思是什麼
cost-based budget
解釋
按成本編制的預算-
This thesis adopts empirical research methods, with changjiang communication navigation bureau as a study object, under the guidance of the public financial theory and with zero - base budget idea and activity - based costing system applied ; it provides the general thought by which we investigate each itemized outlay ration standards using the method of sourcing " the chain of the reason of necessary cost " and provides the idea of distributing the common cost in the light of the actual time of the non - commonweal and commonweal communication, researching the method of investigating the budget ration standards of over - water commonweal communication institutions. the research harvest has important theoretical and practical sense to the over - water commonweal communication institutions when making budget
本文採用實證研究的方法，以長江通信導航局為研究對象，在公共財政理論的指導下，運用零基預算和作業成本法的基本思想，研究了水上公益通信單位預算定額標準的測定方法，通過追溯「必要費用成因鏈」來測定各項費用定額標準和根據非公益性通信與公益性通信實際發生時間來分攤共同費用的思想，研究的成果對水上公益通信單位編制預算具有重要的理論和實踐意義。 -
The second chapter studies the economy of ship ' s power plants, based on the aspects of lowering fuel cost, waste heat recovery, the match of ship, machinery and propeller, increasing propulsion efficiency, increasing the economy of ship ' s power plants, etc. the third chapter discusses in detail the control measures of voyage change cost, analysizes systematically the voyage change cost based on the way of fuel cost, harbor cost, voyage venture cost. the fourth chapter studies the structures and control measures of seafarers cost, maintenance cost, spare parts and stores cost, lubricating oil cost, etc. which are relatively easy to be controlled ; based on the state maintenance decision - making, a mathematical model is put forward, the validity and its solve process are discussed. the control measures of spare parts, fuel cost and lubricating oil cost should be based on scientific budget, through the control means of application, reception, usage, store check, try to acquire the inosculation of theory
第一章主要討論營運船舶運輸成本，對船舶運輸成本的概念、結構、性質與分攤、成本細分進行了分析，從宏觀上闡明了船舶運輸成本的生存環境和生長趨勢；第二章研究了船舶動力裝置的經濟性，在營運船舶降低油耗、廢熱利用、船機槳匹配、提高推進效率、提高船舶動力裝置經濟性的有效途徑等方面進行了闡述和論證；第三章詳細論述並論證了航次變動成本的控制措施，全面系統地分析和總結了航次變動成本，通過對燃油成本、港口使費、航次風險成本的分析與控制，提出了航次風險成本的概念並論述了若干航次風險成本的控制措施；第四章對船舶營運成本中的船員費用控制、維修保養及其費用控制、船舶備件物料管理及其費用控制等幾個主要可控性較高的成本進行了細致的分析並分別討論了相互的控制措施，提出了基於狀態維修決策的馬爾可夫數學模型並論證了模型的正確性及具體解算步驟，對于備件、燃潤物料的控制堅持以科學的預算為前提，以申領、接收、使用、盤存為控制環節，切實做到理論與實踐的密切結合；第五章，結合營運成本的預核算的案例，對船舶營運成本的預算及核算進行了有益的探討，旨在揭示成本發生的動因，並給出了成本預算、核算的編制方法。 -
The author considers as follows : ( 1 ) we should understand how to define the price of architecture products the cost of engineering and the price of engineering, we should compare the connotations of plan price, float price and market price, we should clarify how engineering cost and architecture installation engineering cost are formed and what is the difference between balance price and final accounts price ; ( 2 ) through analyzing and comparing the account bases and composing contents of enterprise individual production cost and social average production cost, analyzing from the design mechanism ' s function of auction and bid and the purpose of actualizing auction and bid, we can confirm that the foundation that the titles are weeded when judged is enterprise individual production cost, not social average production cost ; ( 3 ) the author considers there is diverge between shop drawing budget based on ration and auction and bid, carrying out bill quantity of construction works can advance the formation of cons truction - product market price, also is the outset and integrant route to close international, but though code of valuation with bill quantity of construction works has a lot of advantage to advance the form of architecture market price, we also see it has lack and it should be amended
針對以上問題，筆者認為：應該了解建築產品價格與工程造價、工程價格是如何界定的、比較建築產品的計劃價格、浮動價格與市場價格的含義，搞清楚工程造價的構成和建築安裝工程費用的構成以及竣工結算價格與決算價格的區別；通過分析、比較建築產品的「社會平均生產成本」和「企業個別生產成本」的計算依據和構成內容，從招標投標的設計機制的功能和實施招投標的目的來分析，確認在評標中剔除低於成本價標書的依據是投標企業的個別生產成本，而不是社會平均生產成本；筆者認為以定額為計價依據的施工圖預算方法與招標投標之間存在悖論，工程量清單計價的推行是對建築產品市場價格形成改革的推進，也是建築產品價格形成方式與國際接軌的開端與必經之路，但是也必須認識到雖然《建設工程工程量清單計價規范》具有推進建築市場價格形成的諸多優勢，但仍存在不足與需要完善的地方。 -
The usual ways to control the logistics cost are as follows, zero - based budget, target cost and responsibility cost
常用的控制物流成本的方法是零基預演算法，目標成本法和責任成本法。 -
Currently, many problems are as follows : some people and engineers sometimes confuse or mistake so many conceptions and meanings of the price of construction product as to lead to troubles ; the cost of the construction product in the construction - auction - bid cannot be ascertained definitely ; the method of shop - drawing budget which is based on budget - ration cannot form effective market competition and market price of construction product. the management system of construction cost is not perfect
目前建築產品價格及價格形成中存在以下問題：有關主管部門和少數工程人員有時混淆建築產品價格相關概念及其內涵，產生諸多誤解，以致造成工作上的摩擦；對建築工程招標投標中建築產品成本內涵界定不清晰；以預算定額為依據的施工圖預算方式難以形成有效的市場競爭以及形成建築產品的市場價格；當前未能形成完善的工程造價管理體制。 -
For these purposes, we research on the budgeting modes which started by profit and cost emphatically, towards both of the budgeting modes, by using the theorys and methods of forecasting and variety cvp, and by using the models of standard cost compute and unit cost adjusting based on bom / bop, we table two kinds of budget targets forecasting and calculating method systems, and design two kinds of budgeting flow, various methods and models we mention above make sure that the two modes are rational. based on the research of the two budgeting modes, we table the evaluation method of budget result data rationality and then we analyse the excuting and controlling manner of compositive budget system, later we teble a compositive budget excuting and controlling model
基於以上目的，重點研究了以利潤和成本為起點的預算編制模式，針對兩種不同的模式，結合預測和多品種量本利分析的相關理論和方法，並利用基於bom / bop的標準成本計算與單位成本調整模型，分別給出了兩套不同的預算指標測算方法體系，設計了以利潤預算和成本預算為起點的預算編制流程，以上所用到的各種方法和模型保證了兩種模式的合理性。在研究兩種預算模式的基礎上，提出了綜合預算結果的合理性評價方法，並分析了綜合預算的執行與控制機制問題，給出了綜合預算的執行與控制模型。 -
The thesis consist of six chapters and based on the way of propose the question, analysis, then get the solution. it discussed and recognized what the ship transportation cost was in chapter one ; studied the environment and growing trend of the cost in chapter two ; fully discussed and demonstrated the voyage variable costs and controlling method, proposed a mathematic decision model of fuel supplying and get through the validation, proposed the concept of risking cost and addressing many controlling measures to it in chapter three ; discussed a certain running costs, proposed and validated a mathematic model of condition - based maintenance, and put forward many practical controlling method of running costs such as crew payment, repairs, spare parts, stores and lub oils in chapter four ; combining a case of monthly running cost budget and verification, performed a useful learning on running cost budget, forecast and verification in chapter five ; finally fully studied the method of cost - calculating and benefit - analyzing of time chartering container ships on a proposed route
第一章主要討論並認清什麼是船舶運輸成本；第二章研究了船舶運輸成本的生存環境和生長趨勢；第三章詳細論述並論證了航次變動成本的控制措施，提出了燃油補給方案的決策模型並給出了模型的驗證過程，提出了航次風險成本的概念並論述了若干航次風險成本的控制措施；第四章對船舶營運成本中的船員費用、維修保養費用、備件、潤物料費用等幾個主要的可控性較高的成本進行了細致的分析並分別討論了相應的控制措施，提出了基於狀態維修決策的數學模型並論證了模型的正確性及具體解算步驟，對于備件、潤物料的控制堅持以科學的預算為前提，以申領、接收、使用、盤存為控制環節，切實做到理論與實踐的密切結合；第五章結合營運成本的預核算的案例，對船舶運輸營運成本的預算及核算進行了有益的探討；第六章結合具體案例對期租班輪的成本測算與效益分析方法進行了細致的研究。 -
Aiming at the concrete need in srttep construction and embodying the managing theory of the combination of the prearranging programming and comprehensive control, the article proposes the cpm - based schedule operating program of srttep on the basis of the relationship among schedule program, cost and quality which thus realizes the close combination of schedule program and project control ; based on the comparative analysis of experience estimation method, factor estimation method, wbs estimation method and comparison estimation method, the cost controlling strategy is worked out that attaches importance to the srttep cost budget and market economy situation. meanwhile, comprehensive quality management theory is introduced in the project " s schedule program. aiming at subsidiary project bidding, equipment purchase, essential quality inspection, detailed quality insurance system and rules are worked out so as to achieve the goal of high - quality construction of srttep
（ 3 ）針對川塔項目施工建設具體需要，在充分體現項目事前規劃與全面控制相結合管理思想和所進行的項目wbs結構分解基礎上，基於項目進度? ?費用成本? ?質量三者之間的關系，提出了基於cpm關鍵路線法的川塔項目進度計劃制定方案，實現了進度規劃與控制的緊密結合；在對比分析經驗估演算法、因素估演算法、 wbs估演算法、類比估算等方法和技術基礎上，制定了側重於預算的川塔項目成本基本規劃方法，以及結合市場經濟情況的成本控制策略；同時將全面質量管理思想，引入了項目施工方案中，針對子項目招標、設備采購、重點質量監控點等設立了詳細的質量保障機制和細則，以確保達到工程優質建設的目標。 -
According to start point of different budget preparation, enterprise budget management can be divided into five patterns too, namely capital budget based start - point, production based start - point, sales based start - point, target cost based start - point ( cost control ), and target profit based start - point. different patterns hold different character and adapt to different business, different business development phases, and different business objectives, which should make choices tactically
根據預算編制的起點不同，企業預算管理又可分為以資本預算為起點、以生產為起點、以銷售為起點、以目標成本（成本控制）為起點、以目標利潤為起點等五種模式，不同模式具有不同的特徵，適合於不同企業、企業不同的發展階段或企業不同的發展經營目標，具有選擇的策略性。 -
Profit analysis and cost budget analysis based on dabc
基於部門作業成本法的盈利和成本預算分析 -
Manage the project budget based on the cost estimation budget
在費用評估預算的基礎上管理項目預算。 -
Secondly, this paper makes process and actualization of cost computation based on activity clear and present model. thirdly, this paper analyzes the range of containing of budget cost deeply and sets up cost budget system based on activity. forthly, this paper summarizes traditional responsibility cost system and inner shift price method, analyses their shortcoming and sets up traditional responsibility cost system and inner shift price method
本文的主要內容如下： （ 1 ）對成本及成本控制方法進行了綜述； （ 2 ）明確了基於作業的成本核算的流程，提出了作業成本核算的數學模型； （ 3 ）深刻剖析了預算成本的涵蓋范圍，構建了基於作業的成本預算制度方法； （ 4 ）建立了以作業為基礎劃分責任中心的方法，設計了基於作業的內部轉移價格的制定方法： （ 5 ）應用上面的方法，以zr公司為例，進行了案例分析。 -
This table can also be used to forecast whether the task will finish under budget or over budget based on the cost incurred while the task is in progress
在任務的進行過程中，此表還可基於成本來預測某任務將在預算內完成或將超出預算。 -
You can also use the earned value table to forecast whether the task will finish under budget or over budget based on the cost incurred while the task is in progress
還可以基於任務進行過程中所消耗的成本，利用「盈餘分析」表來預測任務是否能在預算內完成或超出預算。
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