value added cost 中文意思是什麼
value added cost
解釋
附加價值成本-
Bill and value added tax, the relation of income tax : you are make out an invoice square, press those who go out not to contain taxes specified number of course, computational value added tax ( if be average taxpayer, still involve those who get bill of replenish onr ' s stock to touch discount a problem ) if be to receive a bill square, bill closes much, mix more with respect to existence charge cost is big, profit decreases relatively
發票和增值稅，所得稅的關系：你是開票方，當然就按開出的不含稅金額，計算增值稅（假如是一般納稅人，還涉及收到進貨發票的抵扣問題）假如是收票方，發票收多了，就存在費用多和成本大，利潤就相對減少。 -
Particular way is : it is plan tax basis with commodity sale, the tax rate consideration that provides according to tax law gives commodity to answer the appreciation the amount of tax to be paid of the burden, deduct next goods and materials is bought outside be being used to produce commodity place cost ( wait like raw material, fuel, running stores ) before pull current understands link already the value added tax of pay, the remaining sum after deducting is an enterprise to answer ratal
具體做法是：以商品銷售額為計稅依據，按照稅法規定的稅率計算出商品應負擔的增值稅額，然後扣除為生產商品所耗用外購物資（如原材料、燃料、低值易耗品等）在以前生產流通環節已繳納的增值稅，扣除后的余額為企業應納稅額。 -
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。 -
At the beginning of fiscal 1999, the company made economic value added ( eva ) the binding target and control metric for all its business activities. profitability is measured exclusively in terms of a business s or a group s ability to generate returns exceeding the cost of capital
從1999財年開始，公司開始引入經濟增加值（ eva ）概念，作為所有業務活動的硬性衡量指標和控制標準，利潤率必須是以某項業務或某個集團在扣除資本成本后獲取的收益能力來計算。 -
Low price means nothing if regardless of quality. we pay more attention to cost performance and value added of products
沒有品質，價格再低都毫無意義！我們更看重性價比及產品的附加值。 -
In estimating eva, when it is zero or more, it means the capital return exceeds the investment ' s opportunity cost. and then it can be found out whether managers perform well enough to create the value added that the shareholders expect. to evaluate managers " performance and figure out the rewards, the board of directors should establish performance standards firstly - the eva objectives
Eva能將股東資本的保值增值要求與經理人的經營結果巧妙地結合起來，能將企業經營利潤中股東資本所作出的貢獻與經理人智力資本所作出的貢獻巧妙地區分開來，能客觀合理地反映經理人的智力資本為企業創造的價值和股東獲取超額利潤的水平。 -
Respect all of the customers and public. provide value - added and cost - effective services, and continuously promote technology, service value and customer service standards
尊重和禮待所有客戶和社會公眾。為客戶提供物有所值，實際成本效益的服務，不斷提升技術，服務價值和客戶服務標準。 -
To set a new index system of financial appraisal, some basic factors including operational purposes, subjective, the life cycle of enterprise, etc., must be taken into consideration. the changes of these factors determine the expansion and withdraw of the system. moreover, to design the system framework, the following principles must be abided by : the principle of understandability, the principle of operationally, the principle of cost - benefits, etc. according to the above, we believe that the system framework of financial appraisal should take economic value added ( eva ) as the core index and take the main factors that influence the success of enterprise operation into comprehensive indexes system
論文的創新處主要體現在：吸收我國企業效績評價指標體系和西方財務評價指標的精華，並在此基礎上，構建適應新經濟時期企業經營環境變化要求、分層次、多因素的企業經營業績財務評價指標體系；提出幾個很有創意的財務評價指標，諸如：知識與智力資產收益率、知識與智力資產貢獻價值增長率、凈資產創利率、負債收益率，相信必將對未來同類研究起到有益的借鑒作用。 -
The economic value added ( eva ) is a measure of surplus value created on an investment, namely the difference in amount after the nopat ( net operating profit after taxes ) subtract cost of capital
Eva就是稅后營業利潤減資金成本后的剩餘回報，即稅后的營業利潤減去債務和權益資本的使用成本后的差額。 -
Secondly in enterprise valuation cost method should proceed with book value of the financial statement, regard market value as adjusting orientation and reduce application range of cost method. when income method is adopted, four principles should be paid attention to : a : stage - by - stage income model should be used which is made by early stage income current value added by later stage income increase. b : net profit and net cash flow should be the majority of income volume
其次為：企業價值評估採用成本法應從財務報表的賬面價值入手、以市場價值為調整目標、減少成本法的應用范圍；採用收益法應以前期收益現值加後期收益額遞增的分階段收益模型，收益額以凈利潤、現金凈流量為主，收益預測以企業未來發展潛力分析為前提的銷售收入預測為主導，折現率堅持不低於無風險報酬率等四項原則，系數以回歸方程的測算為主；市場法中參照物企業選取應以同行業企業為基準、擴大數據來源，注重評估比率可靠性驗證、利用多種比率的配合等。 -
Automobile articles for use is wholesale hold bureaus of 0 ying xiangguo tax concurrently to pay value added tax, enterprise income tax, hand in city building duty and education to land tax bureau the tax cost such as add, individual income tax, reasonable the office of duty wu division that avoids the thing of duty seeks advice from place please
汽車用品批發兼零應向國稅局交納增值稅、企業所得稅，向地稅局交納城建稅和教育附加、個人所得稅等稅費，合理避稅的事請咨詢當地的稅務師事務所。 -
Students majoring in technology are expected to study design cost control, design value - added information, which will be helpful for the nurturing of cross - subject thinking and working capabilities
工科專業學習一些設計成本控制、設計增值的知識，有助於培養學生跨學科的思考、工作能力。 -
This part expounds constructive suggestions and studies a way, which integrates several methods such as discounted cash flow ( dcf ) economic value added ( eva ) multiplier method of market surplus rate replacement cost approach, to evaluate the company and measure founder ' s contribution to enterprises
本部分提出一些建設性意見，並將現金流量貼現法、經濟增長模型、市盈率乘數法、重置成本法結合起來，探討出適合我國管理層收購價值評估的方法和量化創業者對企業貢獻的方法。 -
What profit points to is profit after tax, what duty points to is duty of duty of value added tax, consumption tax, resource, business tax, stamp duty, city building waiting profit tax amount a moment is to point to sale tax of industrial company product gold, education expends duty of add, resource and profit total 4 the sum, but each taxes that does not include enterprise plan life to produce cost, it is reflective industry business the main index of total net income inside certain period
利潤指的是稅后利潤，稅指的是增值稅、消費稅、資源稅、營業稅、印花稅、城建稅等等利稅總額是指工業企業產品銷售稅金、教育費附加、資源稅和利潤總額四項之和，但不包括企業計人生產成本的各項稅金，它是反映工業企業一定時期內全部純收入的重要指標。 -
Flexible assembly is becoming more and more important in manufacturing of nowdays. breaking through the limitation of the conventional thinking, we try to provide a comprehensive range of the value - added engineering services to achieve innovative manufacturing assembly solutions that deliver the highest productivity at the lowest cost. the assembly robot development project provides a good opportunity for us to fulfill this object
現在柔性裝配系統在製造業中變的越來越重要，開發一些具有通用性、附加值高的單元設備來滿足製造業裝配作業的需要，設計一種低成本而且能夠擁有高生產率的具有創新思想的裝配方案，在生產實際中具有廣闊的推廣價值，本裝配機器人項目為實現這個目標給我們創造了一個很好的機會。 -
Eva is the difference between return on an organization ' s capital and cost of the capital. it involves the cost both the debt and the equity, and represents the true value added from the operations
它不僅考慮了債務成本，也考慮了權益成本，使得最終的結果，體現了價值的增加部分，真正的反映了企業經營的效果。 -
After studying the transporting protocol of tow telecom value - added operations in details, a solution based on residential server is put forward to solve the high cost and poor operation performance of the intelligent telephone. at last, the paper analyzes the function of intelligent telephone, and how cti technologies apply to it
在詳細分析了面向家庭的兩項電信增值業務的傳輸協議后，針對智能電話成本高、操作性差的缺點，提出了基於家居服務器的解決方案，並對智能電話的功能進行了分析，研究了現有的cti技術在智能電話中的應用。 -
Comparing the two joint tickets priced at rmb20 and rmb70 respectively, the rmb 60 joint ticket seems more expensive and but is more cost - effective and value added
在本園出售的20元、 70元兩檔游樂聯票中， 70元一張的聯票似乎最貴，其實不然。 70元聯票最實惠，最超值。 -
Abc reformed the division methods of manufacturing expenses. activity analysis can eliminate " non - value - added activity " as much as possible, improve " value - added activity ", optimize " activity chain " and " value chain ". and by enhancing the accuracy of cost information and the effectiveness of enterprises " decision - making, plan and control, abc can enforce the competing ability and earning ability of enterprises and make devotion to the value adding
作業成本法改革了製造費用的分配方法，通過作業分析，盡可能消除「不增值作業」 ，改進「增值作業」 ，優化「作業鏈」和「價值鏈」 ，提高了成本信息的真實性和企業決策、計劃、控制的科學性和有效性，最終達到提高企業的市場競爭能力和盈利能力，增加企業價值的目的。 -
Eva means economic value added. it underlies shareholder value and takes the cost of the capital for granted
Eva是經濟增加值（ economicvalueadded ）的英文縮寫，它綜合考慮了投入資本規模及其收益率和資金成本。
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