理论成本

二是提出了现代成本管理要以建立现代企业制度为保证，以提高经济效益为中心，以理论成本、财务成本和管理成本3个层次为成本概念体系的观点。

The cost system in modem corporate system consists of 3 parts of theoretic cost , financial cost and managerial cost .

估算成本，理论成本，应计成本：一般用来指任何时候都不涉及实际现金支出，因此也不显示在会计记录上，但与要做的决策有关的成本。

Imputed costs : generally used to mean costs that do not involve at any time actual cash outlay and which do not , therefore , appear in the accounting records but are relevant to the decision at hand .

文中应用偏最小二乘（PLS）回归方法建立了配电商的基于生产函数理论的成本函数模型。

Partial least-squares regression ( PLS ) method is applied in the construction of the production function based cost function model of electricity distribution utilities .

介绍了成本及成本管理的理论以及成本管理的意义，阐述了标准成本法的特点和作用，分析MES在车间管理中的作用，作为成本管理系统研究的理论基础。

Introducing the theory and meaning of cost and cost management , expounding characteristic and function of standard cost , analyzing the function of MES in workshop management , which is the basic theory of cost management system .

合作博弈理论对成本分配技术的改进

An Improvement to Cost Allocation by Means of Cooperative Game Theory

成本动因理论包含成本动因的选择和成本动因的合并。

This theory includes the selection of cost drivers and the combination .

基于过程和成本动因理论的成本控制问题研究

Study on Cost Control Which Based upon Process and Cost Driver Theory

基于价值链理论的成本管理方法及应用研究

The Method and Its Application for Cost Management Based on Value Chain Theory

基于学习理论的成本函数

A Cost Function Based on Learning Theory

基于制约理论的成本管理模式研究

Research on TOC-Based Cost Management Pattern

本文以规范研究为主，运用定性分析方法，并结合案例分析，研究价值链理论在成本管理中的应用。

The research approach is mainly to use normative research methods , case analysis and qualitative analysis methods .

本文运用有效银行监管理论、成本&收益理论和公司治理等理论对我国银行监管体制的有效性进行了分析。

This article use the theory of effective banking supervision , cost-benefit and corporate governance to analysis the effectiveness of banking supervision .

基于价值链理论的成本控制方法为解决我国建筑企业成本控制问题提供了思路。

The cost control method based on the value chain theory provides a way to solve the problem in the construction industry .

传统管理会计中成本性态理论假设成本与业务量之间的变化存在必然的线性关系。

Cost behavior theory in traditional management accounting assumes that there is inevitable linear relationship between the changes of cost and volume of business .

从实证的角度，研究价值链理论在成本管理中应用的方法。

On the point of practical research , we offered a literature review on the methods for cost management based on Value Chain Theory .

摘要现有的比较优势理论是成本原则，即机会（生产）成本越低，比较优势越大。

The prevailing comparative advantage theories are based on the cost principal , i.e.those who produce with the lower opportunity costs can obtain comparative advantage .

用价值理论剖析成本构成，控制医药消费，以病种、诊治次成本研究探索医疗服务定价机制；

Through cost construction analyzed and medical cost controlled by value theory , and diseases and visiting number research , medical service pricing system is explored .

运用控制理论指导成本控制实践，是成本控制管理的一个重要发展，也是现代成本管理的重要标志与内容。

It has been a great development to apply theory to cost control in practice . This application is also the symbol and component of modern cost management .

成本收益分析被视为理性主义的重要分析工具，但是，在理论上成本收益分析并非总是导致理性的结果。

The cost income analysis regards as the rationalism the important analysis tool , but , the cost income analysis always causes the rational by no means theoretically result .

文章以经济学中信息不对称理论、成本效益理论、信号传递理论，以及管理学中的决策和沟通原理为理论基础，展开对我国证券市场中会计信息披露供求的研究。

The thesis studies the theory basis of accounting information disclosure 's demand and supply from the angles of economics and management , and provides theory foundation for further research .

本文以现有作业成本计算理论、成本控制理论为支撑，在总结和吸收国内外研究成果的基础上，对企业成本控制过程中存在的问题进行分析。

Based on the existing activity-based costing theory and cost control theory , the paper summarized and absorbed the domestic and foreign research results , then analyses the existing problems in-depth .

以此为基础，本文对于国内外关于成本控制的理论与成本实践进行了较为详尽的回顾和评析。

With a sense of " cost is the offsets to its economic utility aims ", the dissertation makes a more detailed review of cost theories and practices home and abroad .

文章从经济人假设出发，利用博弈理论和成本收益分析，从剖析政府官员微观个体行为的角度，分析政府信用缺失问题。

In the article , the non - credibility of the government is analyzed by game theory , and cost - revenue analysis is used to explain the action of government employees .

然后结合项目进度管理理论从成本因素、组织因素、质量因素、风险因素四个方面对本项目进度的影响进行了深入分析。

Then combining with the project schedule management theory from the cost factor , organization factor , quality factor , risk factors in four aspects of the project schedule effect are analysed .

将经济学中博弈论的理论与成本管理相结合，实现了多学科的融合，用博弈论的模型进行了初步探索性的研究，对成本分摊的一些策略进行了分析和评价。

We combine the theory of play game in economics with cost management and realize the amalgamation of multi-discipline . We analyze and valuate strategies of cost allocation by play game models .

到二十世纪七八十年代，随着越来越多的经济现象不能被规模经济性所解释，这一传统理论被成本的次可加性所取代。

To seventies and eighties of the twentieth century more and more economic phenomena cannot be explained by economies of scale . Therefore , this traditional theory was replaced by Cost subadditivity .

实证分析的结果表明，在建筑施工项目中应用价值工程理论进行成本控制，具有非常实际的效果和可观的效益。

Analytical result enunciation of substantial evidence , open the exhibition value engineering activity to carry on the cost control in construct the construction item , have very actual result and considerable performances .

成本动因理论是成本管理理论中的核心内容。只有明确了成本为何发生，如何发生，企业才能进行有效的成本管理和盈利分析。

The cost driver theory is the central part of cost management theory , the enterprises can have effective cost management and profit analysis only when the meaning of cost driver is correctly understood .

从建立新的政府决策模式的构想出发，以净收益标准替代布坎南理论的成本标准，可以弥补布坎南理论在解释现实上的缺陷。

The concept of establishing the new governmental decision-making model and the replacement of buchanan 's theory with net profit standard can make up the defects of buchanan 's theory in interpretation upon reality .

公司应通过调整品种结构对年度利润进行事先预测和过程的控制。运用变动成本法理论按成本习性建立营销价格体系。

2 , While readjusting the varieties of products , PCG should practice forecast of annual profit and control of the production process to establish marketing price system through cost behavior analysis of varying ;