边际成本法

第二章由两部分内容组成，一部分是通过一个案例，对弹性边际成本法的基本核算流程进行描述，另一部分重在介绍弹性边际成本法的应用和发展历程。

One part is to describe the basic process of GPK by a case . The other part is to introduce the development course of GPK .

采用边际成本法测算；

Or is estimated by the marginal cost method ;

边际成本法在电力系统功率交换费用计算中的研究

Marginal Cost Method Applied to Research on Rates of Power Exchange in Power System

边际成本法在输电定价中的应用

Application of marginal cost method to transmission pricing

最后，分析比较了邮票法，兆瓦-公里法，边际成本法等六种主要定价方法。

Finally , six transmission pricing methods , such as postage Stamp Method , MW-Miles and marginal cost , etc. , are compared and discussed .

首先是分析弹性边际成本法在微观层面的技术特点，揭示这些技术特点给企业成本管理带来的好处。

At first , the content is the analysis of technical features of GPK at micro level , which reveals what benefit do those features bring to cost management .

边际成本法将优化问题中无功平衡约束的影子价格作为该节点的无功服务电价。

In marginal cost theory , shadow prices which are obtained from the reactive power equal constraints of the OPF problem is regarded as the nodal reactive power pricing .

而与此同时，一种被称为弹性边际成本法的成本管理方法却在德国经久不衰，不但被广泛使用，还在不断的发展和完善。

But a costing method called Flexible Plan Cost Accounting and Contribution Margin Accounting ( GPK ) has been used for a long time in German at the same time , which has been widespread and in the continued improvement .

构建了协同性作业的成本模型，给出了用于间接费用成本分配的系列方法，包括：线性成本函数的边际成本法、非线性成本函数的边际成本法、协同成本核算法。

Constructing the cost model of co-operative activity and giving the series methods to the cost distribution of indirect fees including : marginal cost method of linear cost function , marginal cost method of non-linear cost function , co-operative cost accounting method .

在分析了六轴四联动数控高速滚齿机模块化设计的技术先进性与经济性间辨证关系的基础上，提出了产品开发过程中以边际成本法进行经济分析的方法。

By analyzing dialectical relationship of technical advance and reasonable economy for the development and modular design of high-speed CNC gear hobbing machine in 6-axis with four coordinated , the analysing method for economy of the product according to the marginal cost method is raised .

该模型以边际成本法为基础，不仅包含充分的经济信息使之能有效地引导电力系统的经济运行，而且能做到年收支的基本平衡，以保证输电系统本身的正常营运和发展。

This model based on marginal cost not only can comprise economy information which can guide the power system operate economically , but also can accomplish the balance between income and expenditure . So the model can make the transmission system operate correctly and develop normally .

目前的电价计算主要采用边际成本法，但该方法应用的前提为产品、产量和成本各自独立，将其直接引入计算功率耦合的电力系统的输电成本，难以接受。

The current price calculation method mainly uses the marginal cost method , but it is difficult to accept that putting products , output and cost as the independent premise of the transmission cost , as well as using them in the computing the inter-coupling power systems .

针对我国学术界长期专注于作业成本法研究的情况，本文希望通过分析和总结弹性边际成本法的技术特点和发展经验，为我国企业的成本管理发展提供新的视角和思路。

Because Chinese academia put their most attention to study ABC , this thesis intends to study the technical features and history of GPK and makes the conclusion , which would provide a new visual angle or thinking to the improvement of cost management for the enterprises in our country .

农村电价定价的新方法&远期边际成本定价法

The new method of tariff setting-long-run marginal cost tariff

然后，对会计成本定价法和边际成本定价法进行了系统、深入的分析和研究。

Then the author makes profound and system analysis on the account cost price and the marginal cost price .

边际成本计算（法）存货成本计算方法。

Marginal costing The method of process costing used .

同时，本文采用边际机会成本定价法从实证角度对A市的自来水定价做个案分析，做进一步的数理论证。

By case study , this paper empirically analyzes the pricing of tap water in city A by marginal opportunity cost model .

重点研究了再生水平均成本定价法的特点，再生水边际机会成本定价法的具体步骤及计算公式，以及再生水影子价格的简化计算方法。

The analyses focus on the trait of average cost pricing , the concret approach and calculation formula of marginal opportunity cost pricing , and the simplified calculation methods of shadow price as well .

通过对影响油田挖潜措施因素的分析，应用等边际成本理论及现值法研究建立了不同区块挖潜措施合理分配模型，并对不同区块的措施产量进行了合理分配。

According to the analysis to the influential factors during oilfield stimulation and based on the theory of iso marginal cost and present value approach this paper establishes reasonable distribution models of stimulation treatments in different blocks , and provides reasonable distribution methods to the improved production in different blocks .

本文利用FDI边际收益和边际成本分析法，对当前我国FDI的吸收能力进行了研究，提出了我国FDI的最优吸收规模，对我国FDI的引进提出了建议。

This paper studies China 's absorbability of FDI using a marginal income-cost approach , and puts forward an optimized FDI absorbing scale desirable for China . Some suggestion are also proposed in the paper for improving China 's FDI introduction .