Traditional concept of cost is always restricted in certain aspect of manufacture or commercial operation , but seldom covers through product ' s whole life span . this often leads to consumer ' s emphasis only on reducing the purchase price while ordering product 传统的成本概念往往局限于产品的制造或运营的某一环节，而很少涵盖产品的整个使用寿命期，这往往就会导致用户在购置产品时只着眼于如何尽量压低购置价格。
The paper study mostly educational cost of kindergarten of meaning , cost sort and frame , object of cost business accounting , etc . founding on these meaning and theory , the paper reckons and analyses the charge of nursing and educating children , the donation of money - to school and other charges according to the data of educational cost sample survey of guangzhou kindergarten . then the paper discusses the educational cost of guangzhou kindergarten and the present charge system , and it also supplies some objective bases , even some bases for decision - making 此外，本文还基于以上幼儿教育成本概念与理论，以广州市幼儿园的教育成本抽样调查数据为事例进行核算与分析，即对广州市幼儿园的保教费、其他杂费、捐资助学费等，分别进行核算以及实证分析，以此为基础来进一步地研究与分析幼儿教育成本及其现有的地方收费制度，为幼儿教育成本研究和幼儿教育收费制度改革提供一定的客观依据或决策参考。
Cost management and cost control have experienced long and evolving procedure in the cost history , in which strategic cost management is attracting more attention . strategic cost management ( scm ) is cost management that considers organization competitive advantage and make the company adapt itself to external environment . scm includes the analysis of value chain , strategic , position and cost drive 综观成本发展史，由成本概念的提出到成本管理进而到与之相适应的成本控制理论经历了漫长的发展及演变过程，其间成本管理和成本控制的发展及其产生的影响在当今社会推动企业经营决策满足企业价值最大化方面愈来愈引起了人们普遍的关注。
Main conclusions ( 1 ) the shadow prices of agriculture production factors could be calculated by using stochastic frontier production function and marginal productivity theory without the factors market ; ( 2 ) the real production cost of agriculture production could be acquired by using the opportunity cost of factors to account the benefit - cost of agriculture products ; ( 3 ) the marginal benefit of the agriculture production factors could be regarded as referent standard to weigh the amounts that government at the basic level and countryside committee take fees from farmers 本文的主要研究结论为：利用随机前沿生产函数技术和要素边际生产力理论，在没有重要农业生产要素市场的情况下，有可能测算要素影子价格；使用机会成本概念作为农产品成本收益核算的计价基础，可以获得农产品的完全生产成本；农业生产要素的边际收益可以作为衡量基层政府和村集体向农民收取费用合理幅度的一种参照物。
The main subects of this thesis are presented as follows : 1 . because misunderstanding to the concept is a key poillt of preveflting its application in ellterprises , so in this chapter , the traditional concept of quality cost and its defects are discussed first , and then following the developmot of the concept in recent years 由于对质量成本概念的认识模糊不清是影响企业开展质量成本管理的重要原因之一，因此，本章首先探讨了应如何理解传统的质量成本定义，指出了质量成本曲线的一些不足，然后介绍了质量成本概念近年来的发展。
3 . characteristics to point out the essence of opportunity cost is return rate of factors , so use the opportunity cost of factors to do the benefit - cost account of agriculture products is in line with the principle of market - economy . to suggest improving the ways of the benefit - cost account of agriculture products , and put forward a new system of he benefit - cost account of agriculture products ; to calculate the shadow prices of agriculture production factors by using stochastic frontier production function and marginal productivity theory , especially acquire the shadow prices of the agriculture land ; to do the principle analysis on the supply - demand mechanism , and suggest the supply and demand curves of china agriculture production factors ; to prove the applicability of using stochastic frontier production function to research the product ion cost of agriculture products 本文研究的创新和特色之处为：指出要素机会成本的实质是要素的投资报酬率，从而认为以要素机会成本作为农产品成本收益核算的基础概念符合市场经济原则；提出以生产要素的机会成本概念为计价原则，以改进中国农产品的成本收益核算方式，据此提出符合市场经济原则、体现完全生产成本的中国农产品成本收益核算项目体系；以随机前沿生产函数方法和要素边际生产力理论为逻辑框架直接测算中国主要农业生产要素的价格，特别时土地要素的价格；对中国农业生产要素的供给和需求机制进行理论分析，给出中国农业生产要素的供给、需求曲线；在理论上论证用随机前沿生产函数技术研究农产品生产成本问题的适用性。
Through the foundation of the concept of human capital , human capital theory derives the concept of human cost , and hence dramatically enriches and expands the cost theory : the characteristic of human capital determines the characteristic of human cost ; the style of human capital designates the consumption of human cost ; the diversification of human capital investment , such as education , training and flow etc , defines the diversification of human cost content 罗默、卢卡斯等人构建的内生经济增长模型发展了这一理论。人力资本理论通过创立人力资本概念衍生出人力成本概念,从而大大丰富和拓展了成本理论:人力资本的特征决定了人力成本的特征;人力资本的类型标示着人力成本耗费的大小;教育、培训、流动等人力资本投资途径的多样性,决定了人力成本内容的多样性。
This paper established the concept model and measuring model for coats of core - staff loss based on the brief comments to the existing measuring methods and models , and then , it measured the dominant costs one by one and the hidden costs with fuzzy assessment method 在对已有员工流失成本的计算方法和计量模型进行了简单述评的基础上，建立了核心员工流失成本概念模型与计量模型，对概念模型中的显性成本与易量化的隐性成本逐项计量，并用模糊评价的方法将不易量化的隐性成本定量化。
On the base of swot analyses , decide the strategy choice and make it fit the environments . thirdly , analyze the cost drivers to find a effect way to control the cost drivers ; the value - chain analyses method provide a better way for find the relation between the business activities and cost and a opportunity of improvement in cost . fourthly , build strategic cost control practical methods 针对这一情况，我们以突破传统的成本观念为先导，将成本控制理论与方法建立的基础由产品成本转移到涵义更为广泛的成本概念之上，从企业战略出发，以企业取得成本优势和竞争优势为目的，逐步展开对战略成本控制模式的研究。
