成本的概念

• The conception of quality cost is introduced in this dissertation , and the new quality cost structure that is the mend of current quality cost is put forward on the basis of analysis of the quality cost sructre and it ' s situation at home and overseas
  本文介绍了质量成本的概念，分析了它的构成及国内外发展现状，并在此基础上提出了改进于现行质量成本构成的新型质量成本构成。
• Two rates are usually suggested , both of which are linked to the notion of an opportunity cost : ( 1 ) the rate of return that could be obtained if the funds were invested in another project , and ( 2 ) the amount people feel they are giving up because consumption today has been reduced
  通常建议的比率有两个，都与机会成本的概念有关： （ 1 ）如果将这笔经费投资于另一个项目所能得到的资本回收率； （ 2 ）由于减少现时消费人们感到他们所放弃的利益。
• 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
  第一章主要讨论营运船舶运输成本，对船舶运输成本的概念、结构、性质与分摊、成本细分进行了分析，从宏观上阐明了船舶运输成本的生存环境和生长趋势；第二章研究了船舶动力装置的经济性，在营运船舶降低油耗、废热利用、船机桨匹配、提高推进效率、提高船舶动力装置经济性的有效途径等方面进行了阐述和论证；第三章详细论述并论证了航次变动成本的控制措施，全面系统地分析和总结了航次变动成本，通过对燃油成本、港口使费、航次风险成本的分析与控制，提出了航次风险成本的概念并论述了若干航次风险成本的控制措施；第四章对船舶营运成本中的船员费用控制、维修保养及其费用控制、船舶备件物料管理及其费用控制等几个主要可控性较高的成本进行了细致的分析并分别讨论了相互的控制措施，提出了基于状态维修决策的马尔可夫数学模型并论证了模型的正确性及具体解算步骤，对于备件、燃润物料的控制坚持以科学的预算为前提，以申领、接收、使用、盘存为控制环节，切实做到理论与实践的密切结合；第五章，结合营运成本的预核算的案例，对船舶营运成本的预算及核算进行了有益的探讨，旨在揭示成本发生的动因，并给出了成本预算、核算的编制方法。
• 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
  第一章主要讨论并认清什么是船舶运输成本；第二章研究了船舶运输成本的生存环境和生长趋势；第三章详细论述并论证了航次变动成本的控制措施，提出了燃油补给方案的决策模型并给出了模型的验证过程，提出了航次风险成本的概念并论述了若干航次风险成本的控制措施；第四章对船舶营运成本中的船员费用、维修保养费用、备件、润物料费用等几个主要的可控性较高的成本进行了细致的分析并分别讨论了相应的控制措施，提出了基于状态维修决策的数学模型并论证了模型的正确性及具体解算步骤，对于备件、润物料的控制坚持以科学的预算为前提，以申领、接收、使用、盘存为控制环节，切实做到理论与实践的密切结合；第五章结合营运成本的预核算的案例，对船舶运输营运成本的预算及核算进行了有益的探讨；第六章结合具体案例对期租班轮的成本测算与效益分析方法进行了细致的研究。
• Considering the study of financial distress costs : in the past , the researching object of financial distress costs is real costs , but not expected costs , although the latter was first emerged in the trade - off theory . the article differentiate between the expected financial distress costs and real financial distress costs , and discuss the former , analyze the yuval . s researching , and find his method based on dcf may underestimate the expected financial distress costs and on his searching , use the real option instead of dcf method to calculate the corporation . s value and estimate the expected financial distress costs
  在关于财务危机成本的研究中：虽然预期财务危机成本的概念在权衡理论中就已提及，但以前财务危机成本的研究对象实质上是实际财务危机成本，而非预期财务危机成本，本文区分了预期财务危机成本和实际财务危机成本，并对前者进行了探讨，分析了yuval在此方面的研究，认为他基于折现现金流的方法会低估预期财务危机成本，并在其研究成果的基础上，使用实物期权的方法替代折现现金流法来测算企业价值，从而估算预期财务危机成本。
• Based on previous heuristic scheduling algorithms , multi - object scheduling of time and resource costs is implemented by introducing the conception of resource costs into the net , considering time and resource costs synthetically in the process . by tracing the virtual costs of machines in the algorithm , the using costs of those heavy load machines are increased dynamically and their chances of being used again are reduced , which results in a relative balance of machines loads in the scheduling result
  在前人启发式调度算法的基础上，通过在网中引入资源成本的概念，在算法的执行过程中综合考虑时间成本和资源成本，实现了资源成本与时间成本的多目标调度；通过在算法中对各机器虚成本的跟踪，动态增加当前系统中负载较大机器的使用成本，降低其再被使用的机会，使得调度结果中的各机器负载能相对均衡。
• This research was conducted to investigate the status quo of cotton production cost in china , based on the data from " the collection for the cost and profit of china agricultural products " published by china plan committee , website of america cotton society and international cotton consultation committee . the present situation of cotton production cost , probable preference of cotton production cost in the key cotton producing provinces in china , the factors that affect the cotton production cost were analyzed from the introduction of the definition , classification and development of cotton production cost by the methods of comparison , probable preference , and multiple regression analysis
  本文以国家计委《全国农产品成本收益资料汇编》 、美国国家棉花协会网站和国际棉花咨询委员会等发布的棉花生产成本数据为基础，利用比较、概率优势、影响因素和回归等分析方法，从介绍我国棉花成本的概念、分类与发展过程入手，分析了我国棉花成本的现状、各产棉省区的成本变动概率优势、棉花成本的影响因素，并与美国、澳大利亚、印度、巴基斯坦的生产成本进行了横向比较。
• The " conception of cost management of modern printing enterprises " section mainly introduces the concept of cost , theoretic methods of cost management and composition of costs of printing enterprises , and analyzes the status quo and existing problems on cost management of printing enterprises in china
  “现代印刷企业成本管理的概念”部分主要介绍了成本的概念，成本管理的理论基础和方法，探讨了印刷企业的成本构成。对我国印刷企业成本管理的现状及面临的问题进行了分析。
• The paper introduces the conception and consistence of quality cost , analyses the quality cost constituents of the construction business according to the characteristics of construction enterprises , and puts forward the management system of quality cost . the paper does further study on prediction , one step in the quality cost management system
  本文介绍了质量成本的概念、构成及国内外研究现状，并根据施工企业的特点，分析了建筑施工企业质量成本组成，提出了质量成本管理体系，针对质量成本管理体系六环节之一的质量成本预测作了进一步的探讨。
• The inputs of the network are tolerance and fuzzy process factor and the output is manufacturing cost . secondly , taguchi ' s quality loss function is a simple quadratic symmetric style , the paper expands it a fuzzy quality loss model using fuzzy theory . a concept of fuzzy quality loss and fuzzy quality loss cost are first presented
  然后应用模糊理论对田口二次型质量损失模型进行拓展，提出了模糊质量损失和模糊质量损失成本的概念，由此建立了模糊质量损失模型，并研究了多质量特性时模糊质量损失成本的计算方法。