成本

To fulfill this aim, this article imports the activity based costing into the measurement of logistics cost and analyzed in detail the feasibility of measure the logistics total cost by the activity based costing in manufacture.

第三，将作业成本法（Activity-based Costing，简称ABC）引入物流成本计量，建立了制造企业物流成本ABC计量模型，并详细分析了制造企业运用作业成本法计量物流总成本的可行性。

The activity based costing method is improved in three aspects to meet the special requirements of shipbuilding cost feedback, including unifying the processing mode of the direct and indirect cost, put together and assigning costs in the generalized work center, and combining the cost motive.

为适应船舶制造成本反馈的特殊需求，对作业成本法进行了三点改进：统一了直接成本和间接成本处理方式、以广义工作中心进行成本归集和分配、合并了成本动因。

All vessels were to be built on a cost-plus basis.

所有的船只都将在成本加利润的基础上制造。

It will produce electricity more cheaply than a nuclear plant.

它的发电成本要比核电站低。

This article discusses the method of MRP ⅱ costing from the object and the element of costing and the method of cost admeasurement as well as the costing based on activity cost idea.

本文从成本核算对象、成本核算要素、成本分配方法以及成本计算办法等层面，探讨了基于作业成本思想的MRPⅡ成本核算方法。

Contemporary Cost Management mainly utilizes two methods both target cost ( Cost design) and activity-based cost management.

实证会计方法最能发挥作用的领域，是现代成本管理。现代成本管理主要运用目标成本管理（成本企划）和作业成本管理两种方法。

The total cost of the project would be more than $240 million.

该项目的总成本会超过2.4亿美元。

Methods Direct costs and overhead costs of general nursing service were accounted. The total costs of every item were compared with the charge.

方法按单项成本核算的方法，对护理项目的各成本构成及总成本，各成本要素在总成本中所占比例，护理项目成本与收费情况进行核算、比较。

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.

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。

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

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。

Standard cost management is the complete system that combines costing and cost controlling, it divides into three parts& establishing standard cost, costing and analyzing cost variance and dealing with cost variance.

标准成本管理是一种将成本计算和成本控制相结合的成本管理系统，包括制定标准成本、计算和分析成本差异、处理成本差异三个部分。

The bank must be run in a cost-effective way.

银行的经营必须追求成本效益。

We should know correctly the relation between cost basis of a better taxation cost accounting.

当前控制我国税收成本应正确处理两种关系:依法治税与税收成本控制的关系;征税成本与纳税成本、短期成本与长期成本的关系.

How the fluctuating money values influence the fund cost has not been referred to in the traditional fund cost calculating formulas.

传统的资金成本计算公式没有考虑货币价值变动对资金成本的影响，本文分析了在通货膨胀和通货紧缩的情况下，普通股资金成本、债券资金成本以及加权平均资金成本分别要做出哪些修正。

Offshoring provides an opportunity to obtain I.T. services at low cost.

离岸外包提供了以低成本获得信息技术服务的机会。

Costs have been cut by 30 to 50 per cent.

成本降低了30%到50%。

Currency-conversion costs remain one of the biggest obstacles to cross-border trade.

货币兑换成本仍是跨境贸易的最大障碍之一。

They struggled to limit the cost by enforcing a low-tech specification.

他们通过实施低技术规格拼命限制成本。

Always buy a heater with thermostat control to save on running costs.

始终购买可调温度的取暖器以节省使用成本。

In this paper, I will write that the theoretical cost analysis and control based on the proposed standard cost management, target cost management and operational cost management and cost combination of budget management and operational cost management thinking of a combination of theoretical research.

本文在成本分析及控制的理论基础上，提出了将标准成本管理、目标成本管理与作业成本管理相结合和成本预算管理与作业成本管理相结合的理论研究思想。

We'll put together a proposal, including detailed costings, free of charge.

我们将免费拟一份提案，其中包括详细的成本估算。

The cost of electricity from coal-fired stations is expected to fall.

用煤作燃料的火力发电站的成本有望降低。

This thesis detailed analyzes the flow of workshop calculating cost based on standard cost, puts forward designing project of cost management system based on standard cost orient to MES, and establishes cost management model.

详细分析基于标准成本法的车间成本核算流程，提出了基于标准成本制度面向NES成本管理系统的设计方案，在此基础上构建了成本管理系统总体模型。

The aim of processing costing method ( ABC costing) is to attribute the indirect cost of manufacturing based on cost motivation, and through analysis to eliminate and cut down unnecessary processing so as to reduce products' cost.

作业成本法（ABC成本法）的重点是对生产成本中的间接费用依据成本动因进行分配，并可以通过对作业价值链的分析消除和压缩不必要的非增值作业，最终降低产品成本。

The big factories are trying to stay alive by cutting costs.

大型工厂正试图通过削减成本以维持生存。

This paper puts forward two proposals of cost analysis and control, the cost difference analysis and the cost driver analysis. At the same time, it gives the corresponding practical application method, Standard Costing and Activity Based Costing.

提出了成本差异分析和成本动因分析两种成本分析和控制的理论，同时举出了相应的实践方法&标准成本法和作业成本法。

The cost of the immunizations was about $600,000 all told.

接种疫苗的成本合计约60万美元。

The adjustment cost minus the delay cost is the net cost of the type-conversion, and the adjustment cost plus the delay cost is the total cost of the type-conversion.

调整成本减去延误成本为转型的净成本；调整成本加上延误成本为转型的总成本。

The banks are now desperately scrabbling to recover their costs.

那些银行正在拼命急于收回成本。

The company has made heroic efforts at cost reduction.

公司在降低成本方面付出了艰苦卓绝的努力。