可分成本

企业的经营战略可分为成本领先战略、差异化战略以及集中战略。

The operating strategy of enterprises can be divided into cost leading strategy , differentiation strategy and centralization strategy .

成本效果分析中的成本可分为直接成本与生产力成本。

Costs in cost-effectiveness analysis ( CEA ) have been divided into direct costs and productivity costs .

排他成本可分为界定成本和实施成本以及政府产权制度因素。

The exclusive cost is divided into the defining cost and the implementation cost as well as the government property system factor .

根据教育活动中所耗费的资源对教育活动的作用方式，教育成本可分为直接成本和间接成本。

Considering the way the resources consumed during educational activities affect the process of education , the education cost can be defined as the direct and indirect cost .

会计计量属性大体可分为历史成本、现行成本、现行市价、可变现净值、未来现金流量现值和公允价值几大类。

The accountancy measurement attributes may be divided into historical costs , present cost , present market price , net realizable value , future cash flow current value , fair value and so on .

摘要企业对人力资源的投资应定义为会计资产。人力资源会计可分为人力资源成本会计和人力资源价值会计两种。

The investment of enterprises in human resources should be defined as accounting assets which can fall into two categories : cost accounting of human resources and value accounting of human resources .