成本责任

提出了成本责任流及其管理模式，这一模式作为与物流、资金流、信息流和工作流并重的集成动态管理手段，是解决企业成本管理粗放问题的有效手段。

The paper advances the cost responsibility flow and its management mode , which is a valid means to solve the question of rough cost management in enterprises as a dynamic integration management means as important as material flow , money flow , information flow and work flow .

成本责任流管理模式探索

The Optimal Cost Flow Management Pattern of Cost Responsibility

企业成本责任流管理体系研究

The Research of Cost Duty Flow Management System about Enterprise

矿井成本责任中心核算模式设计

To Design Accounting Mould for Mine Responsibility Cost Centre

本文以成本责任流为核心内容展开研究。

This paper has launched the research in the core substance of the cost duty flow .

在这些分公司中，尤其是工业企业的分公司中，一般都是成本责任中心，所以成本管理已成为当前各大型企业分公司聚焦的问题。

Most of these branches are cost center , therefore cost management is the core problem of enterprise management .

对目前我国企业应用成本责任管理的几种典型经验及当前流行的成本控制方法等进行了综合性的阐述。

It give an all-around depiction to some kinds of representative experiences of the cost duty management used by our country business enterprise and popular cost control methods at the present time .

从加强安全防护措施、提高产品质量、加强供货管理以及成本责任落实方面提出防护措施，对异常成本进行预防控制。

The author from the protective measures to strengthen security , improve product quality , enhance supply management and cost aspects responsibility to implement protective measures for prevention and control abnormal costs .

它的关键所在是从实施开始到结束每一步骤都客观地要求成本责任人以集约化的管理思路来精细落实每一项工作。

The key point of such Objective Cost Control System is that responsible person is requested to manage and execute every job in intensive management to each step of the work from the very beginning to the end .

现阶段我国在健全社会保障制度的过程中，政府应当承担确立社会保障模式的责任、社会保障立法责任，承担转制成本责任以及社会保障制度的管理和监督责任。

In the process of perfecting the social security at present in China , the government should hold the responsibilities such as to establish the model of social security , the constitution of social security ; the cost of transforming system , and the managing and supervising system .

考虑到自动驾驶技术的成本以及责任和维护问题,第一批商用无人驾驶汽车几乎肯定会采用代驾服务。

The first commercially available driverless cars will almost certainly be fielded by ride-hailing services , considering the cost of self-driving technology as well as liability and maintenance issues ．

试论新经济条件下作业成本与责任成本的应用

Application of Operating and Credibility Cost Under New Economy

三是结合具体经营活动完善产品成本控制责任制；

Product cost control responsibility is to be perfect in combination with detailed operation activities .

当然，完全控制也意味着要承担运行更新服务器的成本和责任。

Of course , complete control means that you also own the cost and responsibility of operating the server .

利润分配，风险亏损，成本和责任将按双方投资比例摊派。

That all profit , losses , costs and liabilities will be prorated according to the share-holding of each party .

表现最突出的是养老保险改革领域转轨成本的责任回避问题。

The top performing one is that the government avoids burdening the transition cost of the basic old-age insurance system reform .

本文提出公司要建立三级成本管理责任中心，推行模拟市场经济核算，实行成本否决，改善资金、物资供应管理体制，从而提高企业的经济效益。采用即时招标保证物资供应

This paper states that the corporation should build up a three & stage responsibility MAKING INVITING BID WHENEVER NECESSARY GUARANTEEING MATERIAL SUPPLY

但在前二轮改革中，省、市、县、乡四级政府之间互相推脱分摊改革成本的责任，结果这两次改革都变成了虎头蛇尾的“假改革”；

But in the first two turns of reforms , the four levels of governments of the province , the city , the county , and the township shirked mutually the shares of the reform cost and the responsibility ;

投保人可能拥有两份或更多的保单，但所涉及的保险公司会在他们之间摊派赔偿金。利润分配，风险亏损，成本和责任将按双方投资比例摊派。

It is possible to carry two or more policies , but the insurance companies involved would split the reimbursement between them . That all profit , losses , costs and liabilities will be prorated according to the share-holding of each party .

第二部分，论述如何将标准成本和责任成本融合，探索一条以标准成本为标杆，理清责任中心职责的方法，即责任成本差异法。

In Part Two , this paper discusses how to integrate the standard cost and responsibility cost . It further discusses on responsibility cost variance method , which regard standard cost as benchmark , using the method of reorganizing the duties of each responsibility center .

从政府的角度来看,要求生产者承担更大责任的法律主要目标在于将废物管理的成本和实际责任从政府和纳税人转移到生产者身上。

From the governments ' point of view , a primary goal of laws requiring extended producer responsibility is to transfer both the costs and the physical responsibility of waste management from the government and tax-payers back to the producers .

注册会计师违规成本与法律责任研究

On Legal Responsibilities and Violation Cost of Certified Public Accountants

实行生产成本目标管理责任制；

( 2 ) implementing production cost management accountability ;

交易费用、契约成本、受托责任与内部审计论医疗服务收费

The Theories of Transaction Fees , Acquisition Cost , and Accountability with Internal Auding

制度、交易成本与社会责任的关系

The Relationship Between Transaction Cost and Social Responsibility

但他还必须对集团发生的4.5亿英镑（合6.6亿美元）成本负最终责任。

But he is also ultimately responsible for the group incurring 450m [ $ 660m ] in costs .

并阐述集团大型施工企业建立成本双控责任成本管理模式的必要性与必然性。

Then this section illustrates the necessity for group construction companies to establish the " Cost dual control " mode .

为使风险负担不致无限扩大，降低交易成本，连带责任需要法定化。

To avoid limitless expanding of the risks and to reduce the cost of the safe transaction , joint and several liability should be legalized .

由所谓监管失败成本的公共责任得出的推论，或许是限制监管范围的最有力论据。

The inference of public liability for the alleged costs of regulatory failure may be the most potent argument of all for limiting the scope of regulation .

搞好目标成本管理实行责任成本控制，进行成本考核与分析是企业改革过程中必须做好的工作。

In the course of reforming enterprises , it is obliged to properly manage target cost and carry out responsibility cost control , cost check up and cost analysis .