共同成本

共同成本分配在企业管理中的应用

The Significance of Common Cost Allocation in the Field of Business Management

长期以来共同成本分配片面强调满足会计目的而忽视了在企业管理中的应用。

This paper discusses , by the case study method , the significance of the allocation of common cost in the supervision ove .

由于存在既定的共同成本，中心经理不可能完全控制ROI。

ROI may not be fully controllable by the center manager due to the presence of committed costs .

通过对诺森和国内供应商的成本和风险的分析，指出双方合作中所面临的共同成本、风险，提出只有采取基于供应链管理的供应商管理策略才能降低成本和风险。

The paper point out that only taking the method of based on Supply Chain Management can reduce cost and risk .

从业务流程分析开始，到定义作业，分配成本费用，确定成本动因，最后把营业部的共同成本比较合理的分配到具体客户，建立起一套完整的作业成本核算体系。

The research starts from the activity processes analysis , then defines activities , allocate costs , determines cost drivers , plausibly allocates the joint cost in the branch to specific clients and build up a complete set of ABC accounting system .

公益服务机构由于存在固定成本、管理费用等共同成本，按照边际成本定价容易出现亏损，因此公益服务机构的价格决策应当考虑共同成本因素。

For charity service organizations due to the presence of fixed costs , management fees and other common costs . In accordance with marginal cost pricing they may suffer losses , thus charity service institutions should take these cost factors into consideration .

协助生产支持共同搞好成本的控制。

To manage the cost with production support group and work on possible cost reduction .

基于虚拟企业的共同配送成本分摊模型与方法研究

The Research on Models and Methods of Cost Allocation of Joint Distribution Based on Virtual Corporation

从成本分摊的公理化性质出发，建立了共同配送成本分摊模型&基于权重的群体不满意度函数。

The model of cost allocation group unsatisfaction function based on weight is formulated from axiomatic principles .

其次，通过对现行成本预算工作流程的分析，提出使用下一代建筑成本预算软件以及其它建筑专业软件共同进行成本预算的工作流程。

Secondly , based on the analysis of the existing workflow , the study presented the workflow for using the next generation cost estimation software and other BIM-supported software to carry out cost estimation .

我国目前的公共教育支出，基础教育以地方财政投入为主，高等教育以国家财政投入和受教育者共同承担成本为主，地方财政和国家财政的补贴采取直接发放到学校的方式。

In the current public education expenditure system , basic education is based on local financial investment and national financial investment and educatees share the cost of higher education together with local and national finance subsidizing schools directly .

但是，如何在供应商联盟伙伴之间合理地分摊共同配送成本，事关零部件供应商参与联盟的积极性和联盟的稳定性，最终影响到共同配送的进一步开展。

However , how to allocate the joint distribution cost reasonably among the partners of supplier alliance , is related to the participation enthusiasm of the suppliers and the stability of supplier alliance , and ultimately affects the further development of joint distribution .

租金不分摊共同海损分摊成本的合资经营

Hire not to Contribute to General Average cost-sharing joint ventures

共同沟的成本分析与研究

Study and Analysis on the Cost of Utility Tunnel

第二章着重阐述共同货币的成本与收益。

Chapter two focuses on discussing the costs and benefits of a common currency .

要克服这个障碍，律师或者会计师必须愿意共同承担短期成本。

To overcome this hurdle , the lawyers or accountants really have to agree to absorb the short-term cost .

但是意味着自定义工作有可能成为主要的成本，而且没有人共同承担维护成本。

Carrying that custom work can become a major cost , though , and there 's no one to share the costs of maintenance .

货币一体化实践的理论基础是最优货币区理论，最优货币区理论已经演变为着重于对共同货币的成本与收益的分析。

The theoretical foundation of monetary integration is the OCA theories . The OCA theories have evolved to focus on evaluating the costs and benefits of adopting a common currency .

由此，唯有将内、外部供应链环境的各项关键因素结合起来共同影响采购成本的控制与优化，才能得到最优的采购绩效。

As a result , only the internal and external supply chain environment factors combine to participate in procurement cost control and optimization , in order to optimize procurement performance .

改革方案应明确由国家和企业共同承担改革成本，为社会资本参与林区改革创造最佳的投资环境。

The scheme of it must identify the reform costs that government and enterprises must undertake , providing an optimal investment environment for social capital into the reform of forest areas .

但是想要最终实现全球经济的再平衡，必须是失衡双方通过协调达成共同分担调整成本的实质性协议，各国均能主动实施国内政策进行调整，才能使国际协调有达成的可能。

But in order to ultimately achieve the global economy re-balance , both the two sides must coordinate and come to agreements to shared the adjusting cost , all countries can take the initiative to implement domestic policies to adjust is the only way to make the international coordination possible .

比较一下通过银行出售的共同基金与其他成本更低产品（比如ETF或那些可在亚洲以外市场的私有平台上购买的产品）的费用，可突显出全球不同地区在金融服务架构上的重大差别。

Comparing fees between mutual funds sold through banks and cheaper alternatives such as ETFs or those available on privately owned platforms in markets outside Asia draws attention to important differences in the structure of financial services in different parts of the world .

这些改进共同产生巨大的成本节约。

Altogether , these improvements can result in significant cost savings .

当供应商与零售商共同承担退货物流成本时，回购价格将随着零售商承担的退货物流成本增加而增加，但增加的幅度甚微；

When burdened by retailers and suppliers together , it will be increased with the increasing of the return logistics cost burdened by retailers , but the increasing range is very narrow .

只要船岸共同努力，控制成本的每个环节，就一定可以把运输成本控制在一个理想的目标值上，从而提高船舶动力装置的经济性。

As long as ship and bank try hard together to control the cost , the transportation cost can be controlled in one ideal target value , therefore enhance the economy of marine diesel power plant certainly .

有战略眼光的企业开始转向实施供应链管理，与供应链伙伴进行物流协作，共同寻求降低物流成本、提高物流服务水平的途径来满足顾客的需要。

Some enterprisers with strategic sight start to carry out supply chain management and logistics collaboration with partners look for approaches to lower the logistics cost and improve the standard of logistics service in order to meet the customers ' requirements .

运用动态博弈模型论证了共享节约合同可以形成一种有效的内在激励机制，可以激励双方共同努力节约物流成本，并且这一合同优于常见的物流外包合同。

And a dynamic game model is developed to demonstrate that the shared-savings contract makes an effective intrinsic incentive mechanism which drives both sides to exert joint efforts to save the logistics costs , and the shared-savings contract is better than a usual logistics outsource contract .

研究表明，影响共同配送开展的一个很重要的原因是共同配送成本如何在参与企业之间实现合理地分摊。

Studies have shown that an important factor that affects the development of joint distribution is the allocation cost of among the enterprises .