增值成本

可控增值成本管理着重成本前馈控制、事中监控、反馈控制及业绩的绩效管理，为企业进行成本控制，提供了新的借鉴方法。

Controllable Appreciated Cost Management puts stress upon feed - forward controlling , process supervision and controlling , feedback controlling and performance and achievement management . Controllable Appreciated Cost Management provides a new reference way of cost management of enterprises .

本部分对学院各类师资的原始取得成本、培养开发成本、评聘增值成本、遣散成本等进行核算，并设计了人力资源成本报表，用以定期报告学院师资人力资源的货币价值。

This part calculates the original acquisition cost , incremental evaluation and employment cost , training and development cost and redundancy cost , and designs the human resource cost report which is used to regularly make known the monetary value of teacher human resource in the college .

供应链是通过核心企业与其他供应商、制造商、分销商、零售商建立战略联盟，以促进供应链的增值和成本下降。

Supply chain is aimed at the increment in value and the decrease in cost through building strategic alliances by the core enterprise with other suppliers , manufacturers , distributors and retailers .

全社会资源循环利用意识得到了提升，资源再生、材料增值和节约成本的循环观念逐渐取代了传统的资源、材料单向流动的运作模式。

In this effort , increased resources recycling concept , to regenerate resources , material value and cost saving , replaced the traditional resources , material flow of unidirectional operation mode .

她表示，谈论你为什么应该加薪或升职时，不应该说“我”，而是谈论你是如何使得公司增值或节约成本的。

Talking about why you deserve a raise or promotion should not be about the " I , " she said , but instead how you have added value to the company or saved it costs .

本文认为，物流业在近代发展中起着重要的作用，一方面是通过完成地区间的商品流通实现商品的价值增值，降低社会成本；

The author points out that logistics plays an important role in modern development .

当餐馆转嫁增值税的全部成本时，饮食的成本也急剧上升。

The cost of eating out has leapt as restaurants pass on the full cost of VAT .

价值观概括了生产价值的增值价值属性，成本观概括了商品价值的市场价格属性，产权观概括了分配价值属性，但难于将价值观、成本观和产权观统一起来。

Value concept summarizes value-added attribute of producing value , cost concept summarizes Market pricing attribute of commodity value , and property concept summarizes the attribute of value distribution .

近年来，国内外众多企业都在实施业务流程再造。业务流程再造是通过重新设计组织经营的流程，以使流程的增值最大化、成本最小化，从而获得绩效改善的跃进。

In recent years , a lot of domestic and foreign enterprises are implementing business process reengineering ( BPR ) in order to maximize the appreciation of the process , minimize the cost , and greatly improve their performance .

作业成本信息的分析利用包括增值与非增值作业成本信息分析，作业效率与流程效率分析，作业链成本分析以及作业能力利用情况分析等几个方面。

Activity-Based Costing analysis include value-added and non-value-added ABC information analysis , activ - ity and process efficiency analysis , activity chain cost analysis and activity capability utilization analysis etc.