平均成本法

平均成本法最适合于企业经营中所涉及的储存在同一地点的难以区别的大量商品。

The average cost method is best suited to operations that involve a large volume of undifferentiated goods stored in common areas .

平均成本法有时也称加权平均法。它是基于这样的假定，即成本应根据已出售商品的加权平均单位成本来抵减收益。

The average cost method sometimes called the weighted average method , is based on the assumption that cost should be charged against revenue according to the weighted average unit costs of the goods sold .

随着股市波动，当股价下跌时，按照平均成本法投资将买入更多股票，而当股价上涨时，则买入的更少。

As prices fluctuate , the dollar-cost averager will buy more of the market when prices are low , and less when prices are high .

基于这种方法，并结合加权平均资本成本法和蒙特卡罗模拟，提出了一种风险NPV法。

Based on it , and combined the weighted average cost of capital method and monte carlo simulation , this paper presents a risk NPV method .

谈加权平均资本成本法在个别项目评估中的应用

Of WACC in Assessing Individual Project The Estimation of Capital Cost of China

和“长期平均递增成本法”

Long run average incremental cost ," lraic "

在极端的情形下，当规制者拥有被规制者的完全信息时，规制者一般采用边际定价法和平均成本定价法；

Under extreme circumstance , when regulator possesses the regulated perfect information , marginal-cost pricing and average-cost pricing are often employed .

在分析水价制定原则的基础上，利用平均成本定价法确定了西安市自来水公司满足供水成本的水价和到位的综合水价。

Based on the analysis to the pricing principles and the cost of water supply , this paper proposes the water price fixing method for the Xi'an Water Supply Company .

商业型非营利组织按照平均成本定价法生产经营，并将获得的收入用于公益性事业时会产生双重福利效应。

Business-focused NPO conducts production operations in law of average cost pricing . When its revenue is used for public welfare undertakings , it will bring about a double benefit effect .

修正现值法、权益现金流量法和加权平均资本成本法，是西方主流反映负债融资对投资项目价值正负效应杠杆企业的资本预算方法。

APV , FTE and WACC rules are popular means of capital budgeting for leverage enterprises , they also reflect the positive and negative effects of debt to the investment projects value .

接下来分析了加权平均资金成本法，重点撇清了资金成本和资本成本之间的关系，为运用加权平均资金成本法扫平了障碍。

Next we analysis of weighted average cost of capital , focus on the relationship between the cost of asset and the cost of capital , sweeping obstacles of using weighted average cost of capital .

并根据输电定价的设计思路，首先讨论了输电成本的计算，引入了年度会计成本法、平均增量成本法两种输电成本的计算方法。

At first , this paper discusses the calculation of transmission cost , and introduces two methods that are annual accounting cost method and average increment cost method . After confirm the cost , this paper emphatically elaborates the method of sharing the charge of transmission .

一方面，平均成本定价法可以使非营利组织发挥最大生产能力，挽回营利性企业生产时损失掉的那部分剩余价值，在社会生产过程中产生第一重福利效应。

On the one hand , the law of average cost pricing enables NPO to maximize productivity , retrieve the lost part of the surplus value during production of profit-making enterprises , and generate the first tier of benefits effect in the process of social production .