成本否决

分别从科技计入成本，降低成本时的考虑，成本否决观念及广告效应几方面加以研究。

Four functions will be studied : they are adding science cost , dropping material cost , cost veto and advertisement effecting .

实行联产计酬、优质优价、成本否决、质量赔偿分配机制初探

Approach to " Reward Related to Production Excellent Quality & Price Cost Voted down Compensation for Quality " Distribution System

第五，借鉴邯钢经验，模拟市场核算，实行成本否决；第六，改变成本计算方法，引入作业观念，实行作业成本计算。

Fifth , study the experience of Simulating Market Accounting of Handan steel works , last , improve cost count means and carry out Activity-Based Cost .

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