成本扭曲

波罗的海干散货指数（drybulkindex）最近出现回落，这显示运输船舶排放量监管规则的收紧不可能导致近期出现成本扭曲。

The recent decline in the dry bulk index suggests that tighter emissions regulations on shipping vessel is unlikley to result in near-term cost distortions .

债券大王比尔•格罗斯（BillGross）承认：QE必须结束。数万亿的低成本资金扭曲了激励机制，将资产价格推高至人为水平。但现在格罗斯说美联储的计划可能过于仓促了。

Bond King Bill Gross admits , ' QE must end . ' Trillions of cheap money ' has distorted incentives and inflated asset prices to artificial levels . ' But now Gross says ' the Fed plan may be too hasty . '

改善网间互联接入价格与成本的扭曲关系已经成为运营企业间正常的互联互通关系的重要保障，建立一个适合我国的网间接入价格模型是促进形成正常的电信市场竞争秩序的核心。

To build up a reasonable interconnection price model is the core of facilitating to compete orderly in telecommunication market .

当经济受到不确定货币供给冲击时，企业通过比较菜单成本与扭曲成本决定均衡产量和价格。

When the uncertain money shocks come , firm will decide its output and price in equilibrium by comparing menu cost with distortion cost .

教育寻租的危害是巨大的，它加大了教育活动的交易成本，扭曲了教育资源的配置，加剧了教育不公平，导致各种各样的教育腐败，阻碍了我国教育的改革和发展。

The harmfulness of educational rent-seeking is huge , which increases the transaction cost of education , distorts the resources arrangement of education , makes the educational unfairness more , brings about all kinds of educational degeneration and hinders the reform and the development of education .

如果继续使用所占比例降低的人工工时等分配标准来分配占有比重越来越大的间接费用，肯定会导致成本信息的扭曲。

If we use the more and more small percentage of direct artificially to assign an increasing part of indirect expenses , the result is cost information distortion .

双超运输对道路货运市场的影响主要体现为变相增加市场运力、改变货运成本结构和扭曲货运市场运价，并由此导致了货运市场的无序，严重阻碍了货运市场健康持续发展。

The overloading will increase the market capacity , change the cost structure of freight transportation and twist the price of freight market . It will lead to disorder and holdback the healthy and sustainable developing of freight transportation market .

笔者分析了代理成本理论，指出扭曲的薪酬成为了代理成本的一大表现。

The author analysis the theoretical foundation of the listed company executive compensation issue-the agency cost theory .

间接成本的比重大幅增加使得传统成本核算扭曲了成本信息，利用作业成本法（ABC）进行作业管理，可以对成本进行精确反映与控制。

The traditional costing distorts the cost information . Activity management by ABC ( activity based costing ) can control the cost precisely .

通过EVA绩评价系统计算出的资金成本消除了传统财务数据对资金成本计算扭曲的影响。

The funds cost that computes through the EVA accomplishment evaluation system removed the traditional finance data to the influence that the funds costing distort .

人们开始逐渐把环境成本纳入到出口产品的生产成本中，扭曲的贸易产品价格在逐渐被修正。

People gradually put the cost of environment in the cost of productions , which are produced in order to export . As the development of international trade , the distorted price is gradually revised .

本文对财务危机成本的产生和起因进行了分析，并对代理成本中企业扭曲行为的类型及对债权人和股东的危害进行了探讨。

The article analyzes the production and causes of bankruptcy cost and explores distorted actions in agent cost and harmfulness of creditors on shareholders .

亚马逊或许能够轻松调整图书价格，以反映其成本，但如果图书装订商或货运商的价格调整缓慢，导致这些成本扭曲，那么，亚马逊的做法就没什么作用。

Amazon may be able to adjust its prices easily to reflect its costs , but that is little use if those costs are distorted by slow adjustments from , say , the bookbinders or the freight handlers .

因此，将由EVA计算出的资金成本分配于作业中计算的产品成本消除了传统财务数据及传统成本核算体系对产品成本的扭曲影响。

Therefore , will be computed the funds cost allotment of by the EVA in homework the calculating product cost removes the traditional finance data and traditional costs to check the distortion influence of system to the product cost .