生产经营成本

推动降低企业生产经营成本

Reduce enterprises ’ production and operating costs

好的采购管理将为企业大幅降低生产经营成本，创造利润。

Good procurement management will substantially reduce the productions costs and create profits .

企业的财务人员可以在实际工作中采取灵活的方法，合理降低企业的财务费用，从而有效降低生产经营成本，提高企业竞争力。

Financial staff should decrease the cost of finance reasonably by agile methods to increase enterprise strengths of competition .

竞争性的市场结构将使化肥的长期均衡价格等于它的生产经营成本；非竞争性的市场结构将使化肥价格决定于农民对化肥的需求价格。

The long equilibrium price in emulous fertilizer market will equal to its productive and management cost , and will determinated by demand price in non-emulous fertilizer market .

在经济社会发展中，降低物流成本成为企业降低生产经营成本，提高产品市场竞争力的重要途径。

With the development of economics and society , reduction of logistics cost become an important approach to reduce cost of production and management , and raise market competition power .

第二，牧区生态保护政策的实施，在短期内由于生产经营成本的上升，会使内蒙古牧民纯收入降低。

Secondly , ecological protection policy in pastoral areas would reduce the net income of herdsmen in Inner Mongolia in the short term because of the operating costs of production increasing .

市场环境已发生了深刻变化，降低生产经营成本，积极参与市场竞争就成了发电企业重要举措。

Profound changes have occurred in the market environment and reducing the producing and operating costs and actively participating in market competition have become the important actions taken by power generation enterprises .

套期保值业务不仅能够稳定企业的产品价格和生产经营成本，同时也为社会总成本的稳定起到了突出作用。

The hedging business not only can stable the price of the products and cost of production and operating , but also can do great contribution to stable the total cost of society .

成本值包括以加权平均法计算之物料成本，如属在制品及制成品则须加上直接工资，及适当比例之间接生产经营成本。

Cost includes costs of raw materials computed using the weighted average method of costing and , in the case of work-in-progress and finished goods , also direct labour and an appropriate proportion of production overheads .

实施计划成本管理是有效降低企业生产经营成本，维持企业生存发展、提高企业竞争力的重要途径。

Carrying out the planned costs management is an important channel for reducing effectively enterprises ' production and operation costs , maintain the existence and development of enterprises , and increase the competitive power of enterprises .

在微观动因方面，考虑到企业是产业转移的微观主体，本文主要从企业生产经营成本的角度来分析，分析了劳动力成本差异、土地成本差异和基础设施状况等。

At the micro analysis , as the micro-enterprise is the main body to transfer , this paper mainly discussed from the perspective of the operating costs , like labor costs , land costs and infrastructure status differences .

经营者应当根据其经营条件建立、健全内部价格管理制度，准确记录与核定商品和服务的生产经营成本，不得弄虚作假。

Business operators should establish and improve their system of internal price management , accurately record and verify the cost of production or operations for their merchandise or services , in which any deception or forgery is not allowed .

本文将企业税收成本与生产经营成本进行了比较，探讨了企业税收成本的构成及其特征，并在此基础上提出了优化企业税收成本的思路。

This paper compares enterprise revenue from tax cost with production cost , and expound the constitution and characteristics of enterprise revenue from tax cost . Finally it points out the way to optimize enterprise revenue from tax cost .

城市价值决定城市商务成本，城市商务成本又决定企业的生产经营成本，它是企业是否进入某一城市投资的重要决策依据。

City value decides its business cost while city 's business cost determines firms ' production operations cost , and firms ' production operations cost serves as a key factor of firm 's decision in investing in this city or not .

网上银行服务系统的开通，对商业银行和客户来说，将大大提高工作效率，让资金创造最高效益，从而降低生产经营成本。

The opening of the bank on the net service system , the commercial Banks and customer , it will greatly improve the work efficiency , let money to make the highest efficiency , so as to reduce the cost of production or operation .

但是由于改革的不配套，农民就业不充分、农业生产经营成本过高、农民收入水平有所下降、农产品流通不畅等问题仍然存在。

But because of the uneven reform , the problems still exist , such as the peasant employment is not enough , the cost of agricultural production and management is high , the peasants ' income is decreasing , the agricultural products circulates slowly .

企业员工频繁跳槽不可避免的带来了有形的生产经营成本的提高，也带来了无形的优秀人才的流失，这些损失是无法估计的。

That Employees change jobs frequently inevitably brings more operation costs . This is only tangible costs . Compared to tangible costs , intangible costs are incalculable . Loss of talent and becoming competitive business elite , which may cause the trade secrets leakage , these losses cannot be estimated .

对东胜集团公司的成本管理经验认真总结，建立适合其生产经营特点的成本控制体系，是成本管理工作的重要任务。

It is the important task to summarize experiences of Dongsheng Group about cost-management and make a cost-control system that fit to its management facts .

本文以成本管理理论为基础分析发电厂在生产经营全过程的成本发生情况。

Based on the cost management theory , this dissertation analyses the consumed cost of the power plant during production and business process .

研究现代企业生产经营中如何采用成本企划方法合理有效地从产品开发、企划的源头管理控制产品成本，分析比较中国企业目标成本管理与日本企业成本企划的异同；

It wants to find out how the enterprise adopt Target costing to layout product , compare the similarities and differences between China and Japan .

与事中控制活动相关的成本范畴，也即成本控制标准，企业的生产经营目标不同，成本控制标准也会有所不同；

The cost category concerning in-event control activities , also called standards of cost control , varies with different goals of production and operation in enterprises .

在企业生产经营活动中，成本是影响企业经济效益的重要因素，在众多成本项目中，库存成本占有相当大的比重。

In production and business activities of enterprises , the cost is an important factor affecting the economic efficiency of enterprises . Inventory cost occupies a large proportion of the many cost items .

随着经济体制的不断改革，企业所处的市场环境发生了深刻的变化，经营方式逐步实现由粗放型向集约型的转变，企业生产经营各个环节对成本管理也愈加重视。

With the reform of economic system , the environment of enterprises has changed a lot . The management of enterprises has changed from extensive to intensive and cost management has been increasingly get attention .

以此为基础建立起来的社会关联会计能够弥补现有会计体系的缺陷，为社会公众提供企业生产经营活动的完全成本。

The social relation accounting built on this feature can make up the flaw of existing accounting system , and provide the public with the complete costs of the production and management activities of enterprises .

推动第三产业发展，政府应该通过制度创新，解决产业发展过程中面临的技术、管理和制度的障碍，降低生产服务业的经营成本。

To promote the development of the tertiary industry , the government should renovate the industrial system , solve the technical , managerial and institutional problems , and reduce the system operation cost of production service industry .

企业可以根据生产经营特点、生产经营组织类型和成本管理的要求自行确定成本计算方法。

Costing methods may be decided by the enterprise itself according to the characteristics of its production and operation , type of production management and requirements of cost management .

煤矿生产计划管理是一项涉及销售，生产经营，生产成本等管理的复杂工作，为了提高生产计划管理决策的可靠性，有必要借助于先进科学的手段。

Abstract The coal mine production project management is a piece of complicated work touched upon market , production management and pro - duction costs ets . To raise the coal mine production project management decision level , it is essential to have the aid of advanced scientific methods .

这就迫切需要采油企业建立科学有效的生产经营决策和预算评价预警机制，以实施生产经营的成本预算管理控制。

This requires that oilfield enterprise builds the mechanism producing managerial decision-making and budget appraising early warning having effect urgently , to put the managerial control producing the cost budget managing into practice .

物资供应管理作为企业生产经营价值链中的一个重要环节，对生产经营和项目投资成本的控制起着非常重要的作用。

As a important tache of value chain , material supply management is very important for management and controlling investment cost .

企业为生产商品和提供劳务而发生的各项间接费用，应当按一定标准分配计入生产经营成本。

Indirect expenses incurred in production and provision of service by an enterprise is to be allocated into the cost of production and operation , according to certain standards of allocation .