资源动因

在此基础之上，进一步给出了从产品特性确认开始，经过作业动因量、资源动因量、再到资源价格预测、产品成本的逻辑维模型。

Especially , this paper gives a " logic dimension " model , which begins with product characteristic confirmation , then from activities driver volume and resource driver volume estimation to resource 's price estimation .

作业成本计算是将资源成本按照资源动因分配到作业，再由作业依据作业动因追踪到产品，从而得出最终产品的成本。

Activity cost calculation is to allocate resource cost to the activity in accordance with resource driver , and then , the activity is traced back to the product cost based on the activity driver whereby obtaining the costs of the final products .

其中，直接成本计算相关的原材料的用量和标准单价、人工工时以及间接成本的资源动因均来源于BOM视图。

Direct costs related factors , such as materials consumptions , standard price , artificial man-hour and indirect cost drivers are all derived from the BOM view .

第四，资源动因的确认。

Fourth , the causes of resources cost confirmation .

利用元模型中相关的类与关联，建立了资源动因与活动的联系。

The association between resource drivers and activities was achieved by the corresponding classes and their associations within the metamodel .

计算资源动因分配率，将资源分配至作业中心；

The fourth step is to calculate the distribution ratio of resource diver and distribute the resource to the activity center ;

以往对企业并购的研究也涉及到了获取无形资源的动因，但是所涉及的只是无形资源的一些构成要素。

Studies of mergers and acquisitions in the past are also related to the motivation for intangible resources ; however , they only involved some elements of the intangible resources .

其次，分别通过案例分析了资源成本动因和活动成本动因对建设成本和运营维护成本的影响。

Then , through two cases , it analyses resource cost driver and activity cost driver , and discusses the impact on construction cost and O & M cost of construction project .

信息技术资源外包的动因与风险分析

Analyses of the Reasons and Risks in IT Outsourcing

虚拟人力资源管理的动因、类型及企业绩效的实证研究

An Empirical Analysis of Motives , Types and Enterprise Performance in Virtual HRM

本文就此分析了旅游人力资源发展的动因并提出对策。

This essay has analysed the motive cause of its development and put forward tactics to cope with it .

从分析物流企业资源整合的动因出发，介绍了物流企业的基本类型以及资源组成，并在前人的研究基础上总结出物流企业资源整合的内容及手段。

Begin with the analysis of its reason , introduces the basic type of logistics enterprises and the form of resource , and summarizes its content and instrument .

经济发展不平衡是人力资源流动的直接动因。

The imbalance of economic development is the immediate cause of human resource fluxion .

法理学的渊源性要素包含资源、进路和动因三种基本要素。

The element of sources includes such three cate-gories as resource , approach and motive .

水权与水市场理论被引入水资源配置领域的动因在于利用市场机制解决当前存在的水资源低效配置的问题。

Optimizing the allocation of water resources through market mechanism is the goal of water rights regulation system reformation .

现有研究文献显示，人口增长和消费变化是影响海洋渔业资源变化的重要动因。

Current literature review shows that population growth and changes of consumption patterns are the major driving forces affecting marine fishery resources .

并就贮备层资源和使用层资源及各动因组合分析了战略联盟的最佳选择模式。

The best selection mode of strategic alliance was analyzed by summing up resource in reserve layer , resource in using layer and motives combination .

运用线性代数的基本理论，阐述了作业成本制下间接成本的分配方法，从各种资源耗费的累计开始，通过资源成本动因和作业成本动因的分析，将间接成本分配到成本计算对象。

Utilizing basic theory of linear-algebra , the method of assigning indirect cost in activity-based costing is explained detailedly . Beginning from all kinds of resources consumed , indirect cost is distributed to the cost object through resource cost driver and activity cost driver .

第五，将资源追溯到作业。根据资源动因数和动因分配率计算追溯。

Fifth , according to the resources allocation rate and drivers number traced resource back to activity .

目的在于对中国依托资源建立的企业，在市场经济条件下，进行资源动因分析，评价作业的有效性；

The target of its application is to analyze the uncertain causes of resources for the businesses setting up on Chinese resources in marketable economy .

依据作业成本法产品消耗作业，作业消耗资源的思想，建立了从产品属性确认开始，经过作业动因、资源动因、再到作业成本、产品成本的参数成本估算模型。

According to the ideas from Activity-based costing that " products consume activities and activities consume resources ", a cost estimation model that starts from obtaining product characteristics , to activity drivers , to resource drivers , to activity cost and product cost is established .

首先，分析野生植物资源物权制度的必要性，这是完善我国野生植物资源物权的内部动因。

Firstly , it analyzed the necessity of the real right system of wild plane that was inside reason of perfecting the real right of wild plane resources .

本文运用人力资源管理和经济学的相关理论，分析了在全球化背景下，军事人力资源开发的动因、特点和挑战，提出了我国军事人力资源开发的对策。

Make use of the related theories of human resource management and economy , this paper analyses the exploitation cause of military human resource , characteristics and challenge under the background of the world , and it brings forward the strategy to our military 's development of human resource .

首先分析了东北地区粮食物流铁路资源的发展现状，在此基础上用灰色预测模型对东北粮食物流进行了预测，最后从五个方面分析了铁路资源整合的动因。

At first this paper analyses demanding status of grain logistics , and on this basis , it uses methods of gray analysis to predict the grain logistics demand of northeastern region , then analysis the motivation of railway resources integration .