The thesis consist of six chapters and based on the way of propose the question , analysis , then get the solution . it discussed and recognized what the ship transportation cost was in chapter one ; studied the environment and growing trend of the cost in chapter two ; fully discussed and demonstrated the voyage variable costs and controlling method , proposed a mathematic decision model of fuel supplying and get through the validation , proposed the concept of risking cost and addressing many controlling measures to it in chapter three ; discussed a certain running costs , proposed and validated a mathematic model of condition - based maintenance , and put forward many practical controlling method of running costs such as crew payment , repairs , spare parts , stores and lub oils in chapter four ; combining a case of monthly running cost budget and verification , performed a useful learning on running cost budget , forecast and verification in chapter five ; finally fully studied the method of cost - calculating and benefit - analyzing of time chartering container ships on a proposed route 第一章主要讨论并认清什么是船舶运输成本；第二章研究了船舶运输成本的生存环境和生长趋势；第三章详细论述并论证了航次变动成本的控制措施，提出了燃油补给方案的决策模型并给出了模型的验证过程，提出了航次风险成本的概念并论述了若干航次风险成本的控制措施；第四章对船舶营运成本中的船员费用、维修保养费用、备件、润物料费用等几个主要的可控性较高的成本进行了细致的分析并分别讨论了相应的控制措施，提出了基于状态维修决策的数学模型并论证了模型的正确性及具体解算步骤，对于备件、润物料的控制坚持以科学的预算为前提，以申领、接收、使用、盘存为控制环节，切实做到理论与实践的密切结合；第五章结合营运成本的预核算的案例，对船舶运输营运成本的预算及核算进行了有益的探讨；第六章结合具体案例对期租班轮的成本测算与效益分析方法进行了细致的研究。
Cost habitudal view classifies cost into short - term dynamic cost , long - term dynamic cost and fixed cost . customer value concept means that abc system should concurrently supply information of what customers have gained and consumed and ensure that customers can obtain as much profit as possible by reducing customer cost and increasing customer profit 成本性态观将成本划分为短期变动成本、长期变动成本和固定成本三类；顾客价值观意味着abc系统要同时提供顾客所得和顾客所费的有关信息，通过降低顾客成本、提高顾客收益，使得顾客获得更多实在的利益。
Such an enhanced standard of special pipes can help to dodge the direct competition of substitute products ; 2 , while readjusting the varieties of products , pcg should practice forecast of annual profit and control of the production process to establish marketing price system through cost behavior analysis of varying ; 3 , pcg should perfect and reinforce sub - marketing channels to set up customer supply chain of powerful competitiveness ; 4 , pcg should also offer quality customer service to further promote the additional values of products 运用变动成本法理论按成本习性建立营销价格体系。 3 、完善和强化公司的分销渠道，建立具有核心竞争力的客户供应链。 4 、作好服务，提升产品附加值，挖掘产品的期望层和附加层价值，在增加顾客总价值的基础上降低总顾客成本。
With reference of the materials about passenger dedicated lines ( pdl ) in foreign countries , the essay discusses the characteristics and composition of transportation cost of railway pdl , and analyzes the influence on transportation cost from two aspects as target value of speed and passenger traffic volume , so as to illuminate that the target value of speed can directly affect the transportation cost of pdl , and the fix cost has nothing to do with the passenger traffic volume , whereas the variable cost is in direct proportion to that 摘要借鉴国内外客运专线资料，对铁路客运专线运输成本的特性及构成进行论述，并从速度目标值与客运量两方面分析对运输成本的影响，说明速度目标值直接影响客运专线的运输成本，而固定成本与客运量无关，变动成本与客运量成正比变化。
The paper includes several parts below : the first part analyzes the characteristic of oil output and the constitution of operating cost , and introduces the forecast model of productivity and operating cost . it makes use of the model of gm ( 1 , 1 ) to forecast the well ’ s productivity and relative variable cost 主要内容包括以下几部分:第一部分,分析油田企业产量的特点和操作成本的构成,阐述了单井产量和成本的预测方法,利用gm ( 1 , 1 )模型预测单井产量和相对变动成本。
Based on the above - mentioned matter , the application of toc to the product mix problem was studied home in this article . the product mix decision problem was divided into simplex resource constrains and manifold resources constrains by enterprise ’ constrain resources , and their solution steps according to toc ’ s five key steps ameliorated were presented . some material examples were solved by toc ’ s five steps technique , linear programming ’ s simplex method and familiar accounting technique ( variational cost technique and full cost technique ) 文章依据企业约束资源的多寡,将产品组合决策问题分单一资源约束与多种资源约束两种情况进行了讨论,通过对约束理论五步骤法的适当调整,给出了它们各自的约束理论解法的解题步骤,结合具体的算例,分别利用约束理论五步骤法、线性规划的单纯形解法和常见的会计学的变动成本法和完全成本法进行了求解,并对约束理论解法、线性规划解法和会计学解法进行了适当的比较分析,证明了产品组合决策问题约束理论解法的有效性和先进性。
To counter the above mentioned problems , this thesis is based on the practical situation of pump station operation to analyse its operation cost . the operation cost of pump stations consists of fixed and variable parts . to find the fixed and variable cost , the idea of investment allotment method ( iam ) is introduced to obtain the depreciation cost which is the main part of fixed cost 本论文针对上述两方面问题，从我国大型泵站实际情况出发，对具有双重功能? ?供水(含灌溉) 、排涝功能的泵站进行成本分析，提出投资分摊方法来解决固定成本中的固定资产折旧费问题，而用优化调度手段来推求泵站运行成本中的变动成本核心? ?抽水耗电费用。
