But the market develops cost by very big premise is market development , so this charge is very aboveboard , and dinner party cost is different , national treasurer method has net specified number of formulary annual sales revenue to reach its in 15 million yuan the following , the forehead deducts not to exceed sales revenue net specified amount before business treats fee tax thousand 5 , more than 15 million yuan , the forehead is deducted not to exceed thousand before duty 3 但市场开发费由个很大的前提就是市场开发啊，所以这个费用是很光明正大的，而应酬费就不一样了，国家会计法有规定全年销售收入净额在1500万元及其以下的，业务招待费税前扣除额不超过销售收入净额的千分之5 ，超过1500万元的，税前扣除额不超过千分之3 。
By applying profit and loss equilibrium method , and marginal analysis , taking each of the four class break - pieces in oil - field as the unit , and basing on the prices of the different oil qualities and the developing costs of only once , two times and three times , we determine the optimal yields of each break - pieces in liaohe oil - field 本论文采用盈亏平衡分析法和边际分析法等。以油田(四级断块)为单元，根据不同油品的价格和不同开采方式下的开采成本，确定辽河油田各断块的经济产量，达到优化产量结构，合理确定生产规模的目的。
Management methods , cored as section function in tradition , ca n ' t change ultimately the abuse such as lower efficiency of process and overstaffed organization frame and high developing cost and so on . however management method cored as process not only can improve obviously efficiency of process and lower developing cost , but also can concern the demands of consumer , promote strongly the competition capability of real estate developing enterprise 传统的、以部门职能为核心的管理方式并不能从根本上改变目前项目管理中出现的诸如工作流程效率低下、组织结构臃肿、开发成本高的弊端，而以流程为核心的管理方式不但能显著提高流程的工作效率、降低开发成本，而且更加关注顾客的需求，能有力提升房地产开发企业在市场中的竞争能力。
Many countries try their best to do much research on new manufacturing modes such as agile manufacturing ( am ) 、 reconfigurable manufacturing system ( rms ) to satisfy this transformation . it ' s a big impact to computer - aided process planning ( capp ) . and capp is required to shorten its developing time 、 reduce its developing costs , and to increase its transplanting ability 、 avoid its narrow applications 为了适应这一变革，各国都在致力于研究敏捷制造、可重构制造等新的制造模式，这些制造模式对计算机辅助工艺设计（ capp ： computeraidedprocessplanning ）的研究和开发冲击较大，它要求开发capp系统时尽量缩短开发时间、降低开发成本，同时提高系统的可移植性、避免应用面过于狭窄等等。
