However , the cost management of our country ’ s insurance business enterprises has many questions . on the one hand , the diversification of insurance product and service need the cost assigns the each cost target according to the true occurrence level , but the traditional cost accounting method usually adopts the single allotment standard while assign overhead cost , it is easy to result in cost distort ; on the other hand , china ’ s insurance companies always are characterized as insurance fee focusing and quantity - adding focusing , ignoring internal management and quality - improvement 一方面,保险产品与服务的多元化要求将成本分配比例按照其真实的发生水平分配到各个成本目标,而传统的成本会计方法在分配间接费用时往往只采用单一的分配标准,无法正确反映不同产品所发生费用的多少,容易造成成本扭曲的现象,决策者无法获知产品与服务准确的成本与效益,从而不能做出正确的经营决策;另一方面,由于我国保险业长期以来重业务轻管理,重数量轻质量,成本费用观念淡薄,造成企业成本管理远远落后于外资保险公司,这也导致了企业内部管理混乱,经营风险巨大。
In the consequence , ignoring a appropriate ratio of cost - benefit , ignoring cost controlling in the operation , lacking of cost data and necessary cost managing skills always existed in the whole insurance industry . abc ( activity - based costing ) is a kind of advanced method of cost calculation and management . it can provide the objective , true and accurate cost information for the product and service 作业成本制度作为一种先进的成本核算和管理办法,它依据作业成本动因,采用多样化的分配标准,使成本的可归属性大大提高,为产品及服务提供客观、真实、准确的成本信息;同时它不只是一种计算产品成本的基础,还是一种持续的成本管理过程,既可用于控制成本,也可用于企业的一些重要领域,例如预算编制、间接费用部门的绩效衡量、战略管理等。
Researching background : the high - speed economic development has deeply changed viewpoints and methods of management . traditional cost allocation method meets deep crisis and faces a great innovation in cost information relative offering and cost management effectively carrying on 一、研究背景传统成本分配方法通常以直接人工成本、直接人工小时、机器小时等作为间接成本的分配标准,适用于产品品种单一,间接成本数额小且与直接人工成本具有一定相关性的间接成本分配。
This article discusses the legal relation of jurisprudence based on domestic and foreign studies on public lending right . it makes suggestions that bringing public lending right into copyright law of our country , constituting administrative institution in charge of fund of expiation , confirming standard of distribution and proposing that the government bear the payment obligation 本文在国内外公共借阅权问题研究现状的基础上,对其法律关系进行了法理学讨论,建议将“公共借阅权”制度纳入到我国《著作权法》中,建立补偿金管理机构,确定分配标准并由政府来承担支付义务。
Therefore the thesis builds its own standards to distribute burden of proof between parties and provides three standards ? the explanation of meaning , comparative law and intention ? to find the burdener . in the last part for illustrating the standards specifically the thesis will illustrate the application of these standards in contract law and tort law 同时，为了能够详细的阐述本文所主张的举证责任分配标准，笔者在本文的第四部分对所主张的举证责任分配标准在合同法和侵权法领域内的应用进行了简单的介绍。
