实现价值

• According to whether marketing activities would lead to the external cost besides of the marketing expenses , the thesis defines marketing neutrality and points out marketing essentially is a process to achieve the value of exchange with the lowest exchange expenditure . the author hold marketing non - neutrality is only such a superficial phenomenon that distorts the substance of marketing , and it will exert external influences to economy , such as wasting resources , restaining competition , and so on
  拟从营销活动是否会干扰经济、社会的正常运行，是否会引致营销支出之外的外部成本来界定营销中性，并运用经济学的微观分析揭示营销本质是“以最低的交易费用，实现价值交换” 。
• Tax planning is that taxpayers use professional techniques to plan their production , operation , investment , finance , the structure of organization and the like , by themselves or under the help of taxation professionals , in order to enlarge their value . the premise of tax planning is not to violate the laws and regulations in the taxpayers " country
  它是指纳税人在不违反国家税收法律、法规、规章的前提下，自行或通过中介机构的帮助，为了实现价值最大化或股东财富最大化而对企业的生产、经营、投资、理财和组织结构等经济业务或行为的涉税事项预先进行设计和运筹的过程。
• After - sales service the yazhi company s duty is " satisfied with the customer as own duty to various kinds of temporary demands of house to the maximum extent " , inherit brand of " repay customer , realize value , establish prestige with special service with first - class quality with swift speed " build the idea , there are sound after - sale service information systems , carry on the systematic serial number for every customer , every house , set up the file specially , offer such specialized follow - up services all one s life as prefab recombination , pulling down , maintaining , storage , etc .
  雅致公司以“最大限度地满足客户对临建房屋的各种需求为己任” ，秉承“用特色服务回馈客户用一流品质实现价值用快捷的速度树立信誉”的品牌建设理念，设有健全的售后服务信息系统，为每一位客户每一栋房屋进行系统编号，专设档案，为客户提供活动板房重组拆迁维护仓储等专业的终生跟踪服务。
• This chapter analyzes the theoretical foundation of the improvement of competitiveness of strategic alliances , in terms of the theories of transactional costs , the theories of value chain , and the theories of resources capabilities , namely the enhancement of competitiveness through reducing transactional costs , achieving the complementary core advantages of all links on the value chain and the complementation and sharing of assets of the parties to the strategic alliance
  第二部分：战略联盟提升竞争力的理论基础。本部分从交易费用理论、价值链理论、资源能力理论三个角度分析了战略联盟提升竞争力的机理，即通过减少交易费用，实现价值链各环节的核心专长互补，以及联盟各方的资产互补和共享提升竞争力。
• The author attributes the drop in profits of medical and pharmaceutical circulation enterprises to the influence of their competitors , medicine producers , terminal enterprises and the state ' s macro - control policies . the author suggests hunan double - crane pharmaceutical should make full use of its advantages in talents and marketing networks , adjust marketing strategy , reduce operation cost , upgrade working efficiency and build a new marketing model so as to sharpen its competitive edges
  作为湖南医药流通企业的龙头老大，湖南双鹤医药有限责任公司必须依靠其人才以及营销网络方面的优势，及时调整经营策略，整合营销渠道，降低渠道运行成本，提高渠道运行效率，适应市场环境的变化，建立一种全新的联盟合作、连锁营销模式，实现价值链的增值，从而建立起竞争优势，提高其竞争能力。
• We have already seen that the trial of the split share structure reform is being started up and spread ; we have already understood that the hedge which have held up china ’ s security market to develop for ten years is being removed ; we have already become aware of that it is principal function of the security market to set up corporate control market , to realize resource valuation and collocation
  股权分置改革试点的启动与推广让我们切实的看到了这一契机,十数年来制约中国股票市场发展的政策藩篱终于被打破? ?建立真正控制权市场,以实现价值发现、资源配置的功能,成为了我们未来证券市场的首要功能。
• The case analysis is consist of five parts , the first is the foundation , i . e . the strategy theory view of base on resources , of writing paper theory . the strategy question is , the second , consist of corporation mission and conditions of carrying value . the third is analyzing feasibility by industry circumstance analysis , boter ' s five compete forces , strategy groups , swot , value chain from industry ' s foreground and corporation ' s resources
  案例分析分为五部分，第一部分为论文写作的理论依据：基于资源和范围的战略理论，第二部分提出公司所面临的战略问题，分公司使命和实现价值创造的条件两章阐述，第三部分是可行性分析，运用行业环境分析、波特的五种竞争力量、战略群体、 swot 、价值链等分析方法分别从行业前景和公司资源进行分析论述，第四部分是战略体系的选择，分别是竞争战略选择分析和营造竞争优势，第五部分为战略实施建议。
• The research of human resource value measure models of this paper has very important theoretical meaning and realistic significance . under the guidance of marxian labor valve theory and occident human capital theory and element distribution theory , this paper aims at the high science & technology software development enterprise and designs model systems of human resource group value and individual value measuring , which not only adhere the traditional accounting principle , but also combine qualitative analysis with quantitative analysis . in detail , it is organized as follows : ( 1 ) according to some defects of the available value measuring models , this thesis brings forward 4 innovative trains of thought : adopts the method that combine qualitative analysis with quantitative analysis , and establishes the new measuring basis that contain human resource the present period input cost and realized value , and defines the high - grade human resource as the target evaluation group of individual value measuring , as the basis for revealing the real contribution of human resource group firstly and achieving individual value by distributing group value to the target evaluation group in according with the specific rules secondly ; ( 2 ) analyzes the constitution of human resource value , and comes up with new way of thinking on group value measuring : adopts the historical cost means to calculate human resource group the present period input cost , and rectifies the present period realization value theory of li - shicong professor from accounting angle , and obtains more scientifically the group present period new contribution value , as the basis for structuring the new measuring
  首先揭示组织中人力资源群体对企业的真实贡献,然后再将群体价值以一定的规则分配给目标评估群,从而确认个人价值; ( 2 )分析人力资源的价值构成,提出新的群体价值计量思路:采用历史成本法计量群体当期投入成本,并对李世聪教授提出的当期实现价值理论从会计学角度进行了修正,更为科学地确定了群体当期新增贡献价值,从而构建了全新的人力资源群体价值计量模型; ( 3 )分析个人价值的影响因素及其关系,提出新的个人价值计量思路:运用层次分析法获得目标评估群在群体当期新增价值中的权重,确定高级人力资源当期所创造的贡献份额;基于岗位相对权重和个人岗位绩效评估值这两个关键指标,将层次分析法和关联矩阵法结合起来,计算个人贡献价值系数,确定某个体在目标评估群中的权重,从而构建了全新的人力资源个人价值计量模型; ( 4 )选取了一家人力资本含量较高的it公司,将所构建的理论模型在该公司进行了实证检验,验证了模型体系在实务中的科学性与可操作性,从而在一定程度上丰富了人力资源价值计量理论,推动了人力资源会计与现行会计核算体系的接轨。
• Under such an environment , the most basal factor which effect firm ’ s success is adjustment and adaptation of the international rules , so enterprises must realize the value management , eva is a kind of effective value management system ， but by the survey of domestic research document in eva , we know that scholars paid more attentions to theoretical study , such as introduction of eva , description , etc , but they cared less about how to use eva among enterprise or how to improve it , etc such details . so form the point of view of an enterprise , this text study the theory of eva and its application in china
  在这样的环境下，决定企业胜利的最根本因素是对国际规则的调整和适应，因此企业必须实现价值管理，而eva是一种有效的价值管理体系。但是，纵观国内对eva的研究文献，多数的着眼点局限于对eva的介绍、描述等理论性研究上。对如何在企业中具体应用eva ，以及如何提高eva等细节问题研究不多。