Flows the enterprise in the thing in the operation process,the universal reflection flowed the cost accounting existence question,this article introduces in overseas comparatively often application cost accounting method——work cost law(ABC law),and compared traditional method and the work cost law two between difference.
Then, the thesis analyses the process, effect, and plights of the current liberalization measures. In the second part of this paper, according to the reality that the management accounting can not meet the needs of the liberalization of interest rates, the thesis puts forward the opinion that commercial banks in China should strengthen their management accounting work, especially the cost management and lending pricing, and introduces the appliance of Activity-based Accounting, as well as three lending pricing models currently used in western commercial banking.
Through the analysis of logistic enterprise's four key factors: operation cost,the work time,the work unitprice and the batch processing,the author discusses how to acquire the data of logistic enterprise activity-based cost to achieve the goal of logistics lean management.
The operation adj on matrices arises from the (n - 1)st exterior power functor on modules; the analogous factorization question for matrix constructions arising from other functors is raised, as are several other questions.
The operation number of the stable doubleLR algorithm for normative matrices is only four sevenths of the rationalQR algorithm for real symmetric tridiagonal matrices.
Two-operation homomorphic perfect sharing schemes over rings
Two-operation homomorphic sharing schemes were introduced by Frankel and Desmedt.
They have proved that if the set of keys is a Boolean algebra or a finite field, then there does not exist a two-operation homomorphic sharing scheme.