争论的焦点集中在分部信息披露的成本上。
The bone of contention focuses on the segment information disclosure cost.
西门子正在将其三个全球运营商分部合并为一，以降低管理、销售和研发的成本。
Siemens AG is combining its three global carrier divisions into one unit in an attempt to reduce costs in administration, sales and research and development.
以模型化方法定量研究了作业生产能力约束下的标准作业成本基础转移定价方法，可实现对企业内各分部生产采购决策的有效引导。
A transfer pricing system based on standard activity cost with capacity constraints is proposed with quantitative study which can induce the divisions' production and purchasing decisions.
利用分部分项工程返修费率的概念，以线拟合模型模拟最佳质量成本，并将其应用于某施工企业质量成本管理工作。
This paper presents simulating optimal quality cost by using the ratio of reconstruction cost on divided engineering and curve fitting model, and applies the model in a.
全面而精确的成本数据同样能够帮助迷惑于怎样在多个分部之间分配资源的组织领导人来制定决策。
Full and accurate cost data can be equally illuminating when an organization's leaders are wrestling with the best way to divide resources among multiple sites.
全面而精确的成本数据同样能够帮助迷惑于怎样在多个分部之间分配资源的组织领导人来制定决策。
Full and accurate cost data can be equally illuminating when an organization's leaders are wrestling with the best way to divide resources among multiple sites.
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