通过实例表明作业成本法对于成本归属比较明确，从而使产品成本计算更精确合理，而且适用于一切生产企业。
From the case, it mainly shows that the cost reversion of ABC method is definite, which is also precise and reasonable for the production cost calculation.
我喜欢的做法是，在总体LPAR沙箱中设置多个WPAR沙箱，各自归属不同的管理员，而且现在这样做的成本比以前降低了很多。
While my preference is to have several WPAR sandboxes within an overall LPAR sandbox, each of these owned by a different administrator, this now becomes less of a luxury than it used to be.
外购无形资产的成本，包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。
The cost of outsourcing intangible assets shall include the purchase price, relevant taxes and other necessary expenditures directly attributable to intangible assets for the expected purpose.
同时，车位的建设成本和小区的行政规划虽然不能决定车位的归属，但是对车位权属的确认会产生重大影响。
Meanwhile, although the construction costs of parking Spaces and the administrative district planning cannot determine the ownership of parking Spaces, but will have a significant impact.
第19条经营者按动因分摊可间接归属成本、资产及收入时，得以抽样方式推估动因之衡量指标数量。
Article 19 in allocating indirectly attributable costs, assets, and revenues, an Operator may adopt sampling techniques to estimate the measures required by the driver analysis.
外购投资性房地产的成本，包括购买价款、相关税费和可直接归属于该资产的其他支出。
The cost of an investment real estate by acquisition consists of the acquisition price, relevant taxes, and other expenses directly relegated to the asset.
指能合理辨认系直接归属于生产制成品所发生之人工成本。
Refer to the original costs of merchandise sold or the production costs of goods sold.
劳动力成本：秭归属于三峡库区移民大县，劳动力资源充足，劳动力成本约为 1500元 /月。
Labor cost: It belongs to the three gorges immigrants county, Immigrant population is 10 million, labor resources enough, Labor costs is commonly 1500 yuan/month.
四成本、资产及收入归属所依循之方法应确实合理。
The attribution methods used for costs, assets and revenues shall be reasonable and transparent.
顾客价值、服务和转移成本直接影响顾客的行为性忠诚，顾客满意感、顾客信任感和顾客归属感直接影响顾客的态度性忠诚等。
The result shows that, customer value, service factor, switching cost, customer satisfaction, customer trust and customer commitment are the determinants of customer loyalty;
顾客价值、服务和转移成本直接影响顾客的行为性忠诚，顾客满意感、顾客信任感和顾客归属感直接影响顾客的态度性忠诚等。
The result shows that, customer value, service factor, switching cost, customer satisfaction, customer trust and customer commitment are the determinants of customer loyalty;
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