企业技术进步的途径不同，技术进步的发生成本不同。
Different enterprises' technological progress route causes different cost.
随着市场竞争的日益残酷，成本成为影响企业竞争能力的重要因素，而采购则是发生成本最大的领域。
As the market competition is cruel day by day, the cost becomes the important of influencing enterprises' competitive power, and the purchasing is the greatest field where the cost happens.
然而，几年前购置的固定资产，其十分之一的已发生成本，非常可能与前期成本的十分之一不相等，如果在这其间价格发生了变化的话。
However, a realistic cost of using up one-tenth of an asset bought several years ago is very unlikely to be one-tenth of its historical cost if prices have been changing in the interim.
成本中心是成本控制范围中的一个组织单位，它表示的是某个产生成本的地方，可对照预算监控这个地方发生的成本。
A cost centers is an organizational unit within a controlling area that represents a specific location where costs are incurred and monitored against a budget.
成本中心是成本控制范围中的一个组织单位，它表示的是某个产生成本的地方，可对照预算监控这个地方发生的成本。
A cost centers is an organizational unit within a controlling area that represents a specific location where costs are incurred and monitored against a budget.
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