Under this trend, the coordination of fairness and efficiency relies on the improvement of labor productivity and the increase of the capital return.
在这一趋势下，公平和效率的协调，还依赖于劳动生产率的提高和资金收益率的提高。
Tourism project has the characteristics, such as abundant investment, intense relationship and obvious stage, which result in uncertainty in capital return.
旅游项目的投入大，关联性强，阶段性明显，因此投资收益的不确定性大。
Hotel industry is a traditional industry with high purchase cost and low capital return. Purchase cost control should and must be one critical content of hotel operation and management.
酒店行业是一个高采购成本、低资本回报的传统行业，采购成本控制不仅应该、而且必须成为酒店企业经营和管理中的一项核心内容。
The quantitative limits of rational debt of petroleum enterprise are calculated when total capital return ratio is higher or lower than debt capital cost respectively. A case of calculation is given.
结合石油企业的生产经营特点，分别提出了总资本报酬率高于或低于债务资本成本时石油企业合理负债率和负债额的数量确定方法，并给出了案例分析。
The quantitative limits of rational debt of petroleum enterprise are calculated when total capital return ratio is higher or lower than debt capital cost respectively. A case of calculation is given.
结合石油企业的生产经营特点，分别提出了总资本报酬率高于或低于债务资本成本时石油企业合理负债率和负债额的数量确定方法，并给出了案例分析。
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