目标群体的成本利益分析框架由一个坐标系的四个象限构成，其中纵坐标代表成本，横坐标代表利益。

The cost increase of target group analyses 4 quadrant that frame fastens by a coordinate to form, among them ordinate represents cost, the abscissa represents an increase.

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运用矩阵理论，研究abc系统实施过程中为减少系统复杂性所进行的多成本动因合并和代表成本动因的确定问题。

Making use of the matrix theories, this paper researches on multi-cost drivers combination and representative cost driver identification to reduce the system complexity in implementing ABC process.

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这些都不保证起效，但他们代表朝着根本性成本控制的重要一步。

None of these is guaranteed to work, but together they represent a significant step toward fundamental cost control.

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And what it involves is placing a value, usually a dollar value, to stand for utility on the costs and the benefits of various proposals.

其做法包括，作出估价，通常是估计出金额，来代表功利,即分别列出成本，和各项收益的金额。

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So this object here we could think of as a transport cost.

所以我们用这个标志代表交通成本

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