资金成本作为资金筹集决策的选择标准，是现代财务管理无法回避的一个重大理论问题。 但是，在教学实践中，它又是一个教师难讲、学生难懂的问题。
As an important theoretical question in modern financial management, capital cost has been a difficult subject in teaching both for the teachers and the students.
在现有理论成果的基础上，分析物料清单(BOM)与标准成本核算的关系。
Analyzed the relation between BOM and standard costing on the base of theory.
利用质量成本理论中的损失成本理论，将供应商所导致的损失成本作为评价供应商绩效的标准。
Based on the failure cost theory of the quality cost theory, this paper USES the failure costs produced by suppliers as the evaluation standard of supplier performance.
应用推荐