（present value） 、净价格法（ net price method ）及使用者成本法（user cost method） ，后二者为现值法在某些特定假设下所推演出之简洁
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How to improve the current cost calculation mode to meet the needs of the cost information user, which need research deeply to find more proper theory and method to instruct the concrete practices.
如何改进军工科研单位现行成本核算模式以满足成本资料使用者的需求，这需要进行深入研究找到更加适合的理论和方法来指导具体的工作实践。
The executive process of the method is illustrated by an instance, results indicate this method decreases user mutual operation, decreases cost of service and improves efficiency of service.
通过实例说明该方法的执行过程，应用结果表明该方法减少了用户的交互操作，降低了服务成本，提高了服务效率。
To improve the accuracy and equitablity of the existing methods, a new user-oriented congestion cost allocation method is proposed.
本文基于交流潮流追踪，提出了一种面向全电网用户的阻塞费用分配的新方法。
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