【正文】 he four winds and other requirements into Disciplinary provisions. Not one pace reachs the designated position, focusing on in line with reality, pragmatic and effective. After the revision of major changes, major changes in the code and rule modified and needs to grasp several key problems (a) code code adhere to according to regulations governing the party and party with morals in bination, for at the present stage, the leadership of the party members and cadres and Party members in existing main problems of selfdiscipline, put forward principles, requirements and specifications, showing Communists noble moral pursuit, reflected at all times and in all over the world ethics from high from low 5 mon requirements. One is closely linked to the selfdiscipline, removal and no direct relation to the provisions of . the second is adhere to a positive advocate, eight prohibition 52 are not allowed to about the content of the negative list moved into synchronization amendment cases . Three is for all the party members, will apply object from the leadership of the party members and cadres to expand to all Party members, fully embodies the prehensive strictly required. The fourth is prominent key minority, seize the leadership of the party members and cadres is the key, and put forward higher requirements than the ordinary Party members. Five is to simplify, and strive to achieve concise, easy to understand, easy to remember. The revised code is the ruling Party since the first insists on a positive advocate forAll Party members and the selfdiscipline norms, moral declaration issued to all members of the party and the National People39。 two is the political discipline regulations is not prominent, not specific, for violation of the party constitution, damage the authority of Party Constitution of misconduct lack necessary and serious responsibility to pursue。s eighteen years prehensive strictly practice. (a) revised two regulations of the party need of the ICAC guidelines in in 1997 Leaders as members of the Communist Party of China clean politics certain criteria (Trial) based on revised, the promulgation and implementation of January 2010, to strengthen the construction of the contingent of leading cadres play an important role. But with the party to manage the party strictly administering the deepening, has not been able to fully meet the actual needs. Content is too plicated, eight prohibition, 52 are not allowed to hard to remember, and also difficult to put into practice。 the fourth part on how to grasp the implementation of the two regulations of the party. code and Regulations revised the necessity and revised history of the CPC Central Committee the amendment to the Chinese Communist Party members and leading cadres honest politics several guidelines and Chinese Communist Party discipline and Punishment Regulations column 1 by 2015 to strengthen party laws and regulations focus. Two party regulations revision work lasted a Years, pooling the wisdom of the whole party, ideological consensus, draw historical experience, respect for the wisdom of our predecessors, which reflects the unity of inheritance and innovation。 解：直接人工差異=實(shí)際人工成本一標(biāo)準(zhǔn)人工成本 =6000元一400件12元/件=1200元其中：工資率差異=l000h(6000／10005)元/h =1000h(65)元/h =1000元人工效率差異=(1000960)h 5元/h =40h5元／h=200元工人張力裝卸A產(chǎn)品100件，裝卸B產(chǎn)品60件，則該工人的工資是多少？該工人的工資= 100件／件+60件／件=108元 車工王林本月加工包裝A產(chǎn)品300個(gè)，每個(gè)定額工時(shí)30min，包裝B產(chǎn)品198件，每件定額工時(shí)10min，應(yīng)得計(jì)件工資是多少？計(jì)算如下：完成工時(shí)定額=(300個(gè)30min／個(gè)+198件10min／件)／60min=183h應(yīng)得的計(jì)件工資=183h（英文版 ） Two regulations promulgated for implementation is in the party in power for a long time and the rule of law conditions, the implementation of prehensive strictly strategic plan, implementation in accordance with the rules and discipline to manage the party, strengthen innerparty supervision of major initiatives. The two regulations supporting each other, the code adhere to a positive advocate, focusing on morality is of Party members and Party leading cadres can see, enough to get a high standard。某遠(yuǎn)洋運(yùn)輸企業(yè)用20英尺集裝箱100只，40英尺集裝箱50只，月份共支付集裝箱固定費(fèi)用600000元，輪航次裝20英尺集裝箱10只，該航次計(jì)25天，應(yīng)攤集裝箱固定費(fèi)用是多少？計(jì)算如下： 每標(biāo)準(zhǔn)箱天集裝箱固定費(fèi)用= 600000/30(100+250)元=100元 應(yīng)攤集裝箱固定費(fèi)用=每標(biāo)準(zhǔn)箱天集裝箱固定費(fèi)用船航次應(yīng)攤集裝箱固定費(fèi)用=100元／天箱25天10箱=25000元明泰公司本月生產(chǎn)A包裝物400件，耗用某種材料3500kg，／kg；。保本運(yùn)輸周轉(zhuǎn)量＝ ——————————————————n 單位運(yùn)價(jià)（1－營(yíng)業(yè)稅率）－單位變動(dòng)成本＝某運(yùn)輸企業(yè)在今年第一季度的運(yùn)輸計(jì)劃是總運(yùn)量為3500千噸公里，單位運(yùn)價(jià)為150元/千噸公里，實(shí)際上第一季度末實(shí)際運(yùn)輸周轉(zhuǎn)量為3600千噸公里，而實(shí)際這一季度平均運(yùn)價(jià)為145元/千噸公里，請(qǐng)從運(yùn)輸總成本和單位成本的計(jì)劃完成程度和完成率進(jìn)行季度分析。如生產(chǎn)120臺(tái)共耗用900工時(shí)，請(qǐng)計(jì)算人工效能差異和工資率差異。 該產(chǎn)品的目標(biāo)單位變動(dòng)成本為=單位售價(jià)（利潤(rùn)+固定成本）/預(yù)計(jì)銷售量=50元/件（20000元+3000元）/1150件=30元/件（1）某廠某產(chǎn)品的材料耗用定額為10公斤，每公斤標(biāo)準(zhǔn)價(jià)格為1元，材料標(biāo)準(zhǔn)成本為10元（101）。n四、計(jì)算題某車間加工一種新產(chǎn)品投放市場(chǎng)，據(jù)分析，其單價(jià)不能高于同類產(chǎn)品單價(jià)的120%，即單價(jià)不能超過(guò)50元。 n（2）流通加工一般是簡(jiǎn)單加工，而不是復(fù)雜加工，如為商品進(jìn)行價(jià)格貼付、標(biāo)簽貼付等，流通加工只是對(duì)生產(chǎn)加工的一種輔助及補(bǔ)充。倉(cāng)儲(chǔ)量減少，周轉(zhuǎn)量加大，表明社會(huì)需求旺盛；反之則表明需求不足。（4）商品價(jià)值保存的作用?，F(xiàn)代社會(huì)生產(chǎn)的特點(diǎn)是專業(yè)化和規(guī)?；?，生產(chǎn)效率高，大多數(shù)產(chǎn)品都不能被即時(shí)消費(fèi)，需要經(jīng)過(guò)倉(cāng)儲(chǔ)的手段進(jìn)行儲(chǔ)存。將員工的工作積極性，成本控制強(qiáng)度與員工的利益相掛鉤。n 嚴(yán)格按照規(guī)定的成本開(kāi)支范圍和標(biāo)準(zhǔn)進(jìn)行開(kāi)支，區(qū)分營(yíng)業(yè)費(fèi)用和基建費(fèi)用，營(yíng)業(yè)開(kāi)支和營(yíng)業(yè)外開(kāi)支的界線。n成本定額管理是加強(qiáng)成本管理的基礎(chǔ)工作，是實(shí)行目標(biāo)成本管理的關(guān)鍵。 n（4）實(shí)現(xiàn)了企業(yè)資金成本的過(guò)程控制，較大程度地改變了過(guò)去事后算帳的情況，有力地促進(jìn)了經(jīng)濟(jì)效益的提高。 n（3）深化了企業(yè)內(nèi)部承包經(jīng)濟(jì)責(zé)任制。實(shí)行了責(zé)任成本法后，就克服了核算因?qū)哟尾煌纬傻摹皟蓮埰ぁ眴?wèn)題?！皹?biāo)準(zhǔn)成本”通常被定義為一個(gè)期望的標(biāo)準(zhǔn)，典型的物流標(biāo)準(zhǔn)成本指標(biāo)包括每小時(shí)的裝箱數(shù)、每次訂貨的貨品數(shù)、每公里運(yùn)輸?shù)某杀镜?。作業(yè)動(dòng)因反映了成本對(duì)象對(duì)作業(yè)消耗的邏輯關(guān)系，例如，問(wèn)題最多的產(chǎn)品會(huì)產(chǎn)生最多顧客服務(wù)的電話，故按照電話數(shù)的多少（此處的作業(yè)動(dòng)因）把解決顧客問(wèn)題的作業(yè)成本分配到相應(yīng)的產(chǎn)品中去。（3） 確認(rèn)資源動(dòng)因，將資源分配到作業(yè)。（2）界定企業(yè)物流系統(tǒng)中涉及的各個(gè)作業(yè)，形成作業(yè)中心。（3）傳統(tǒng)會(huì)計(jì)方法不能對(duì)物流和供應(yīng)鏈改造工程活動(dòng)進(jìn)行物流成本核算 第三，作業(yè)成本法使成本管理和控制成為可能，優(yōu)化了業(yè)績(jī)?cè)u(píng)價(jià)尺度，提高了企業(yè)管理水平。物流活動(dòng)及其發(fā)生的許多費(fèi)用常常是跨部門(mén)發(fā)生的，而傳統(tǒng)的會(huì)計(jì)是將各種物流活動(dòng)費(fèi)用與其他活動(dòng)費(fèi)用混在一起歸集為諸如工資、租金、折舊等形態(tài)，這種歸集方法不能確認(rèn)運(yùn)作的責(zé)任。傳統(tǒng)的會(huì)計(jì)方法沒(méi)有顯現(xiàn)各項(xiàng)產(chǎn)品成本的資源動(dòng)因，而僅僅把產(chǎn)品的成本和產(chǎn)量相聯(lián)系，把產(chǎn)量看作是唯一的成本動(dòng)因，在確認(rèn)、分類、分析和控制物流成本上都存在許多缺陷。成本計(jì)算方法的影響因素有哪些？(1)生產(chǎn)組織類型： a、 大批量生產(chǎn)：按照產(chǎn)品品種計(jì)算；b、 小批量生產(chǎn)：按照批次計(jì)算；c、 單件產(chǎn)品生產(chǎn)：按照單件產(chǎn)品計(jì)算。公正、公平的操作考核記錄。 由于物流活動(dòng)中存在物流效益背反現(xiàn)象，所以在物流成本管理時(shí)，不應(yīng)只追求某一項(xiàng)業(yè)務(wù)的成本最低，而應(yīng)以物流總成本最低為最高目標(biāo)。2流通加工成本表分為基本報(bào)表、補(bǔ)充資料兩部分。2集裝箱裝卸業(yè)務(wù)的成本計(jì)算單位，可采用標(biāo)準(zhǔn)箱、千吞吐噸兩種2我國(guó)物流系統(tǒng)中流通加工的主要形式有剪板加工、冷凍加工、分裝加工、組裝加工、精致加工和配煤加工。1配送成本控制的基本程序是制定控制標(biāo)準(zhǔn)、揭示成本差異和成本反饋。1海運(yùn)成本的分類船舶費(fèi)用、營(yíng)運(yùn)費(fèi)用