【正文】 s close ties with the masses. Discipline to protect the party39。 the fourth is to clean the theme is not prominent, not for the existing problems, and is narrow, only needle of countylevel leading cadres above. rule is in 1997 Chinese Communist Party disciplinary cases (Trial) based on revision, in December 2003 the promulgation and implementation, to strengthen the construction of the party play very important role. Along with the development of the situation, which many provisions have been unable to fully meet the prehensive strictly administering the practice needs. One is Ji law, more than half of the provisions and criminal law and other countries laws and regulations Repetition。 根據(jù)以上計(jì)算結(jié)果，第2航次已完航次成本負(fù)擔(dān)船舶固定費(fèi)用60000元，第3航次未完航次成本應(yīng)負(fù)擔(dān)船舶固定費(fèi)用24000元，與運(yùn)輸無關(guān)工作(施救工作)負(fù)擔(dān)船舶固定費(fèi)用6000元，計(jì)算運(yùn)輸成本時(shí)，應(yīng)予扣除。 n（5）商品生產(chǎn)是為交換、為消費(fèi)而生產(chǎn)的，流通加工的一個(gè)重要目的，是促進(jìn)消費(fèi)而進(jìn)行的加工。（2）調(diào)整生產(chǎn)和消費(fèi)的時(shí)間差。使部門責(zé)任、效益核算、利益兌現(xiàn)和管理活動(dòng)有機(jī)結(jié)合起來，促進(jìn)了責(zé)權(quán)利統(tǒng)一。 （4） 確認(rèn)成本動(dòng)因，將作業(yè)成本分配到產(chǎn)品或服務(wù)中。（1）傳統(tǒng)會(huì)計(jì)方法不能滿足物流一體化的要求。三、問答題n 降低物流成本的途徑有哪些？（1）物流合理規(guī)劃：降低物流總成本。1海運(yùn)成本計(jì)算期：對(duì)于沿海運(yùn)輸，以月份為成本計(jì)算期；對(duì)于遠(yuǎn)洋企業(yè)，以航次為計(jì)算期。 2標(biāo)準(zhǔn)價(jià)格：是指采購部門按供應(yīng)單位的價(jià)格及相關(guān)因素所確定的各種材料的單價(jià)，包括買價(jià)和運(yùn)雜費(fèi)等。它是目標(biāo)管理思想在成本管理工作中應(yīng)用的產(chǎn)物。裝卸搬運(yùn):是惟一貫穿物流過程的環(huán)節(jié)，從原材料的到位時(shí)的搬運(yùn)，到半成品在不同工序之間的轉(zhuǎn)移，到產(chǎn)品的入庫和出庫，以及產(chǎn)品的運(yùn)輸，都是涉及到搬運(yùn)裝卸。1船舶租費(fèi)：指船務(wù)公司租入運(yùn)輸船舶參加營運(yùn)，按規(guī)定應(yīng)支付給出租人的期租費(fèi)或程租費(fèi)。物流成本管理方法由三部分組成：物流成本橫向管理法、物流成本縱向管理法和計(jì)算機(jī)管理系統(tǒng)。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。公正、公平的操作考核記錄。（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)績評(píng)價(jià)尺度，提高了企業(yè)管理水平?！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?。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。（4）商品價(jià)值保存的作用。 該產(chǎn)品的目標(biāo)單位變動(dòng)成本為=單位售價(jià)（利潤+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）。 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。s eighteen years strict political discipline and political rules, organization and discipline and to implement the central eight provisions of the spirit against the 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。s image of behavior, should be given expelled from the party. At this article is party member is in violation of the criminal law outside the other illegal acts, such as violates the public security administration punishment law, customs law, financial laws and regulations behavior. The fourth is cases Article 32 stipulates, minor party members and the circumstances of the crime, the people39。s leadership and the party39。s leadership, to solve the masses of the people reflect a focus on the problem. The new revision of the code and rule , reflects the party39。如實(shí)際產(chǎn)量120臺(tái)的實(shí)際耗用為900小時(shí)，請(qǐng)計(jì)算變動(dòng)制造費(fèi)用效能差異和變動(dòng)制造費(fèi)用耗用差異。 n不合理配送的表現(xiàn)形式主要有： n（2）配送成本控制的方法na．絕對(duì)成本控制nb．相對(duì)成本控制1流通加工作用有哪些？?（1）增強(qiáng)物流系統(tǒng)的服務(wù)水平；?（2）提高效率，降低損失；?（3）增加物流企業(yè)收益；?（4）流通加工為配送創(chuàng)造了條件。 nn(3)加強(qiáng)成本監(jiān)督，保證成本核算的真實(shí)性。推行責(zé)任成本以后，可及時(shí)準(zhǔn)確地反映出全廠資金運(yùn)動(dòng)及分布狀況和生產(chǎn)消耗責(zé)任分布情況，透視出各生產(chǎn)經(jīng)營環(huán)節(jié)中出現(xiàn)的情況和問題，為企業(yè)領(lǐng)導(dǎo)決策提供了必要的信息和數(shù)據(jù)。對(duì)作業(yè)的確定方法主要有業(yè)務(wù)職能活動(dòng)分解法，價(jià)值鏈分析法，作業(yè)流程圖法。(3)企業(yè)管理的要求； (4)成本控制重要程度。2制造費(fèi)用是通過設(shè)置制造費(fèi)用明細(xì)賬，按照費(fèi)用發(fā)生的地點(diǎn)來歸集的。作業(yè)按照成本層次劃分單位作業(yè)、批別作業(yè)、產(chǎn)品作業(yè)、工序作業(yè)。2緩沖包裝技術(shù)：也稱防振包裝技術(shù)，是解決包裝物品免受外界的沖擊力、振動(dòng)力等作用，從而防止其損傷的包裝技術(shù)和方法。 物流管理成本：指物流計(jì)劃、協(xié)調(diào)、控制等管理活動(dòng)方面發(fā)生的費(fèi)用 品種法：以產(chǎn)品的品種作為成本計(jì)算對(duì)象，按照產(chǎn)品品種歸集其生產(chǎn)費(fèi)用并計(jì)算其成本。 信息流通成本：指處理和傳送物流相關(guān)信息發(fā)生的費(fèi)用，包括庫存管理、定單處理、顧客服務(wù)等相關(guān)費(fèi)用。2航線成本：考核某一航線的運(yùn)輸經(jīng)濟(jì)效益，作為開辟新的航線和制定配船方案以及制定運(yùn)價(jià)的基礎(chǔ)。流通加工成本構(gòu)成：流通加工設(shè)備費(fèi)用、流通加工材料費(fèi)用、流通加功勞務(wù)成本、流通加工其它費(fèi)用等。 2流通加工成本構(gòu)成有流通加工設(shè)備費(fèi)用、流通加工材料費(fèi)用、流通加工勞務(wù)費(fèi)用和流通加工其他費(fèi)用。(2)生產(chǎn)工藝過程： a、單步驟生產(chǎn)：按照批次或品種進(jìn)行計(jì)算；b、多步驟生產(chǎn)：責(zé)任成本管理制度再物流、生產(chǎn)和銷售部門實(shí)行責(zé)任制，實(shí)現(xiàn)全人員、全過程成本管理。作業(yè)是工作的各個(gè)單位（Units of Work），作業(yè)的類型和數(shù)量隨著企業(yè)的不同而不同。 n（2）完善了企業(yè)內(nèi)部經(jīng)營機(jī)制，促進(jìn)了各項(xiàng)基礎(chǔ)管理的加強(qiáng)。它雖然與企業(yè)的生產(chǎn)經(jīng)營活動(dòng)無直接關(guān)系，但從企業(yè)整體考慮