【正文】 s game changed radically in 1971 when separate rules for women were modified to more closely resemble the men39。 its construction and size of 30 in (76 cm) were ruled official in 1949. The rulesetters came from several groups early in the 1900s. Colleges and universities established their rules mittees in 1905, the YMCA and the Amateur Athletic Union (AAU) created a set of rules jointly, state militia groups abided by a shared set of rules, and there were two professional sets of rules. A Joint Rules Committee for colleges, the AAU, and the YMCA was created in 1915, and, under the name the National Basketball Committee (NBC) made rules for amateur play until 1979. In that year, the National Federation of State High School Associations began governing the sport at the high school level, and the NCAA Rules Committee assumed rulemaking responsibilities for junior colleges, colleges, and the Armed Forces, with a similar mittee holding jurisdiction over women39。 Australia, China, and India between 1895 and 1900。s original players were Canadians, and the game spread to Canada immediately. It was played in France by 1893。 the ball was the objective. To score, the ball had to be shot through a horizontal, elevated goal. The team with the most points at the end of an allotted time period wins. Early in the history of basketball, the local YMCAs provided the gymnasiums, and membership in the anization grew rapidly. The size of the local gym dictated the number of players。s Christian Association (YMCA), which later became Springfield College. Naismith (18611939) was a physical education teacher who was seeking a team sport with limited physical contact but a lot of running, jumping, shooting, and the handeye coordination required in handling a ball. The peach baskets he hung as goals gave the sport the name of basketball. His students were excited about the game, and Christmas vacation gave them the chance to tell their friends and people at their local YMCAs about the game. The association leaders wrote to Naismith asking for copies of the rules, and they were published in the Triangle, the school newspaper, on January 15,1892. Naismith39。s ball is in (7274 cm) in circumference. The covering of the ball is leather, rubber, position, or synthetic, although leather covers only are dictated by rules for college play, unless the teams agree otherwise. Orange is the regulation color. At all levels of play, the home team provides the ball. Inflation of the ball is based on the height of the ball39。s National Basketball Association (WNBA) playoffs. And it has also made American heroes out of its player and coach legends like Michael Jordan, Larry Bird, Earvin Magic Johnson, Sheryl Swoopes, and other great players. At the heart of the game is the playing space and the equipment. The space is a rectangular, indoor court. The principal pieces of equipment are the two elevated baskets, one at each end (in the long direction) of the court, and the basketball itself. The ball is spherical in shape and is inflated. Basketballs range in size from in (7276 cm) in circumference, and in weight from 1822 oz (510624 g). For players below the high school level, a smaller ball is used, but the ball in men39。 戰(zhàn)略成本管理的業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)： （ 1）反映競(jìng)爭(zhēng)能力變化的指標(biāo)：市場(chǎng)占有率、客戶滿意度、技術(shù)創(chuàng)新力； （ 2）反映生產(chǎn)流程效率的指標(biāo)：包括產(chǎn)品生產(chǎn)效率指標(biāo)（生命周期率、質(zhì)量效益率）和機(jī)器設(shè)備運(yùn)作效率指標(biāo)，如生產(chǎn)能力利用率； （ 3）反映資產(chǎn)運(yùn)營(yíng)效率的指標(biāo)：總資產(chǎn)周轉(zhuǎn)率、應(yīng)收帳款周轉(zhuǎn)率、存貨周轉(zhuǎn)率等； （ 4）反映成本管理效益的指標(biāo)：如成本費(fèi)用利潤(rùn)率、總資產(chǎn)報(bào)酬率等。 戰(zhàn)略成本計(jì)劃的實(shí)施涉及企業(yè)資源的配置及其與年度成本計(jì)劃的協(xié)調(diào)兩個(gè)方面。 目標(biāo)集聚戰(zhàn)略：是主攻某個(gè)特定的顧客群、某 種產(chǎn)品系列的一個(gè)細(xì)分區(qū)段或某一細(xì)分市場(chǎng)，以取得在某個(gè)目標(biāo)市場(chǎng)上的競(jìng)爭(zhēng)優(yōu)勢(shì)。 參考答案： 成本領(lǐng)先戰(zhàn)略：是指企業(yè)通過(guò)加強(qiáng)內(nèi)部成本控制，在研究開(kāi)發(fā)、生產(chǎn)、銷(xiāo)售、服務(wù)和廣告等領(lǐng)域內(nèi)把成本降低到限度，成為行業(yè)中的成本領(lǐng)先者的戰(zhàn)略。 戰(zhàn)略成本管理的現(xiàn)實(shí)意義： （ 1）戰(zhàn)略成本管理的形成和發(fā)展是現(xiàn)代市場(chǎng)經(jīng)濟(jì)和競(jìng)爭(zhēng)的必然結(jié)果； （ 2）戰(zhàn)略成本管理是對(duì)傳統(tǒng)成本管理的重大飛躍； （ 3）戰(zhàn)略成本管理有利于更新成本管理的觀念； （ 4）戰(zhàn)略成本管理有效實(shí)施有利于改善和加強(qiáng)企業(yè)經(jīng)營(yíng)管理。 參考答案： 質(zhì)量成本分析方法： （ 1）質(zhì)量成本構(gòu)成分析：它包括質(zhì)量成本平衡點(diǎn)分析、內(nèi)部損失成本分析、外部損失成本分析； （ 2）質(zhì)量成本趨勢(shì)分析； （ 3）質(zhì)量成本效益分 析； （ 4）質(zhì)量成本與其他相關(guān)指標(biāo)對(duì)比分析； （ 5）目標(biāo)質(zhì)量成本完成情況分析； （ 6）質(zhì)量成本靈敏度分析。 參考答案： 質(zhì)量成本是企業(yè)為了保證和提高產(chǎn)品質(zhì)量而支付的一切費(fèi)用以及因沒(méi)有達(dá)到質(zhì)量標(biāo)準(zhǔn)而產(chǎn)生的一切損失之和。 （ 3）內(nèi)部環(huán)境要 求。因此要求全員參與和均衡化生活； （ 2）外部環(huán)境要求。要實(shí)現(xiàn)此狀態(tài)，必須滿足一定的要求： （ 1）基本要求。 在現(xiàn)代成本管理的理論和方法中，對(duì)傳統(tǒng)的成本考核內(nèi)容進(jìn)行了較大的改革，主要是圍繞責(zé)任成本設(shè)立成本考核指標(biāo)，其主要內(nèi)容包括行業(yè)內(nèi)部考核指標(biāo)和內(nèi)部責(zé)任考核指標(biāo)。 作業(yè)成本管理的內(nèi)容： （ 1）實(shí)施作業(yè)成本法； （ 2）分析客戶的要求； （ 3）分析贏利能力； （ 4）進(jìn)行作業(yè)價(jià)值分析； （ 5）分析作業(yè)預(yù)算執(zhí)行結(jié)果； （ 6）采用適時(shí)生產(chǎn)制度； （ 7）全方位采取措施改善企業(yè)的生產(chǎn)經(jīng)營(yíng)。 該模型從縱向上看反映了作業(yè)成本計(jì)算的思想，從橫向上看揭示了作業(yè)成本管理的思想，整體分析以作業(yè)成本計(jì)算為基礎(chǔ)，以作業(yè)動(dòng)因及業(yè)績(jī)分析為重點(diǎn)，標(biāo)志著作業(yè)成本管理的誕生。 1990 年羅菲和托尼提出了作業(yè) 成本管理的十字模型。 某企業(yè)生產(chǎn) A產(chǎn)品，本月份產(chǎn)量及其他有關(guān)材料費(fèi)用的資料如下： 解答：總差異 =29568003000000=43200（元） 產(chǎn)量變動(dòng)的影響 =（ 220200） 30 500=300000（元） 材料單耗變動(dòng)的影響 =220（ 2830） 500=220220（元） 材 料單價(jià)變動(dòng)的影響 =220 28（ 480500） =123200（元） 各因素變動(dòng)的影響 =300000220220123200=43200（元） 作業(yè)四 單選 CBADB BACAB 多選 BCDE ABCDE ABCDE BCD AE ABCDE ABCE ABCDE ABD ABCDE 判斷 錯(cuò)對(duì)錯(cuò)對(duì)錯(cuò) 對(duì)錯(cuò)對(duì)錯(cuò)對(duì) 四、復(fù)習(xí)思考題 參考答案：