{"id":1899,"date":"2021-05-21T16:24:24","date_gmt":"2021-05-21T08:24:24","guid":{"rendered":"https:\/\/eyebook.blog\/?p=1899"},"modified":"2021-08-06T09:47:43","modified_gmt":"2021-08-06T01:47:43","slug":"%e9%ab%98%e6%99%ae%e8%80%83%e6%9c%83%e8%a8%88%e6%88%90%e6%9c%ac%e8%88%87%e7%ae%a1%e7%90%86%e6%9c%83%e8%a8%88%e5%90%ab%e6%a6%82%e8%a6%81%e8%80%83%e8%a9%a6%e6%ba%96%e5%82%99%e6%96%b9%e6%b3%95","status":"publish","type":"post","link":"https:\/\/eyebook.blog\/?p=1899","title":{"rendered":"\u6210\u672c\u8207\u7ba1\u7406\u6703\u8a08-\u9069\u7528\u9ad8\u8003\u4e09\u7b49\u6703\u8a08-\u9ad8\u666e\u8003\u8003\u524d\u885d\u523a-\u9019\u4e9b\u89c0\u5ff5\u4f60\u78ba\u5be6\u638c\u63e1\u4e86\u55ce\uff1f"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_86 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a8770a5d6acb\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a8770a5d6acb\"  aria-label=\"\u986f\u793a\/\u96b1\u85cf\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/eyebook.blog\/?p=1899\/#%e3%80%90%e6%88%90%e6%9c%ac%e8%88%87%e7%ae%a1%e7%90%86%e6%9c%83%e8%a8%88%e5%90%ab%e6%a6%82%e8%a6%81%e3%80%91108%e9%ab%98%e6%99%ae%e8%80%83%e8%80%83%e5%89%8d%e9%87%8d%e9%bb%9e%e6%95%b4%e7%90%86\" >\u3010\u6210\u672c\u8207\u7ba1\u7406\u6703\u8a08(\u542b\u6982\u8981)\u3011(108\u9ad8\u666e\u8003\u8003\u524d\u91cd\u9ede\u6574\u7406)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/eyebook.blog\/?p=1899\/#%e4%b8%bb%e9%a1%8c%e4%b8%80%e3%80%81%e7%b8%be%e6%95%88%e8%a9%95%e4%bc%b0\" >\u4e3b\u984c\u4e00\u3001\u7e3e\u6548\u8a55\u4f30<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/eyebook.blog\/?p=1899\/#%e4%b8%bb%e9%a1%8c%e4%ba%8c%ef%bc%9a%e7%ae%a1%e7%90%86%e6%b1%ba%e7%ad%96%e5%88%86%e6%9e%90\" >\u4e3b\u984c\u4e8c\uff1a\u7ba1\u7406\u6c7a\u7b56\u5206\u6790<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/eyebook.blog\/?p=1899\/#%e4%b8%bb%e9%a1%8c%e4%b8%89%e3%80%81%e6%88%90%e6%9c%ac%e5%88%86%e6%94%a4\" >\u4e3b\u984c\u4e09\u3001\u6210\u672c\u5206\u6524<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/eyebook.blog\/?p=1899\/#%e4%b8%bb%e9%a1%8c%e5%9b%9b%e3%80%81%e6%88%90%e6%9c%ac%e7%b4%af%e7%a9%8d%e5%88%b6%e5%ba%a6\" >\u4e3b\u984c\u56db\u3001\u6210\u672c\u7d2f\u7a4d\u5236\u5ea6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/eyebook.blog\/?p=1899\/#%e4%b8%bb%e9%a1%8c%e4%ba%94%e3%80%81%e6%88%90%e6%9c%ac%e5%88%86%e6%9e%90\" >\u4e3b\u984c\u4e94\u3001\u6210\u672c\u5206\u6790<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/eyebook.blog\/?p=1899\/#%e4%b8%bb%e9%a1%8c%e5%85%ad%e3%80%81%e6%88%90%e6%9c%ac%e6%8e%a7%e5%88%b6%e7%b3%bb%e7%b5%b1\" >\u4e3b\u984c\u516d\u3001\u6210\u672c\u63a7\u5236\u7cfb\u7d71<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/eyebook.blog\/?p=1899\/#%e7%9c%8b%e6%9b%b4%e5%a4%9a%e9%81%a9%e5%90%88%e9%ab%98%e6%99%ae%e8%80%83%e8%80%83%e8%a9%a6%e8%87%aa%e5%ad%b8%e6%ba%96%e5%82%99%e7%9a%84%e6%9c%80%e6%96%b0%e6%9b%b8%e7%b1%8d%e3%80%81%e7%b7%9a%e4%b8%8a%e8%aa%b2%e7%a8%8b%e8%b3%87%e8%a8%8a%3e%3e%e9%bb%9e%e6%88%91%e7%ab%8b%e5%8d%b3%e5%89%8d%e5%be%80\" >\u770b\u66f4\u591a\u9069\u5408\u9ad8\u666e\u8003\u8003\u8a66\u81ea\u5b78\u6e96\u5099\u7684\u6700\u65b0\u66f8\u7c4d\u3001\u7dda\u4e0a\u8ab2\u7a0b\u8cc7\u8a0a&gt;&gt;\u9ede\u6211\u7acb\u5373\u524d\u5f80<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n\r\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"640\" height=\"360\" class=\"wp-image-2128\" src=\"https:\/\/eyebook.blog\/wp-content\/uploads\/2021\/06\/108\u5e74\u9ad8\u666e\u8003-91\u5b98\u7db2-\u5716\u6587\u6a21\u7d44-banner-17.jpg\" alt=\"\" srcset=\"https:\/\/eyebook.blog\/wp-content\/uploads\/2021\/06\/108\u5e74\u9ad8\u666e\u8003-91\u5b98\u7db2-\u5716\u6587\u6a21\u7d44-banner-17.jpg 640w, https:\/\/eyebook.blog\/wp-content\/uploads\/2021\/06\/108\u5e74\u9ad8\u666e\u8003-91\u5b98\u7db2-\u5716\u6587\u6a21\u7d44-banner-17-300x169.jpg 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/figure>\r\n\r\n\r\n\r\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\r\n<p>\u4e0d\u7528\u64d4\u5fc3\u9ad8\u666e\u8003\u6703\u8a08\u6210\u672c\u8207\u7ba1\u7406\u6703\u8a08(\u542b\u6982\u8981)\u5982\u4f55\u6e96\u5099\uff0c\u5e38\u8003\u8003\u9ede\u3001\u6613\u932f\u984c\u76ee\uff0c\u9019\u908a\u90fd\u5e6b\u4f60\u505a\u4e86\u7be9\u9078\u548c\u5f59\u6574\u56c9\uff01\u984c\u984c\u7686\u9644\u4e0a\u8a73\u7d30\u89e3\u6790\uff0c\u540c\u5b78\u5011\u6700\u5bb9\u6613\u641e\u6df7\u7684\u89c0\u5ff5\u5168\u90e8\u90fd\u5e6b\u4f60\u6253\u901a~\u8003\u524d\u9ad8\u6548\u7e3d\u8907\u7fd2\u9019\u6a23\u505a\u5c31\u5c0d\u4e86\uff01<\/p>\r\n<\/blockquote>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%e3%80%90%e6%88%90%e6%9c%ac%e8%88%87%e7%ae%a1%e7%90%86%e6%9c%83%e8%a8%88%e5%90%ab%e6%a6%82%e8%a6%81%e3%80%91108%e9%ab%98%e6%99%ae%e8%80%83%e8%80%83%e5%89%8d%e9%87%8d%e9%bb%9e%e6%95%b4%e7%90%86\"><\/span>\u3010\u6210\u672c\u8207\u7ba1\u7406\u6703\u8a08(\u542b\u6982\u8981)\u3011(108\u9ad8\u666e\u8003\u8003\u524d\u91cd\u9ede\u6574\u7406)<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%e4%b8%bb%e9%a1%8c%e4%b8%80%e3%80%81%e7%b8%be%e6%95%88%e8%a9%95%e4%bc%b0\"><\/span>\u4e3b\u984c\u4e00\u3001\u7e3e\u6548\u8a55\u4f30<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n\r\n\r\n\r\n<p>\u5229\u6f64\u5dee\u7570\u5206\u6790<br \/><br \/>\u6bdb\u5229\u5206\u6790\u8207\u908a\u969b\u8ca2\u737b\u5206\u6790<br \/>\u975c\u614b\u9810\u7b97\u5dee\uff1d\u5f48\u6027\u9810\u7b97\u5dee+\u92b7\u552e\u80fd\uff08\u6578\uff09\u91cf\u5dee<br 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\/>\u6703\u4f7f\u4e00\u6295\u8cc7\u65b9\u6848\u4e4b\u6de8\u73fe\u503c\u70ba\u96f6\u4e4b\u6298\u73fe\u7387\u7a31\u4e4b\u70ba\u5167\u90e8\u5831\u916c\u7387\uff0c\u5167\u90e8\u5831\u916c\u7387\u5fc5\u9808\u5927\u65bc\u8cc7\u91d1\u6210\u672c\u7387\uff0c\u8a72\u65b9\u6848\u624d\u53ef\u63a1\u884c\uff0c\u82e5\u5167\u90e8\u5831\u916c\u7387\u5fc5\u9808\u5c0f\u65bc\u8cc7\u91d1\u6210\u672c\u7387\uff0c\u8a72\u65b9\u6848\u4e0d\u53ef\u63a1\u884c\u3002<br \/><br \/>\u9084\u672c\u671f\u9593\u6cd5<br \/><br \/>\u6703\u8a08\u5831\u916c\u7387\u6cd5<br \/><br \/>\u975e\u4f8b\u884c\u6027\u6c7a\u7b56\uff08\u6538\u95dc\u6210\u672c\u5206\u6790\uff09<br \/><br \/>\u56db\u5927\u6c7a\u7b56<br \/>\u7279\u6b8a\u8a02\u55ae\u6c7a\u7b56<br \/>\u81ea\u88fd\u5916\u8cfc\u6c7a\u7b56<br \/>\u90e8\u9580\u7522\u54c1\u7dda\u88c1\u64a4\u6c7a\u7b56<br \/>\u6709\u9650\u8cc7\u6e90\u751f\u7522\u6c7a\u7b56\uff08\u9650\u5236\u7406\u8ad6\u8207\u7dda\u6027\u8a08\u756b\uff09<br \/>\u7279\u6b8a\u8a02\u55ae\u4e4b\u6c7a\u7b56\u975e\u91cf\u5316\u8003\u616e\u56e0\u7d20\uff1a<br \/>\u73fe\u6709\u9867\u5ba2\u662f\u5426\u4e5f\u8981\u6c42\u5176\u50f9\u683c\u8207\u7279\u6b8a\u8a02\u55ae\u50f9\u683c\u4e00\u81f4\u3002<br \/>\u8f03\u4f4e\u50f9\u683c\u63a5\u53d7\u7279\u6b8a\u8a02\u55ae\uff0c\u662f\u5426\u6703\u9055\u53cd\u76f8\u95dc\u6cd5\u4ee4\u3002<br \/>\u7279\u6b8a\u8a02\u55ae\u4e4b\u50f9\u683c\u901a\u5e38\u8f03\u6b63\u5e38\u7522\u54c1\u4f4e\uff0c\u61c9\u8003\u616e\u662f\u5426\u56e0\u964d\u50f9\u5f15\u8d77\u7af6\u722d\u8005\u964d\u50f9\u4e4b\u53cd\u61c9\u3002<br \/>\u81ea\u88fd\u53ca\u5916\u8cfc\u6c7a\u7b56\u975e\u91cf\u5316\u8003\u616e\u56e0\u7d20\uff1a<br \/>\u5916\u8cfc\u9805\u76ee\u7684\u54c1\u8cea\u3001\u6578\u91cf\u53ca\u4f9b\u61c9\u4e4b\u53ef\u9760\u6027\u3002<br \/>\u82e5\u81ea\u88fd\uff0c\u5247\u8003\u616e\u6280\u8853\u7684\u53ef\u884c\u6027\u3002<br \/>\u4e0d\u8ad6\u81ea\u88fd\u6216\u5916\u8cfc\uff0c\u8003\u616e\u8207\u516c\u53f8\u653f\u7b56\u914d\u5408\u6027\u3002<br \/>\u8003\u616e\u4f9b\u61c9\u5546\u7684\u53cd\u61c9\u548c\u5ba2\u6236\u4e4b\u63a5\u53d7\u6027\u3002<br \/><br \/>\u5c0d\u5167\u8f49\u64a5\u8a08\u50f9\u6c7a\u7b56<br \/><br \/>\u8f49\u64a5\u8a08\u50f9\u4e09\u9805\u539f\u5247<br \/>\u76ee\u6a19\u4e00\u81f4\uff08Goal Congruence\uff09<br \/>\u7e3e\u6548\u8861\u91cf\uff08Performance evaluation\uff09<br \/>\u81ea\u4e3b\u6027\uff08Autonomy\uff09<br \/>\u8f49\u64a5\u8a08\u50f9\u65b9\u6cd5<br \/>\u6210\u672c\u57fa\u790e<br \/>\u5e02\u50f9\u57fa\u790e<br \/>\u5354\u8b70\u50f9\u683c\u6cd5<br \/>\u88c1\u5b9a\u50f9\u683c\u6cd5<br \/>\u8907\u5f0f\u8a08\u50f9\u5236\uff08\u53c8\u7a31\u96d9\u8f49\u8a08\u50f9\u6cd5\uff09<br \/><br \/>\u5c0d\u5916\u5b9a\u50f9\u6c7a\u7b56<br \/>\u5f71\u97ff\u5b9a\u50f9\u6c7a\u7b56\u7684\u6700\u91cd\u8981\u4e09\u56e0\u6578\uff08\u5b9a\u50f93C\u539f\u5247\uff09<br \/>\u6210\u672c\uff08Cost\uff09<br \/>\u9867\u5ba2\uff08Customer\uff09<br \/>\u7af6\u722d\u8005(Competitor)<br \/>\u5b9a\u50f9\u65b9\u6cd5<br \/>\u6210\u672c\u52a0\u6210\u5b9a\u50f9\u6cd5<br \/>\u4f7f\u7528\u8cc7\u672c\u5831\u916c\u7387\u5b9a\u50f9\u6cd5<br \/>\u5dee\u7570\u6210\u672c\u5b9a\u50f9\u6cd5\uff08\u6538\u95dc\u6210\u672c\u5b9a\u50f9\u6cd5\u3001\u5f48\u6027\u5b9a\u50f9\u6cd5\uff09<br \/>\u65b0\u7522\u54c1\u5b9a\u50f9\uff08\u6488\u6cb9\u5f0f\u5b9a\u50f9\u6cd5\u3001\u6ef2\u900f\u5f0f\u5b9a\u50f9\u6cd5\uff09<br \/>\u76ee\u6a19\u6210\u672c\u5b9a\u50f9\u6cd5<br \/><br \/>\u6539\u5584\u6210\u672c\u6cd5\u8207\u76ee\u6a19\u6210\u672c\u6bd4\u8f03<br \/>\u6539\u5584\u6210\u672c\u5236\uff08Kaizen costing\uff09\u4fc2\u6307\u65bc\u88fd\u9020\u968e\u6bb5\u4e2d\u85c9\u7531\u6301\u7e8c\u6f38\u9032\u7684\u6539\u5584\uff0c\u4ee5\u9054\u964d\u4f4e\u6210\u672c\u7684\u76ee\u6a19\u3002\u76ee\u6a19\u6210\u672c\uff08target cost\uff09\u5c31\u662f\u5148\u4ee5\u5e02\u50f9\u4f86\u4f54\u8a08\u92b7\u8ca8\u6536\u5165\uff0c\u7136\u5f8c\u518d\u6e1b\u53bb\u76ee\u6a19\u5229\u6f64\u5f8c\u6240\u5f97\u51fa\u7684\u6578\u984d\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%e4%b8%bb%e9%a1%8c%e4%b8%89%e3%80%81%e6%88%90%e6%9c%ac%e5%88%86%e6%94%a4\"><\/span>\u4e3b\u984c\u4e09\u3001\u6210\u672c\u5206\u6524<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n\r\n\r\n\r\n<p>\u9593\u63a5\u6210\u672c\u5206\u6524<br \/>\u9593\u63a5\u6210\u672c\u5206\u6524\u65b9\u6cd5<br \/>\u50b3\u7d71\u5206\u6524\u5236\u5ea6<br \/>\u4f5c\u696d\u57fa\u790e\u6210\u672c\u5236\u5ea6<br \/>\u4f5c\u696d\u57fa\u790e\u6210\u672c\u5236\u8207\u50b3\u7d71\u88fd\u9020\u8cbb\u7528\u5206\u6524\u4e4b\u7570\u540c<br \/>\u76f8\u540c\u9ede\uff1a<br \/>\u90fd\u662f\u88fd\u9020\u8cbb\u7528\u7684\u5206\u6524\u65b9\u6cd5<br \/>\u90fd\u63a1\u7528\u5169\u968e\u6bb5\u7684\u5206\u6524<br \/>\u76f8\u7570\u9ede\uff1a<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/img2.91mai.com\/o2o\/image\/d0a7103b-fc84-47d5-9d86-e77118a43542.JPG\" alt=\"\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u806f\u5408\u6210\u672c\u5206\u6524<br \/>\u5206\u6524\u65b9\u6cd5<br \/>\u6578\u91cf\u57fa\u790e<br \/>\u50f9\u503c\u57fa\u790e<br \/>\u806f\u5408\u6210\u672c\uff08Joint Cost\uff09\u8207\u5171\u540c\u6210\u672c\uff08Common Cost\uff09\u4e4b\u5340\u5225\uff1a<br \/>\u526f\u7522\u54c1\u4e4b\u6703\u8a08\u8655\u7406<br \/>\u7522\u51fa\u6642\u8655\u7406\uff1a<br \/>\u526f\u7522\u54c1\u5438\u6536\u806f\u5408\u6210\u672c\u3002<br \/>\u56de\u6eaf\u6210\u672c\u6cd5\uff1a\u526f\u7522\u54c1\u5438\u6536\u4e4b\u806f\u5408\u6210\u672c=\u526f\u7522\u54c1\u6536\u5165-\u52a0\u5de5\u6210\u672c-\u92b7\u552e\u8cbb\u7528-\u6b63\u5e38\u5229\u6f64<br \/>\u6de8\u92b7\u552e\u50f9\u503c\u6cd5\uff1a\u526f\u7522\u54c1\u5438\u6536\u4e4b\u806f\u5408\u6210\u672c=\u526f\u7522\u54c1\u6536\u5165-\u52a0\u5de5\u6210\u672c-\u92b7\u552e\u8cbb\u7528<br \/>\u92b7\u552e\u6642\u8655\u7406\uff1a<br \/>\u526f\u7522\u54c1\u4e0d\u5438\u6536\u806f\u5408\u6210\u672c\u3002<br \/>\u670d\u52d9\u90e8\u9580\u6210\u672c\u5206\u6524<br \/>\u76f4\u63a5\u5206\u6524\u6cd5<br \/>\u968e\u68af\u5206\u6524\u6cd5<br \/>\u76f8\u4e92\u5206\u6524\u6cd5<br \/>\u5171\u540c\u6210\u672c\u5206\u6524<br \/>\u7368\u652f\u6cd5<br \/>\u589e\u984d\u6cd5<br \/>\u4e00\u822c\u589e\u984d\u6cd5<br \/>\u8b1d\u666e\u5229\u5206\u6524\u6cd5<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%e4%b8%bb%e9%a1%8c%e5%9b%9b%e3%80%81%e6%88%90%e6%9c%ac%e7%b4%af%e7%a9%8d%e5%88%b6%e5%ba%a6\"><\/span>\u4e3b\u984c\u56db\u3001\u6210\u672c\u7d2f\u7a4d\u5236\u5ea6<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n\r\n\r\n\r\n<p>\u5206\u6279\u6210\u672c\u5236\u5ea6<br \/>\u88fd\u9020\u8cbb\u7528\u591a\u5206\u914d\u6216\u5c11\u5206\u914d\u4e4b\u8655\u7406\u65b9\u5f0f<br \/>\u5c07\u591a\u6216\u5c11\u5206\u6524\u4e4b\u6578\u984d\u5168\u90e8\u8f49\u5165\u92b7\u8ca8\u6210\u672c\uff08\u6216\u672c\u671f\u640d\u76ca\uff09\uff0c\u7d50\u8f49\u7576\u671f\u640d\u76ca\uff0c\u5217\u5165\u640d\u76ca\u8868\u3002<br \/>\u6309\u7167\u5728\u88fd\u54c1\u3001\u88fd\u6210\u54c1\u53ca\u92b7\u8ca8\u6210\u672c\u76f8\u5c0d\u6bd4\u4f8b\uff0c\u5c07\u591a\u6216\u5c11\u5206\u6524\u7684\u6578\u984d\u5206\u6524\u5230\u6b64\u4e09\u500b\u5e33\u6236\u8abf\u6574\u671f\u672b\u5b58\u8ca8\u8207\u92b7\u8ca8\u6210\u672c\u3002<br \/>\u640d\u58de\u54c1\u4e4b\u6703\u8a08\u8655\u7406\u4f9d\u5176\u6027\u8cea\uff08\u6216\u767c\u751f\u4e4b\u539f\u56e0\uff09\u800c\u6709\u4e0b\u5217\u4e09\u7a2e\u65b9\u6cd5\u3002<br \/>\u640d\u58de\u54c1\u5c6c\u6b63\u5e38\u640d\u5931<br \/>\u640d\u58de\u54c1 \u00d7\u00d7\u00d7<br \/>\u88fd\u9020\u8cbb\u7528 \u00d7\u00d7\u00d7<br \/>\u5728\u88fd\u54c1 \u00d7\u00d7\u00d7<br \/>\u640d\u58de\u54c1\u56e0\u9867\u5ba2\u8981\u6c42\u800c\u7522\u751f<br \/>\u640d\u58de\u54c1 \u00d7\u00d7\u00d7<br \/>\u5728\u88fd\u54c1 \u00d7\u00d7\u00d7<br \/><br \/>\u640d\u58de\u54c1\u5c6c\u975e\u5e38\u640d\u5931<br \/>\u640d\u58de\u54c1 \u00d7\u00d7\u00d7<br \/>\u640d\u58de\u54c1\u640d\u5931 \u00d7\u00d7\u00d7<br \/>\u5728\u88fd\u54c1 \u00d7\u00d7\u00d7<br \/><br \/>\u5206\u6b65\u6210\u672c\u5236\u5ea6<br \/><br \/>\u7de8\u88fd\u6578\u91cf\u8868<br \/><br \/>\u8a08\u7b97\u7d04\u7576\u7522\u91cf<br \/><br \/>\u5f59\u96c6\u6210\u672c<br \/>\u8a08\u7b97\u55ae\u4f4d\u6210\u672c<br \/>\u6210\u672c\u5206\u914d<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%e4%b8%bb%e9%a1%8c%e4%ba%94%e3%80%81%e6%88%90%e6%9c%ac%e5%88%86%e6%9e%90\"><\/span>\u4e3b\u984c\u4e94\u3001\u6210\u672c\u5206\u6790<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n\r\n\r\n\r\n<p>\ue1be\u6210\u672c\u6982\u5ff5<br \/>\ue0c6\u6210\u672c\u5206\u985e<br \/>\ue063\u76f4\u63a5\u6210\u672c\uff08direct cost\uff09\uff0c\u6216\u7a31\u70ba\u53ef\u8ffd\u6eaf\u6210\u672c\uff08traceable cost\uff09\uff0c\u4fc2\u6307\u80fd\u76f4\u63a5\u8fa8\u8a8d\u6216\u76f4\u63a5\u6b78\u5c6c\u81f3\u6210\u672c\u6a19\u7684\uff08\u5982\uff1a\u90e8\u9580\u3001\u7522\u54c1\uff09\u4e4b\u6210\u672c\u3002\u4f8b\u5982\uff1a\u76f4\u63a5\u6750\u6599\u3001\u76f4\u63a5\u4eba\u5de5\u3002<br \/>\ue064\u9593\u63a5\u6210\u672c\uff08indirect cost\uff09\u4fc2\u6307\u7121\u6cd5\u6210\u672c\u7121\u6cd5\u76f4\u63a5\u8fa8\u8a8d\u6216\u76f4\u63a5\u6b78\u5c6c\u5230\u67d0\u4e00\u6210\u672c\u6a19\u7684\uff0c\u800c\u9808\u900f\u904e\u67d0\u4e9b\u65b9\u6cd5\u9032\u884c\u5206\u6524\u8005<br \/>\ue0c7\u88fd\u9020\u696d\u6703\u8a08<br \/>\u76f4\u63a5\u539f\u6599\u6210\u672c=\u671f\u521d\u76f4\u63a5\u539f\u6599\u6210\u672c+\u76f4\u63a5\u539f\u6599\u9032\u8ca8-\u671f\u672b\u76f4\u63a5\u539f\u6599\u5b58\u8ca8<br \/>\u7e3d\u88fd\u9020\u6210\u672c=\u76f4\u63a5\u539f\u6599\u6210\u672c+\u76f4\u63a5\u4eba\u5de5\u6210\u672c\uff0b\u88fd\u9020\u8cbb\u7528<br \/>\u88fd\u6210\u54c1\u6210\u672c=\u671f\u521d\u5728\u88fd\u54c1\u5b58\u8ca8+\u7e3d\u88fd\u9020\u6210\u672c-\u671f\u672b\u5728\u88fd\u54c1\u5b58\u8ca8<br \/>\u92b7\u8ca8\u6210\u672c=\u671f\u521d\u88fd\u6210\u54c1\u5b58\u8ca8+\u88fd\u6210\u54c1\u6210\u672c-\u671f\u672b\u88fd\u6210\u54c1\u5b58\u8ca8<br \/><br \/>\u6210\u672c\u7fd2\u6027\u5206\u6790<br \/>\u5206\u6790\u6210\u672c\u7fd2\u6027\u7684\u65b9\u6cd5<br \/>\u5de5\u696d\u5de5\u7a0b\u6cd5<br \/>\u5e33\u6236\u5206\u6790\u6cd5<br \/>\u9ad8\u4f4e\u9ede\u6cd5<br \/>\u8aee\u5546\u6cd5<br \/>\u6563\u5e03\u5716\u6cd5<br \/>\u8ff4\u6b78\u5206\u6790<br \/>\u5fb7\u723e\u975e\u6cd5<br \/><br \/>\u9ad8\u4f4e\u9ede\u6cd5<br \/>\u6b64\u6cd5\u4fc2\u4ee5\u67d0\u4e00\u671f\u9593\u6700\u9ad8\u53ca\u6700\u4f4e\u4e4b\u4f5c\u696d\u91cf\u53ca\u5176\u6210\u672c\u5dee\u6578\uff0c\u8a08\u7b97\u51fa\u55ae\u4f4d\u8b8a\u52d5\u6210\u672c\uff0c\u518d\u4ee3\u5165\u9ad8\u9ede\u6216\u4f4e\u9ede\u6c42\u51fa\u56fa\u5b9a\u6210\u672c\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/img2.91mai.com\/o2o\/image\/81c8539b-084f-4cc5-b513-23c30dceeaf9.JPG\" alt=\"\" \/><\/figure>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%e4%b8%bb%e9%a1%8c%e5%85%ad%e3%80%81%e6%88%90%e6%9c%ac%e6%8e%a7%e5%88%b6%e7%b3%bb%e7%b5%b1\"><\/span>\u4e3b\u984c\u516d\u3001\u6210\u672c\u63a7\u5236\u7cfb\u7d71<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n\r\n\r\n\r\n<p>\u6a19\u6e96\u6210\u672c\u5236\u5ea6<br \/><br \/>\u6750\u6599\u5206\u6790<br \/>\u55ae\u4e00\u6750\u6599\ue064\u591a\u7a2e\u6750\u6599<br \/>\u4eba\u5de5\u5206\u6790<br 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