{\rtf1\ansi\ansicpg1252\deff0{\fonttbl{\f0\froman\fcharset0 Times New Roman;}{\f1\froman\fcharset0 Arial;}}{\colortbl\red0\green0\blue0;\red255\green255\blue255;\red0\green0\blue255;\red128\green128\blue128;}{\stylesheet {\style\s0 \ql\fi0\li0\ri0\f1\fs24\cf0 Normal;}{\style\s3 \ql\fi0\li0\ri0\f1\fs26\b\cf0 heading 3;}{\style\s2 \ql\fi0\li0\ri0\f1\fs28\b\i\cf0 heading 2;}{\style\s1 \ql\fi0\li0\ri0\f1\fs32\b\cf0 heading 1;}}{\*\listtable}{\*\listoverridetable}{\*\generator iText 2.1.5 (by lowagie.com)}{\info}\paperw11907\paperh16840\margl720\margr720\margt720\margb720{\footer \pard\plain\s0\qc\fi0\li0\ri0\sl320\plain\f0\fs18 \u31532?\f0{\field{\*\fldinst PAGE}{\fldrslt }}\f0\fs18 \u-26507?\par}{\header \pard\plain\s0\qr\fi0\li0\ri0\sl320\plain\f0\fs18 \u21517?\u24072?\u-29774?\u25480?\u183?\u20248?\u-29400?\u-29698?\u31243?\u8212?\u8212?\u21517?\u-29698?\u22530?\par}\pgwsxn11907\pghsxn16840\marglsxn720\margrsxn720\margtsxn720\margbsxn720\pard\plain\s0\qc\fi0\li0\ri0\sa140\plain\f0\fs36\b \u25104?\u26412?\u31649?\u29702?\u23454?\u-29195?\b0\par\pard\plain\s0\fi0\li0\ri0\sa140\plain\f0\fs22 \u12304?\u-29698?\u31243?\u32534?\u21495?\u12305?\u-230?\f0\fs22\b MKT028358\b0\par\pard\plain\s0\fi0\li0\ri0\sa140\plain\f0\fs22 \u12304?\u-29698?\u31243?\u21517?\u31216?\u12305?\u-230?\f0{\field{\*\fldinst HYPERLINK //www.apparel77.com/gkk3/028358.html}{\fldrslt \pard\plain\f0\fs22\ul\cf2 \u25104?\u26412?\u31649?\u29702?\u23454?\u-29195?\ul0 }}\par\pard\plain\s0\fi0\li0\ri0\sa140\plain\f0\fs22 \u12304?\u25152?\u23646?\u31867?\u21035?\u12305?\u-230?\u-29406?\u21153?\u31649?\u29702?\u22521?\u-29779?\par\pard\plain\s0\fi0\li0\ri0\sa140\plain\f0\fs22 \u12304?\u24320?\u-29698?\u26102?\u-27148?\u12305?\u-230?2025\u24180?05\u26376?28\u26085? \u21040? 2025\u24180?05\u26376?29\u26085? \u21271?\u20140? 4880\u20803?/\u20301?\par\pard\plain\s0\fi1500\li0\ri0\sa140\plain\f0\fs22\cf3 2024\u24180?11\u26376?06\u26085? \u21040? 2024\u24180?11\u26376?07\u26085? \u21271?\u20140? 4880\u20803?/\u20301?\par\pard\plain\s0\fi1500\li0\ri0\sa140\plain\f0\fs22\cf3 2024\u24180?09\u26376?09\u26085? \u21040? 2024\u24180?09\u26376?10\u26085? \u19978?\u28023? 4880\u20803?/\u20301?\par\pard\plain\s0\fi0\li0\ri0\sa140\plain\f0\fs22 \u12304?\u-29698?\u31243?\u-29708?\u26126?\u12305?\u-230?\u26412?\u22521?\u-29779?\u-29698?\u31243?\u20840?\u24180?\u24490?\u29615?\u24320?\u-29698?\u-244?\u22914?\u26377?\u-26880?\u27714?\u-244?\u27426?\u-28722?\u26469?\u30005?\u21672?\u-29726?\u-255?\par\pard\plain\s0\fi0\li0\ri0\sa140\plain\f0\fs22 \u12304?\u20854?\u20182?\u24320?\u-29698?\u22478?\u24066?\u12305?\u-230?\f0{\field{\*\fldinst HYPERLINK //www.apparel77.com/gkk3/028358.html}{\fldrslt \pard\plain\f0\fs22\ul\cf2 \u21271?\u20140?\ul0 }}\f0\fs22 \f0{\field{\*\fldinst HYPERLINK //www.apparel77.com/gkk/009268.html}{\fldrslt \pard\plain\f0\fs22\ul\cf2 \u19978?\u28023?\ul0 }}\f0\fs22 \par\pard\plain\s0\fi0\li0\ri0\sl300\plain\f0\fs22 \u12304?\u-29698?\u31243?\u20851?\u-27346?\u23383?\u12305?\u-230?\u25104?\u26412?\u31649?\u29702?\u22521?\u-29779?\par\pard\plain\s0\fi0\li0\ri0\sb60\sa60\sl300\plain\f0\fs24\b \u25105?\u-30335?\u25253?\u21517?\b0\par\pard\plain\s0\fi400\li0\ri0\plain\f0\fs22 \u21672?\u-29726?\u30005?\u-29731?\u-230?027-5111 9925 , 027-5111 9926\par\pard\plain\s0\fi400\li0\ri0\plain\f0\fs22 \u20540?\u29677?\u25163?\u26426?\u-230?18971071887 \u-28498?\u31665?\u-230?Service@mingketang.com\par\pard\plain\s0\fi0\li0\ri0\sb60\sa60\sl300\plain\f0\fs24\b \u22521?\u-29779?\u21463?\u20247?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u24076?\u26395?\u-28646?\u-28729?\u23436?\u21892?\u30340?\u25104?\u26412?\u20998?\u26512?\u26469?\u-27059?\u20302?\u-32278?\u24049?\u25152?\u-29409?\u-29405?\u30340?\u-26492?\u31639?\u20013?\u24515?\u25104?\u26412?\u30340?\u31649?\u29702?\u-32763?\u-229?\u-29409?\u-29405?\u25104?\u26412?\u26680?\u31639?\u21450?\u31649?\u29702?\u30340?\u-29406?\u21153?\u20154?\u21592?\u12290?\par\pard\plain\s0\fi0\li0\ri0\sb60\sa60\sl300\plain\f0\fs24\b \u-29698?\u31243?\u25910?\u30410?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u25104?\u26412?\u26159?\u-29783?\u24456?\u22810?\u31649?\u29702?\u-32763?\u24863?\u21040?\u22836?\u30171?\u30340?\u19968?\u20010?\u-27154?\u-26472?\u-244?\u23427?\u26159?\u20225?\u19994?\u21033?\u28070?\u24418?\u25104?\u30340?\u26680?\u24515?\u-28440?\u20998?\u-244?\u-30335?\u24819?\u25552?\u-25896?\u21033?\u28070?\u23601?\u24517?\u-26501?\u-26218?\u20808?\u25511?\u21046?\u25104?\u26412?\u12290?\u28608?\u28872?\u30340?\u31454?\u20105?\u23548?\u-32268?\u20225?\u19994?\u30340?\u-28720?\u20316?\u26085?\u-29301?\u22797?\u26434?\u21270?\u-244?\u20351?\u24471?\u25104?\u26412?\u31649?\u29702?\u28041?\u21450?\u20174?\u25104?\u26412?\u-26492?\u27979?\u21040?\u25104?\u26412?\u26680?\u31639?\u20035?\u-32269?\u25104?\u26412?\u20998?\u26512?\u21644?\u-29217?\u-29142?\u30340?\u22810?\u20010?\u29615?\u-32126?\u21644?\u26041?\u-26782?\u12290?\u26412?\u-29698?\u-28646?\u-28729?\u22823?\u-28209?\u30340?\u20855?\u20307?\u26696?\u20363?\u26469?\u20998?\u26512?\u25104?\u26412?\u-244?\u-32515?\u22815?\u-29783?\u22823?\u23478?\u26356?\u30452?\u-30270?\u12289?\u26356?\u-28657?\u24443?\u22320?\u29702?\u-30237?\u20225?\u19994?\u25104?\u26412?\u25511?\u21046?\u30340?\u20851?\u-27346?\u28857?\u12290?\par\pard\plain\s0\fi0\li0\ri0\sb60\sa60\sl300\plain\f0\fs24\b \u-29698?\u31243?\u22823?\u32434?\b0\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b 1.\u25104?\u26412?\u30340?\u22522?\u30784?\u23450?\u20041?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u25104?\u26412?\u21644?\u-29383?\u29992?\u30340?\u21306?\u21035?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u30452?\u25509?\u25104?\u26412?\u21644?\u-27148?\u25509?\u25104?\u26412?\u30340?\u21306?\u21035?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u22266?\u23450?\u25104?\u26412?\u21644?\u21464?\u21160?\u25104?\u26412?\u30340?\u21306?\u21035?\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b 2.\u25104?\u26412?\u30340?\u22522?\u30784?\u27010?\u24565?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u20026?\u20160?\u20040?\u-30335?\u21306?\u20998?\u30452?\u25509?\u21644?\u-27148?\u25509?\u25104?\u26412?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u20445?\u26412?\u28857?\u24590?\u20040?\u26680?\u31639??\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u-30268?\u27169?\u25928?\u30410?\u30340?\u27010?\u24565?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u22266?\u23450?\u25104?\u26412?\u-25896?\u22909?\u-28712?\u26159?\u21464?\u21160?\u25104?\u26412?\u-25896?\u22909?\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b 3.\u25552?\u-25896?\u20844?\u21496?\u25104?\u26412?\u26680?\u31639?\u31995?\u32479?\u30340?\u31934?\u30830?\u24230?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u21508?\u31181?\u25104?\u26412?\u26680?\u31639?\u26041?\u27861?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 - \u20256?\u32479?\u24635?\u25104?\u26412?\u27861?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 - \u30452?\u25509?\u25104?\u26412?\u27861?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 - \u26631?\u20934?\u25104?\u26412?\u27861?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u21508?\u31181?\u25104?\u26412?\u27861?\u30340?\u20248?\u24369?\u20998?\u26512?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u25104?\u26412?\u26680?\u31639?\u31995?\u32479?\u30340?\u20195?\u20215?\u-27154?\u-26472?\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b 4.\u25104?\u26412?\u20998?\u26512?\u21644?\u20202?\u-30616?\u26495?:\u24590?\u26679?\u-29217?\u-29142?\u25104?\u26412?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u21033?\u28070?\u20013?\u24515?\u30340?\u-29217?\u-29142?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u25910?\u20837?\u20013?\u24515?\u30340?\u-27392?\u21806?\u27611?\u21033?\u-29217?\u-29142?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u29983?\u20135?\u20013?\u24515?\u30340?\u24046?\u24322?\u-29217?\u-29142?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u19968?\u20123?\u22806?\u-28440?\u26381?\u21153?\u-29383?\u29992?\u30340?\u-29217?\u-29142?\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b 5.\u29616?\u20195?\u26032?\u22411?\u25104?\u26412?\u26680?\u31639?\u27169?\u24335?:\u20316?\u19994?\u25104?\u26412?\u27861?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u20316?\u19994?\u25104?\u26412?\u27861?\u30340?\u21407?\u21017?:\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 - \u20316?\u19994?\u21010?\u20998?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 - \u25104?\u26412?\u28304?\u30340?\u27010?\u24565?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u20316?\u19994?\u25104?\u26412?\u27861?\u30340?\u-28720?\u20316?\u26465?\u20214?\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b 6.\u25104?\u26412?\u25511?\u21046?\u21407?\u21017?\u21644?\u26041?\u27861?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u22235?\u20010?\u21407?\u21017?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u25511?\u21046?\u26041?\u27861?\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * \u20851?\u-27346?\u25104?\u26412?\u25511?\u21046?\u28857?\par\pard\plain\s0\fi400\li0\ri0\sb40\sa40\sl300\plain\f0\fs22\b Outline:\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 1. Some definitions about cost\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Differences between cost and expense\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Direct cost and indirect cost\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Fixed cost and variable cost\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 2. Some concepts about cost\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Why do we have to distinguish direct and indirect cost\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Break-even point\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Scale saving\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Fixed or variable cost\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 3. Improving your cost evaluation accuracy\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * The different methods of evaluation:\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 - Traditional method\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 - Direct costing\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 - Standard costing\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Advantages and disadvantages of each method\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * The cost of the evaluation system\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 4. Cost analysis and indicator panel: cost follow-up\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Profit center\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Revenues center\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Productive cost center\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * External services cost follow up\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 5. New cost evaluation method: ABC\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * The principles of ABC\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 - Activities analysis\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 - Cost driver concept\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Why Activity Based Costing (ABC) and when\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 6. Principle and method of cost control\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Four principles\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Methods of cost control\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 * Key cost control points\par\pard\plain\s0\fi0\li0\ri0\sb60\sa60\sl300\plain\f0\fs24\b \u26472?\u-32767?\u24072?\u20171?\u32461?\b0\par\pard\plain\s0\fi400\li0\ri0\sb80\sl300\plain\f0\fs22 \u30001?\u30693?\u21517?\u19987?\u23478?\u-29774?\u25480?\u-244?\u-28720?\u29992?\u20247?\u22810?\u23454?\u25112?\u26696?\u20363?\u-244?\u28145?\u20837?\u27973?\u20986?\u21078?\u26512?\u-26946?\u28857?\u-27154?\u-26472?\u-244?\u27442?\u20102?\u-30237?\u-32767?\u24072?\u26356?\u22810?\u-29722?\u24773?\u-244?\u25964?\u-29705?\u-32268?\u30005?\u21672?\u-29726?\u12290? \par\pard\plain\s0\fi0\li0\ri0\sb60\sa60\sl300\plain\f0\fs24\b \u25105?\u-30335?\u25253?\u21517?\b0\par\pard\plain\s0\fi400\li0\ri0\plain\f0\fs22 \u21672?\u-29726?\u30005?\u-29731?\u-230?027-5111 9925 , 027-5111 9926\par\pard\plain\s0\fi400\li0\ri0\plain\f0\fs22 \u20540?\u29677?\u25163?\u26426?\u-230?18971071887 \u-28498?\u31665?\u-230?Service@mingketang.com\par}