成本定额管理

单独设立医院管理帐户，实行管理成本的定额管理可望降低过高的管理成本。

Establishing the hospital management account separately and carrying out ration management of management costs were expected to lower the very high management costs .

通过分析建筑企业参与招投标竞争取得工程业务入手，认为建筑企业只有练好内功，编制成本定额，加强管理，控制成本，提高综合实力，才能在激烈的市场竞争中取胜。

This paper analyzes the bidding competition among construction businesses and holds that , in order to achieve a success in the fierce competition , a business should strengthen its power , improve its management and reduce its cost .

高校成本按其与在校学生人数的相互关系可以分为固定成本和变动成本，对固定成本应实行定额管理，对变动成本应实行定率管理。

The costs of universities , according to the interrelationship of the number of students , can be divided into fixed costs and variable costs , so that quota management should be carried out in management of fixed costs and fixed ratio management in menagement of variable costs .