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论成本计算模式的选择——关于从制造成本模式向变动成本模式转变的思考
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作者 张力 《经济问题探索》 CSSCI 北大核心 2002年第9期88-89,共2页
现行会计实务普遍采用制造成本计算模式。本文认为采用变动成本计算模式更能符合公认会计原则的要求。
关键词 成本计算模式 选择 制造成本模式 变动成本模式 成本计算模式公认会计原则
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Low Cost and Reusability of Launch Vehicle 被引量:2
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作者 LU Yu QIN Xudong CHEN Haipeng 《Aerospace China》 2016年第2期37-44,共8页
This paper analyzes the launch price of the launch vehicles, domestic and abroad, studies the status and trend of the low cost launch vehicles, and introduces two measures to reduce the cost by means of evolved and di... This paper analyzes the launch price of the launch vehicles, domestic and abroad, studies the status and trend of the low cost launch vehicles, and introduces two measures to reduce the cost by means of evolved and disruptive technologies, utilizing the concept of low cost manufacturing and operating modes as well. This paper also analyzes the launch strategies for small satellites such as piggyback, networking launch, and single launch with a small launch vehicle(SLV). Finally, the development trend of reusable launch vehicles is discussed as well as the development prospects for China's reusable launch vehicle. 展开更多
关键词 Launch vehicle Low cost Small satellite Commercial space REUSABLE
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