Low cost implementation of filterless class D audio amplifier with constant switching frequency

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柳達科 Chroma 11022 和 11025 LCR 抵抗电容线圈测试仪说明书

柳達科 Chroma 11022 和 11025 LCR 抵抗电容线圈测试仪说明书

The Chroma 11022 and 11025 LCR Meters are passive component testers that can give you the most cost effective alternative equivalent to the high priced meters. They are designed for the demanding applications in production test, incoming inspection, component design and evaluation. Programmable test signal level settings are from10mV to 1V in a step of 10mV, and the VM/IM signal level monitor functions allow you to evaluate your devices at the level you specify. Ten test frequencies of 50Hz, 60Hz, 100Hz, 120Hz, 1kHz, 10kHz, 20kHz, 40kHz, 50kHz, and 100kHz, can be used to evaluate passive compo-nents and transformers/ LF coils.The low cost LCR meters on the market have shortcomings when used for low impedance components evaluation such as large capacitance of electrolytic capacitors and low inductance of coils. As the 11022/11025 equipped with high resolution (0.01m ) in low impedance and high accuracy (0.3%) till 100m range, it can be used to evaluate low impedance components to meet the measurement requirements.The 11025 LCR Meter can also measure DC resis-tance, turn ratio and mutual inductance of trans-former. It is suitable for pulse transformer or LF coil evaluation. Chroma A110207 Transformer Test Fixture used with the 11025, can measureboth the primary and the secondary parameters automatically by changing the internal relays of 11025. So there is no need to change the connec-tions required for measuring transformer param-eters. Adjustable internal DC bias current source can be up to 200mA(constant 25 ) which is a standard function, as the right tool for inductance inspection of telecom transformers and small power chokes under DC bias current.The 11022/11025 LCR Meter provides a powerful combination of features designed to maximize the productivity in all testing environments. The measurement speed in the SHORT integration time mode is 21mS( 100Hz). Handler interface and pin-out are compatible with 4263B. GPIB Interface and IEEE 488 commands are compatible with 4263B.In addition, the 11022/11025 have built in a comparator, 8 bin sorting, trigger delay functions and handler interface trigger function, which make them easy for system integration, and improve the measurement throughput as well as reliability.LCR METERMODEL 11022/11025198111022 : LCR Meter 11025 : LCR MeterA110104 : SMD Test Cable #17A110211 : Component Test FixtureA110212 : Component Remote Test Fixture A110232 : 4 BNC Test Cable with Clip#18A110234 : High Frequency Test Cable A110236 : Rack Mountain KitA110239 : 4 Terminals SMD Electrical Capacitor Test Box (Patent)A110242 : Battery ESR Test KitA110244 : High Capacitance Capacitor Test Fixture A110245 : Ring Core Test Fixture A133004 : SMD Test Box1. LCD Display2. LINE Switch3. Measurement Terminals4. Function Keys5. Power Code Receptacle6. LINE Fuse Holder7. LINE Voltage Selector8. GPIB Interface9. Handler Interface10. External DC Bias Terminal 11. Ground Terminal 12. Fan13. Ground Terminal14. DC Bias Trimmer Terminal711121623413*Note 1: 23 ± 5˚C after OPEN and SHORT correction. Slow measurement speed. Refer to Operation Manual for detail measurement accuracy descriptions.*Note 2: Measurement time includes sampling,calculation and judge of primary and secondary test parameter measurement.PANEL DESCRIPTIONORDERING INFORMATIONDistributed by:Worldwide Distribution and Service Network11022/11025-201108-500JAPANCHROMA JAPAN CORP .472 Nippa-cho, Kouhoku-ku, Yokohama-shi, Kanagawa,223-0057 Japanhttp://www.chroma.co.jp E-mail:******************U.S.A.CHROMA SYSTEMS SOLUTIONS, INC.25612 Commercentre Drive, Lake Forest, CA 92630-8830 Tel: +1-949-600-6400Fax: +1-949-600-6401Toll Free: +1-866-600-6050 E-mail:*******************Developed and Manufactured by :CHROMA ATE INC.HEADQUARTERSNo. 66, Hwa-Ya 1st Rd., Hwa-Ya Technology Park, Kuei-Shan Hsiang,33383 Taoyuan County, Taiwan Tel: +886-3-327-9999Fax: +886-3-327-8898 E-mail:******************EUROPECHROMA ATE EUROPE B.V .Morsestraat 32, 6716 AH Ede,The Netherlands Tel: +31-318-648282Fax: +31-318-648288 E-mail:******************CHINACHROMA ELECTRONICS (SHENZHEN) CO., LTD.8F, No.4, Nanyou Tian An Industrial Estate, Shenzhen, China PC: 518052Tel: +86-755-2664-4598Fax: +86-755-2641-9620。

经济学专有名词中英对照

经济学专有名词中英对照

经济学专有名词 Aaccounting:会计accounting cost :会计成本accounting profit :会计利润adverse selection :逆向选择allocation 配置allocation of resources :资源配置allocative efficiency :配置效率antitrust legislation :反托拉斯法arc elasticity :弧弹性Arrow's impossibility theorem :阿罗不可能定理Assumption :假设asymetric information :非对称性信息average :平均average cost :平均成本average cost pricing :平均成本定价法average fixed cost :平均固定成本average product of capital :资本平均产量average product of labour :劳动平均产量average revenue :平均收益average total cost :平均总成本average variable cost :平均可变成本B barriers to entry :进入壁垒base year :基年bilateral monopoly :双边垄断benefit :收益black market :黑市bliss point :极乐点boundary point :边界点break even point :收支相抵点budget :预算budget constraint :预算约束budget line :预算线budget set 预算集Ccapital :资本capital stock :资本存量capital output ratio :资本产出比率capitalism :资本主义cardinal utility theory :基数效用论cartel :卡特尔ceteris puribus assumption :“其他条件不变”的假设ceteris puribus demand curve :其他因素不变的需求曲线Chamberlin model :张伯伦模型change in demand :需求变化change in quantity demanded :需求量变化change in quantity supplied :供给量变化change in supply :供给变化choice :选择closed set :闭集Coase theorem :科斯定理Cobb—Douglas production function :柯布--道格拉斯生产函数cobweb model :蛛网模型collective bargaining :集体协议工资collusion :合谋command economy :指令经济commodity :商品commodity combination :商品组合commodity market :商品市场commodity space :商品空间common property :公用财产comparative static analysis :比较静态分析compensated budget line :补偿预算线compensated demand function :补偿需求函数compensation principles :补偿原则compensating variation in income :收入补偿变量competition :竞争competitive market :竞争性市场complement goods :互补品complete information :完全信息completeness :完备性condition for efficiency in exchange :交换的最优条件condition for efficiency in production :生产的最优条件concave :凹concave function :凹函数concave preference :凹偏好consistence :一致性constant cost industry :成本不变产业constant returns to scale :规模报酬不变constraints :约束consumer :消费者consumer behavior :消费者行为consumer choice :消费者选择consumer equilibrium :消费者均衡consumer optimization :消费者优化consumer preference :消费者偏好consumer surplus :消费者剩余consumer theory :消费者理论consumption :消费consumption bundle :消费束consumption combination :消费组合consumption possibility curve :消费可能曲线consumption possibility frontier :消费可能性前沿consumption set :消费集consumption space :消费空间continuity :连续性continuous function :连续函数contract curve :契约曲线convex :凸convex function :凸函数convex preference :凸偏好convex set :凸集corporatlon :公司cost :成本cost benefit analysis :成本收益分cost function :成本函数cost minimization :成本极小化Cournot equilihrium :古诺均衡Cournot model :古诺模型Cross—price elasticity :交叉价格弹性Ddead—weights loss :重负损失decreasing cost industry :成本递减产业decreasing returns to scale :规模报酬递减deduction :演绎法demand :需求demand curve :需求曲线demand elasticity :需求弹性demand function :需求函数demand price :需求价格demand schedule :需求表depreciation :折旧derivative :导数derive demand :派生需求difference equation :差分方程differential equation :微分方程differentiated good :差异商品differentiated oligoply :差异寡头diminishing marginal substitution :边际替代率递减diminishing marginal return :收益递减diminishing marginal utility :边际效用递减direct approach :直接法direct taxes :直接税discounting :贴税、折扣diseconomies of scale :规模不经济disequilibrium :非均衡distribution :分配division of labour :劳动分工distribution theory of marginal productivity :边际生产率分配论duoupoly :双头垄断、双寡duality :对偶durable goods :耐用品dynamic analysis :动态分析dynamic models :动态模型EEconomic agents :经济行为者economic cost :经济成本economic efficiency :经济效率economic goods :经济物品economic man :经济人economic mode :经济模型economic profit :经济利润economic region of production :生产的经济区域economic regulation :经济调节economic rent :经济租金exchange :交换economics :经济学exchange efficiency :交换效率economy :经济exchange contract curve :交换契约曲线economy of scale :规模经济Edgeworth box diagram :埃奇沃思图exclusion :排斥性、排他性Edgeworth contract curve :埃奇沃思契约线Edgeworth model :埃奇沃思模型efficiency :效率,效益efficiency parameter :效率参数elasticity :弹性elasticity of substitution :替代弹性endogenous variable :内生变量endowment :禀赋endowment of resources :资源禀赋Engel curve :恩格尔曲线entrepreneur :企业家entrepreneurship :企业家才能entry barriers :进入壁垒entry/exit decision :进出决策envolope curve :包络线equilibrium :均衡equilibrium condition :均衡条件equilibrium price :均衡价格equilibrium quantity :均衡产量eqity :公平equivalent variation in income :收入等价变量excess—capacity theorem :过度生产能力定理excess supply :过度供给exchange :交换exchange contract curve :交换契约曲线exclusion :排斥性、排他性exclusion principle :排他性原则existence :存在性existence of general equilibrium :总体均衡的存在性exogenous variables :外生变量expansion paths :扩展径expectation :期望expected utility :期望效用expected value :期望值expenditure :支出explicit cost :显性成本external benefit :外部收益external cost :外部成本external economy :外部经济external diseconomy :外部不经济externalities :外部性FFactor :要素factor demand :要素需求factor market :要素市场factors of production :生产要素factor substitution :要素替代factor supply :要素供给fallacy of composition :合成谬误final goods :最终产品firm :企业firms’demand curve for labor :企业劳动需求曲线firm supply curve :企业供给曲线first-degree price discrimination :第一级价格歧视first—order condition :一阶条件fixed costs :固定成本fixed input :固定投入fixed proportions production function :固定比例的生产函数flow :流量fluctuation :波动for whom to produce :为谁生产free entry :自由进入free goods :自由品,免费品free mobility of resources :资源自由流动free rider :搭便车,免费搭车function :函数future value :未来值Ggame theory :对策论、博弈论general equilibrium :总体均衡general goods :一般商品Giffen goods :吉芬晶收入补偿需求曲线Giffen's Paradox :吉芬之谜Gini coefficient :吉尼系数goldenrule :黄金规则goods :货物government failure :政府失败government regulation :政府调控grand utility possibility curve :总效用可能曲线grand utility possibility frontier :总效用可能前沿Hheterogeneous product :异质产品Hicks—kaldor welfare criterion :希克斯一卡尔多福利标准homogeneity :齐次性homogeneous demand function :齐次需求函数homogeneous product :同质产品homogeneous production function :齐次生产函数horizontal summation :水平和household :家庭how to produce :如何生产human capital :人力资本hypothesis :假说Iidentity :恒等式imperfect competion :不完全竞争implicitcost :隐性成本income :收入income compensated demand curve :收入补偿需求曲线income constraint :收入约束income consumption curve :收入消费曲线income distribution :收入分配income effect :收入效应income elasticity of demand :需求收入弹性increasing cost industry :成本递增产业increasing returns to scale :规模报酬递增inefficiency :缺乏效率index number :指数indifference :无差异indifference curve :无差异曲线indifference map :无差异族indifference relation :无差异关系indifference set :无差异集indirect approach :间接法individual analysis :个量分析individual demand curve :个人需求曲线individual demand function :个人需求函数induced variable :引致变量induction :归纳法industry :产业industry equilibrium :产业均衡industry supply curve :产业供给曲线inelastic :缺乏弹性的inferior goods :劣品inflection point :拐点information :信息information cost :信息成本initial condition :初始条件initial endowment :初始禀赋innovation :创新input :投入input—output :投入—产出institution :制度institutional economics :制度经济学insurance :保险intercept :截距interest :利息interest rate :利息率intermediate goods :中间产品internatization of externalities :外部性内部化invention :发明inverse demand function :逆需求函数investment :投资invisible hand :看不见的手isocost line :等成本线,isoprofit curve :等利润曲线isoquant curve :等产量曲线isoquant map :等产量族K kinded—demand curve :弯折的需求曲线Llabour :劳动labour demand :劳动需求labour supply :劳动供给labour theory of value :劳动价值论labour unions :工会laissez faire :自由放任Lagrangian function :拉格朗日函数Lagrangian multiplier :拉格朗乘数,land :土地law :法则law of demand and supply :供需法law of diminishing marginal utility :边际效用递减法则law of diminishing marginal rate of substitution :边际替代率递减法则law of diminishing marginal rate of technical substitution :边际技术替代率law of increasing cost :成本递增法则law of one price :单一价格法则leader—follower model :领导者--跟随者模型least—cost combination of inputs :最低成本的投入组合leisure :闲暇Leontief production function :列昂节夫生产函数licenses :许可证linear demand function :线性需求函数linear homogeneity :线性齐次性linear homogeneous production function :线性齐次生产函数long run :长期long run average cost :长期平均成本long run equilibrium :长期均衡long run industry supply curve :长期产业供给曲线long run marginal cost :长期边际成本long run total cost :长期总成本Lorenz curve :洛伦兹曲线loss minimization :损失极小化1ump sum tax :一次性征税luxury :奢侈品M macroeconomics :宏观经济学marginal :边际的marginal benefit :边际收益marginal cost :边际成本marginal cost pricing :边际成本定价marginal cost of factor :边际要素成本marginal physical productivity :实际实物生产率marginal product :边际产量marginal product of capital :资本的边际产量marginal product of 1abour :劳动的边际产量marginal productivity :边际生产率marginal rate of substitution :边替代率marginal rate of transformation 边际转换率marginal returns :边际回报marginal revenue :边际收益marginal revenue product :边际收益产品marginal revolution :边际革命marginal social benefit :社会边际收益marginal social cost :社会边际成本marginal utility :边际效用marginal value products :边际价值产品market :市场market clearance :市场结清,市场洗清market demand :市场需求market economy :市场经济market equilibrium :市场均衡market failure :市场失败market mechanism :市场机制market structure :市场结构market separation :市场分割market regulation :市场调节market share :市场份额markup pricing :加减定价法Marshallian demand function :马歇尔需求函数maximization :极大化microeconomics :微观经济学minimum wage :最低工资misallocation of resources :资源误置mixed economy :混合经济model :模型money :货币monopolistic competition :垄断竞争monopolistic exploitation :垄断剥削monopoly :垄断,卖方垄断monopoly equilibrium :垄断均衡monopoly pricing :垄断定价monopoly regulation :垄断调控monopoly rents :垄断租金monopsony :买方垄断NNash equilibrium :纳什均衡Natural monopoly :自然垄断Natural resources :自然资源Necessary condition :必要条件necessities :必需品net demand :净需求nonconvex preference :非凸性偏好nonconvexity :非凸性nonexclusion :非排斥性nonlinear pricing :非线性定价nonrivalry :非对抗性nonprice competition :非价格竞争nonsatiation :非饱和性non--zero—sum game :非零和对策normal goods :正常品normal profit :正常利润normative economics :规范经济学Oobjective function :目标函数oligopoly :寡头垄断oligopoly market :寡头市场oligopoly model :寡头模型opportunity cost :机会成本optimal choice :最佳选择optimal consumption bundle :消费束perfect elasticity :完全有弹性optimal resource allocation :最佳资源配置optimal scale :最佳规模optimal solution :最优解optimization :优化ordering of optimization(social) preference :(社会)偏好排序ordinal utility :序数效用ordinary goods :一般品output :产量、产出output elasticity :产出弹性output maximization 产出极大化Pparameter :参数Pareto criterion :帕累托标准Pareto efficiency :帕累托效率Pareto improvement :帕累托改进Pareto optimality :帕累托优化Pareto set :帕累托集partial derivative :偏导数partial equilibrium :局部均衡patent :专利pay off matrix :收益矩阵、支付矩阵perceived demand curve :感觉到的需求曲线perfect competition :完全竞争perfect complement :完全互补品perfect monopoly :完全垄断perfect price discrimination :完全价格歧视perfect substitution :完全替代品perfect inelasticity :完全无弹性perfectly elastic :完全有弹性perfectly inelastic :完全无弹性plant size :工厂规模point elasticity :点弹性post Hoc Fallacy :后此谬误prediction :预测preference :偏好preference relation :偏好关系present value :现值price :价格price adjustment model :价格调整模型price ceiling :最高限价price consumption curve :价格费曲线price control :价格管制price difference :价格差别price discrimination :价格歧视price elasticity of demand :需求价格弹性price elasticity of supply :供给价格弹性price floor :最低限价price maker :价格制定者price rigidity :价格刚性price seeker :价格搜求者price taker :价格接受者price tax :从价税private benefit :私人收益principal—agent issues :委托--代理问题private cost :私人成本private goods :私人用品private property :私人财产producer equilibrium :生产者均衡producer theory :生产者理论product :产品product transformation curve :产品转换曲线product differentiation :产品差异product group :产品集团production :生产production contract curve :生产契约曲线production efficiency :生产效率production function :生产函数production possibility curve :生产可能性曲线productivity :生产率productivity of capital :资本生产率productivity of labor :劳动生产率profit :利润profit function :利润函数profit maximization :利润极大化property rights :产权property rights economics :产权经济学proposition :定理proportional demand curve :成比例的需求曲线public benefits :公共收益public choice :公共选择public goods :公共商品pure competition :纯粹竞争rivalry :对抗性、竞争pure exchange :纯交换pure monopoly :纯粹垄断Q quantity—adjustment model :数量调整模型quantity tax :从量税quasi—rent :准租金Rrate of product transformation :产品转换率rationality :理性reaction function :反应函数regulation :调节,调控relative price 相对价格rent :租金rent control :规模报酬rent seeking :寻租rent seeking economics :寻租经济学resource :资源resource allocation :资源配置returns :报酬、回报returns to scale :规模报酬revealed preference :显示性偏好revenue :收益revenue curve :收益曲线revenue function :收益函数revenue maximization :收益极大化ridge line :脊线risk :风险Ssatiation :饱和,满足saving :储蓄scarcity :稀缺性law of scarcity :稀缺法则second—degree price discrimination :二级价格歧视second derivative :--阶导数second—order condition :二阶条件service :劳务set :集shadow prices :影子价格short—run :短期short—run cost curve :短期成本曲线short—run equilibrium :短期均衡short—run supply curve :短期供给曲线shut down decision :关闭决策shortage 短缺shut down point :关闭点single price monopoly :单一定价垄断slope :斜率social benefit :社会收益social cost :社会成本social indifference curve :社会无差异曲线social preference :社会偏好social security :社会保障social welfare function :社会福利函数socialism :社会主义solution :解space :空间stability :稳定性stable equilibrium :稳定的均衡Stackelberg model :斯塔克尔贝格模型static analysis :静态分析stock :存量stock market :股票市场strategy :策略subsidy :津贴substitutes :替代品substitution effect :替代效应substitution parameter :替代参数sufficient condition :充分条件supply :供给supply curve :供给曲线supply function :供给函数supply schedule :供给表Sweezy model :斯威齐模型symmetry :对称性symmetry of information :信息对称Ttangency :相切taste :兴致technical efficiency :技术效率technological constraints ;技术约束technological progress :技术进步technology :技术third—degree price discrimination :第三级价格歧视total cost :总成本total effect :总效应total expenditure :总支出total fixed cost :总固定成本total product :总产量total revenue :总收益total utility :总效用total variable cost :总可变成本traditional economy :传统经济transitivity :传递性transaction cost :交易费用Uuncertainty :不确定性uniqueness :唯一性unit elasticity :单位弹性unstable equilibrium :不稳定均衡utility :效用utility function :效用函数utility index :效用指数utility maximization :效用极大化utility possibility curve :效用可能性曲线utility possibility frontier :效用可能性前沿Vvalue :价值value judge :价值判断value of marginal product :边际产量价值variable cost :可变成本variable input :可变投入variables :变量vector :向量visible hand :看得见的手vulgur economics :庸俗经济学Wwage :工资wage rate :工资率Walras general equilibrium :瓦尔拉斯总体均衡Walras's law :瓦尔拉斯法则Wants :需要Welfare criterion :福利标准Welfare economics :福利经学Welfare loss triangle :福利损失三角形welfare maximization :福利极大化Zzero cost :零成本zero elasticity :零弹性zero homogeneity :零阶齐次性zero economic profit :零利润。

MBA英语考试复习

MBA英语考试复习

(2) Industry policy The national government identifies key domestic industries critical to the country’s future economic growth, and then formulates programs that promote their competitiveness.
(3) Maintenance of existing jobs Well-established firms and their workers, particularly in high-wage countries, are often threatened by imports from low-wage countries.
Barriers to international trade (1) Tariffs ad valorem fixed tariff
(2) Non-tariff barriers characteristic: A. Flexibility B. Validity C. Discriminately
Contract Manufacturing - advantages
Low financial risks Minimise resources devoted to manufacturing Focus firm’s resources on other elements of the value chain Avoid tariffs, barriers to trade, restrictions on foreign investment
FDI - Disadvantages

高三英语社会问题解决方案评估指标确定单选题50道

高三英语社会问题解决方案评估指标确定单选题50道

高三英语社会问题解决方案评估指标确定单选题50道1.Which aspect is the most important when evaluating a solution to social problems?A.EfficiencyB.CostC.SustainabilityD.Popularity答案:C。

本题考查社会问题解决方案评估指标中的重要性判断。

选项A“Efficiency( 效率)”很重要,但不是最重要的唯一标准。

选项B“Cost( 成本)”也只是一个方面。

选项D“Popularity( 受欢迎程度)”并非核心重要指标。

而选项C“Sustainability 可持续性)”对于长期解决社会问题至关重要,因为只有可持续的解决方案才能真正有效地解决问题而不会带来新的问题。

2.In assessing social problem solutions, what should be given top priority?A.Quick implementationB.Long-term effectivenessC.Low initial investmentD.High media attention答案:B。

选项A“Quick implementation(快速实施)”有一定好处,但如果不能长期有效也不行。

选项C“Low initial investment 低初始投资)”不是最重要的考量。

选项D“High media attention 高媒体关注度)”不是关键因素。

选项B“Long-term effectiveness(长期有效性)”在评估社会问题解决方案时应给予最高优先级,因为只有长期有效的方案才能真正解决社会问题。

3.Which factor is crucial in determining the importance of a social problem solution?A.Number of supportersB.Speed of resultsC.Impact on future generationsD.Immediate popularity答案:C。

6Sigma管理模式精编版

6Sigma管理模式精编版

结果
原因
使整个设计/生产 工艺得到优化!
More than 30 suspected variables
10 - 15
4-6
8 - 10
比较重要的输入变量
重要的输入变量
很多个输入变量
分析
定义、测量
改善
控制
比较重要的输入变量
运用一整套有组织,有系统的方法
寻找重要的输入变量
用六西格玛设计
持续改进的过程
DMADV方法在设计的每一个层次当中 “环环嵌套”。将量化的设计要求或CTQs贯穿设计项目的所有层次是DMADV方法的基本原理,这一过程称之为CTQ下行/能力上行。
两条路径供选择 :
新过程的发展 -
创造六西格玛过程能力
D
F
S
S
2) 新过程
Байду номын сангаас
DFSS---Design For Six Sigma
面向6σ的设计
3 Sigma
Manufacturing cannot make the product 6s quality.仅靠生产制造 环节无法达到6s水平。New, inherently 6s designs are the only way to reach the corporate goal.面向6s的设计才是达到最终 目标的唯一出路。6s methodology improves current design practices. 6s方法(DMADV)能够显著提高我们的设计水平。
才能够确定
您能够准时
开始工作?
离开家
取决于您对准时开始工作有多么确信:
50%确信,在工作前25分钟离开家门84%确信,在工作前30分钟离开家门99.9%确信,在工作前40分钟离开家门6或99.99966%确信在工作开始前47.5分钟离开家门. . .

管理会计双语版总结PPT

管理会计双语版总结PPT
3
第四页,共七十三页。
Chapter 3 :Determining Costs of Products
Job order costing
Direct material : trace Direct labor : trace Manufacturing overhead : allocate
Cost pool and allocation base Actual cost system vs. normal cost system Over-apply vs. under-apply
Three formulas (page 136)
Sensitivity analysis
8 第九页,共七十三页。
CVP Equations
Sales – Variable Costs – Fixed Costs = target profit
(SP/unit * units) – (VC/unit * units) – FC = target profit
Chapter 1: Introduction
Why management accounting? Origin and evolution of management
accounting Contrasting financial and management
accounting Ethical standards for management
Accounting rate of return
17
第十八页,共七十三页。
Chapter 9 : The Operating Budget
Different approaches to budgeting

希尔顿收益管理英文版

希尔顿收益管理英文版

Hilton WorldwideRevenue Management Standards – The Americas Updated: 2009Table of ContentsFinancial Review (7)Actual Monthly Performance (7)Systems Balancing (7)Weekly Forecast (8)Group Forecast Development Standards (8)Transient Forecast Development Standards (8)Exporting the Forecast (9)Forecast Accuracy (9)Market Conditions / Competition Analysis (10)Determining Competitive Set for STAR Reports (10)Value Assessments (10)Strengths, Weaknesses, Opportunities, Threats Analysis (SWOT) (10)Competitive Factors/ Assessment (11)Competitive Shopping Tools (11)Competitive Pressure Calendar (11)Pricing Strategy (12)Best Available Rates (BAR) (12)Seasonality (12)Length of Stay Controls (12)Price Resistance - Denials (13): Best Rate Strategy (13)SRP Placement (14)Best Rate Guarantee (14)Packages and Promotions – Administration/ Analysis (15)Premium Room Type Strategy (16)Distressed and Holiday Strategy (16)Inventory Management - (18)SRP Build and Auditing procedures (18)SRP Build- Cut-off Date Procedures (18)SRP Build- Room Types (19)SRP Build- SRP Types (19)Room Type Consistent Availability (19)53rd Week Controls (20)Overbooking (20)Hhonors- Inventory Management and reimbursement procedures (20)Rate Override (20)Validating Qualified Rates (20)Night Audit Activity -Market Category Audit (21)Kiosk Configuration (21)Revenue Management Business Practices (22)Revenue Management Meeting (22)Toolkit use (22)Toolkit Use- Minimum Tool Usage (22)Checklists (23)Document Retention (23)Report Usage- Systems (23)Booking Pace (23)OnQ RM Usage- (23)Revenue Management Support (24)Negotiated Account Review (24)Loaded and Bookable in the GDS and CRS (24)Account Evaluation Standards for renewal of existing accounts (24)Hotelligence- (24)Group Revenue Management (26)RM Training for Sales Managers (26)Communication with the Sales Department (26)Inventory Management- SRP Setup (28)Inventory Management Audit Systems Delphi vs. CRS (28)Group Complimentary and Staff Rooms (29)Inventory Management- Group Block (30)Cut-off dates procedures (30)Group Pick-up Meeting (31)eEvents (32)Group Rates/Selective Sell Guideline Rates (SSG)- (33)Transient Protected- (34)Displacement Analysis- Group MCATs (34)Displacement Analysis – Permanent, Contract or Extended Stay (35)Distribution-Channel Management (36)Voice Reservations - Selling Protocol- (36)Voice Reservations-Booking Messages (36)Voice Reservations - Shop Calls (37)Voice Reservations-Training and Communication with HRCC (37)Voice Reservations-Call Volume Statistics and Conversion Reports (38)City/Convention Visitors Bureau Web Sites (CVB) (38)PiM –Property Information Manager (39)Internet- Brand Web Sites (39)Internet – Approved Web Sites (39)Internet- 3rd Party Merchant Sales (40)Internet - Tracking Standards (40)Internet- Hotwire (41)Internet- Priceline (41)Internet - Online Channel Analysis & SRP Standards/ Settings Audits (41)TRAIL (42)Staffing Guidelines- (42)Staffing Guidelines Continued (43)Succession Planning (43)Microsoft Office Products (43)OnQ RM (Revenue Management System) (43)Delphi - DMPE (44)OnQ FM -DRM (44)OnQ FM- Other RM personnel (44)Key Hotel Marketing Reports (44)RMU (44)Using the Revenue Management Standards TemplateThis template is a document Revenue Management personnel and various members of the hotel team can use to understand what the required business practice is for all Revenue Management functions. Listed below are the subject headers and definitions contained within the standards template. Any items that may not be familiar to you can be found by selecting the Revenue Management glossary by.CategoryA ll standards are grouped together into 9 sections. The sections are as follows:1. Distribution Channel Management2. Financial Review3. Forecast Process4. Group Revenue Management5. Inventory Management6. Market Conditions / Competitive Analysis7. Negotiated Account Review8. Pricing Strategy9. Revenue Management Business Practices10. Training & DevelopmentTopicEach category will contain topics for review. In all there are over 100 topics for your review.Revenue Management StandardThe standard is the required business practice for each topic as well as the party responsible for its execution.FrequencyEach Revenue management standard will have an associated timeline for completion. Some are weekly others monthly and still others (such as training) as needed.Instructions, Reports and Tools to useThis last column provides links to tools and reports in efforts to assist RM personnel and other hotel team members in standard implementation efforts. Attention: for all links defined in this document to access the web pages you must have your Internet Explorer Browser open prior to clicking on the links.CategoryTopic Revenue Management Standard Frequency Instructions, Reports and Tools to useFinancial Review ActualMonthlyPerformanceDRM to analyze actual room night, rate, revenue and key indicatorperformance by market category compared to last year, the Budget,and the Monthly Forecast. Prepare Executive Summary critiquingforecast variances and forecast accuracy if accuracy is in the redzone. This analysis should also include STAR performance anddescribe reasons for past performance and address strategies forincreasing RevPAR Index.Monthly Reports to facilitate this analysis include: the OnQ FMActuals and OnQ FM Mix of Sales Reports as compared tothe Monthly, Budget and Last Year Performance orequivalent systems where ONQ FM is not offered. MonthlySTAR report, Hotelligence Report, market demandinformation; Key Hotel Marketing Reports, Sales ProgressSummary Report, Group Plug and group booking paceinformation from Delphi.Financial Review SystemsBalancingBy the 10th of each month the following should occur:1)Balancing Delphi actuals to OnQ FM actuals - monthlyevaluation to ensure these two systems match. If they do not,the hotel has not successfully linked all groups in OnQ FM.2)DRM to ensure the Front Office balances the month to theGeneral Ledger and then the DRM to close OnQ FM.As indicated inStandardOnQ FM balancing information can be found by selecting thefollowing link:OnQ Insider >Departments >RevenueManagement >Systems. Once on the Systems page, selectthe OnQ FM User Guide under OnQ FM- Rooms. Balancingprocedures located on page 25.Category Topic Revenue Management Standard Frequency Instructions, Reports and Tools to useForecast Process Weekly ForecastThe DRM should complete an operational forecastweekly and provide to operational departments.This forecast should include month-endprojections.Weekly Reports to use are the transient booking pace reportsprepared weekly by the DRM/Revenue Analyst, competitorshop reports, Group Rooms Control Log (GRC), SRP trendreports found in OnQ FM or equivalent system where OnQFM is not offered.The 14-Day Weekly Forecast and the Transient BookingPace tools are found in Revenue Management Toolkit byfollowing the path below.OnQ Insider >Departments >Revenue Management >ToolkitForecast Process Group ForecastDevelopmentStandardsGroup Forecast - DOSM is responsible for theproduction of the Group Forecast day by day inOnQ FM and be able to provide supportingdocumentation. This includes reviewing the GroupDemand Report inside OnQ FM as well as theSales Progress Summary Report and completingthe Group Forecast Analysis Tool.Ensure thatOnQ FM and Delphi group forecasts for definitegroup bookings match. DRM is responsible forvalidation of the group forecast.Monthly Reports to use are: Post Event Reports, Group Pick-upManager or pace equivalent by group, historical plug trendanalysis, Sales Progress Report and OnQ FM DemandReports. Group shop calls and Lost Business Reportslocated in Delphi or kept manually for non-Delphi hotels canalso be reviewed.The Group Pick Up Manager Tool can be found in theRevenue Management Toolkit by following the path below.OnQ Insider >Departments >Revenue Management >Groupand Catering.Forecast Process TransientForecastDevelopmentStandardsTransient Forecast - DRM is responsible for theproduction of the transient forecast at the SRPlevel ** in OnQ FM, day by day by market category,including other and non-revenue market categoriesand provide supporting documentation. DRM tocoordinate the total hotel rooms forecast once allchanges have been communicated.** When MCAT room nights represent 5% or moreof overall transient business, SRPs that represent20% or more within that MCAT must be forecasted.Monthly Reports to use to assist in forecasting are: OnQ RM DailyDetail Merge Tool, Transient Booking Pace Report, OnQ RM-SRP evaluations, SRP Category Reports and the MonthlyForecast Comparison Report, competitive shop information,historical actuals, compression calendar, economic trendpredictions, demand analysis reports found in OnQ RM orOnQ FM, future denials and OnQ FM reports.The Transient Booking Pace and Daily Detail Merge tools arelocated in the Revenue Management Toolkit by following thepath below.OnQ Insider >Departments >Revenue Management >ToolkitCategory Topic Revenue Management Standard Frequency Instructions, Reports and Tools to useForecast Process Exporting theForecastOnce a monthly and rolling forecast have beenpublished in OnQ FM, the forecast should beexported to OnQ RM and HLBFS. If for any reasonthe forecast is changed in HLBFS (which shouldnever happen), OnQ FM must be updated so bothsystems match.Weekly/Monthly Instructions on how to export forecasts to these systems canbe found in the OnQ FM Users Guide by following the pathbelow.OnQ Insider >Departments >RevenueManagement >Systems. Once on the Systems page, selectthe OnQ FM User Guide under OnQ FM- Rooms. Then,select On FM Administration and exporting procedureslocated on page 1.Forecast Process ForecastAccuracyThe total hotel room revenue forecast should bewithin 3% accurate. Green zone = within 3%;Yellow zone = within 5% and Red Zone= more than5%.Absolute variance of actual revenue forecast vs.rolling forecast revenue taken from HLBFS andPeoplesoft from the prior month.Monthly Reports to assist in accurate forecasting include:Transient Booking Pace Reports, OnQ RM- SRP evaluations,competitive shop information, historical actuals, group plugreports, compression calendar, economic trend predictions,demand analysis reports found in OnQ RM or OnQ FM,future denials and OnQ FM reports where available.Category Topic Revenue Management Standard Frequency Instructions, Reports and Tools to useMarket Conditions / Competition Analysis DeterminingCompetitive Setfor STAR ReportsCompetitive set should be the 5-8 hotels which thecustomer would choose if our hotel were notavailable. Hotels are determined and comp set’schanged based on Market segmentation, SWOTanalysis, Value Assessment, proximity to thecustomers desired location/area attractions/airport,customer surveys and Competitive Set ValidationTool. Customer Survey samples should total atleast 100 to be statistically significant. HiltonFamily of Brands cannot represent more than 40%of total rooms in the competitive set (no more than3 hotels in the family, excluding your hotel). DRM isresponsible for facilitating this process with a cross-functional team and report findings to RMcommittee, RDRM, RDSM and AVP, especiallywhen the findings show a sister hotel in the familyof brands should be included in the competitive set.Annual or inconjunction withSupply Change(Qualitative orQuantitative)Reports to use: Infrastructure Competitive Analysis-Supplyscreen from InFocus, Value Assessments, shop callreports, all monthly and weekly available STAR reports,competition collateral, trend publications indicating newconstruction or changes, and the Competitive SetValidation Tool and SWOT Analysis found in the RevenueManagement Toolkit by following the path below.OnQ Insider >Departments >RevenueManagement >ToolkitMarket Conditions / Competition Analysis ValueAssessmentsA detailed Value Assessment by market segmentvs. competitors in each segment, (regardless ifthey are on the hotels STAR Report), is critical forunderstanding and identifying what attributescontribute to hotel’s success and what areas needto be a focus to improve RevPAR performance. Anannual physical inspection of the competitorsshould take place and DRM is responsible forfacilitating this process with the DOSM and across- functional team and report findings to RMcommittee, RDRM and RDSM. Upon completion,have Sales Dept add to InFocus.Pricing should beevaluated once peryear or inconjunction withsupply change orsignificant pricingchanges in themarket.Reports to use: Shop call reports, competition collateral,Group Lost Business Reports, customer surveyinformation, and the SWOT analysis.The Value Assessment Tool is located in the RevenueManagement Toolkit by selecting the following path.OnQ Insider >Departments >RevenueManagement >ToolkitMarket Conditions / Competition Analysis Strengths,Weaknesses,Opportunities,Threats Analysis(SWOT)Upon completion of the Value Assessment, adetailed SWOT analysis should be completed withsame cross functional team that completes theValue Assessment. This analysis is critical tounderstanding, improving,and l everaging yourcompetitive advantages and minimizing yourdisadvantages within your market.Upon completionof the ValueAssessmentReports to use: Value Assessment, shop call reports, allmonthly and weekly available STAR reports, competitioncollateral, CVB information, Group Lost Business Reports,customer survey information, and trend publicationsindicating new construction or changes.The SWOT and Value Assessment Tool can be found inthe Revenue Management Toolkit by following the pathbelow.OnQ Insider >Departments >RevenueManagement >ToolkitCategory Topic Revenue Management Standard Frequency Instructions, Reports and Tools to useMarket Conditions/ Competition Analysis CompetitiveFactors/AssessmentUnderstand the competitive set in terms offacilities, pricing, appearance on hotels site andrecommend changes for your hotel based on thisinformation.Seasonally andannually at aminimum.The Competitive Assessment/Factors Form can be foundby following the path below:OnQ Insider >Departments >RevenueManagement >Library. Double click on Library >Doubleclick on RM Resource Center >Transient Pricing.Market Conditions / Competition Analysis CompetitiveShopping ToolsHotels will subscribe to Market Vision Shop CallReports as these reports are integrated with OnQRM. Hotel to also receive training in how to usethe on-line shopping tool to query reports outsidethe reports that are emailed weekly.Review shops dailywithin the bookingwindow.Weekly- for highdemand dates anddistressed datesfor 365 days.Information regarding how to subscribe to Market VisionReports, how to request/change reports and to receivetraining for the on-line tool, can be found by following thepath below:OnQ Insider >Departments >RevenueManagement >Library. Double click on Library >Doubleclick on RM Resource Center >Transient Pricing. Go toMarket Vision Announcement and Release Notes.For information on how to set up and view shop call andexception reports in OnQ RM, follow the path below.OnQ Insider >Departments >RevenueManagement >Systems. Once on the Systems page,select the OnQ RM User Guide under OnQ RevenueManagement. Then select On RM Maintenance and go topage 5.Market Conditions / Competition Analysis CompetitivePressureCalendarEvery DRM should have a document outliningdemand drivers and daily competitive pressure fora minimum of 1 year from arrival. This shouldinclude groups at the competitive set hotels thatcould increase demand for your hotel. Forconvention hotels, this should be created for aminimum of 3 years from arrival. Placing holidays,special events and noteworthy groups in OnQ FMis optional.Completedmonthly for aminimum of a yearor as long as thehotels longestgroup bookingwindow.Reports to understand demand are: OnQ RM Reports,CVB Information, Lost Business Reports, GRC (GroupRooms Control) Log from Delphi, historical actuals fromOnQ FM and the OnQ FM Daily Transient DemandAnalysis report.Instructions on how to place events in OnQ FM can befound in the OnQ FM Users Guide by following the pathbelow.OnQ Insider >Departments >RevenueManagement >Systems. Once on the Systems page go tothe OnQ FM User Guide inside OnQ FM- Rooms. Thenselect “How Does OnQ FM work” and go to page 18.Adding Special Events in OnQ RM can be foundOnQ Insider >Departments >RevenueManagement >Systems. Once on the Systems page,select the OnQ RM User Guide under OnQ RevenueManagement. Then select On RM Maintenance and go topage 14.Category Topic Revenue Management Standard Frequency Instructions, Reports and Tools to usePricing Strategy Best AvailableRates (BAR)Nine BAR Rate Levels will exist for each season.Rate Level 0 will be the highest possible price pointand RL8 the lowest. Price points will be indicativeof rates the customers are willing to pay based onthe competitive environment. Most of the bookingswill normally occur in Rate Levels 3-5.The Best Available Rate found on each hotelsbrand website is controlled by the SRPs (DJ/DJ1)and is equal to BAR. No lower unqualified ratesshould be offered to customers. All hotels MUSThave this SRP available (DJ/DJ1 SRPs) in order tohave BAR rates available for sale on .Annually and moreoften as dictatedby yourperformancemeasurementsReports to use to validate rate strategies and view dailyrates are: OnQ RM Daily Detail Merge Tool, Market Visionshop call reports, OnQ RM recommendation screen whereall rates from Market Vision appear, transient bookingpace reports, transient demand, GRC log, competitivepressure calendar, Value Assessment and Key HotelMarketing Reports.To understand more about Hilton’s Pricing Principles andPractices can be found by following the path below:OnQ Insider >Departments >RevenueManagement >Library. Double click on Library > RMResource Center > go to Hilton Full Service PricingStrategy.Pricing Strategy SeasonalityHotels will determine their need for multipleseasons by evaluating hotel monthly and marketRevPAR. If there is a sustained RevPARdifferential (driven by occupancy or ADR) or specialevent, then multiple seasons should beestablished.Annually andadjusted moreoften as neededReports used to validate seasonality are: STAR Reports(Trend), ResMAX information, historic demand informationfrom OnQ FM, OnQ RM reports, market history andhistorical shop call information.Pricing Strategy Length of StayControlsAll hotels should utilize full pattern length of staypricing (Min/Max controls for DT Hotels)consistently in conjunction with 9 BAR to targetdifferent market segments by selling multiple rateson a single arrival date based on a guest’s lengthof stay.Daily review withinthe transientbooking windowand for periods ofhigh demand.Weekly for entire365 day windowCompetitive set shop calls should be reviewed by arrivaldate and length of stay as well as understanding marketdemand and the hotels own internal compression prior tosetting LOS controls.The BAR Pricing Length of Stay Worksheet can assist RMpersonnel in learning to use LOS controls and can befound in the Revenue Management Toolkit by following thepath below.OnQ Insider >Departments >RevenueManagement >ToolkitInformation on how to set Length of Stay Controls in OnQRM can be found in the OnQ RM User Guide by followingthe path below.OnQ Insider >Departments >RevenueManagement >Systems. Once on the Systems page,select the OnQ RM User Guide under OnQ RevenueManagement. Then select On RM Recommendations andgo to page 25.Category Topic Revenue Management Standard Frequency Instructions, Reports and Tools to usePricing Strategy Price Resistance -DenialsDRM must review the 6-week rolling average asindicated in Booking Pace Tool or ensure theyhave this data if using another tool. DRM shouldanalyze current 7-Day variance of transient roomssold compared to rate denials for 120 future daysand compare to 6-week rolling average by DOW. Ifweek over week trends indicate higher / lower priceresistance for a day of week in question, the DRMmust investigate underlying reasons . marketdemand, multi-hotel groups, competitor rates) andmake any necessary changes to maximizerevenues, including pricing changes if appropriate.Daily for bookingwindow andweekly for 365 daywindowReports to use: OnQ RM Daily Detail Merge Tool, OnQRM Alternate Daily Detail Report, OnQ RM CompetitiveException Reports, transient booking pace analysis, OnQFM Daily Transient Demand Analysis, and OnQ FM End ofMonth-Demand analysis.For further detail on using competitive exception reports,follow the path below.OnQ Insider >Departments >RevenueManagement >Systems. Once on the Systems page,select the OnQ RM User Guide under OnQ RevenueManagement. Then select On RM Recommendations andgo to page 5.The booking pace analysis and Daily Detail Merge toolsare found in the Revenue Management Toolkit by followingthe path below.OnQ Insider >Departments >RevenueManagement >ToolkitPricing Strategy : Best RateStrategyThe Best Available Rate found on each hotelsbrand website is controlled by the SRPs (DJ/DJ1)and is equal to BAR. No lower unqualified ratesshould be offered to customers. All hotels MUSThave this SRP available (DJ/DJ1 SRPs) in order tohave BAR rates available for sale on .Ongoing Reports to understand bookings are: OnQ RM SRPevaluations/SRP Category Reports, OnQ FM actuals,Market Vision shop call reports, Competitor brand sites, 3rdParty web sites, Mix of Sales through eMix On-lineChannel Analysis Tool, Booking Pattern Reports found inKey Hotel Marketing Reports.The eMix On-line Channel Tool is found in the RevenueManagement Toolkit by following the path below.OnQ Insider >Departments >RevenueManagement >ToolkitCategory Topic Revenue Management Standard Frequency Instructions, Reports and Tools to usePricing Strategy SRP PlacementSRP’s can be placed in levels that have logicalprice points with respect to the best available ratein each rate level. For example: if the BAR in RateLevel 4 is $150 and the BAR for Rate Level 5 is$125, a non-LRA negotiated account priced at$140 would be placed in Rate Level 4. However,you must consider your selling strategy withrespect to the SRPs and rates in each rate levelalong with the hotel's projected occupancy levelwhen assigning quali fied SRP’s to rate levels. Oneoption for Hilton Hotels is to use the SRP exceptionfield, which allows the SRP to stay in the rate levelthat corresponds to the Best Available Rate butfollow RL0 restrictions.Quarterly, whenBAR price pointschange and whenany SRP ratechangesReports to use: SRP Mapping screen/report in OnQ RMfor select dates; SRP evaluation/SRP Category Reportsfor Rate Levels 0-8 and all SRPs, SRP Quick List listing allrate level assignments which can be requested byemailing. For further detail on this topic, follow the pathbelow.OnQ Insider >Departments >RevenueManagement >Systems. Once on the Systems page,select the OnQ RM User Guide under OnQ RevenueManagement. Then select On RM Menu/Screens and goto page 3.Explanation of OnQ RM rate functionality can be found byfollowing the path below.OnQ Insider >Departments >RevenueManagement >Systems. Once on the Systems page,select the OnQ RM User Guide under OnQ RevenueManagement. Then select On RM Menu/Screens and goto page 5.Pricing StrategyBest Rate At no time will hotels allow rates to be sold throughany non-Hilton website or any other channelOngoing Parity with can be validated by reviewing the OnQ RMMarket Vision Shops, OnQ RM Competitive ExceptionGuarantee (including 3rd Party resellers/wholesalers, MerchantModel Websites, GDS) that are lower than thosedispl ayed in the brand’s reservation system andhotel site. This is to ensure that the consumer canalways find the lowest online rate through thebrand web sites, and to drive that online customerto our web site rather than those 3rd partychannels to which we provide wholesale rates andavailability. Reports.The Internet Pricing Tool located on the Revenue Management Toolkit can also assist DRMs when managing channels on 3rd party sites when an extranet is involved.OnQ Insider >Departments >Revenue Management >ToolkitCategory Topic Revenue Management Standard Frequency Instructions, Reports and Tools to usePricing Strategy Packages andPromotions –Administration/AnalysisAll promotions and packages must adhere to HiltonHotels Corporation Core Pricing Strategy and usethe approved SRP codes. "Rate only non-fenced"packages/promotions are not acceptable. Allpackages/ promotions must have an appropriatefence or feature. The definition of a properlyfenced qualified package or promotion is a bookingvehicle designed to generate incremental revenuewithout creating net trade down or displacement ofthe existing customer base. Hotels must completethe web based Package/Promotion form. Once thepackage/promotion has been approved by theRDRM, they will send to GDM for loading in theapplicable booking channels. All new Transientpackage rates need to be built as limit room typeand total for the Hilton brand. Must conduct pre-promotion breakeven analysis and post profitanalysis to justify/analyze cost of any promotions.Ensure the package rates reflect a roomdistribution equal to BAR.As SRP's are builtin the CRSThe Package/Promotion Form is located on the GDMwebsite and found by following the links below.OnQ Insider >Departments >Global Distribution Services.Double click on Global Distribution Services >GlobalDistribution Management > Under the options list selectGDM Forms >select your hotel brand and go to thePackage/Promo form..。

现场改善低成本管理方法读后感

现场改善低成本管理方法读后感

现场改善低成本管理方法读后感英文回答:The article "Low-Cost Management Methods for On-site Improvement" provides valuable insights into cost-effective strategies that can be implemented to improve efficiency and productivity in various industries. It highlights the importance of identifying and addressing waste, streamlining processes, and fostering a culture of continuous improvement.One of the key takeaways from the article is the emphasis on waste reduction. By identifying and eliminating waste in various forms such as overproduction, defects, and excessive inventory, organizations can significantly reduce costs and improve overall efficiency. For example, a manufacturing company can analyze its production processes to identify bottlenecks and implement measures to optimize resource utilization. This could involve reorganizing workstations, implementing lean manufacturing principles,or adopting automation technologies.Another important aspect discussed in the article is the need for effective communication and collaboration within the organization. By promoting open and transparent communication channels, employees can share ideas, identify potential issues, and work together to find solutions. This not only enhances teamwork but also leads to a moreefficient and productive work environment. For instance, a software development team can hold regular meetings to discuss project progress, share challenges, and brainstorm innovative solutions. This collaborative approach can help identify and address issues early on, preventing costly delays or rework.The article also emphasizes the importance of employee empowerment and engagement. When employees feel valued and empowered, they are more likely to take ownership of their work and contribute to the organization's success. This can be achieved through various means such as providingtraining and development opportunities, involving employees in decision-making processes, and recognizing and rewardingtheir contributions. For example, a retail company can implement a suggestion box system where employees can submit ideas for improving customer service or operational efficiency. By actively considering and implementing these suggestions, the company not only benefits from the employees' expertise but also boosts employee morale and engagement.Furthermore, the article highlights the significance of continuous improvement. Organizations should constantly strive to identify and implement better ways of doing things. This involves regularly reviewing processes, gathering feedback from stakeholders, and seeking innovative solutions. By embracing a culture of continuous improvement, organizations can stay ahead of their competition and drive long-term success. For instance, a healthcare facility can regularly evaluate its patient care processes, gather feedback from patients and staff, and implement changes to enhance the overall quality of care.In conclusion, the article "Low-Cost Management Methods for On-site Improvement" provides valuable insights intocost-effective strategies that can be implemented to improve efficiency and productivity. By focusing on waste reduction, effective communication, employee empowerment, and continuous improvement, organizations can achieve significant cost savings and enhance overall performance. It is crucial for organizations to embrace these strategies and foster a culture of continuous improvement to stay competitive in today's dynamic business environment.中文回答:这篇文章《现场改善低成本管理方法》提供了有价值的见解,介绍了可以在各个行业中实施的低成本管理策略,以提高效率和生产力。

ACCAF5知识要点汇总(精简版)

ACCAF5知识要点汇总(精简版)

ACCAF5知识要点汇总(精简版)Task 1‐1. Absorption costingOAR= Estimated Production Overhead / Estimated Activity Level,都是budget值*Activity level可以是production units,可以是labor hours,也可是machine hours取决于劳动密集,还是机械生产密集intensive.实际计算Cost of sale (COS) 时,Overhead absorbed = OAR x actual activity levelAdvantage ★考点Disadvantage Recognize selling prices cover all costs 通过改变生产规模Manipulate profitComplies with IAS 2 – accounting for inventory Based on the assumption that overheads are volume relatedOAR由Estimates计算得,主观偏差Task 1‐2. Marginal costingAdvantage Disadvantage适合decision making as it highlights contribution Danger that products sold on marginal contribution – fail to cover fixed costsFixed cost are treated as period costs Doesn’t comply with IAS 2,需要调整报表Profit depends on sales and efficiency Necessitates analysis of mixed costs betweenFC and VC☆技巧 AC = MC + (Closing Inventory – Opening Inventory) x OAR*The absorption costing requires subjective judgments.预算估计主观判断太多*There is often more than one way to allocate the overheads.制造成本分摊可操纵Task 2. Activity‐based costing★考点Traditional absorption costing适用于★考点Activity‐based costing适用于 One or a few simple and similar products Production has become more complex Overhead costs 占很小比例proportion Assess product profitability realistically 资源consumption not driven by volumeLarger organizations & the service sector成本驱动drive:不同单位,不同OAR◆解题步骤:Cost Pool → Cost Drive → OAR → Absorbed → Full Cost★考点Adv antage ★考点DisadvantageMore accurate cost/unit.适用绩效appraisal.Time consuming & expensiveControl OC by managing cost drivers Limited benefit当成本和volume related Profitability analysis to customers或生产线Multiple cost drivers情况复杂,导致不精确Better understandingof what drives OC Arbitrary apportionment 任意分配★考点‐计算题(10.Dec.Q4) Problems when implementing ABC:‐ 耗时‐ 需要上层支持,因为缺乏信息‐ Project team运作,成员来自各个部门‐ IT部门支持‐ 了解成本结构‐ Cost‐benefit analysis★成本效益分析Target 3. Target costingCost plus pricing 传统成本法 Target costingFocus on internal Focus on external Steps of target costing 如何减少Cost gapProduct specifications ? Selling price ? Target profit: margin/ ROI ? Target cost ? Close the cost gap1) 购买便宜的材料(bulk buying 采购折扣或新供应商)2) 降低人工成本3) 提高生产能力,生产效率4) 以自动化替代人工automation 5) 减少无用环节eliminate non value added activities6) 尽量减少部件数量,或尽可能使用多的标准件注:不能在质量上妥协compromise ,不得影响质量★考点Implications of target costing‐ Cost control: 目标成本体系中,价格是首要考量consideration !开发development过程中就要考虑成本,而不是后来产生时再考虑。

精益生产术语中英文版

精益生产术语中英文版
Lean Hand Book 精益生产手册
1
Kaizen Workshop ETE (End to End) Goal 改善目标
Productivity Improvement 端到端(从头到尾)产能提高
Double the Good 好的加倍 Halve the Bad 坏的减半 Double the Speed 改善速度加倍 ETE Zero Defect (Quality, TPM, OEE & etc.) 端到端(从 头到尾)零缺陷(质量,全面生 产维护,全局设备利用率等) Defect : 缺陷降低90% Inventory : 库存减半 Productivity : 生产效率翻倍 Lead Time : 生产周期减半 Scrap : 报废降低90% Space : 面积减半
Customer Demand 客户需求 22 Hours x 20 days x 3600 s 792,000 1,584,000 792,000 2 sec pcs
•Takt Time calculation shall display all the variable and units to make clarity to all. 计算节拍时间时要显示所有变量及单位,便于大家理解。
No Std Work means no Kaizen … Std Work is the Mother of all Kaizen 没有标准作业就没有改善„„标准作业是改善之母
5
How to start the Takt Time Calculation Based On Customer Demand 怎样根据客户需求计算节拍时间 • Step 1: Calculate Takt time Based on Customer Demand

办公室英语

办公室英语
B:Bench Marking E :Education People S:Stopping Line T :Time & Sequence Q:QRQC Meeting
48 AVM 49 B&P 50 B/D 51 B/F 52 B/M 53 B/S 54 BA 55 BA 56 BA&MI 57 BESTQ 58 BOM 59 BP 60 BS 61 BSC 62 BTL 63 BUS A-VES 64 C to C 65 C.F.R 66 C.I.F 67 C.I.P 68 C.O.P 69 C.P.T 70 C/C 71 C/R 72 C/T 73 CA 74 CAP 75 CAPEX 76 CBM 77 CBU 78 C-C 79 CCC
Cost Control Model Close Cycle Reduction Concept Communication Study Capital Expenditure Management Team Cash Flow Cash Flow Statement Cross function team Common Global Standard Cost Insurance and Freight Catalog Issue Plan Completely Knock Down Cash Management System Cost Monitoring System Chart of Account Company Investment Control Organization Process Corporate Planning Centralized Plastic Purchasing Chief Product Specialist Cost per Unit Credit Cost Reduction Cold Roll Customer Relation Management Customer Satisfaction Component Supply Chain Chart Customer Satisfaction Index Customer Satisfaction Officer Centralized Steel Purchasing C-Speed Customer Satisfaction-Vehicle Evaluation System Cycle Time Commercial Vehicle Chief Vehicle Engineer Continuous Valve Timing Control Delivered At Frontier Delivered Duty Paid Delivered Duty Unpaid Delivered Ex Quay Delivered Ex Ship Design Note Dealer Advice Board

成本会计 英文术语

成本会计 英文术语

成本会计中英文术语非正常毁损Abnormal spoilage生产成本法Absorption costing账户分析法Account analysis method会计回报率Accounting rate of return权责发生制下会计回报率Accrual accounting rate of return作业Activity作业基础的预算管理Activity-based budgeting作业成本法Activity-based costing作业管理Activity-based management实际成本Actual cost实际成本法Actual costing调整分配率途径Adjusted allocation-rate approach允许的成本Allowable cost鉴定成本Appraisal costs拟构成本Artificial costs注意力导向Attention directing自治Autonomy平均成本Average cost平均等候时间Average waiting time反冲成本法Backflush costing平衡记分卡Balanced scorecard批次级成本Batch-level costs观念系统Belief systems标杆管理Benchmarking账面价值Book value瓶颈Bottleneck边界系统Boundary systems盈亏平衡点Breakeven point预算Budget预算成本Budgeted cost预算松弛Budgetary slack预算间接成本分配率Budgeted indirect-cost rate捆绑产品Bundled product业务功能成本Business function costs副产品Byproducts资本预算Capital budgeting储囤成本Carrying costs现金预算Cash budget 因果图Cause-and-effect diagram财务管理认证Certified in financial management注册管理会计师Certified management accountant财务总监Chief financial officer决定系数Coefficient of determination共谋定价Collusive pricing共同成本Common cost完整往复成本Complete reciprocated costs 合成单位Composite unit商讨会法Conference method遵循质量Conformance quality常数Constant固定毛利率NRV 法Constant gross-margin percentage NRV method约束条件Constraint滚动预算Continuous budget, rolling budget贡献收益表Contribution income statement边际贡献Contribution margin单位边际贡献Contribution margin per unit边际贡献率Contribution margin percentage边际贡献比例Contribution margin ratio控制Control控制图Control chart可控性Controllability可控成本Controllable cost主计长Controller加工成本Conversion costs成本Cost成本会计Cost accounting成本会计标准委员会Cost accounting standards board成本汇集Cost accumulation成本分配Cost allocation成本分配基础Cost-allocation base成本分配基础Cost-application base成本归集Cost assignment成本-收益权衡Cost-benefit approach成本中心Cost center成本动因Cost driver成本估计Cost estimation成本函数Cost function成本层级Cost hierarchy成本流入Cost incurrence成本领先Cost leadership成本管理Cost management成本对象Cost object资本成本Cost of capital产品制造成本Cost of goods manufactured 成本库Cost pool成本预测Cost predictions成本追溯Cost tracing质量成本Costs of quality, quality costs本量利分析Cost-volume-profit (CVP) analysis累计平均时间学习模型Cumulative average-time learning model当前成本Current cost客户成本层级Customer cost hierarchy客户生命周期成本Customer life-cycle costs 客户盈利分析Customer-profitability analysis 客户回应时间Customer-response time客户服务Customer service分权Decentralization决策模型Decision model决策表Decision table经营杠杆水平Degree of operating leverage 分母水平Denominator level生产数量差异Denominator-level variance, Output-level overhead variance,Production-volume variance因变量Dependent variable产品或服务设计Design of products, services, or processes设计质量Design quality设计锁定成本Designed-in costs, locked-in costs诊断控制系统Diagnostic control systems 差异成本Differential cost差异收入Differential revenue直接分配法Direct allocation method直接成本法Direct costing成本对象的直接成本Direct costs of a c ost object直接生产人工成本Direct manufacturing labor costs直接材料成本Direct material costs 直接材料存货Direct material inventory直接材料混合差异Direct material mix variance直接材料产量差异Direct material yield variance直接法Direct method折现率Discount rate现金流量折现法Discounted cash flow (DCF) methods酌量性成本Discretionary costs发送Distribution减少规模Downsizing向下需求旋转Downward demand spiral双重定价Dual pricing双成本分配率法Dual-rate cost-allocation method, dual-rate method倾销Dumping次优化决策制定Dysfunctional decision making, Incongruent decision making, suboptimal decision making经济订单数量Economic order quantity (EOQ)经济增加值Economic value added有效性Effectiveness效率Efficiency效率差异Efficiency variance, usage variance 努力Effort技术成本Engineered costs约当产量Equivalent units事项Event预期货币价值Expected monetary value, expected value经验曲线Experience curve外部失败成本External failure cost设施支持成本Facility-sustaining costs工厂间接费用Factory overhead costs有利差异Favorable variance反馈Feedback财务主管Finance director财务会计Financial accounting财务预算Financial budget财务计划模型Financial planning models产成品存货Finished goods inventory先进先出分步法First-in, first-out (FIFO)process-costing method固定成本Fixed cost固定间接费用弹性预算差异Fixed overhead flexible-budget variance固定间接费用耗费差异Fixed overhead spending variance弹性预算Flexible budget弹性预算差异Flexible-budget variance产品全部成本Full costs of the product目标一致性Goal congruence毛利率Gross margin percentage增长构成Growth component高低法High-low method同质的成本库Homogenous cost pool基本报酬率Hurdle rate混合成本核算系统Hybrid costing system 空置时间Idle time假设成本Imputed costs增量成本Incremental cost增量成本分配法Incremental cost-allocation method增量收入Incremental revenue增量收入分配法Incrementalrevenue-allocation method增量单位时间学习模型Incrementalunit-time learning model自变量Independent variable成本对象的间接成本Indirect costs of a c ost object间接成本分配率Indirect-cost rate间接制造成本Indirect manufacturing costs 工业工程法Industrial engineering method, Work-measurementmethod通货膨胀Inflation价格差异Input-price variance, price variance, rate variance内制Insourcing检验点Inspection point管理会计师协会Institute of Management Accountants交互式控制系统Interactive control systems 截距项Intercept中间产品Intermediate product内部失败成本Internal failure costs 内含报酬率法Internal rate-of-return (IRR) method产品存货成本Inventoriable costs存货管理Inventory management投资Investment投资中心Investment center批次Job分批成本记录Job-cost record, job-cost sheet 分批法Job-costing system联合成本Joint costs联产品Joint products即时制生产Just-in-time (JIT) production,lean production即时制采购Just-in-time (JIT) purchasing改进法预算Kaizen budgeting人工时间记录Labor-time record学习曲线Learning curve生命周期预算Life-cycle budgeting生命周期成本法Life-cycle costing业务管理Line management线形成本函数Linear cost function线性规划Linear programming主产品Main product自产/外购决策Make-or-buy decisions管理会计Management accounting例外管理Management by exception管理控制系统Management control system 制造单元Manufacturing cells生产周期时间Manufacturing cycle time, Manufacturing lead time分配的制造费用Manufacturing overhead allocated, Manufacturing overhead applied制造类企业Manufacturing-sector companies 安全边际Margin of safety市场营销Marketing市场分额差异Market-share variance市场规模差异Market-size variance全面预算Master budget全面预算生产能力利用Master-budget capacity utilization材料需求规划Materials requirements planning用料单Materials-requisition record商业类企业Merchandising-sector companies混合成本Mixed cost, semivariable cost道德风险Moral hazard动机Motivation多重共线性Multicollinearity多变量回归Multiple regression净利润Net income净现值法Net present value (NPV) method净可实现值法Net realizable value (NPV) method名义回报率Nominal rate of return非线性成本函数Nonlinear cost function非价值增加成本Nonvalue-added cost正常生产能力利用Normal capacity utilization正常成本法Normal costing正常毁损Normal spoilage目标函数Objective function准时表现On-time performance一次性特殊订单One-time-only special order 经营预算Operating budget营业部门Operating department营业利润Operating income经营杠杆Operating leverage经营Operation经营成本核算系统Operation-costing system 机会成本Opportunity cost资本机会成本Opportunity cost of capital 采购订单成本Ordering costs组织架构Organization structure结果Outcomes产出单位成本Output unit-level costs外部采购Outsourcing分配过多的间接成本Overabsorbed indirect costs, Overapplied indirect costs, overallocated indirect costs加班奖金Overtime premium帕累托图Pareto Diagram局部生产力Partial productivity回收期法Payback method最大负荷定价Peak-load pricing完全竞争市场Perfectly competitive market 期间成本Period costs实物计量法Physical measure method计划Planning 现实的生产能力Practical capacity掠夺性定价Predatory pricing预防成本Prevention costs转入成本Previous department costs, transferred-in costs价格折扣Price discount区别定价Price discrimination价格恢复构成Price-recovery component主要成本Prime costs预测报表Pro forma statements概率Probability概率分布Probability distribution问题解决Problem solving分步成本核算系统Process-costing system 产品Product产品成本Product cost产品成本互补Product-costcross-subsidization产品差异化Product differentiation产品生命周期Product life cycle产品组合决策Product mix decisions成本高计的产品Product overcosting产品支持成本Product-sustaining costs成本少计的产品Product undercosting生产Production生产部门Production department生产量水平Production-denominator level 生产力Productivity生产力构成Productivity component利润中心Profit center按比例分配Proration采购订单提前量Purchasing-order lead time 采购成本Purchasing costsPV 图PV graph定性因素Qualitative factors质量Quality定量因素Quantitative factors真实回报率Real rate of return交互分配法Reciprocal allocation method, reciprocal method业务流程再造Reengineering精练化成本系统Refined costing system回归分析Regression analysis相关成本Relevant costs相关范围Relevant range相关收入Relevant revenues再订购点Reorder point要求的回报率Required rate of return研发Research and development剩余收益Residual income剩余项Residual term责任会计Responsibility accounting责任中心Responsibility center投资报酬率Return on investment收入分配Revenue allocation收入中心Revenue center收入动因Revenue driver收入对象Revenue object收入Revenues返工Rework合适规模Rightsizing安全库存Safety stock销售组合Sales mix销售组合差异Sales mix variance销售数量差异Sales-quantity variance分离点销售价值法Sales value at splitoff method销售数额差异Sales-volume variance业务记录Scorekeeping废料Scrap销售价格差异Selling-price variance敏感性分析Sensitivity analysis可分离成本Separable costs阶梯法Sequential allocation method,step-down allocation method, step-down method顺序追溯Sequential tracing服务部门Service department, supporting department服务类企业Service-sector companies服务支持成本Service-sustaining costs 单变量回归Simple regression单一成本分配率法single-rate cost-allocation method, single-rate method斜率系数Slope coefficient原始凭证Source document设定分析Specification analysis分离点Splitoff point 毁损Spoilage人事管理Staff management单一个体成本分配法Stand-alonecost-allocation method单一个体收入分配法Stand-alone revenue-allocation method标准Standard标准成本Standard cost标准成本法Standard costing估计系数标准差Standard error of the estimation coefficient标准投入Standard input标准价格Standard price静态预算Static budget静态预算差异Static budget variance阶梯式成本函数Step cost function脱销成本Stockout costs战略成本管理Strategic cost management 战略Strategy沉没成本Sunk costs超级变动成本法Super-variable costing, throughput costing供应链Supply chain单位目标成本Target cost per unit单位目标营业利润Target operating income per unit目标价格Target price目标投资回报率Target rate of return on investment理论生产能力Theoretical capacity约束理论Theory of constraints物料贡献Throughput contribution时间动因Timedriver货币时间价值Time value of money全要素生产力Total factor productivity (TFP) 全部间接费用差异Total-overhead variance转移价格Transfer price触发点Triggerpoint不确定性Uncertainty分配不足的间接成本underabsorbed indirect costs, underapplied indirect costs, underallocated indirect costs不利差异Unfavorable variance单位成本Unit cost未用生产能力Unused capacity价值增加成本Value-added cost价值链Value chain价值工程Value engineering变动成本Variable cost变动成本法Variable costing变动间接费用效率差异Variable overhead efficiency variance变动间接费用弹性预算差异Variable overhead flexible-budget variance变动间接费用耗费差异Variable overhead spending variance差异Variance加权平均的分步法Weighted-average process-costing method在产品存货Work-in-process inventory 在产品Work-in-process。

经济学专业英语词汇整理

经济学专业英语词汇整理

分享返回分享首页»分享经济学专业英语词汇整理来源:金相彬S.K.的日志1、Ability-to-pay principle(of taxation)(税收的)支付能力原则按照纳税人支付能力确定纳税负担的原则。

纳税人支付能力依据其收人或财富来衡量。

这一原则并不说明某经济状况较好的人到底该比别人多负担多少。

2、Absolute advantage 绝对优势如果一个国家用一单位资源生产的某种产品比另一个国家多,那么,这个国家在这种产品的生产上与另一国相比就具有绝对优势。

3、Accelerator principle 加速原理解释产出率变动同方向地引致投资需求变动的理论。

4、Actual, cyclical, and structural budget 实际预算、周期预算和结构预算实际预算的赤字或盈余指的是某年份实际记录的赤字或盈余。

实际预算可划分成结构预算和周期预算。

结构预算假定经济在潜在产出水平上运行,并据此测算该经济条件下的政府税入、支出和赤字等指标。

周期预算基于所预测的商业周期(及其经济波动)对预算的影响。

5、Adaptive expectations 适应性预期见预期(expectations)。

6、Adjustable peg 可调整钉住一种(固定)汇率制度。

在该制度下,各国货币对其他货币保持一种固定的或曰"钉住的"汇率。

当某些基本因素发生变动、原先汇率失去合理依据的时候,这种汇率便不时地趋于凋整。

在1944-1971年期间,世界各主要货币都普遍实行这种制度,称为"布雷顿森林体系"。

7、Administered(or inflexible)prices 管理(或非浮动)价格特指某类价格的术语。

按照有关规定,这类价格在某一段时间内、在若干种交易中能够维持不变。

(见价格浮动 price flexibility)8、Adverse choice/selection 逆向选择一种市场不灵。

低成本的英语名词

低成本的英语名词

低成本的英语名词
以下是一些使用"low cost"或"low-cost"的英语名词:
1. Low-cost airline(低成本航空公司):指提供廉价机票和基本服务的航空公司。

2. Low-cost housing(低成本住房):指价格相对较低的住房,通常用于满足低收入人群的居住需求。

3. Low-cost manufacturing(低成本制造业):指通过降低生产成本来提供价格低廉产品的制造业。

4. Low-cost carrier(低成本运营商):指以低价策略提供电信、互联网或其他服务的运营商。

5. Low-cost strategy(低成本战略):指企业通过降低成本来提高竞争力和盈利能力的战略。

这些名词都强调了以较低的成本提供产品、服务或经营模式。

请注意,具体的名词使用可能会因上下文和领域的不同而有所变化。

低成本战略英语

低成本战略英语

低成本战略英语English: Implementing a low-cost strategy involves a systematic approach to reducing expenses while maintaining product or service quality. Firstly, it's crucial to analyze all aspects of the business to identify areas where costs can be cut without compromising value. This could involve renegotiating contracts with suppliers for better rates, streamlining internal processes to eliminate inefficiencies, and leveraging technology to automate tasks. Additionally, focusing on core competencies and outsourcing non-core activities can further reduce costs. Another key aspect is optimizing the supply chain by reducing inventory levels and improving logistics to minimize costs. Finally, continuous monitoring and evaluation of the strategy are essential to ensure that cost-saving measures are effective and sustainable.中文翻译: 实施低成本战略需要系统性地降低成本,同时保持产品或服务质量。

系统低成本考核方案范文

系统低成本考核方案范文

系统低成本考核方案范文英文回答:Low-cost assessment program is an effective way to evaluate the performance of a system without spending too much money. It helps organizations to identify areas of improvement and make informed decisions. In this article, I will discuss a low-cost assessment program and provide examples to illustrate its benefits.Firstly, a low-cost assessment program can be implemented by using existing resources and tools. For example, instead of hiring external consultants, internal team members can be trained to conduct the assessment. This not only saves money but also builds the capacity of the team members. They can then use their knowledge and skills to continuously assess the system and make necessary improvements.Secondly, a low-cost assessment program can leveragetechnology to reduce costs. For instance, instead of conducting on-site visits, virtual assessments can be conducted using video conferencing tools. This eliminates travel expenses and allows for remote collaboration. Additionally, online surveys and questionnaires can be used to collect feedback from stakeholders, reducing the needfor manual data collection and analysis.Furthermore, a low-cost assessment program can focus on key performance indicators (KPIs) that are directly related to the goals and objectives of the system. By identifying and tracking these KPIs, organizations can measure the effectiveness of the system and make data-driven decisions. For example, a customer service system can track KPIs such as average response time, customer satisfaction rate, and number of resolved issues. This allows the organization to identify areas of improvement and allocate resources accordingly.In addition, a low-cost assessment program can promote continuous improvement through regular feedback and communication. For instance, regular meetings can be heldto discuss the assessment findings and develop action plans. This ensures that the system is constantly being evaluated and improved based on the feedback received. It alsocreates a culture of accountability and ownership amongteam members, leading to better performance and results.To sum up, a low-cost assessment program is a cost-effective way to evaluate the performance of a system. It can be implemented by using existing resources and tools, leveraging technology, focusing on key performance indicators, and promoting continuous improvement. By adopting such a program, organizations can identify areasof improvement, make informed decisions, and ultimately achieve their goals and objectives.中文回答:低成本考核方案是一种在不花费太多金钱的情况下评估系统绩效的有效方式。

贝恩咨询-行业分析-互联网影响

贝恩咨询-行业分析-互联网影响
Internet Global Communications Medium • Universal access • Low cost/high bandwidth infrastructure Complete, Symmetrical, “Free” Information Availability • Frictionless information exchange • Power shifts to buyers through pricing, inventory and other information visibility • Targeted segmentation enables “customer” level customization and profit measurement
• These result in dramatic changes across company relationships with customers, suppliers, employees and other stakeholders
• Redefinition of entire user experience • New channel to capture growth opportunities • Electronic management of upstream supply chain relationships • Tight linkage of end-user demand to company operations • Redeployment of physical and human resources to facilitate dramatic productivity improvement

外文翻译--影响欧洲排污权交易计划的三种类型直接成本,间接成本和不确定性

外文翻译--影响欧洲排污权交易计划的三种类型直接成本,间接成本和不确定性

本科毕业论文(设计)外文翻译题目基于排污权交易规则的环境会计问题研究专业会计学外文题目Three types of impact from the European Emission:direct cost, indirect cost and uncertainty外文出处Economics and Management of Climate Change2008(Part II):P111-123外文作者Volker Hoffmann;Thomas Trautmann原文:Three types of impact from the European Emission Trading Scheme: direct cost, indirect cost and uncertaintyAbstractThe authors identify three types of impact from the European Emission Trading Scheme on the affected companies: direct impact, indirect impact, and uncertainty. While direct impact refers to the cost of buying allowances, indirect impact refers to the increased input factor cost as suppliers price in their emission cost. Uncertainty refers to the limited planning reliability as many details of the regulation are still under negotiation or only last for a few years. Based on a Europe-wide survey, the authors empirically show the relevance and industry dependence of these types of impact to a company's strategic decisions.Keywords: Emission trading, corporate strategy, uncertainty1 IntroductionIn January 2005 the European Union Greenhouse Gas Emission Trading Scheme (EU ETS) commenced operation. While the actual trading of emission allowances seems to be up and running, the question remains whether the EU ETS will induce technological innovation in order to reach the Kyoto targets (Gagelmann and Frondel 2005; Hoffmann and Trautmann 2006; Schleich and Betz 2005). There appears to be agreement that an incentive-based approach in environmental policy has a higher probability of inducing cost-effective technology innovation and diffusion than command and control approaches (Jaffe et al. 2004; Majumdar and Marcus 2001). However, for companies reliability in their planning remains crucial, as investment decisions in industries such as the power and the steel industry are currently committing a company for the next 20–30 years. Consequently, uncertainties resulting from implementation of the EU ETS may be important determinants for a company's technological reaction and influence whether proactive or reactive strategic decisions are taken (Aragón-Correa 1998; Aragón-Correa and Sharma 2003).When investigating companies' decisions regarding their strategic response to theEU ETS, we propose that there are three types of impact from the EU ETS that need to be taken into account in order to understand the incremental effect of the EU ETS. The first type is the impact from direct cost resulting from a company's need to buy allowances: The cost for covering its direct carbon emissions influences future investment decisions and technology choices. Most companies already reflect the allowance cost in both their daily operations and the evaluation of future investment decisions (PWC 2005).Second, there can be an impact from indirect cost on strategic decisions. This effect results if a directly impacted company has the ability to integrate its direct carbon cost into its product prices: The company generates an indirect cost effect on other companies with positions in the value chain after the emitter. Thus the impact of indirect cost reflects the indirect emissions that a company generates with its demand for CO2-intense products further up the value chain.Third, we argue that the impact from uncertainty surrounding the implementation of the EU ETS is an important factor that needs to be considered when studying companies' strategic decisions (compare Hoffmann and Trautmann 2006). Indeed there is little understanding of the relevance of uncertainty in the context of implementing policy instruments. Marcus 1981 notes "it is difficult to know whether policy uncertainty is simply a rationalization for not innovating or whether there is a cause-and-effect relationship between policy uncertainty and technological change". Theoretical and empirical research presents a mixed picture:While findings from Paulsson and Malmborg 2004 indicate that in the context of the EU ETS policy uncertainty results in a "wait-and-see" strategy, some authors argue that environmental uncertainty in general increases the likelihood that a firm will develop a proactive environmental strategy (Aragón-Correa and Sharma 2003;Ettlie 1983).Note that the third type of impact, uncertainty, cannot be viewed isolated from the impact from direct and indirect cost. Uncertainty can cause strategic reactions independent of cost effects (Aragón-Correa and Sharma 2003), but may also moderate the strategic response to cost effects (Marcus and Kaufman 1986). Hoffmann and Trautmann 2006 showed a correlation between the reported impact of the EU ETS oninvestment decisions and the level of perceived uncertainty, indicating interdependence between these types of impact.Some authors have argued that the role of uncertainty can only be understood when taking a company's industry specific context into account (Hrebiniak and Snow 1980). We argue that the industry specific context is a particularly important parameter as it reflects the relative importance of direct or indirect emissions and the local or global character of competition.In the following sections we will analyze the three types of impact, direct cost, indirect cost, and uncertainty in more detail and subsequently present empirical results that support both the presence of these three types of impact in the case of the EU ETS and the industry-dependence of these effects.2 Three types of regulatory impactWe define impact as an influence on a company's decision making regarding its technology strategy: There is a higher impact if the EU ETS shows a higher influence on a company's technology strategy. The term influence refers to the incremental effect from the EU ETS. Thus we specifically analyze the effect that would not be there without the EU ETS. Technology strategy sets the focus on investment decisions rather than on decisions regarding the trading of actual allowances. Type of impact refers to the causal path through which the EU ETS has an impact:The causal path can be direct via emission allowance pricing (direct cost), indirect via passed-through allowance cost (indirect cost), or via uncertainty. Figure shows all three types of impact. For the analysis of indirect cost we focus on the effects of electricity prices as this is of particular importance in the cost structure of power intensive industries such as steel, pulp and paper, and cement. Already in January 2004 the associations of power intensive industries pointed at possible windfall profits in the power industry from an increased electricity price and its impact on the competitiveness of power intensive industries (EUROFER et al.2004).Fig. 1 Three types of impact from the European Emission Trading Scheme (main EU ETS industries)2.1 Direct costThe primary goal of the implementation of the EU ETS is to induce the introduction of low carbon technologies via the price for emission allowances that a company needs to compensate for its direct carbon emissions (Schleich and Betz2005). We refer to this type of impact as impact of direct cost.In the first half of 2005 the cost for allowances has ranged from 8 €/tCO2 in January to 30 €/tCO2 in June and stabilized at 20 €/tCO2 in the subsequent months. There have been many attempts to forecast companies' strategic decisions in response to the cost of their carbon emissions. An analysis of the International Energy Agency (IEA) for example showed that power plant operation would switch from coal to gas at an allowance price of 20 €/tCO2 (Reinaud 2003).According to a study of Vattenfallalso the investment in carbon capture and storage, discussed in both the powergeneration industry and power consuming industries, requires an allowance price beyond 20 €/tCO2 to make this technology feasible (EUPD 2005).Several authors have started to analyze companies' actual strategic responses. However, since the EU ETS has just started, the studies typically focus on the response to general climate policy and climate change. A cluster analysis of data gathered from the Carbon Disclosure Project3 identified a set of typical strategies along two dimensions (Kolk and Pinkse 2005). Along the first dimension, companies can choose between innovation and compensation strategies, depending on an economic analysis of allowance price and mitigation cost. Following our definition of impact, we would only consider a company that chooses to innovate as being impacted, since a compensation strategy does not reflect technological change for this particular company. Along the second dimension these innovation strategies are observed on three different organizational levels: Companies may first innovate internally via process improvements or, second, vertically within the supply chain via product development. Third, Kolk and Pinkse argue that a company can even move horizontally beyond the supply chain to realize new product and market combinations, such as in the case of fuel cell development where oil and automobile companies are cooperating. According to our definition of impact, we would consider all three actions as responses to impact from direct cost, since all three actions reflect technological change in the affected company.2.2 Indirect costThe second type of impact from the EU ETS results from the ability of a company's supplier to pass through its cost from direct emissions. In the case of the power generation sector the cost from direct emissions may be reflected as opportunity cost in the electricity price. Consequently, the EU ETS has an indirect impact on power consuming industries such as the steel, the pulp and paper, or the cement industry. This effect may also impact industries such as the aluminum industry which, according to EU directive 2003/87/EC, is not covered by the EU ETS. As this impact reflects the emissions that a company causes indirectly by consuming power or other "non-clean" goods, we refer to this type of impact as impact fromindirect cost.The spot price for power at the European Energy Exchange (EEX) increased from 27.35 €/MWh in June 2004 to 29.74 €/MWh in December 2004 and46.67 €/MWh in June 20054. This corresponds to a 9% increase in the second half of 2004 and a 57% increase in the first half of 2005. Of course this increase is driven by multiple factors such as the oil and gas price and cannot be assigned entirely to effects from the introduction of the EU ETS. However, according to the Financial Times Deutschland, a German power utility was expecting 300–350 Mio. € additional profit in an internal estimate in September 2004 from pricing in the opportunity cost from emission allowances (Gammelin and Hecking 2005).According to this same article, power intensive industries in Germany are expecting an additional cost of 1000 Mio € that cannot be explained without impact from the EU ETS. This cost increase has an impact on strategic decisions of power consuming companies, which we call impact from indirect cost: large aluminum producers such as Norsk Hydro are curr ently assigning 10 €/MWh of their increase in power prices to indirect effects from the EU ETS. Since power accounts for 40% in the production cost of primary aluminum, the aluminum industry is expected to exit Europe and have its major production volumes outside Europe by 2015 (Gassmann 2005).2.3 UncertaintyThe third type of impact from the EU ETS results from the limited predictability and planning reliability that the trading system creates in investment decisions (Trautmann et al. 2006). This limited predictability results from both price uncertainty regarding the market for emission allowances and from systemic uncertainties. The latter result from open questions regarding the objective, measures and rules, the implementation process of the EU ETS, as well as the interdependence with other regulations, and these are partly reflected in the allowance price. Companies are reacting quite differently to such uncertainties regarding the proactive vs. reactive dimension (Aragón-Correa and Sharma 2003; Paulsson and von Malmborg 2004) and we are referring to this type of impact as impact from uncertainty.An analysis of the status of the EU ETS by the Pew Center (2005) concludes that key remaining uncertainties include not only the expectations of future targets and prices but also the readiness of all parties to trade, linkages to other trading programs, the availability and use of project-based allowances, the impact of Russian emission credits, strategies of new Central and Eastern European member states, the compliance role of governments, and progress in emission reductions from sectors outside the EU ETS. In one way or another, these uncertainties may be partly reflected in future allocations and ultimately in the allowance price. And, since the Kyoto Protocol covers the years 2008–2012, many of these questions remain open regarding the so-called post-Kyoto or post-2012 phase: According to a survey conducted in November-December 2004 companies' greatest concerns included uncertainties regarding allocation 2008–12 and policy post 2012 (PWC2005).Since the EU ETS has been implemented, there is only little research regarding companies' responses to the EU ETS and even less regarding companies' responses to uncertainty. However there are some indications that uncertainty is inducing a "wait-and-see"-strategy. An early investigation in Sweden revealed that, although Sweden and Swedish companies have a tradition of being proactive in environmental policy and management, companies are acting passively when it comes to emission trading (Paulsson and von Malmborg 2004). The researchers state that "ambiguous government policies are claimed to prevent the companies from making long term strategies on climate change mitigation in general and emission trading in particular." Furthermore, a cross-industry analysis of European companies affected by the EU ETS revealed a significant correlation between companies that indicated a strong impact of the EU ETS on their investment decisions and companies that perceived a high level of uncertainty (Hoffmann and Trautmann 2006). Thus, even if the impact from direct or indirect cost might induce a strategic investment from an economic point of view, the impact from uncertainty can alter the strategy, for example by simply postponing otherwise feasible investment decisions.3 Empirical evidence3.1methodIn order to investigate the three types of impact from the EU ETS, we conducted a Europe wide survey six months after the launch of the trading scheme in January 2005. Since we wanted to understand the relative importance of direct and indirect cost impact, we chose to analyze the steel, pulp and paper, and cement industries. All three industries are affected directly as they are covered by the EU ETS according to EU directive 2003/87/EC5. Since electricity accounts for a significant portion of their production cost, all three industries are further impacted indirectly via the power industry. Finally, accounting for 40% of the emissions covered by the EU ETS, these industries represent a large share of the EU ETS and a solid basis for understanding the impact of uncertainty.Source: V olker V olker Hoffmann. Thomas Trautmann .Three types of impact from the European Emission Trading Scheme:direct cost, indirect cost and uncertainty[J].Economics and Management of Climate Change.2008(Part II): 111-123.译文:影响欧洲排污权交易计划的三种类型:直接成本,间接成本和不确定性简介:作者证明来自欧洲排污权交易方案的三种类型的影响会影响到公司:直接影响,间接影响,不确定性。

诉讼法律术语(英文)

诉讼法律术语(英文)

诉讼法律术语(英文)第一篇:诉讼法律术语(英文)案件 case 案件发回 remand/rimit a case(to a low court)案件名称title of a case 案卷材料materials in the case 案情陈述书statement of case 案外人 person other than involved in the case 案值 total value involved in the case 败诉方 losing party 办案人员personnel handling a case 保全措施申请书application for protective measures 报案 report a case(to security authorities)被告 defendant;the accused 被告人最后陈述 final statement of the accused 被告向原告第二次答辩 rejoinder 被害人 victim 被害人的诉讼代理人victim's agent ad litem 被上诉人respondent;the appellee 被申请人 respondent 被申请执行人 party against whom execution is filed 被执行人person subject to enforcement 本诉principal action 必要共同诉讼人 party in necessary co-litigation 变通管辖jurisdiction by accord 辩护defense 辩护律师defense attorney/lawyer 辩护人defender 辩护证据exculpatory evidence;defense evidence 辩论阶段 stage of court debate 驳回反诉dismiss a counterclaim;reject a counterclaim 驳回请求deny/dismiss a motion 驳回上诉、维持原判reject/dismiss the appeal and judgement/ruling 驳回诉讼 dismiss an action/suit 驳回通知书notice of dismissal 驳回自诉dismiss/reject a private prosecution 驳回自诉裁定书ruling of dismissing private-prosecuting case 补充答辩supplementary answer 补充判决supplementary judgement 补充侦查 supplementary investigation 不公开审理trial in camera 不立案决定书written decision of no case-filing sustain the original 1 不批准逮捕决定书written decision of disapproving an arrest 不起诉 nol pros 不予受理起诉通知书 notice of dismissal of accusation by the court 财产保全申请书application for attachment;application for propertypreservation 裁定order;determination(指最终裁定)裁定管辖jurisdiction by order 裁定书 order;ruling 裁决书 award 采信的证据 admitted evidence 查封 seal up 撤回上诉 withdraw appeal 撤诉 withdraw a lawsuit 撤销立案 revoke a case placed on file 撤销原判,发回重审rescind the original judgement and remand the case ro the original court for retrial 出示的证据 exhibit 除权判决invalidating judgement(for negotiable instruments)传唤 summon;call 传闻证据 hearsay 答辩 answer;reply 答辩陈述书statement of defence 答辩状answer;reply 大法官associate justices;justice 大检察官 deputy chief procurator 代理控告 agency for accusation 代理申诉agency for appeal 代理审判员acting judge 代为申请取保候审agency for application of the bail pending trial with restricted liberty of moving 弹劾式诉讼accusatory procedure 当事人陈述 statement of the parties 当庭宣判 pronouncement of judgement or sentence in court 地区管辖territorial jurisdiction 地区检察分院inter-mediate People's Procuratorate 第三人 third party 调查笔录 record of investigation 定期宣判pronouncement of judgement or sentence later on a fixed date 定罪证据 incriminating evidence;inculpatory evidence 冻结 freeze 督促程序 procedure of supervision and urge 2 独任庭sole-judge bench 独任仲裁员 sole arbitrator 对妨碍民事诉讼的强制措施 compulsory measures against impairment of civil action 对席判决 judgement inter parties 二审 trial of second instance 二审案件 case of trial of second insurance 罚款 impose a fine 法定证据statutory legal evidence 法定证据制度 system of legal evidence 法官judges 法警bailiff;court police 法律文书legal instruments/papers 法律援助 legal aid 法律咨询 legal consulting 法庭辩论 court debate 法庭调查 court investigation 法庭审理笔录court record 法庭审理方式mode of court trial 法庭庭长chief judge of a tribunal 法院 court 法院公告 court announcement 反诉counterclaim 反诉答辩状answer with counterclaim 反诉状counterclaim 犯罪嫌疑人criminal suspect 附带民事诉讼案件a collateral civil action 附带民事诉讼被告 defendant of collateral civil action 复查 reexamination;recheck 复验 reinspect 高级法官 senior judge 高级检察官 senior procurator 高级人民法院 Higher People's Court 告诉案件 case of complaint 告诉才处理的案件 case accepted at complaint 告诉申诉庭 complaint and petition division 工读学校work-study school for delinquent children 公安部Ministry of Public Security 公安分局 public security sub-bureau 公安厅 public security bureau at the levels of provinces, autonomous regions and cities under direct jurisdiction of central government 公开审理trial in public 3 公开审判制度open trial system 公示催告程序procedure of public summons for exhortation 公诉案件public-prosecuting case 公诉词 statement of public prosecution 公证机关public notary office 共同管辖concurrent jurisdiction 管辖jurisdiction 国际司法协助 international judicial assistance 海事法院maritime court 合议庭collegial panel 合议庭评议笔录record of deliberating by the collegiate bench 和解composition;compromise 核对诉讼当事人身份check identity of litigious parties 恢复执行resumption of execution 回避withdrawal 混合式诉讼 mixed action 基层人民法院 basic People's Court 羁押期限term in custody 级别管辖subject matter jurisdiction of courts at different levels 监视居住 living at home under surveillance 监狱prison 检察官procurator 检察权prosecutorial power 检察委员会procuratorial/prosecutorial committee 检察院 procuratorate 检察院派出机构 outpost tribunal of procuratorate 简易程序summary procedure 鉴定结论expert conclusion 经济审判庭economic tribunal 径行判决direct adjudication without sessions;judgement without notice 纠问式诉讼 inquisitional proceedings 拘传 summon by force;summon bywarrant 拘留所detention house 举报information/report of an offence 举证责任 burden of proof;onus probandi 决定书 decision 军事法院 military procuratorate 开庭审理 open a court session 开庭通知 notice of court session 勘验笔录 record of inquest 看守所detention house 4 可执行财产executable property 控告式诉讼accusatory proceedings 控诉证据incriminating evidence 控诉职能accusation function 扣押distrain on;attachment 扣押物distress/distraint 宽限期period of grace 劳动争议仲裁申请书petition for labor dispute arbitration 劳改场reform-through-labor farm 劳教所 reeducation-through-labor office 类推判决的核准程序procedure for examination and approval of analogical sentence 累积证据 cumulative evidence 立案报告 place a case on file 立案管辖 functional jurisdiction 立案决定书 written decision of case-filing 立案侦查report of placing a case on file 利害关系人interested party 临时裁决书interim award 律师见证书lawyer's written attestation;lawyer's written authentication 律师事务所 law office;law firm 律师提前介入 prior intervention by lawyer 免于刑事处分 exemption from criminal penalty 民事案件 civil case 民事审判庭 civil tribunal 民事诉讼 civil action 民事诉讼法 Civil Procedural Law 扭送seize and deliver a suspect to the police 派出法庭detached tribunal 派出所police station 判决judgement;determination 判决书judgement;determination;verdict(指陪审团作出的)旁证circumstantial evidence 陪审员 juror 批准逮捕 approval of arrest 破案clear up a criminal case;solve a criminal case 破产bankruptcy;insolvency 普通程序 general/ordinary procedure 普通管辖general jurisdiction 企业法人破产还债程序procedure of bankruptcy and liquidation of a business corporation 起诉 filing of a lawsuit 5 起诉sue;litigate;prosecute;institution of proceedings 起诉状indictment;information 区县检察院grassroots People's Procuratorate 取保候审 the bail pending trial with restricted liberty of moving 缺席判决 default judgement 人民调解委员会People's Mediation Committee 认定财产无主案件cases concerning determination of property as qwnerless 认定公民无民事行为能力、限制民事行为能力案件cases concerning determination of a citizen as incompetent or with limited disposing capacity 上诉 appeal 上诉人 appellant 上诉状 petition for appeal 少管所juvenile prison 社会治安综合治理comprehensive treatment of social security 涉外案件cases involving foreign interests 涉外民事诉讼 foreign civil proceedings 涉外刑事诉讼 foreign criminal proceedings第二篇:法律术语英语词汇现在随着英语的普及,越来越多的专业词汇需要被大家知道、学习,文章中介绍了关于法律专业英语词汇,供大家学习。

LFMEA1

LFMEA1

Improvement of Lean methodology with FMEAFMEA的精益方法改善A BSTRACT 概要Considering the degree of competition between companies in the world, advantages in competition will be won by those companies who focus on performance improvement, customer satisfaction, reducing the costs.鉴于企业在世界竞争中的激烈,一些致力于绩效改善、顾客满意度和降低成本的企业将在竞争中获得优势。

In this way, lean production strategies can help us to identify and eliminate non value added resources.通过这种方式,精益生产的战略可以帮助我们识别和消除非增值的活动。

FMEA technique is applied to analyze the possible failures, in order to raise the safety factor and consequently costumer satisfaction.FMEA技术是应用于分析可能发生的故障,为了提高安全系数和客户的满意度。

Considering the weak and strong points of each of these methods, and the synergy between them, simultaneous implementation of these two, leads to much better results comparing to their separate implementation.考虑到每一个这些方法的弱点和强项,以及它们之间的协同作用,同时执行这两个,比单独执行某一项效果更好。

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Pyung Choi is with the School of Electrical Engineering and Computer Science, Kyungpook National University, 1370 Sankyuk-dong, Buk-gu, Daegu, South Korea (e-mail: p0choi@ee.knu.ac.kr)
class D audio amplifier is proposed in this paper. The
proposed Filterless class D audio amplifier provides the
advantages of both low total system cost and generation of
VCMP+
Class D Power stage
VPWM+
CHY
VHY+
RHY2 RHY2
RHY1 RSYNC
RHY1
VHY-
Speak
Index Terms —variable hysteresis controller, class D amplifier, constant switching.
1443
Fig. 2. Zoom-in schematic of hysteresis window and example of comparator outputs.
the form of high efficiency. As the traditional class D audio
amplifier employs pulse-width modulation for amplification of To resolve the switching frequency variation of the self-
generator for filter free class D amplifier, a self oscillation
To reduce the total system cost, a self-oscillating class D hysteresis controller with constant switching frequency was
In another attempt to reduce system cost, a filter free class implementation.
D amplifier was presented in 2004, which generated a 3-level
PWM output to eliminate low pass filter using a double-sided
amplifier based on hysteresis control is very desirable due to In this paper, a new and simple configuration of the
the high linearity. However, the class D amplifier based on filterless class D audio amplifier using variable hysteresis
general class D power stages. The dashed lined block shown in Fig.1 is the hysteresis control circuit to make the variable hysteresis window keep a close constant switching frequency. Simultaneously, it also fulfills the synchronization function for generating 3-level PWM output to eliminate final low pass filter.
The proposed class D amplifier is based on a continuous sigma-delta modulation with the hysteresis window [1]. The main difference from other constant switching class D amplifier with a hysteresis controller is that the proposed class D amplifier produces the hysteresis window through the
Fig.1 shows the schematic diagram of the proposed filterless class D audio amplifier with variable hysteresis controller. The proposed class D amplifier consists of integrators, comparators, a variable hysteresis controller and
amplifier based on hysteresis control was introduced to introduced in 2005 [3]. Though it could resolve the
remove the external carrier signal, achieve a simpler system synchronization for 3-level PWM output and switching
Contributed Paper Manuscript received October 15, 2006
0098 3063/06/$20.00 © 2006 IEEE
H.-S. Kim et al.: Low Cost Implementation of Filterless Class D Audio Amplifier with Constant Switching Frequency
Jang-Kyoo Shin is with the School of Electrical Engineering and Computer Science, Kyungpook National University, 1370 Sankyuk-dong, Buk-gu, Daegu, South Korea (e-mail:jkshin@ee.knu.ac.kr)
CHY
Integrator RIN
பைடு நூலகம்
VCMP-
Class D Power stage
VPWM-
-1
Comparator
CI
I. INTRODUCTION
RF
Of late, the use of switch mode or class D amplifier is Fig. 1. The proposed filterless class D audio amplifier with variable increasing in audio applications because of the advantage in hysteresis controller
configuration, and lower the total system cost [1]-[2]. frequency variation, it also needed additional low pass filters
Moreover, using in audio amplifier applications, the class D and comparators.
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IEEE Transactions on Consumer Electronics, Vol. 52, No. 4, NOVEMBER 2006
Low Cost Implementation of Filterless Class D Audio Amplifier with Constant Switching Frequency
II. VARIABLE HYSTERESIS CONTROLLER
natural sampling PWM [4]. Although it succeeded to eliminate the low pass filter as a demodulator using a 3-level PWM output, it still remained needs for additional circuit to generate carrier signal.
audio input signal, the total system cost has remained higher oscillating class D amplifier and the elimination of carrier
than the traditional class AB amplifier.
synchronized 3-level pulse-width modulated (PWM) output.
Moreover, as a result of hysteresis window variation, a close
to constant switching frequency of PWM output is obtained.
1 Hyoung-Sik Kim is with the School of Electrical Engineering and Computer Science, Kyungpook National University, 1370 Sankyuk-dong, Buk-gu, Daegu, South Korea (e-mail: eehskim@ee.knu.ac.kr)
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