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班级：姓名：学号：联系电话：1. 我选择的研究主题是：汽车发动机节能低碳的探索与研究2. 请列出中、外文检索词（Keywords）。
可依同义词，广义词，狭义词，相关词等方式列出，请各写5个以上。
中文检索词：汽车，发动机，节能，低碳，能耗, 环保英文检索词：Energy, Auto car, Energy conservation, Low-carbon, Car Engine3. 请对所研究的主题进行综述，如课题所属领域、背景、拟解决的技术问题、采用的技术方案等相关技术内容（300字以内）。
为了解决石油能源，也希望让汽车的使用费用进一步减少，一系列的新技术在汽车上得到应用。
典型技术有：可变技术，汽油直接喷射技术，汽油均质混合气压燃着火。
可变技术包括多个方面，目前最具实用的是气门升程和相位可变。
其次是进气管长度可变。
在应用广泛程序上，气门可变系统最为引人注意。
汽油直接喷射系统，这种技术可以使汽车燃油消耗节约10%以上，其特点就是将汽油像柴油机一样直接喷进气缸，然后再用火花点燃。
但是由于该技术在运用过程中，由于采用稀燃方式工作，造成尾气污染较高，目前采用吸附式还原催化转换器来消除。
汽油均质混合气压燃着火，其特点是取消火花塞，让气车的均质混合气像柴油机一样通过压缩自然。
4．图书的检索。
利用网上图书馆，任选1个图书馆的中文馆藏目录检索中文图书。
检索的数据库名称：中国国家数字图书馆检索式：关键词=等离子体 and 关键词=工业任选两本检中图书，分别列出其书名及索书号：《等离子体科学技术及其在工业中的应用》 ID号：005186218 《等离子体发射光谱分析》 ID号005119757( 参考文献：任选检中的2篇文献进行标注)[1] RARTER H. Surface Plasmons. Springer Tracts in Modern Physics[M].Berlin:springer,1988[2] BARNES W L, DEREUX A, EBBESEN T W. Surface Plasmon subwavelength optics[J]. Nature,2003,424:824-8305．中文期刊的检索。
外文翻译：品牌战略原文来源：Aaker, David A.; Erich Joachimsthaler (2000). Brand Leadership. New York: The Free Press. pp. 1–6. ISBN 0-684-83924-5.译文正文：品牌管理是营销技术应用到具体产品，产品线或品牌。
它旨在提高产品的认知价值给客户，从而提升品牌特许经营与品牌资产。
营销人员认为这是一个隐含的承诺，一个品牌，人们的生活质量水平来从一个品牌预期将继续与购买相同产品的未来。
这可能会增加决策与竞争产品相比更有利的销售。
它也可能使制造商收取更多的产品。
品牌的价值是取决于它的利润总额为制造商产生。
这可能导致从增加的销售与价格上涨的组合，或降低销售成本（销货成本），或更有效的营销投资。
这些增强功能全部可以提高一个品牌的盈利能力，因此，“品牌经理”往往携带一个品牌的P与L（损益线管理责任制）的盈利能力，相比之下，市场营销人员经理的角色，这是分配给上述预算，管理与执行。
在这方面，品牌管理通常是在组织视为一个单独比市场更广泛与更战略性的作用。
由《Interbrand》与《Business Week》公布的每年最具价值的品牌名单中可以发现，公司的市场价值通常是由品牌决定。
麦肯锡公司是一家全球性咨询公司，在2000年的研究表明，相对股东比较弱的品牌，实力雄厚则品牌产生更高的回报。
两者合计，这意味着，品牌严重影响股东价值，最终品牌的首席执行官需要对其负责任。
管理学科的品牌开始了在宝洁公司的PLC作为一个由Neil 阁下麦克尔罗伊著名的备忘录的结果。
品牌管理原则一个好的品牌名称应：·受商标法保护。
·朗朗上口。
·容易被记住。
·容易被识别。
·在该品牌可以使用的范围内很容易被翻译成当地语言·吸引眼球。
·引出产品的优点（如：易关）·提升公司或产品形象。
摘要摘要是论文内容的高度概括，应具有独立性和自含性，即不阅读论文的全文，就能获得必要的信息。
摘要应包括本论文的目的、主要研究内容、研究方法、创造性成果及其理论与实际意义。
摘要中不宜使用公式、化学结构式、图表和非公知公用的符号与术语，不标注引用文献编号，同时避免将摘要写成目录式的内容介绍。
关键词：关键词1；关键词2；……；关键词i（300～500字左右）（关键词一般列3～6个，按词条的外延层次从大到小排列，应在摘要中出现，若换行则缩进与第1个关键词对齐；关键字之间用分号；隔开）（内容及关键词用小4号字）Externally pressurized gas bearing has been widely used in the field of aviation, semiconductor, weave, and measurement apparatus because of its advantage of high accuracy, little friction, low heat distortion, long life-span, and no pollution. In this thesis, based on the domestic and overseas researching……Keywords: keyword 1, keyword 2, keyword 3, ………………., ……………….….., keyword 6（关键词之间用逗号，隔开，若关键词由2个以上单词构成时中间空1格，若换行则缩进与第1个关键词对齐）（内容及关键词用Times New Roman 小4号字）目录摘要 (I)Abstract ........................................................................................................................ I I 第1章[概述、绪论]方面内容 (1)1.1 课题背景（黑体小三号） (1)1.1.1 ＸＸＸＸＸＸＸＸＸ（黑体四号） (1)1.2 本文主要工作内容（黑体小三号） (2)第2章[需求分析]方面内容 (3)2.1 ＸＸＸＸＸＸＸＸＸ（黑体小三号） (3)2.1.1 ＸＸＸＸＸＸＸＸＸ（黑体四号） (3)2.2 本章小结（黑体小三号） (4)第3章[系统设计]方面内容 (5)3.1 ＸＸＸＸＸＸＸＸＸ（黑体小三号） (5)3.1.1 ＸＸＸＸＸＸＸＸＸ（黑体四号） (5)3.2 本章小结（黑体小三号） (5)第4章[系统实现]方面内容 (6)4.1 ＸＸＸＸＸＸＸＸＸ（黑体小三号） (6)4.1.1 ＸＸＸＸＸＸＸＸＸ（黑体四号） (6)4.2 ＸＸＸＸＸＸＸＸＸ（黑体小三号） (6)4.2.1 ＸＸＸＸＸＸＸＸＸ（黑体四号） (6)4.3 本章小结（黑体小三号） (6)第5章[系统测试与性能分析]方面内容 (7)5.1 ＸＸＸＸＸＸＸＸＸ（黑体小三号） (7)5.1.1 ＸＸＸＸＸＸＸＸＸ（黑体小三号） (7)5.1.2 ＸＸＸＸＸＸＸＸＸ（黑体四号） (7)5.2 本章小结（黑体小三号） (7)结论 (8)参考文献 (9)哈尔滨工业大学本科毕业设计（论文）原创性声明 (10)致谢 (11)附录1 外文文献译文 (12)附录2 外文文献原文 (13)附录i ＸＸＸＸＸＸＸ (14)第1章[概述、绪论]方面内容[小冒]1.1课题背景（黑体小三号）本课题来源于珠海哈理科技产业开发有限公司（以后简称哈理科技）2003年的一个大型项目——哈尔滨国际会议展览中心管理系统。
附录附录A 英语科技文献Manual Transmission BasicsIt's no secret that cars with manual transmissions are usually more fun to drive than their automatic-equipped counterparts. If you have even a passing interest in the act of driving, then chances are you also appreciate a fine-shifting manual gearbox. But how does a manual trans actually work? With our primer on automatics(or slushboxes, as detractors call them) available for your perusal, we thought it would be a good idea to provide a companion overview on manual trannies, too.A brief history lesson shows that manual transmissions preceded automatics by several decades. In fact, up until General Motors offered an automatic in 1938, all cars were of the shift-it-yourself variety. While it's logical for many types of today's vehicles to be equipped with an automatic -- such as a full-size sedan, SUV or pickup -- the fact remains that nothing is more of a thrill to drive than a tautly suspended sport sedan, sport coupe or two-seater equipped with a precise-shifting five- or six-speed gearbox. It's what makes cars such as a Corvette, Mustang, Miata or any BMW sedan or coupe some of the most fun-to-drive cars available today.We know which types of cars have manual trannies. Now let's take a look at how they work. From the most basic four-speed manual in a car from the '60s to the most high-tech six-speed in a car of today, the principles of a manual gearbox are the same. The driver must shift from gear to gear. Normally, a manual transmission bolts to a clutch housing (or bell housing) that, in turn, bolts to the back of the engine. If the vehicle has front-wheel drive, the transmission still attaches to the engine in a similar fashion but is usually referred to as a transaxle. This is because the transmission, differential and drive axles are one complete unit. In a front-wheel-drive car, the transmission also serves as part of the front axle for the front wheels. In the remaining text, a transmission and transaxle will both be referred to using the term transmission.The function of any transmission is transferring engine power to the driveshaft and rear wheels (or axle halfshafts and front wheels in a front-wheel-drive vehicle). Gears inside the transmission change the vehicle's drive-wheel speed and torque in relation to engine speed and torque. Lower (numerically higher) gear ratios serve as torque multipliers and help the engine to develop enough power to accelerate from a standstill.Initially, power and torque from the engine comes into the front of the transmission and rotates the main drive gear (or input shaft), which meshes with the cluster or counter shaft gear -- a series of gears forged into one piece that resembles a cluster of gears. The cluster-gear assembly rotates any time the clutch is engaged to a running engine, whether or not the transmission is in gear or in neutral.There are two basic types of manual transmissions. The sliding-gear type and the constant-mesh design. With the basic -- and now obsolete -- sliding-gear type, nothing is turning inside the transmission case except the main drive gear and cluster gear when the trans is in neutral. In order to mesh the gears and apply engine power to move the vehicle, the driver presses the clutch pedal and moves the shifter handle, which in turn moves the shift linkage and forks to slide a gear along the mainshaft, which is mounted directly above the cluster. Once the gears are meshed, the clutch pedal is released and the engine's power is sent to the drive wheels. There can be several gears on the mainshaft of different diameters and tooth counts, and the transmission shift linkage is designed so the driver has to unmesh one gear before being able to mesh another. With these older transmissions, gear clash is a problem because the gears are all rotating at different speeds.All modern transmissions are of the constant-mesh type, which still uses a similar gear arrangement as the sliding-gear type. However, all the mainshaft gears are in constant mesh with the cluster gears. This is possible because the gears on the mainshaft are not splined to the shaft, but are free to rotate on it. With a constant-mesh gearbox, the main drive gear, cluster gear and all the mainshaft gears are always turning, even when the transmission is in neutral.Alongside each gear on the mainshaft is a dog clutch, with a hub that's positively splined to the shaft and an outer ring that can slide over against each gear. Both the mainshaft gear and the ring of the dog clutch have a row of teeth. Moving the shift linkagemoves the dog clutch against the adjacent mainshaft gear, causing the teeth to interlock and solidly lock the gear to the mainshaft.To prevent gears from grinding or clashing during engagement, a constant-mesh, fully "synchronized" manual transmission is equipped with synchronizers. A synchronizer typically consists of an inner-splined hub, an outer sleeve, shifter plates, lock rings (or springs) and blocking rings. The hub is splined onto the mainshaft between a pair of main drive gears. Held in place by the lock rings, the shifter plates position the sleeve over the hub while also holding the floating blocking rings in proper alignment.That's the basics on the inner workings of a manual transmission. As for advances, they have been extensive over the years, mainly in the area of additional gears. Back in the '60s, four-speeds were common in American and European performance cars. Most of these transmissions had 1:1 final-drive ratios with no overdrives. Today, overdriven five-speeds are standard on practically all passenger cars available with a manual gearbox.Overdrive is an arrangement of gearing that provides more revolutions of the driven shaft (the driveshaft going to the wheels) than the driving shaft (crankshaft of the engine). For example, a transmission with a fourth-gear ratio of 1:1 and a fifth-gear ratio of 0.70:1 will reduce engine rpm by 30 percent, while the vehicle maintains the same road speed. Thus, fuel efficiency will improve and engine wear will be notably reduced. Today, six-speed transmissions are becoming more and more common. One of the first cars sold in America with a six-speed was the '89 Corvette. Designed by Chevrolet and Zahnradfabrik Friedrichshafen (ZF) and built by ZF in Germany, this tough-as-nails six-speed was available in the Corvette up to the conclusion of the '96 model year. Today, the Corvette uses a Tremec T56 six-speed mounted at the back of the car.Many cars are available today with six-speeds, including the Mazda Miata, Porsche Boxster S and 911, Dodge Viper, Mercedes-Benz SLK350, Honda S2000, BMW 3-Series and many others. Some of these gearboxes provide radical 50-percent (0.50:1) sixth-gear overdrives such as in the Viper and Corvette, while others provide tightly spaced gear ratios like in the S2000 and Miata for spirited backroad performance driving. While the bigger cars mentioned above such as the Viper and Vette often have two overdrive ratios (fifth and sixth) the smaller cars like the Celica and S2000 usually have one overdriven gear ratio (sixth) and fifth is 1:1.Clearly a slick-shifting manual transmission is one of the main components in a fun-to-drive car, along with a powerful engine, confidence-inspiring suspension and competent brakes. For more information on a manual transmission's primary partner component, check out our basic primer on clutches and clutch operation.附录B 文献翻译手动变速器基础汽车手动变速器相比于自动变速器的驾驶装备来说，在驾驶方面拥有更多的乐趣，这已不再是什么秘密了。
外文学术论文外文是我们了解世界文化知识，进行学术交流和学习借鉴的知识。
小编整理了外文学术论文，欢迎阅读!外文学术论文篇一提高外文图书利用率的对策摘要：高校图书馆外文图书普遍存在着利用率不高的问题，造成图书资源的极大浪费，严重影响和制约高等学校教学和科研的发展。
就目前外文图书利用率偏低现象的原因进行深入细致的分析，从藏书建设、读者服务、馆员素质和读者培训等方面提出解决外文图书利用率低问题的措施。
关键词：外文图书;利用率;提高中图分类号：G251 文献标志码：A 文章编号：1002-2589(2012)22-0138-02外文图书在教学科研中发挥着重要的作用，外文图书是高校图书馆藏书的重要组成部分[1]。
它具有信息容量大、理论内容新等特点，是我们了解世界文化知识，进行学术交流和学习借鉴的主要文献[2]。
对高校的教学和科研发挥重要的作用;同时，对高校师生拓宽知识面，提高外语水平，提高科研水平和撰写学术论文具有重要作用[3]。
目前，高校图书馆外文图书普遍存在利用率偏低现象，大部分外文图书的潜能和作用没有充分发挥出来，造成图书资源的极大浪费，严重影响和制约高等学校教学和科研的发展。
一、高校图书馆外文图书的现状(一)外文图书的借阅现状通过对学生进行问卷调查，统计结果是我馆外文阅览室平均每天接待读者100左右人次，80%的学生是来这里上自习的，只有20%的学生是来借阅外文图书的。
目前，我馆现藏外文图书80万余册，其中，外文图书10万余册，借阅率仅仅2%左右。
原因是学生的外语水平偏低，阅读外文图书时语言存在障碍，在一定程度上直接影响外文图书的利用率。
只有每年春季学期进行毕业设计学生来外文阅览室借阅书刊，外文阅览室人数有所增加，外文图书借阅数量随之增加，借阅外文图书的读者在75%以上。
(二)外文图书藏书内容陈旧我校外文图书大部分是20世纪50年代购买的，内容比较陈旧，对读者缺乏吸引力。
因此，急需采购一批新的外文图书，但是，外文图书目前价格比较昂贵，学校图书采购经费紧张，致使图书馆外文新书数量较少。
、翻译分项说明1.注释以脚注形式出现，每页单独编号，注释 1 先说明原文出处，格式按参考文献。
小五字号，其他同下要求。
如果原文也有脚注（尾注则保持位置不变），则译文在脚注前加上“译者注”三个字，原文脚注什么也不用加。
2.译文题目为英文的：采用3号字、Times New Roman字体、加黑、居中、与内容空1行；译文题目为汉语的：采用3号字、黑体、加黑、居中。
二级、三级标题分别采用四号字体，其他同正文题目。
3.译文为英文的：内容采用小4号Times NewRomar字体，1.5行距，首句空4 格。
4.译文为中文的：内容采用小4号宋体、首句空2格、 1.5行距。
5.目录中的摘要、关键词分别对应原文和译文摘要，关键词，如果原文没有摘要或关键词，译者需要根据原文内容自己写出相应的摘要和关键词，关键词是指翻译过程中重要或者频繁出现的词语，一般在6-10 个。
6.翻译作品有章节的，目录、正文中按相应顺序排序。
没有划分相应章节的，目录、正文中按：译文、参考文献（译者所用）、翻译问题研究报告、翻译心得、致谢排序。
翻译问题研究报告、翻译心得、致谢部分要求用英语完成，中间可以出现中文例证或者说明，如果是英译中，目录可以是中文，正文题目可以是英文，如致谢（目录中为中文，正文题目为英文Acknowledgements，主要是为了前后一致，更美观一些）。
7.翻译问题研究报告部分一般应包括：时间（time ），工作量（workload ），技巧原贝U( skill and prin ciple )，工具(dicti onary and tech no logy ) 等。
翻译心得部分一般应包括：收获(achieveme nt or progress )，发现(findings )，思考(reflections), 局限(limitation )，建议(suggestions )，未来努力方向(further research )，等。
一、翻译分项说明1.注释以脚注形式出现，每页单独编号，注释1 先说明原文出处，格式按参考文献。
小五字号，其他同下要求。
如果原文也有脚注（尾注则保持位置不变），则译文在脚注前加上“译者注”三个字，原文脚注什么也不用加。
2.译文题目为英文的：采用3号字、Times New Roman字体、加黑、居中、与内容空1行；译文题目为汉语的：采用3号字、黑体、加黑、居中。
二级、三级标题分别采用四号字体，其他同正文题目。
3.译文为英文的：内容采用小4号Times New Roman字体，1.5行距，首句空4格。
4.译文为中文的：内容采用小4号宋体、首句空2格、1.5行距。
5.目录中的摘要、关键词分别对应原文和译文摘要，关键词，如果原文没有摘要或关键词，译者需要根据原文内容自己写出相应的摘要和关键词，关键词是指翻译过程中重要或者频繁出现的词语，一般在6-10个。
6.翻译作品有章节的，目录、正文中按相应顺序排序。
没有划分相应章节的，目录、正文中按：译文、参考文献（译者所用）、翻译问题研究报告、翻译心得、致谢排序。
翻译问题研究报告、翻译心得、致谢部分要求用英语完成，中间可以出现中文例证或者说明，如果是英译中，目录可以是中文，正文题目可以是英文，如致谢（目录中为中文，正文题目为英文Acknowledgements，主要是为了前后一致，更美观一些）。
7.翻译问题研究报告部分一般应包括：时间（time），工作量（workload），安排（arrangement），措辞（diction）句式（syntax），文体（style），技巧原则（skill and principle），工具（dictionary and technology）等。
翻译心得部分一般应包括：收获（achievement or progress ），发现（findings），思考(reflections),局限（limitation），建议（suggestions），未来努力方向（further research），等。
杭州电子科技大学信息工程学院毕业论文外文文献翻译要求根据《普通高等学校本科毕业设计（论文）指导》的内容，特对外文文献翻译提出以下要求：一、翻译的外文文献可以是一篇，也可以是两篇，但总字符要求不少于1.5万（或翻译成中文后至少在3000字以上）。
二、翻译的外文文献应主要选自学术期刊、学术会议的文章、有关著作及其他相关材料，应与毕业论文（设计）主题相关，并作为外文参考文献列入毕业论文（设计）的参考文献。
并在每篇中文译文首页用“脚注”形式注明原文作者及出处，中文译文后应附外文原文。
三、中文译文的基本撰写格式为：1.题目:采用小三号、黑体字、居中打印；2.正文:采用小四号、宋体字，行间距一般为固定值20磅，标准字符间距。
页边距为左3cm，右2.5cm，上下各2.5cm，页面统一采用A4纸。
四、封面格式由学校统一制作（注：封面上的“翻译题目”指中文译文的题目），并按“封面、译文一、外文原文一、译文二、外文原文二、考核表”的顺序统一装订。
五、忌自行更改表格样式。
毕业论文外文文献翻译毕业设计（论文）题目Xxx翻译（1）题目指翻译后的中文译文的题目翻译（2）题目指翻译后的中文译文的题目系会计系以本模板为准）专业XXXXXX（以本模板为准）姓名XXXXXX（以本模板为准）班级XXXXXX（以本模板为准）学号XXXXXX（以本模板为准）指导教师XXXXXX（以本模板为准）正文3杭州电子科技大学信息工程学院本科毕业论文文献综述的写作要求为了促使学生熟悉更多的专业文献资料，进一步强化学生搜集文献资料的能力，提高对文献资料的归纳、分析、综合运用能力及独立开展科研活动的能力，现对本科学生的毕业设计（论文）提出文献综述的写作要求，具体要求如下：一、文献综述的概念文献综述是针对某一研究领域或专题搜集大量文献资料的基础上，就国内外在该领域或专题的主要研究成果、最新进展、研究动态、前沿问题等进行综合分析而写成的、能比较全面地反映相关领域或专题历史背景、前人工作、争论焦点、研究现状和发展前景等内容的综述性文章。
毕业设计(论文)外文资料翻译学院(系)：机械工程学院专业：机械工程及自动化姓名：学号：外文出处：Numerical analysis on fracture Splitting(用外文写)technology of bearing block of engine附件： 1.外文资料翻译译文；2.外文原文。
注：请将该封面与附件装订成册。
附件1：外文资料翻译译文发动机曲轴箱轴承座裂解加工数值分析预先精确计算裂解力参数,对于裂解设备设计及工艺过程的制定至关重要。
应用MSC. MARC 软件对捷达轿车发动机主轴承座(以Ru T380 材料为例) 起裂过程进行数值模拟,得出了裂解力与J 积分的关系曲线。
根据J 积分值与断裂韧性的关系,确定了临界J 积分,采用线性插值的方法获得了裂解力,并进行了实验研究。
实验结果表明:此方法也适用于不同结构、不同材料的其他分体类零件裂解加工时裂解力的确定。
裂解技术是分体类零件加工领域中一项新型加工工艺,其本质是利用材料的脆性,在人为制造裂解源的前提下,通过外力使其断裂,达到剖分体分离的目的,这就要求材料和结构既要满足零件的机械力学性能和使用寿命,又要适合裂解工艺的要求且要保证裂解质量。
汽车发动机曲轴箱轴承座的加工与连杆轴承孔的加工在结构、工艺流程方面都适合于裂解工艺。
发动机缸体多采用优质灰铸铁、球墨铸铁、蠕墨铸铁等制造,都具有良好的脆性和机械加工性能,适合于裂解加工工艺并容易加工裂解槽。
曲轴箱轴承座具有多个轴承孔结构,因此裂解设备需要具备裂解多个轴承孔的能力。
所以发动机曲轴箱轴承座较之连杆轴承孔更适合于裂解工艺,工艺更加复杂,效益更加明显。
作者应用MSC. MARC 软件对捷达轿车发动机曲轴箱轴承座(以Ru T380 材料为例)起裂过程进行数值模拟,从而确定裂解加工中合适的裂解力参数,并进行了实验验证。
裂解加工的原理是通过在曲轴箱轴承孔中心处设计并预制缺口(初始裂纹槽) ,形成应力集中,再主动施加垂直于预定断裂面的载荷进行引裂,当满足发生脆性断裂的条件时,在几乎不发生塑性变形的情况下,在缺口处规则断裂,实现轴承座体与盖的无屑断裂剖分[5 ] ,如图1 所示。
┊┊┊┊┊┊┊┊┊┊┊┊┊装┊┊┊┊┊订┊┊┊┊┊线┊┊┊┊┊┊┊┊┊┊┊┊┊(Literature)Manufacturing enterprise of artificial cost studiesMark Gertler and Nobuhiro KiyotakiN.Y.U. and PrincetonOctober 2009This version: February 20101 Artificially cost structure and index system1.1 Artificially cost definition and compositionAccording to China's labor security regulation, enterprise artificially cost is to show the enterprise is in production, operation and provide labor services activity what happened in the direct and indirect artificially expenses combined. Artificially cost mainly has a seven-item constitute, scope includes worker total wages, worker, social insurance premiums, worker welfare funds education funds, labor protection fees, worker housing fees and other artificially costs.1.2 Artificially cost index systemAt present, the artificial cost analysis indicators used there are four main categories, namely artificial of total cost index, artificial cost structure index, labor costs input-output index, labor costs elasticity index.1.2.1 Artificially of total cost index. Artificially of total cost index reflects the enterprise the amount of labor cost level.1.2.2Artificially cost structure index. Artificially cost breakdown structure proportion, artificially cost breakdown structural scale is the enterprise spending in all the labor costs of their seven constitute project occupies ratio.1.2.3Artificially cost input and output index. Input and output index basically has labor distribution rate, personnel rate and artificial cost profit margins.(1) Labor distribution rate refers to the value (net income of artificial cost, says the proportion of enterprise) inside certain period in new value created what percentage is used to pay artificially cost.(2)Personnel rate, mainly refers to the artificially cost of sales revenue (revenues) proportion, says enterprise production and how many of the total┊┊┊┊┊┊┊┊┊┊┊┊┊装┊┊┊┊┊订┊┊┊┊┊线┊┊┊┊┊┊┊┊┊┊┊┊┊value of sales for artificially costs.(3) Artificially cost profit margin, is mainly refers to the enterprise put in artificial cost of cost and enterprise eventually get profits on the economic benefits of such a relationship.1.2.4 Artificially cost flexibility index. Elastic index is reference of elastic thought design management economics, a new index came out, the commonly used have added value of per capita artificially cost flexibility, sales income elasticity, total cost flexibility.2 Our manufacturing enterprise artificially cost problems 2.1 Enterprise overgrown college, labor costs too muchLong-term since, in the full employment policy TongPei featuring, enterprise excess settlement, year after year precipitated the large dead wood. Especially in state-owned enterprises, personnel serious beyond the actual needs. And they use inefficient, a lot of artificial costs and reduce the labor costs for college input-output efficiency.2.2 The lack of labor costs input-output consciousnessBecause our country by long hours under the planning economic system, the influence of extensive economic investment enterprise did not establish input-output consciousness, not care products sales and profits, especially in China's most state-owned manufacturing enterprise, the enterprise artificially cost and enterprise management status in isolation, no set up the relationship between cost and profit, just "protect the salary" so in enterprise management status, enterprise still appear landslide ignore enterprise artificially cost is to the current operating condition, its consequence is that the crisis management enterprise appear. This aspect and foreign manufacturing enterprises and foreign-funded enterprises industry still exist considerable disparity.2.3 Enterprise lack the cost control of mechanism of artificialThe setups of Chinese manufacturing enterprise DingGang allocation of more, researchers repeated unreasonable, enterprise in internal preparation and system Settings with no follow the needs of enterprise operation principle, but inherited traditional mechanism of post Settings, it will restrict the management┊┊┊┊┊┊┊┊┊┊┊┊┊装┊┊┊┊┊订┊┊┊┊┊线┊┊┊┊┊┊┊┊┊┊┊┊┊of the enterprise and the employee's work efficiency and enthusiasm. And lack of competitiveness of enterprises, no compensation system perfect artificially cost control system.2.4 Lack of artificially cost of enterprise risk consciousnessNowadays, the artificial cost manufacturing enterprise in the total cost is more and more big, the proportion of expenditure of cost between enterprises, enterprises are facing the increasingly fierce competition management decisions, will absorb a certain amount of risk, in the enterprise different decision-making process, labor costs also should as a risk factor into consideration.2.5 No attention to the training of its staff and professional developmentIn manufacturing enterprise in the artificial cost structure, staff education expenses accounts for only a small proportion, the enterprise only paying attention to cost control, and did not pay much attention to employees of knowledge and skill training, don't care staff's career development, to make their skills and abilities not get promoted. Affected employee labor productivity and work enthusiasm. Reducing the labor costs of the output index.3 Enterprise how to artificially cost management3.1 Establish flexible management mechanismTo determine the correct artificially cost control object, establish flexible artificially cost management mechanism artificially cost management mechanism, is the artificial cost investment and enterprise to current economic efficiency indicators hook, execute profit, costs, human input and output of all can to operational mechanism, and shall be higher than the growing rate of per capita labor costs, improve the economic benefits of the ability to bring, and this is the effect of artificial cost increase. Enterprise artificially cost control purpose is to reduce labor costs in the proportion of total costs and enhance the competition ability of the product. So, first of all the best alternative to determine artificially cost, efficiency index in ensuring company goal, under the precondition of realizing confirmed a can guarantee a worker production enthusiasm and the legitimate rights and interests of the investment level. It is┊┊┊┊┊┊┊┊┊┊┊┊┊装┊┊┊┊┊订┊┊┊┊┊线┊┊┊┊┊┊┊┊┊┊┊┊┊based on whether it helps hairThe enthusiasm and swinging worker productivity development principle to determine. Secondly, the amount in the calculation of the labor, according to the sales revenue forecast, decided to its labor quantity, through scientific and practical work quota level, to determine the enterprise production department of employment and auxiliary workers directly, each function management department over-staff of, and appropriate and over-staff hired responsibilities and business scope. Thus calculated enterprise total employment requirements(i.e. over-staff) is the best standard input. Artificial Note:3.1.1Determining the scientific and reasonable productivity is critical. Besides an everyday solid work outside, still need flexible based on dynamic management.3.1.2The economic benefit of enterprise is the important factor to determine artificially input. This is because the source of one hand benefit is another wages, salaries to ensure the realization of the benefits. Therefore, should both, pinpoint enterprise profit and loss of balance, or achieve enterprise expected profit employment, when artificially cost is quantity of the ceiling must control.3.1.3 Social average salary is important reference standards, nots allow to ignore, otherwise this enterprise low wages, can cause brain drain.3.1.4 Costs in computing artificially, balancing the interests and long-term interests, and consider the worker labor protection, welfare, etc legitimate rights and the needs of social security, etc, thus grasp artificially input "degree". In determining the artificially into standard later, establishing flexible management mechanism is the key to good artificially cost management. Its purpose is to fully mobilize the enthusiasm and enhance the enterprise employees labor productivity. Therefore requirements:(1) First transformation leadership and worker's concept, promote "benefits, costs double hang economic responsibility system" salary, bonus allocation and will benefit cost index decomposition, strict appraisal.(2) Strictly implements over-staff, optimize allocation of human resources, and implement diversified labor distribution system and give full play to the interests of the wages for workers.┊┊┊┊┊┊┊┊┊┊┊┊┊装┊┊┊┊┊订┊┊┊┊┊线┊┊┊┊┊┊┊┊┊┊┊┊┊3.2 To build a statistical parameter and analysis modelEnterprise business activities are interrelated, indexes exist between interdependence, the enterprise shall establish artificially cost analysis model, its purpose is to make readers (the leader) can clear and comprehensively understand the composition of labor cost, the quantity and the relationship between indicators, to improve the management level of the enterprise provide help.3.3 E stablish budget, clearing systemTo transfer the departments of labor cost management initiative. Per capita artificially cost for simultaneously, and high levels of personnel rate, labor distribution rate high department. At the end of the settlement, should be analyzed specific reason, and take measures to adjust. For instance if wages higher, and growth of the unit, can rapid salary makes its benefit, and the necessary and subtract discrepancy is punished. The high cost of unit of artificial should undertake warning forecast, when necessary, implementing cost a veto.4 Strengthen artificially cost management problems should be paid attention to4.1 Strengthen artificially cost management is a long-term processStrengthen artificially cost management, especially in the enterprises to establish its management mechanism, is far from a short time. In this work, on how to transform the traditional ideas, develop business contacts, organization personnel dismissal, maintain social stability, is the key and the prerequisites, must first serious well.4.2 S hould pay attention to artificially cost leverageControl artificially costs, and not to blindly, but lower the worker's income to make artificial cost of incentive play their due role, prompting worker labor enthusiasm improve, its purpose is to develop the productive forces, and increase the income, improve worker people's standard of living. Therefore, to artificially cost management and control, should be in legal and implement┊┊┊┊┊┊┊┊┊┊┊┊┊装┊┊┊┊┊订┊┊┊┊┊线┊┊┊┊┊┊┊┊┊┊┊┊┊relevant policy premise, maintain proper flexibility, so as to better play the role of its economic leverage.4.3 With "input-output" view of artificial costTo use "for" point of view to measure the output of each a labor costs for spending, on the one hand, strictly control unreasonable spending and invalid vote in order to reduce the cost, result in direct economic benefit; Also want to consider the characteristics and costs of the effects of purely for saving and one-sided compression expenses, and not the final purpose of strengthening management, how to mobilize the enthusiasm of each class staff, give full play to their potential, science-induced indirect benefit will is more important.4.4 Artificial cost management of feasibility, policyArtificially cost management is a policy is stronger, involves the area wide, on employees, to enterprise, impact on society at large, therefore, our enterprise cost management work, should put it as an independent unit to treat, and not simply as other cost project like to management. Artificially cost management itself is a systems engineering, with the reform of economic system, the enterprise in the process of establishing a modern enterprise system.┊┊┊┊┊┊┊┊┊┊┊┊┊装┊┊┊┊┊订┊┊┊┊┊线┊┊┊┊┊┊┊┊┊┊┊┊┊译文制造型企业的人工成本研究马克·格特勒与清泷信宏N.Y.U.和普林斯顿2009年10月这个版本：2010年2月1 人工成本的构成与指标体系1.1人工成本的定义与构成按照我国劳动保障部规定，企业人工成本是指企业在生产经营和提供劳务活动中所发生的各项直接和间接人工费用的总和。
