In particular , the theory of mcuc consists of three basic elements : the theory of white - box , the theory of constraints ( toc ) and the principles of cost utility analysis 現(xiàn)代成本效用控制理論具體是由以下三大要素構成的:白箱理論、限制理論與成本效用分析原理
The theory of white box is a prerequisite for cost utility control under the fms condition , but it will lose its operational bases without the principles of cost utility analysis and the determination of utility differences . toc provide the new cost theory with a new melt point of cost control and its environments . without toc , the differences of cost utility will be meaningless 隨著新的成本控制環(huán)境的形成,以成本性態(tài)研究為基礎的白箱論應運而生,這是進行現(xiàn)代成本效用控制的必要條件,但白箱論如果沒有成本效用分析原理關于成本效用差異的科學界定,就會失去其必要的操作性基礎,這也正是白箱論尚沒有發(fā)揮其應有效果的主要原因。
On the base of the explanation and description of the theory foundations and references of the rational core of tcc , the dissertation proposes a white - box theory and principles of cost utility analysis in detail . further more , a modern cost utility control system and model is formulated in chapter six 為此,本文充分吸論成本效用差異及其系統(tǒng)控制收與借鑒了傳統(tǒng)成本理論的合理內(nèi)核,較為詳盡地研究和分析了適用于新環(huán)境的白箱理論與成本效用分析原理,并進行了現(xiàn)代成本效用控制系統(tǒng)的構建。