must also consider heating andor cooling requirements as well as to deliver the desired head pressure to overcome hydraulic pressure drop. Operating costs must also consider equipment maintenance, cost of cleaning chemicals and labor costs

营销组合理论的发展 4C……顾客、成本、便利和沟通 顾客（Consumer）是指顾客的需求及其需求的变化。 成本（Cost）是消费者获得满足的成本，而不仅仅是厂商的生产成本，也就是说充分 考虑到顾客消费此项产品或服务所愿意花费的成本

Optimal Routing View routing as a “global” optimization problem Assumptions: – The cost of using a link is a function of the flow on that link

Cost Curves for a Natural Monopolist

Defining the production technology and technical efficiency The measurement and decomposition of cost efficiency Empirical methods Technical efficiency in southern U. S. pulpwood harvesting

Using architecture Models to Understand Policy Impacts ncreas cost B-TOS Policy increases Swarm of small sats.3 launch probability doing observation Utility for mu of success

The top 5 investor questions How much will i need to invest? How much will i get back? When will i get my money back? How much is this going to cost me? How are you handling risk uncertainty?

Outline Segmented Reporting and Responsibility Accounting System Cost- Volume-Profit- Analysis Budgeting and Budgetary Control Standard Costs and Variance Analysis Managerial Decision Making

Outline Merchandising activities Operating cycle of merchandising companies Merchandising cost accounts Inventory systems Merchandise purchases Sales transactions Adjusting and closing entries

Lesson Notes Lesson 14 Managerial Accounting: Applications Learning objectives 1. Describe segmented reporting and responsibility accounting system 2. Explain the main aspects of Cost-volume-profit analysis 3. Analyze budgeting and budgetary control