户籍制度改革的成本与收益估算：基于广东省的数据

户籍制度改革是中国当前的一项重大议题，制度改革的财政成本和收益迫切需要得到准确的估算。从人口迁移和福利磁力的研究视角出发，本文聚焦于制度改革的社会救助福利成本与收益，在估算公式中纳人了区域福利水平差距、劳动者定居比率和福利迁移比率等数据指标进行估算。估算结果表明：现阶段制度改革的高昂财政负担和我国相对紧张的财政状况，使制度改革只能遵循渐进的方式进行，目前仍不具备立即推行全面改革的足够空间。     

再制造方式下引擎保证成本最小化研究

针对如何优化汽车引擎产品的保证成本这一问题,利用成本动因理论,分析并建立了引擎产品保证成本动因体系,该成本动因体系不仅包括了传统的保证成本,还考虑了失效产品再次失效的潜在成本。接着,利用数学规划方法,建立了引擎产品保证成本模型,并利用Matlab进行了数值分析。研究结论可用于指导汽车引擎制造企业在再制造方式下优化引擎产品保证成本。     

服务型政府视野中的公共服务分工

建设服务型政府要求强化政府的公共服务能力.公共服务分工是指政府在强化公共服务职能和财政责任的同时,还要充分发挥市场在配置资源和社会在整合资源方面的特有作用,发展公共服务规划者和生产者的专业优势.尽管公共服务分工有利于弥补政府直接生产的局限性,但也不可避免地存在交易成本,需要进行有效的合同治理.对于公共服务分工而言,选择能够节省交易成本和具备激励机制的制度安排至关重要.公共服务的分工还有助于防止政府、市场与社会组织之间的相互对抗,重建新的权利和责任体系,有效地促进社会和谐.     

Efficiency determinants in retail stores: a Bayesian framework

This paper analyzes the impact of vertical integration, age, geographic expansion, and low price strategy on the cost efficiency of retail stores. We test our hypotheses using the innovative Bayesian frontier methodology. The data involve a sample of Spanish retail stores that operate in a highly competitive and dynamic environment. From the results, it is clear that cost efficiency is higher for stores that have: longer years in business, stronger geographical presence, and lower price offerings. Vertical integration, on the other hand, is negatively related to efficiency. Further discussions of these findings and related managerial implications are provided in the paper.     

Resource smoothing: A cost minimization approach

From the available literature, there seems to be no defined approach to resource smoothing exercise except those attempted by Weist (1967, Management Science, 13, B359-B377) and Burgess and Killebrew (1962, Journal of Industrial Engineering, 13, 76-83). The aim of the smoothing exercise is to achieve optimal resource usage by avoiding high peaks and deep valleys in the project resource profile. The general approach has always been to move some activities with floats in the high peak regions to be started at a later date, and as this is done, the valleys will be filled to smooth the resource profile subject of course to time constraint. If this approach is followed as it is, it would be difficult to determine optimality especially when many resources are involved. A cost minimization approach is envisaged in the present study with no limitation on the number of resource inputs. In a situation where the resources are assumed to have the same value, the cost assigned to each of them should be similar. The method follows the general concept but with a difference; cost of the activity in question is considered. The exercise is continued until all the floats are exhausted. The optimum result would then be the one with the minimum cost profile. From examples used for the evaluation, the results obtained are comparable to those of the above two researchers, and some with better results in the majority of cases.     

关于水价成本公开的思考

解读企业实施水价成本公开的理论政策依据,剖析水价成本公开工作的现实意义和成本公开中需关注的问题,针对供水企业在开展成本公开工作中面临的任务和应采取的举措,提出相应的对策思路。     

项目法施工成本辅助管理系统的开发研究

以项目法施工为基础,结合公路工程施工的实际情况,对项目法施工成本辅助管理系统进行了研究开发,通过规范化、标准化的数据录入和系统化的分析处理,将资源消耗管理、成本管理和企业效益评价等工程项目管理中的关键环节联成一个有机的管理系统,如实反映企业的管理水平,实现了工程项目施工成本的动态化和智能化管理。     

有关国外人力资本理论问题综述——兼谈人力资本成本管理会计

人力资本与人力资本成本管理会计息息相关。文章对国外人力资本理论问题文献进行了回顾与介评,在此基础上讨论了人力资本成本管理会计。     

教育中的公平问题：以借读费为例的道德分析

文章试图从实践伦理学的角度切入分析义务教育中的"借读费"问题.在界定借读费的基础上,检讨借读费存在的理由.受教育权,因为公共物品拥挤,市场的介入,而遭到了损害.这种损害得以辩护的伦理理由是,地方性的道德压倒了普遍性的公民资格及其相应的权利.驳斥地方性,甚至说,具有模糊边界的共同体道德是本文的主要论域.     

论市场交换的供给与需求、成本与收入双重属性(上)

本文试图以一种崭新的非均衡的供给与需求、成本与收入双重属性的市场交换概念,重新阐释市场交换问题。两个人在竞争市场上相互交换的两种不同商品,既是自己的供给商品,即自己生产、拥有、卖出的商品,又是对方的需求商品,即对方用供给商品买回的满足自己需要的商品,两个交换商品具有供给与需求双重属性,这种属性说明用什么交换什么;供给商品生产和交换消耗的费用称谓供给成本,简称成本,用成本买回的需求商品称谓需求收入,简称收入,两个成本交换后变成了两个收入,成本与收入也有双重属性,这种属性说明两种交换商品用多少成本换回多少收入。市场交换就是用供给交换需求,用成本交换收入,追逐收入大于成本的利润,避免收入小于成本的亏损,这就是市场交换机制。