ABC与财务会计系统的动态衔接方案

ABC的实施所取得的绩效有目共睹,但是由于其不能够提供符合公认会计准则的会计信息,不能有效的与财务会计系统衔接,阻碍了它的推广,因此我们需要对作业管理信息与财务会计信息进行整和。我们构建了ABC与财务会计系统的动态衔接系统,系统具备计算和管理两大功能,能满足信息一体化原则。我们相信这一系统有着广阔的应用前景。     

The echelon Markov and Chebyshev inequalities

Abstract

A multivariate version of the sharp Markov inequality is derived, when associated probabilities are extended to segments of the supports of non-negative random variables, where the probabilities take echelon forms. It is shown that when some positive lower bounds of these probabilities are available, the multivariate Markov inequality without the echelon forms is improved. The corresponding results for Chebyshev’s inequality are also obtained.     

Class‐Based Storage with a Finite Number of Items: Using More Classes is not Always Better

Class‐based storage is widely studied in the literature and applied in practice. It divides all stored items into a number of classes according to their turnover. A class of items with higher turnover is allocated to a region closer to the warehouse depot. In the literature, it has been shown that the use of more storage classes leads to a shorter travel time for storing and retrieving items. A basic assumption in this literature is that the required storage space for all items equals their average inventory level, which is valid only if an infinite number of items can be stored in each storage region. This study revisits class‐based storage by considering each storage space to contain only a finite number of items. We develop a travel time model and an algorithm that can be used for determining the optimal number and boundaries of storage classes in warehouses. Different from the conventional research, our findings illustrate that commonly a small number of classes is optimal. In addition, we find the travel time is fairly insensitive to the number of storage classes in a wide range around the optimum. This suggests that a manager can select a near‐optimal number of storage classes in an easy way and need not be worried about the impact of storage‐class reconfigurations. We validate our findings for various cases, including different ABC‐demand curves, space‐sharing factors, number of items, storage rack shapes, discrete storage locations, and stochastic item demand.     

基于经济增加值的作业成本法的框架与应用

传统作业成本法以企业内部作业链为主进行成本分析而忽视了资金占用成本,导致成本核算结果不够全面,引入经济增加值思想对作业成本法进行改进,可以将资本成本纳入成本管理过程,有效弥补传统作业成本法的缺陷.文章从作业成本法和经济增加值的基本思想入手,探讨了将两种方法结合的可行性,对改进后作业成本法的具体应用方法进行了介绍.并结合具体实例,探讨了改进后作业成本法的应用步骤、应用结果及其对管理决策的影响.     

基于作业成本法的物流企业成本管理

从作业成本法的基本原理出发,推导出两种适应不同物流成本性状的核算模型:基本原理核算模型和通用成本性态核算模型,同时给出相应的分配模型,并运用通用成本性态模型对VSC选址问题进行实证分析。结果表明成本性态核算模型可以针对物流企业多个作业的特点进行物流成本核算。     

车间成本控制——IE+ABC方法的应用研究

本文对车间成本控制进行了深入研究笔者在综述IE和ABC理论的基础上,提出了一种新的成本控制体系IE+ABC成本控制系统,即:按成组技术把车间划分为适应不同零件加工的制造单元;对产品进行工作分解;正确定义活动和成本动因;准确计算成本。从而能够方便、快捷地获得不同层次成本;动态地追踪和分析成本信息;为管理决策提供依据;实现全面控制成本的目的。笔者通过实例证明这种方法是有效的。     

基于模糊评价和ABC分析法的库存管理优化研究

本文以H公司为例,提出ABC分析法与模糊综合评判法相结合的办法对多影响因素下的复杂库存产品进行分类排序,优化库存管理。     

物流企业作业成本分析与管理

现代企业面临的是一个激烈竞争的市场环境,获得竞争优势的一个强有力的策略就是获取成本优势。传统的成本核算方法已无法满足管理的需要。作业成本法打破了传统成本核算方法账户体系的局限性,在成本核算的同时对企业进行流程管理,有利于企业降低成本,提高企业价值,更有效地进行战略规划和客户管理。     

“两课”教学如何增强大学生法律意识教育的实效性

必须正视"两课"<法律基础>教学中的重知识讲授轻素质培养、重考核分数轻意识教育、重理论讲授轻实践训练、以及社会司法腐败干扰等缺陷问题;通过更新思想观念、重视实际工作,明确教学目的、做到有的放矢,创新教学理念、优化课程内容,改革教学方法、激活教学过程等途径;增强大学生法律意识教育的实效性,推进社会主义政治文明与公民社会的建设.