共查询到20条相似文献，搜索用时 93 毫秒
1.
《黑龙江科技信息》2017,(12)
物流成本的核算工作是现代化企业管理的研究重点之一,是降低企业经营成本、提高效益的重要手段。在传统的物流成本核算体系中,由于缺乏对物流作业所产生实际费用的有效把握,且没有足够的参考信息以预估物流成本,在实际核算工作中,许多企业还采用传统的会计报表对物流成本进行核算,导致物流成本核算工作长期处于落后水平。因此,一方面国家相关研究机构要从宏观分析社会物流成本,出台相关政策对物流行业进行指导和规范;同时企业也需要从微观角度加强自身的物流核算与管理,以创新思维制定更为科学、规范的物流成本核算方法,如引入更加全面的作业成本核算法等,切实提高企业的成本核算水平。 相似文献
2.
本文针对当前卷烟商业企业物流成本核算和管理中的问题,指出将作业成本法应用到卷烟商业企业物流成本核算和管理中,可以对物流成本进行有效核算、改善物流成本管理,有助于物流流程的改进、市场竞争力的提高。要想取得成功,必须掌握作业成本法的核心思想,发挥部门合力和建立完善的物流评价指标体系。 相似文献
3.
我国物流企业成本核算的困惑与对策 总被引：1，自引：0，他引：1
目前,我国物流成本的核算在理论上尚没有统一的方法,在实务中也没有可参考的模式,呈现出多样化的现状,使企业所核算的物流成本信息缺乏准确性和可比性。解决我国物流企业成本核算的困惑,需要完整理解物流成本的概念,分析物流成本的本质,解决物流成本管理的现实要求和现行会计制度之间的技术性冲突,并可采用模糊统计方法对隐性物流成本进行分析。 相似文献
4.
在界定民办高校教育成本的基础上,提出了民办高校教育成本核算体系的内容:从核算对象、核算周期、核算原则、教育成本核算项目、教育成本核算及分析等方面进行了探讨。 相似文献
5.
建筑施工项目成本核算指的是采用一定的成本载体对施工项目发生的成本费用进行归集,从而形成满足施工项目成本管理需要的成本信息。作业成本法把成本计算深入到作业层次,以“产品耗费作业、作业耗费资源”为主线,通过对作业成本的确认和计量,对所有的作业活动进行追踪和动态反映。施工项目成本精细核算是在成本范围内,以项目为核算中心,在细化成本核算单元的基础上,利用一定的方法,精细分解并分析成本收支,全面反映施工项目成本耗费的核算过程。 相似文献
6.
李广哲 《内蒙古科技与经济》2006,(12):103-105
工程项目成本核算是企业经营管理的一项重要管理内容,本文从成本核算对象入手,通过对成本项目的划分、成本项目的定义、成本核算程序、成本核算科目设置、费用归集、以及核算的基础工作责任分配等等,进行了深入的剖析和归纳。同时根据作者多年工作实践,对项目成本管理中存在的问题及注意事项也进行了一定叙述,特别强调了实践的重要性,对企业开展项目成本核算工作,具有普遍的现实意义。 相似文献
7.
8.
物流业是一个新兴行业,如何计算物流成本是当前企业关注的问题,传统的成本核算方法无法将物流成本中占较大比重的间接营运费用进行科学合理的分配.作业成本法的应用在很大程度上解决了传统成本核算方法的诸多弊端,为物流企业提供了较为准确的成本信息. 相似文献
9.
将循环经济价值流分析理念引入到企业逆向物流成本核算、分析与优化之中,将逆向物流外部成本(二次污染环境损害与回收利用环境效益)考虑在成本核算之中,重新完善设计了基于循环经济价值流分析的企业逆向物流成本核算与优化模型,并以湖南省某废旧汽车回收企业为案例进行分析说明,为企业逆向物流成本优化决策提供建议。 相似文献
10.
陈琴 《大科技．科学之谜》2013,(22):330-331
目的：探讨通过医院全成本核算管理的信息化应用,达到降低成本、提高资源利用率、减少浪费、完善内部管理、提高医院经济管理水平及综合实力的目的。方法：利用全成本核算系统与医院HIS系统、财务核算系统、人力资源管理系统、固定资产管理系统进行系统接口,由计算机进行数据收集、处理,采用“分项逐级分步结转”的方法进行成本费用结转。根据成本核算结果,对照目标成本采用多种方法进行成本分析。结果：2010年以来,我院在成本核算、分析、控制上的管理力度不断加大,积极探索、完善成本管理方法,从最初的科室成本核算发展到今天的精细化数字化全成本核算管理,医院的成本管理方法日趋成熟,在经济管理中取得较好的成效。结论：新《医院财务制度》对医院全成本核算提出了明确要求,我院的全成本核算完全满足制度的核算要求,却不仅仅停留在核算阶段,对核算数据进行成本分析,实现成本事前、事中、事后控制,形成了全员成本意识,在医院实现了真正意义上的成本管理,值得推广应用。 相似文献
11.
Marjorie Armstrong-Stassen Margaret Landstrom Ramona Lumpkin 《The Information Society》1998,14(2):153-164
This study examined how students who had no prior experience with videoconferencing would react to the use of videoconferencing as an instructional medium. Students enrolled in seven different courses completed a questionnaire at the beginning of the semester and again at the end of the semester. Students at the origination and remote sites did not differ in their reactions toward videoconferencing but there was a significant difference for gender. Women reacted less favorably to videoconferencing. Compared to the beginning of the semester, students reported significantly less positive attitudes toward taking a course through videoconferencing at the end of the semester. There were no significant differences in students' attitudes toward videoconferencing across courses at the beginning of the semester but there were significant differences across the courses at the end of the semester. The results suggest the need for better preparation for both students and instructors. 相似文献
12.
A joint study by Prof. ZHANG Zhibin from the CAS Institute of Zoology his co-workers from Norway US Swiss have indicated that historical outbreaks of migratory locusts in China were associated with cold spells suggesting that China's projected climate warming could decrease the pest's numbers. The study was published in Proceedings of the National Academy of Sciences on September .…… 《中国科学院院刊(英文版)》2008,22(1):6-7
Ajoint study by Prof. ZHANG Zhibin from the CAS Institute of Zoology and his co-workers from Norway, US and Swiss have indicated that historical outbreaks of migratory locusts in China were associated with cold spells, suggesting that China＇s projected climate warming could decrease the pest＇s numbers. The study was published in Proceedings of theNational Academy of Sciences on 17 September, 2007. 相似文献
13.
Caroline Haythornthwaite 《The Information Society》2001,17(3):211-226
A computer-mediated group is a complex entity whose members exchange many types of information via multiple means of communication in pursuit of goals specific to their environment. Over time, they coordinate technical features of media with locally enacted use to achieve a viable working arrangement. To explore this complex interaction, a case study is presented of the social networks of interactions and media use among members of a class of computer-supported distance learners. Results show how group structures associated with project teams dominated who communicated with whom, about what, and via which media over the term, and how media came to occupy their own communication niches: Webboard for diffuse class-wide communication; Internet Relay Chat more to named others but still for general communication across the class; and e-mail primarily for intrateam communication. Face-to-face interaction, occurring only during a short on-campus session, appears to have had a catalytic effect on social and emotional exchanges. Results suggest the need to structure exchanges to balance class-wide sharing of ideas with subgroup interactions that facilitate project completion, and to provide media that support these two modes of interaction. 相似文献
14.
A research group led by Prof. ZHAI Qiwei from the Institute for Nutritional Sciences under the CAS Shanghai Institutes for Biological Sciences has discovered that even relatively low doses of resveratrol-a chemical found in the skins of red grapes in red wine-can improve the sensitivity of mice to the hormone insulin according to a report in the October issue of Cell Metabolism.…… 《中国科学院院刊(英文版)》2008,22(1):14-15
Aresearch group led by Prof. ZHAI Qiwei from the Institute for Nutritional Sciences under the CAS Shanghai Institutes for Biological Sciences has discovered that even relatively low doses of resveratrol--a chemical found in the skins of red grapes and in red wine--can improve the sensitivity of mice to the hormone insulin, according to a report in the October,2007 issue of Cell Metabolism. As insulin resistance is often characterized as the most critical factor contributing to the development of Type 2 diabetes, the findings“provide a potential new therapeutic approach for preventing or treating” both conditions, the researchers said. 相似文献
15.
Electronic data interchange (EDI) provides means for interorganizational communication, creates network externalities, requires an advanced information technology (IT) infrastructure, and relies on standards. In the diffusion of such innovations, institutional involvement is imperative. Such institutions contain governmental agencies, national and global standardization organizations, local government, and nonprofit private organizations like industry associations. The last type of organizations we call intermediating institutions. They intermediate or coordinate ("inscribe") the activities of a group of would-be adopters. Unfortunately, little is known of how these organizations shape the EDI diffusion trajectory. In this article we examine one specific type of intermediating organizations?industry associations?and how they advanced the EDI diffusion process in the grocery sectors of Hong Kong, Denmark and Finland. We identify six institutional measures, placed into a matrix formed by the mode of involvement (influence vs. regulation) and the type of diffusion force (supply push vs. demand pull), that can be mobilized to further the EDI diffusion. Industry associations were found to be active users of all these measures to varying degrees. Their role was critical especially in knowledge building, knowledge deployment, and standard setting. Furthermore, institutional involvement varied due to policy and cultural contingencies and power dependencies. 相似文献
16.
Puay Tang 《The Information Society》1998,14(1):19-31
The increasing prospects of digital piracy has prompted the perceived need by electronic publishers to adopt technical systems of protection, and governments to reform their copyright laws. This article is a preliminary study of the management of intellectual property by electronic publishers, defined as those involved in the production of online databases, and CD-ROMs. It focuses on three main issues: (1) how electronic publishers view the increasing threat of piracy; (2) the methods of protection employed to protect intellectual property in digital format; and (3) the importance of technological protection of intellectual property in electronic publications. The analysis is based on a sample of 23 UK electronic publishers. The interviews revealed an interesting assortment of protection methods and did not show that technological protection was a preferred way. Instead, the means of protection, in addition to copyright law, comprised niche markets, pricing, trust, bad publicity, and nontechnical and technical means. 相似文献
17.
Milton Mueller 《The Information Society》2001,17(3):151-163
Long-standing conflict between domain name registrants and trademark holders prompted the Internet Corporation for Assigned Names and Numbers (ICANN) to create a global, mandatory arbitration procedure known as the Uniform Dispute Resolution Policy (UDRP). The UDRP has been used in 2166 cases involving 3938 domain names as of 1 November 2000. The policy gives the initiator of a complaint, generally a trademark holder, the right to choose which ICANN-accredited dispute resolution service provider (RSP) will handle the case. During the preparation of the UDRP,some feared that complainant selection would lead to "forum shopping" that might bias the results. This article performs a statistical assessment of the forum-shopping thesis and finds support for it. There are statistically significant differences in the various RSPs' propensity to take away names from defendants; there are also major differences in the number of cases brought to each RSP. RSPs who take away names have the larger share of cases. The study examines other variables that might explain differences in market share, such as price, the plaintiff's nationality, or the time taken to decide a case. It finds that nationality and time also are correlated with market share. The study concludes that shopping for a favorable outcome is an important factor in the UDRP. 相似文献
18.
Prof. Raymond C.K. Chen a neuropsychologist with the CAS Institute of Psychology has made novel progress in his studies of schizophrenia. His work has been reported by a recent issue of Behavioural Neurology.…… 《中国科学院院刊(英文版)》2008,22(1):15-15
Prof. Raymond C.K. Chen, a neuropsychologist with the CAS Institute of Psychology, has made novel progress in his studies of schizophrenia. His work has been reported by a recent issue of Behavioural Neurology. 相似文献
19.
Active biological molecules functional structures can be fabricated into a bio-mimetic system by using molecular assembly method. Such materials can be used for the drug delivery disease diagnosis therapy new nanodevice construction.…… 《中国科学院院刊(英文版)》2008,22(1):22-22
Active biological molecules and functional structures can be fabricated into a bio-mimetic system by using molecular assembly method. Such materials can be used for the drug delivery, disease diagnosis and therapy, and new nanodevice construction. 相似文献
20.
《中国科学院院刊(英文版)》2014,(3)
<正>In Xishuangbanna,one of China’s most biodiverse regions,landscape has changed dramatically during the past three decades due to the conversion of tropical rainforest to rubber plantations.In steep areas,terraces are often constructed before planting rubber trees,which causes two important changes in the soil:the destabilization of soil in the bench terraces and the increased vulnerability of unvegetated riser faces to erosion.Few studies have documented the nature and intensity of erosion on bench terraces.Prof.LIU Wenjie and his colleagues from the Xishuangbanna Tropical Botanical Garden(XTBG)conducted a study in Menglun County(21°5′39″N,101°15′55″E),Xishuangbanna to evaluate the influence 相似文献