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成本控制是物流成本管理的核心,是企业取得成本领先的保证。所以应用科学的成本控制方法对我国企业的物流成本进行分析显得十分重要。通过对我国企业物流成本管理的现状进行分析,并重点介绍如何应用作业成本法对我国企业的物流成本进行控制,详细阐述作业成本法的内涵及其计算程序和运用作业成本法的可行性和优势,建立了物流成本的作业成本控制模型。同时介绍了作业成本法在物流成本控制中的应用,旨在增强企业竞争力。 相似文献
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物流企业采用先进的作业成本法核算物流成本不仅可以准确计算物流各项作业成本,而且可以分析引起成本的动因,消除不必要的作业,提高效率。 相似文献
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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
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针对化工物流企业自身经营的特点,将作业成本法引入到化工物流企业成本控制实践中来,旨在加强物流企业成本控制,降低物流企业成本,提高物流企业的经济效益,探讨化工物流企业成本控制新思路、新方法。 相似文献
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随着物流企业的发展,对成本进行有效控制已成为行业普遍热点。由于物流企业已经具备了应用作业成本法的条件。在传统成本法对成本控制呈现边际效用递减的情况下,其对成本控制的重点应逐渐转移到对作业能力的控制与管理上。主要探讨作业成本法在物流企业作业能力成本控制中的应用,为企业的经营管理决策提供科学的依据。 相似文献
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通过对物联网技术、物流托盘联营和统一信息技术的分析,提出了基于物联网的物流托盘联营统一信息系统体系结构与作业一贯化模式.物流托盘联营是以统一信息系统为依托的企业联盟公共服务方式,运用物联网、计算机电信集成技术和创新管理思维的有机融合构建统一信息服务体系,在系统进程中运用改进的遗传调度算法,使物流托盘租赁、需求、储运一体化和最优化,同时促进了托盘作业一贯化和社会化应用,推动了循环经济与低碳物流的发展. 相似文献
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物流服务创新过程中,企业通常面临着如何将创新方向与企业竞争优势能力合理地结合,从而确定企业最佳创新战略方向及路径的决策。分析了物流企业服务创新的复杂性及动态性,利用经济控制理论建立了物流服务创新战略模型,识别出物流企业服务创新战略方向选择的合理性,并由此确定第三方物流企业进行服务创新时的最佳服务定位策略。 相似文献
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Financial decisions are often based on classification models which are used to assign a set of observations into predefined groups. Different data classification models were developed to foresee the financial crisis of an organization using their historical data. One important step towards the development of accurate financial crisis prediction (FCP) model involves the selection of appropriate variables (features) which are relevant for the problems at hand. This is termed as feature selection problem which helps to improve the classification performance. This paper proposes an Ant Colony Optimization (ACO) based financial crisis prediction (FCP) model which incorporates two phases: ACO based feature selection (ACO-FS) algorithm and ACO based data classification (ACO-DC) algorithm. The proposed ACO-FCP model is validated using a set of five benchmark dataset includes both qualitative and quantitative. For feature selection design, the developed ACO-FS method is compared with three existing feature selection algorithms namely genetic algorithm (GA), Particle Swarm Optimization (PSO) algorithm and Grey Wolf Optimization (GWO) algorithm. In addition, a comparison of classification results is also made between ACO-DC and state of art methods. Experimental analysis shows that the ACO-FCP ensemble model is superior and more robust than its counterparts. In consequence, this study strongly recommends that the proposed ACO-FCP model is highly competitive than traditional and other artificial intelligence techniques. 相似文献
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《Information processing & management》2023,60(3):103211
As the number of clients for federated learning (FL) has expanded to the billion level, a new research branch named secure federated submodel learning (SFSL) has emerged. In SFSL, mobile clients only download a tiny ratio of the global model from the coordinator’s global. However, SFSL provides little guarantees on the convergence and accuracy performance as the covered items may be highly biased. In this work, we formulate the problem of client selection through optimizing unbiased coverage of item index set for enhancing SFSL performance. We analyze the NP-hardness of this problem and propose a novel heuristic multi-group client selection framework by jointly optimizing index diversity and similarity. Specifically, heuristic exploration on some random client groups are performed progressively for an empirical approximate solution. Meanwhile, private set operations are used to preserve the privacy of participated clients. We implement the proposal by simulating large-scale SFSL application in a lab environment and conduct evaluations on two real-world data-sets. The results demonstrate the performance (w.r.t., accuracy and convergence speed) superiority of our selection algorithm than SFSL. The proposal is also shown to yield significant computation advantage with similar communication performance as SFSL. 相似文献
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供应链管理作为一种先进的管理理念,已为越来越多的企业所接受。传统的供应链管理模式侧重于企业内部流程的重组优化及成本的缩减,由于其自身的缺陷以及企业在全球化、信息化环境下所产生的新的管理需求,这种"狭义"的供应链成本管理模式已日渐被更全面的价值管理模式所取代。将结合价值管理相关思想,尝试对供应链目标价值管理模式的构建进行相关探讨。 相似文献
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为全面覆盖医疗废物产生源,降低医疗废物暴露的危害,提出医疗废物三层回收网络结构,并构建三层回收网络优化模型。模型以最小化总回收成本为目标,总回收成本包括中转站固定成本、医废接收成本以及医废转运成本。运用LINGO软件包对模型第一层进行求解,第二层和第三层用遗传算法进行求解。最后,通过算例验证模型及算法的有效性。 相似文献
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To reduce information technology (IT) development costs, more firms have begun to outsource IT-related activities by partnering with IT vendors. As knowledge is a valuable asset in IT development, knowledge sharing between vendors and business clients becomes critical. However, the motivation behind IT vendors’ willingness to share knowledge with client firms is not sufficiently understood. To shed light on the nature of knowledge sharing within vendor–client partnerships, we examine the influence of performance feedback and managerial mindset on vendors’ motivation to share knowledge with their clients. We adopt a multi-method approach involving both a scenario-based field experiment with 164 vendor managers (Study 1) and a field survey of 112 vendor managers involved in IT development (Study 2). We find that when vendors’ performance exceeds their aspiration levels, they are motivated to share knowledge with clients. Such motivational effects are more pronounced for vendor managers exhibiting abstract mindsets. Our study is of significant value to researchers and practitioners, affording both groups a keener, deeper, and more robust appreciation for how knowledge sharing in vendor–client partnerships can be managed more effectively. 相似文献
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甲供非商品化资源（NCRPE）费用高低与NCRPE生产系统规模密切相关，如何通过缩小生产规模，以降低NCRPE费用既是一个理论问题，也是一个实践问题。首先，根据NCRPE生产系统的特点，分析了NCRPE初始配置的相关费用，研究了初始配置相关费用与NCRPE生产规模之间的关联关系。其次，研究并构建了基于生产规模的项目群NCRPE费用现值优化模型，并选用模拟退火粒子群算法进行仿真实验。最后，开展案例分析，结合项目群Z，验证了模型的可行性与有效性。研究结果表明: 构建的NCRPE费用优化模型能够有效地缩小NCRPE生产规模，降低NCRPE生产系统总费用（建设费用和运行费用之和），从而实现业主支付费用现值最小化。 相似文献
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科技的进步推动经济的蓬勃发展,而科技类产业的成长壮大又紧紧依赖于金融这一要素的推进。本文基于指标选取多项原则选取指标并进行因子分析以符合DEA模型投入产出指标准则。鉴于Malmquist 指数能够分析不同时期决策单元的变化并剔除了技术进步因素,相比截面数据可得到更为准确的结果。本文引入Malmquist指数,结合BCC-DEA模型,以更详尽地分析全国各省市、广东省以及广东省各地级市多时期的科技金融结合效率。研究发现广东省科技金融发展水平处于全国领先位置,但省内科技金融发展处于不平衡状况,建议广东省结合自身情况制定具备自身的特色科技金融发展策略,加强科技金融人才培养。 相似文献
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深入研究了PROSPECT模型中叶肉结构参数N对叶片反射和透射光谱的影响，利用迭代法使全波段代价函数达到最小来计算LOPEX93数据集中样品的最优N值，对在最优N值下的模拟光谱与实测光谱进行比较，并对N在不同取值情况下，叶绿素与水分的反演进行了研究。研究认为：（1）N对整个光谱波段产生影响，并随N的增大而减小；（2）构造全波段代价函数，利用迭代法得到的最优N值可以很好地模拟实际光谱；（3）在高估N值情况下的叶绿素和水分反演精度明显高于低估N值的情况；（4）水分反演的效果明显优于叶绿素反演的效果，原因与代价函数的选取有关。 相似文献