动态分规格成本核算系统中关键算法的研究

在连续性、多规格、大批量生产的离散型产品的生产企业中，生产材料等消耗与产品往往没有良好的对应关系。且限于特定工业生产环境的特点，许多详细生产数据无法在生产现场及时准确地获取，因而运用传统的统计学方法来进行分规格成本核算时，往往难于准确地进行各种规格产品的成本分解、测量和控制。为此，本文努力寻找一条新的思路．来弥补传统的统计学方法在特定工业环境中不能完全彻底地进行分规格成本核算的不足．试图在已知实际总成本等条件下，把实际总成本合理地分解到各规格产品的成本。本文以某大型铸管公司的动态分规格成本核算为例．给出了分规格成本动态闭环自调整系统的结构，提出了应用于动态分规格成本核算的FAHP—EBP模型：并探讨了FAHP—EBP模型在动态分规格成本核算系统中具体应用的几个关键问题，然后应用Matlab工具进行了生产数据的仿真分析，检验了本模型应用到分规格成本核算中的合理性。     

电信企业成本核算及分析方法探讨

由于电信企业外部竞争环境的变化和内部管理的需要,企业应对生产经营过程的各个环节进行科学合理的管理,力求以较少生产耗费取得最大的生产成果,这一切需要企业不断提高成本核算水平和加强成本控制。文章分析企业成本管理的目标,并探讨为达到此目标,企业搭建成本核算模式及成本分析策略。     

精细化管理提升企业竞争力作业成本法大有作为

一、作业成本法的概念作业成本法(Activity Based Costing)是一种比传统成本核算方法更加精细和准确的成本核算方法,在发达国家的企业中日益得到广泛应用。20世纪40年代,美国会计学家科勒(Eric Kohler)提出了作业会计的思想,可以认为是作业成本法的萌芽。20世纪后期,随着企业生产自动化程度不断加强、产品复杂程度提高,间接成本占总成本的比重不断增加,传统成本核算方法下对间接成本的简单处理使得成本核算的结果严重扭曲,成本信息对管理者的参考价值也很低。在这种情况下,学术界和企业界对作业成本法的研究全面兴起。其中,哈佛大学的库珀…     

作业成本法与电信运营企业成本管理

继几大电信运营商相继境外上市之后,成本核算与管理成为非常迫切的问题。在20世纪30年代由美国会计学家科勒提出的作业成本法是目前国际上先进运营企业普遍应用的成本核算工具,它以“产品消耗作业,作业耗费资源”为指导思想,依据作业成本动因,对间接费用采用多样化分配,使成本的归属性大大提高,所得出的产品成本信息更为客观、真实。电信企业作业成本法实施分析(一)电信资源、作业、成本关系分析电信资源、作业、成本的关系可以从图1看出:在电信产品的生产过程中,主要占用和消耗的资源就是固定资产,从成本的角度来说就是这些资产的折旧,其成…     

科研事业单位内部成本核算浅议

成本是一项综合性的经济指标,事业单位虽然不像企业那样是以生产经营为主的,但是,在现实中,部分科研事业单位的活动具有生产性质,这其中必边然涉及到成本费用的核算,成本核算和成本管理正是提高和强化管理的有效途径。     

如何控制国内IC生产企业的生产成本

IC产业是具有高投入、高风险的行业，企业生产成本的高低直接影响到企业的生存和发展。如何降低成本成了企业经营者关注和值得探索的一个热点问题。本文根据现阶段大部分国内IC生产企业与国外同行相比成本居高的情况，并根据市场经济发展的一些规律，结合国内IC企业的生产特点，提出一些有效的成本控制手段和新的成本核算模式，以达到控制企业生产成本的目的。     

浅谈广播电视设备成本核算

甘肃省广播电影电视总台(文中简称“我台”)从上世纪90年代初开始探讨设备使用成本核算的内部管理方式,在实施过程中遇到来自各方面的压力和阻力,设备的使用成本核算从虚拟统计逐步走向实际收费.时至今日,随着我台改革的进一步深入,广播电视行业设备成本核算和设备成本管理越来越显现它的重要性.通过广播电视节目成本核算,可以有针对性地采取有效措施控制设备成本,降低节目制作成本,对技术部门的设备管理、设备投入和节目制作成本的预算都将起到重要的作用.     

企业的产品质量成本核算方法

本文介绍了在完善质量管理的基础上,如何进一步开展质量成本管理和在提升竞争力的过程中充分发挥质量体系应有的作用,并指出了质量成本的构成、质量成本核算的意义,并对企业如何开展好质量成本管理方法提出了几点建议.     

SAS ABM助力浙江移动降低成本

今天,有效降低成本成为企业的必然选择。国际上在成本核算和成本控制上主要采用作业成本法(ABC),因此,基于作业成本法的作业成本管理(A B M)成为企业降低成本的全新手段。在应用A B M之前,企业都是采用传统的成本账务系统对成本进行管理。以电信企业为例,一直以来,我国大部份电信企业仍然用着传统的成本核算体系,致使产品的成本和盈利性无从得知,产品定价和决策没有得到有效支撑。这其中,浙江移动就是一个典型的例子,尽管浙江移动一直在努力进行业务创新,但面对激烈竞争的市场,他们一直面对提高企业利润的压力。在决定引入A B M实施精…     

SAS ABM 助力浙江移动降低成本

今天，有效降低成本成为企业的必然选择。国际上在成本核算和成本控制上主要采用作业成本法（ABC），因此，基于作业成本法的作业成本管理（ABM）成为企业降低成本的全新手段。在应用ABM之前，企业都是采用传统的成本账务系统对成本进行管理。以电信企业为例，一直以来，我国大部份电信企业仍然用着传统的成本核算体系，致使产品的成本和盈利性无从得知，产品定价和决策没有得到有效支撑。这其中，浙江移动就是一个典型的例子，尽管浙江移动一直在努力进行业务创新，但面对激烈竞争的市场，他们一直面对提高企业利润的压力。     

The impact of point-to-multipoint traffic concentration onmultirate networks design

We consider the problem of multirate network design with point-to-multipoint communications. We give a mathematical formulation for this problem. Using approximations, we show that traffic concentration on a small number of links significantly reduces the cost of the network. We then propose a heuristic based on the traffic concentration principle to solve the network design problem approximately. Because this heuristic no longer requires advanced knowledge of demand matrices, we explain how it can be used as the basis for real-time design procedures. By means of numerical results, we show that this heuristic yields nearly optimal solutions     

有/无线ATM网的组播选路算法

本文提出一种组播选路算法,在组播连接路由树的代价函数中计入了移动成员的越区切换发生概率,使为移动成员服务的接入节点（ＡＰ）尽可能成为组播路由树的树叶节点。当移动成员发生越区切换以后,可减去原来为之服务的ＡＰ和相应的树枝通道链路,从而保证了网络资源得以有效地利用。数值模拟分析的结果表明,我们提出的算法达到了这一目的。     

An expanded theoretical treatment of iteration-dependent majorize-minimize algorithms.

The majorize-minimize (MM) optimization technique has received considerable attention in signal and image processing applications, as well as in statistics literature. At each iteration of an MM algorithm, one constructs a tangent majorant function that majorizes the given cost function and is equal to it at the current iterate. The next iterate is obtained by minimizing this tangent majorant function, resulting in a sequence of iterates that reduces the cost function monotonically. A well-known special case of MM methods are expectation-maximization algorithms. In this paper, we expand on previous analyses of MM, due to Fessler and Hero, that allowed the tangent majorants to be constructed in iteration-dependent ways. Also, this paper overcomes an error in one of those earlier analyses. There are three main aspects in which our analysis builds upon previous work. First, our treatment relaxes many assumptions related to the structure of the cost function, feasible set, and tangent majorants. For example, the cost function can be nonconvex and the feasible set for the problem can be any convex set. Second, we propose convergence conditions, based on upper curvature bounds, that can be easier to verify than more standard continuity conditions. Furthermore, these conditions allow for considerable design freedom in the iteration-dependent behavior of the algorithm. Finally, we give an original characterization of the local region of convergence of MM algorithms based on connected (e.g., convex) tangent majorants. For such algorithms, cost function minimizers will locally attract the iterates over larger neighborhoods than typically is guaranteed with other methods. This expanded treatment widens the scope of the MM algorithm designs that can be considered for signal and image processing applications, allows us to verify the convergent behavior of previously published algorithms, and gives a fuller understanding overall of how these algorithms behave.     

Data Allocation with Minimum Cost under Guaranteed Probability for Multiple Types of Memories

As the advance of memory technologies, multiple types of memories such as different kinds of non-volatile memory (NVM), SRAM, DRAM, etc. provide a flexible configuration considering performance, energy and cost. For improving the performance of systems with multiple types of memories, data allocation is one of the most important tasks. The previous studies on data allocation problem assume the worst (fixed) case of data-access frequencies. However, the data allocation produced by employing worst case usually leads to an inferior performance for most of time. In this paper, we model this problem by probabilities and design efficient algorithms that can give optimal-cost data allocation with a guaranteed probability. We propose DAGP algorithm produces a set of feasible data allocation solutions which generates the minimum access time or cost guaranteed by a given probability. We also propose a polynomial-time algorithm, MCS algorithm, to solve this problem. The experiments show that our technique can significantly reduce the access cost compared with the technique considering worst case scenario. For example, comparing with the optimal result generated by employing the worst cases, DAGP can reduce memory access cost by 9.92 % on average when guaranteed probability is set to be 0.9. Moreover, for 90 percents of cases, memory access time is reduced by 12.47 % on average. Comparing with greedy algorithm, DAGP and MCS can reduce memory access cost by 78.92 % and 44.69 % on average when guaranteed probability is set to be 0.9.     

基于密钥存储优化的LKH++算法

根据d度LKH树和成员划分为子组思想给出了LKH 算法的两种推广。采用非线性规划的方法刻画后一种推广算法中通信开销与存储开销之间的关系，指出了如何通过适当增大通信开销以取得优化的存储开销。     

Resource optimization in QoS multicast routing of real-time multimedia

We consider a network design problem, where applications require various levels of Quality-of-Service (QoS) while connections have limited performance. Suppose that a source needs to send a message to a heterogeneous set of receivers. The objective is to design a low-cost multicast tree from the source that would provide the QoS levels (e.g., bandwidth) requested by the receivers. We assume that the QoS level required on a link is the maximum among the QoS levels of the receivers that are connected to the source through the link. In accordance, we define the cost of a link to be a function of the QoS level that it provides. This definition of cost makes this optimization problem more general than the classical Steiner tree problem. We consider several variants of this problem all of which are proved to be NP-Hard. For the variant where QoS levels of a link can vary arbitrarily and the cost function is linear in its QoS level, we give a heuristic that achieves a multicast tree with cost at most a constant times the cost of an optimal multicast tree. The constant depends on the best constant approximation ratio of the classical Steiner tree problem. For the more general variant, where each link has a given QoS level and cost we present a heuristic that generates a multicast tree with cost O(min{logr,k}) times the cost of an optimal tree, where r denotes the number of receivers, and k denotes the number of different levels of QoS required. We generalize this result to hold for the case of many multicast groups.     

Low-cost routing in selfish and rational wireless ad hoc networks

Numerous routing protocols have been proposed for wireless networks. A common assumption made by the majority of these protocols is that each wireless node will follow the prescribed protocol without any deviation. This may not be true in practice since wireless nodes could be owned by users who perform in their own interests. We then have to design routing protocols that still work properly even for networks composed of selfish nodes. In this paper, we propose a unicast routing protocol to address this issue under the assumption that all networking nodes are rational. Here, a node is rational if it always chooses a strategy that maximizes its benefit. We assume that each node has a privately known cost of relaying a unit of data for other nodes. In our protocol, each wireless node has to declare a cost for forwarding a unit of data. When a node wants to send data to the access point, it first computes the least cost path to the access point and then computes a payment to each node on this path. We present a pricing mechanism such that the profit of each relay node is maximized when it declares its true cost. We also give a time optimal method to compute the payment in a centralized manner. We then discuss in detail how to implement the routing protocol in the distributed manner. We conduct extensive simulations to study the ratio of the total payment over the total cost incurred by all relay nodes. We find that this ratio is small in practice. Our protocol works when the wireless nodes will not collude and we show that no truthful mechanism can avoid the collusion of any pair of two nodes. We also give a truthful mechanism when a node only colludes with its neighbors.     

Modeling and Analyzing a Joint Optimization Policy of Block-Replacement and Spare Inventory With Random-Leadtime

We consider a generalized joint optimization policy of block replacement & periodic review spare inventory with random lead time. According to the relationship between geometric area in the graph of inventory level over time, and holding or shortage costs, a model analyzing four mutually exclusive & exhaustive possibilities is developed for the expected average cost per unit time, and is based on the stochastic behavior of the assumed system. The model reflects the cost of inventory holding, spare shortage, replacement, and ordering. And for the first time known to the authors, we deliver the sufficient and necessary conditions of the existence and uniqueness of the minimum in the joint models of this type. Because the model and its analysis are general, one existing result is shown to be subsumed by this model with some modifications. Some numerical cases verify the deduction, and give a general searching solution procedure. Finally, we introduce some discussions related to the models. The models mentioned in the paper can be readily applied in many fields such as economical fields, financial engineering, armament administration, and even medical fields, with some modifications. And the mathematical deduction in the paper will be a guideline for analyzing related stochastic models.     

PCB报价快速成本分析

文章着眼于对市场信息的快速反应,力求通过研究快速的PCB工程资牵片交计方法达到快速提供报价成本分析的目的.通过对工程资料设计规则和成本计算规则的分析研究,将两者有机结合起来.根据成本计算规则分析简化工程资料设计,通过分析工程资争日交计规则,建立优化程序,有针对性地简化工程资料设计.从而实现由快速的工程资料设计建立成本构成,再由成本构成快速产生成本分析报告.文章的创新点在于,基于成本计算规则研究建立快速的工程资料设计方法并开发相应的应用系统,从而快速实现成本明细分析,满足对市场信息的快速反应需求.     

Admission control in IEEE 802.11e wireless LANs

Although IEEE 802.11 based wireless local area networks have become more and more popular due to low cost and easy deployment, they can only provide best effort services and do not have quality of service supports for multimedia applications. Recently, a new standard, IEEE 802.11e, has been proposed, which introduces a so-called hybrid coordination function containing two medium access mechanisms: contention-based channel access and controlled channel access. In this article we first give a brief tutorial on the various MAC-layer QoS mechanisms provided by 802.11e. We show that the 802.11e standard provides a very powerful platform for QoS supports in WLANs. Then we provide an extensive survey of recent advances in admission control algorithms/protocols in IEEE 802.11e WLANs. Our survey covers the research work in admission control for both EDCA and HCCA. We show that the new MAC-layer QoS schemes and parameters provided in EDCA and HCCA can be well utilized to fulfill the requirements of admission control so that QoS for multimedia applications can be provided in WLANs. Last, we give a summary of the design of admission control in EDCA and HCCA, and point out the remaining challenges.