低成本碳纤维的研究进展与应用

近年来，碳纤维及其复合材料在越来越多的行业得到应用。然而，受限于碳纤维较高的制造成本，限制了碳纤维的大批量规模化应用。其中，碳纤维原丝制造成本是影响碳纤维制造成本的主要因素。综述了采用降低碳纤维原丝制造成本，进而降低碳纤维制造成本相关技术的研究进展，并对低成本碳纤维的应用现状进行了总结。     

基于成组编码的零件制造成本评价

根据敏捷制造的特点，在分析现有零件制造成本评价方法的基础上，提出了基于成组编码的零件制造成本评价方法，并以冲压件为例，制定了基于成本特征的零件成组编码系统，实现了敏捷制造模式下零件制造成本的快速评价。     

当今制造业现状及前景简析

为了在越来越激烈的全球市场竞争中立于不败之地，各工业发达国家均投入巨资，对现代制造技术进行研究开发，并相继提出了多种全新的制造模式。如集成制造、柔性制造、智能制造、数字制造、网络制造等，其目标不外乎提高制造的效率和精度，以及增加加工的适应性和降低生产成本。     

船舶制造相关工艺的主要应力及变形问题初探

随着社会经济与科学技术的不断发展，船舶制造业在制造工艺及制造技术上获得很大突破，船舶质量不断提高。为进一步降低船舶制造成本，缩短施工时间，提高船舶质量，就需要改进造船工艺水平。进行船舶制造相关工艺的主要应力及变形问题的探讨，是不断改进与提高造船工艺水平的基础，通过对船舶建造过程中应力与变形控制的研究，从力学角度出发，分析船舶制造相关工艺的科学性，找出存在的问题及不足，提出改进措施，最终降低生产成本，提高船舶质量，为企业获得良好的经济效益与社会效益。     

复合材料结构制造成本估算模型及软件开发

基于制造工艺过程的成本估算模型,采用Delphi 可视化编程语言和SQL server数据库开发工具,开发了复合材料制造成本评估软件。介绍了基于制造工艺过程的成本估算模型的基本特点,重点讨论了工艺时间模型并分析了构件复杂程度对工艺时间的影响。此外,通过引入曲率熵的概念,对前人提出的构件复杂性因子进行了改进,以便更合理地描述构件的复杂度。提出了成本估算软件的总体方案,确定了软件实现流程,并建立了成本数据库管理系统。列举了用该软件对一种复合材料单曲率板的制造成本进行估算的过程。应用所开发的软件对某型飞机的复合材料副翼和金属副翼的制造成本进行了估算,估算结果表明,复合材料副翼由于采用了低成本工艺与整体化的设计理念,其制造成本低于金属副翼。      

基于特征的制造成本评价系统

简要论述了智能决策支持系统（ＩＤＳＳ）技术，然后介绍了基于特征的制造成本评价系统的系统结构，提出了基于特征制造成本预估算法。最后论述了基于特征的成本预估评价系统工作原理，并给出该算法和系统运行实例。     

先进复合材料可制造性中的成本估算理论框架

飞行器复合材料构件的可制造性评价是其结构制造工艺方案决策的重要依据,成本是评价体系中的一个重要指标。本文概述了先进复合材料可制造性中的成本概念及组成,应用过程估算方法建立了成本指标的估算理论框架及初步模型。通过对工时估算理论的分析,提出了适合于过程估算方法的工时概念关系式。应用本文所提出的先进复合材料可制造性成本估算理论,能够有效地建立较为实用的可制造性成本评价估算模型。     

制造企业压缩成本支出的有效途径

在逐步成熟的市场性经济体制潮流下，企业成本随着经济的发展实现不断的时代过渡，企业成本作为公司的重要环节，在整体的管理活动占据了企业的主要部分。因此在当今市场竞争中，压缩企业成本是有效增加利润的方法。本文通过对企业压缩成本在企业中的效用，结合自身经验提出了几个压缩制造企业成本的有效途径。     

汽车制造企业的供应链成本控制

供应链管理和成本管理是现代企业非常重视的问题,成本控制是供应链管理最主要的目的。降低供应链成本使企业获得更多的利润,并为客户提供更多价值,从而提高企业的竞争力和盈利能力。汽车行业是世界经济增长中一个非常重要的因素,汽车供应链是重要而复杂的,汽车制造企业的成本控制水平,直接影响到供应链成本的水平。本文对汽车制造企业成本控制的问题进行了研究,介绍了汽车供应链和汽车供应链成本,从目标成本、作业成本和交易成本分析了汽车制造企业的成本控制方法。最后根据成本控制的结果,建立汽车制造企业的成本控制绩效评价模式。     

机械设计中零件一般公差的运用

零件的公差与配合的正确、合理选用是机械设计中的一项重要工作内容，它对促进互换性生产，提高产品质量，降低制造成本都具有重要意义。选用公差时应遵循三个基本选用原则，即基准制选用原则、公差等级选用原则和公差带及配合选用原则。对于机器零件在功能上无特殊要求的要素，设计中可选择一般公差，既简化设计制造，又降低生产成本，提高产品互换性。     

An Investigation into the Relationship Between Maintenance and Finance

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A lateral transshipment model for perishable inventory management

Since inventory costs account for half of logistics costs, optimal inventory management to minimise total inventory costs remains a sustainable competitive advantage. Lateral transshipment (LT) is evidently a proven strategy to minimise total inventory costs. The additional LT costs are more than compensated by lowering the stock-out costs. Previous LT models have not been applied to perishable products. Our proposed LT model embodies spoilage costs in the total inventory costs function with the other cost components (purchase from a regular supplier, LT, backordering and holding), and optimises the trade-off among these five key cost components. Numerical examples from a supermarket chain case study demonstrate that, as compared against the no or lower spoilage costs scenarios, lower LT costs are required to trigger the decision point for implementing LT in the higher spoilage costs scenario. However, common to both the with and without spoilage costs scenarios, LT is still the preferred strategy to minimise total inventory costs, given the decision rules are satisfied.     

A Future Value Approach to Determining Project Duration

Optimal project duration for situations where project duration can be shortened by “crashing” activities is analyzed. The cost components considered are; regular direct costs, crashing costs and overhead costs. The regular direct costs are those associated with carrying out the various activities of the project. The crashing costs are those associated with shortening the project duration and represent the time-cost tradeoff. The overhead costs are assumed to be constant throughout the project's life. To facilitate the analysis, the costs are approximated by mathematical expressions. Calculating the cumulative future value of all costs leads to determining the optimal project duration.     

The economic burden of injury: Health care and productivity costs of injuries in the Netherlands

BackgroundDetailed information on health care costs and productivity costs for the whole spectrum of injuries is lacking. We measured the total costs of injuries by external-cause, injury groupings, age and sex.MethodInjury patients visiting an Emergency Department in the Netherlands were included. Health service use and work absenteeism were estimated with national database data and a prospective follow-up study. Health care costs (direct costs) and productivity costs (indirect costs) were determined using the incidence-based Dutch Cost of Injury Model.ResultsTotal costs of injuries were €3.5 billion annually (€210/capita and €4300/patient); €2.0 billion healthcare costs and €1.5 billion productivity costs. Home and leisure injury subcategory falls caused 41% of total costs. Traffic injury was prominent in the 15–54 age group, mainly due to bicycle injuries. Sports injuries, in special football/soccer injuries, resulted in high costs in the 15–24 age group. Although costs per patient were comparable between males and females, health care costs were higher in females, whereas males have more than twice as high productivity costs. Health care costs were highest for hip fractures (€20,000/patient). Extremity fractures had high costs due to high incidences and high productivity costs per patient.ConclusionOur detailed cost model identified known risk groups, such as elderly females with hip fractures resulting from falls, as well as less obvious important high risk groups, such as young children falling from furniture, young males who sustained football/soccer injuries and bicycle injuries among all ages. This information is essential to assess additional priority areas for prevention.     

Research on a Distribution Center Location Model Based on a Particle Swarm Optimization Algorithm

Logistics is supposed to be the important source of profits for the enterprises besides reducing material consumption and improving labor productivity.Transportation costs,distribution center construction costs,ordering costs,safe inventory costs and inventory holding costs are the important parts of the total logistics costs.In this paper,based on the research results of LMRP(location model of risk pooling) location with fixed construction cost,the LMRPVCC(location model of risk pooling based on variable c...     

电子商务企业的成本优势分析

通过对电子商务企业的成本分析，指出企业可变成本大量地被沉淀为固定成本，同时企业交易成本、生产成本、管理成本相对收缩。分析表明，网络环境下企业的交易成本向着两个相反的方向发展，这两个方向都具有提高企业竞争优势的效果；在生产领域，电子商务改变企业竞争的基础主要在于降低企业单位劳动成本和产品设计成本；企业实施电子商务不仅降低了库存成本，而且提高了企业内部每个管理层的管理能力，扩大了它们的管理范围，使管理成本相对下降，这一切都有助于提高企业的竞争力。     

The external costs of traffic injury: Definition, estimation, and possibilities for internalization

The external costs of traffic injury in Norway are estimated. External costs are all costs that are imposed on others and not borne by the person whose activity generates the costs. Three types of external cost are identified: system externalities, physical injury externalities, and traffic volume externalities. System externalities are costs that road users impose on the rest of society. Physical injury externalities are costs that one group of road users imposes upon another in crashes in which both groups are involved. Traffic volume externalities are the costs imposed on other road users when an additional road user joins traffic. System externalities are estimated to be about 30% of the total cost of traffic injury. Physical injury externalities are estimated to be about 10% of the total cost of traffic injury. No precise estimate can be given for traffic volume externalities. Possibilities for internalizing the external costs are discussed. In Norway, current taxes on ownership and use of motor vehicles cover the external costs of traffic injury, although the taxes were not designed with this purpose in mind.     

The underdeterrence,underperformance response to privacy,data protection laws

The digital economy has been defined in the economic literature as one with near zero marginal cost, unmonetized services but also an escalating data flow. After a careful review of the most recent economic papers, we offer an alternative theory on the cost of privacy and data protection regulations. We have observed that the characteristics of the regulation lead not only to the amplification of costs that have been traditionally assigned as variable costs by the literature, but also of costs that used to be fixed but have been outsourced in the digital economy, meaning that significant new variable costs might trigger diseconomies of scale. At the same time, privacy and data protection regulations have created incentives that are making the dominant firms insource, in what seems to be a way back to increased sunk fixed costs for these firms. Having all that in mind, we claim that the perception of deterrence and compliance costs has affected how firms might decide to incur higher risks to avoid costs. Although compliance costs are high, we claim that an efficient implementation of the regulation avoids much of these costs. Our claim is supported by evidence that a relevant share of the regulatory costs are now variable costs, leaving room for at least two efficient strategies that medium-sized firms might implement in order to avoid them. First, firms can lower the volumes of data that they use without significantly impairing the predictive functions of their algorithms. Second, firms can invest in security at a comparatively lower degree than dominant firms considering their lower exposure to strong regulatory action.     

Kostenverhältnis der gekoppelten Strom- und Nutzwärmeerzeugung

The ratio of specific costs in combined production of useful heat and power (cogeneration) is discussed from the energy as well as exergy points of view. On one hand, the specific costs of cogeneration are compared to the costs of separate production of power in a power plant and heat in a boiler. On the other hand, the total costs are divided into the costs of power and of heat production on the basis of the thermodynamic parameter. As a result, an equation is proposed for cogeneration costs allocation; these depend on plant efficiency, quantity of heat and the turbine's steam extraction temperature. The equation is critically analysed and evaluated numerically on an example. It enables a good estimation of the ratio of specific costs, but calculation of the absolute values of these costs is not possible.     

Long term medical costs of motor vehicle casualties in Alberta (1999): a population-based, incidence approach

The purpose of this paper is to estimate the long term medical costs attributable to motor vehicle accidents (MVAs) for all persons in Alberta, Canada in 1999, primarily using observational data. Injury claims with personal identifiers for 1999 were reported by the automobile insurance companies. These records were linked to the provincial health registry which covers the entire population. The registry is linked to databases which identify all inpatient and outpatient (including emergency room) visits, physician services, and other health records. Utilization and costs were derived for all casualties who were admitted to hospital or seen in an emergency room, and for a large sample of other (low severity) cases; a sample of matched controls was derived and their costs were also estimated. Actual costs were obtained for 3 years, and longer term costs were projected for subsequent years. Total costs attributable to MVAs were estimated at over $117 million for 1999. Average net costs per casualty, reported by severity group, were: $22.9 thousand for hospital cases; $3.6 thousand for emergency room – only cases; and $157 for other cases. Long term costs were 65% of first year costs for hospitalized cases and 250% for emergency room cases. Overall, aggregate costs for all non-hospital cases exceeded those for hospitalized cases.