海外道路工程项目实施成本管理标准浅析

随着道路工程施工企业竞争压力的激增,道路施工企业想要实现发展的突破就必须以施工成本的管理为重点内容,降低企业管理成本,提高企业的管理水平。文章阐述了施工项目成本管理意义,针对我国道路施工项目中的海外道路工程项目中存在的成本管理问题进行深入分析,并提出加强施工项目成本全过程控制的有效措施,降低项目成本,提高施工项目效益。     

成品管理：印企材料最佳库存测算方法

在市场经济条件下，企业产品要想赢得竞争优势，抢占市场．就要努力实现企业成盘最小化。如何适应当今对代特点建立降低成本的新思路和新方法，对于有效地进行价格竞争，提高企业的竞争能力和经济效益都有着重大现实意义一般企业抓成本管理主要指生产成品管理．但对于印刷加工企业而言，因固定成本仅与产量保本量有关联．所以应重点加强变动成本中外购物资管理（即材料库存管理）．以达到降低产品成本提高经济效益的目的。     

开展电子商务利用互联网降低企业成本探讨

传统的商务活动是一种直线结构,存在一定的缺陷.商务活动的电子化使企业活动产生了重大的变革.通过互联网,企业可以以极低的成本获取和发布众多的信息,节约大量的时间和金钱以提高产品和服务品质,集中精力改善内部管理,处理急需解决的关键问题.试对开展电子商务,利用互联网降低企业成本进行探讨,认为互联网在商务活动中的应用,可以降低企业的管理成本、采购成本、销售成本等,最终降低企业成本.     

高新技术企业成本管理优势分析

21世纪高新技术企业将主导世界产业经济发展潮流。信息技术的发展,一方面为企业带来了生产和管理的手段,提高了劳动生产率,另一方面,也使全球经济一体化,企业因而面临着前所未有的竞争压力。在这种竞争日益加剧的情况下,企业要想成功必须制定可持续的长期战略,进行有效的战略管理,建立自己的竞争优势。会计信息在决定组织恰当的战略方向上扮演了重要角色,特别是成本信息对管理者制定和实施成功的战略提供关键信息,企业正在开始利用成本管理支持战略目标。成本管理不仅是成本核算和财务报告,它关注的焦点是促进管理,通过制定成本和其他信息来支持企业的管理,以实现战略目标。     

商务标准化-成本控制新名词

本文主要探讨了产品成本控制对产品竞争的作用，并重点介绍了三一成本控制新方法一商务标准化，通过物料种类管控，以提高采购批量、降低采购成本、库存管理成本，以综合降低产品成本，使产品在保证销售价格的前提下获得更大的利润。     

价值工程在日化企业产品开发中的应用

越来越多的企业开始从产品和市场推广竞争转向产品源头竞争，即通过降低产品开发成本，提高产品开发速度，价值工程是降低开发成本的行之有效的方法；以广东高露洁公司为背景，介绍了日化企业利用价值工程降低产品开发成本的做法。     

浅谈如何通过精细化管理促进电力营销服务

市场化的逐渐深入给电力企业营销工作提出了更高的要求,为提高企业的营销管理水平、提高工作效率并降低管理成本,在电力营销工作中实行精细化管理是大势所趋。本文通过介绍精细化管理的概念和精细化管理工作要点,着重讨论通过精细化管理提高电力营销服务水平的路径。     

企业经营管理中的质量成本管理探究

质量是企业存在的生命,利润则是企业发展与进步的动力,强化企业质量成本管理是企业有效地降低经营管理成本、增加利润的关键,更是企业迈入更加健康、有序的发展轨道的重要基础,对于企业的健康发展有着极其重要的意义。在时代飞速进步以及社会主义市场经济发展步伐不断加快的今天,企业的经营管理面临着更多的机遇和更大的挑战,加强质量成本管理,已经逐渐成为企业增强其竞争实力的重要手段之一。     

试论提高企业经济效益管理的方法

[摘要]控制好成本管理，企业就能够提高自身的经济效益。本文主要从现代企业造成成本较高的原因以及加强成本管理，提高经济效益这两个方面来分析成本管理与企业经济效益。     

中小企业的未来——电子商务

电子商务是运用现代通信技术、计算机和网络技术进行的一种社会经济形态,其目的是通过降低社会经营成本、提高社会生产效率、优化社会资源配置,从而实现社会财富的最大化利用.电子商务以低廉的交易成本、简化的贸易流程、超越时空限制的经营方式和由此带来的巨大利润,正成为传统企业,特别是中小企业追逐的热点,显示出了极强的生命力.     

Understanding risk and uncertainty in supplier networks--a transaction cost approach

This study deals with managing risks in relationships between a larger final assembler and smaller suppliers. These relationships are often based on asymmetric cooperation where the smaller companies are highly dependent on the larger companies. This dependency can cause significant uncertainty for small and medium-sized enterprises that often operate with a narrow customer structure and minor negotiation power compared with their larger partners. The transaction cost approach (TCA) has been used as a framework for the analysis of uncertainties and risks related with these relationships. Despite the very comprehensive nature of empirical applications and theories of the transaction cost approach, these theories have not been very widely tested in the environment of small and medium-sized enterprises. Our study indicates that dependency and asymmetry are two major uncertainty and transaction cost causing drivers. Closer, long-term relationships are needed in order to minimize the transaction costs and risks. A smaller customer structure increases dependency and reduces partnership-specific transaction costs. The optimal strategy is to balance these opposite drivers. Options and linkages to the company's goals and strategies should therefore be the leading principles in balancing transaction cost uncertainty and risk. Empirical evidence from the electronics industry is presented. Alternative management approaches and further research areas are discussed.     

Supply Chain Management：a Certain Choice of Modern Enterprises

With the rapid development of the global economy and the escalating complexity of the competitive environment, modern enterprises are now exploring a new and effective management model. As an advanced and effective modern management pattern, supply chain management （SCM） emerges as the times require. This article depicts some basic theories of SCM, and puts up that IT is the key to SCM. Then it describes that SCM is an effective approach to strengthen the competition advantage of modern enterprises. Finally, some proper ideas and strategies are suggested concerned with SCM in Chinese enterprises.     

精益生产管理提升钢铁企业竞争力

精益生产作为一种先进的生产组织方式,在很多企业被用于流程优化,从而实现成本最低化和利润最大化。本文针对国内钢铁行业的现状,以某一国有大型钢铁企业T公司为研究对象,面对企业管理效率低下、职工素质不高、竞争意识淡薄等问题,从重塑企业文化、推行5S管理、全面生产维护(TPM)、全面质量管理(TQM)4方面实施精益生产,并对该企业取得的成效进行总结,提出建议,为同类企业推行精益生产提供参考。     

汽车电子商务发展与企业ERP的整合

通过对我国汽车工业电子商务和企业ERP实施的现状分析，分析了电子商务和ERP之间的密切关系。在电子商务时代，作为企业信息系统之主体的制造资源计划MRP-II/ERP系统应该与电子商务有机结合起来，即是在制造资源计划MRP-II/ERP的基础上，充分利用互联网络技术，将供需链管理、客户关系管理、电子商务、办公业务等功能全面集成，形成资源共享、数据共享，适应网络经济的充分柔性的企业管理信息系统。     

A Transaction Frequency Based Trust for E-Commerce

Most traditional trust computing models in E-commerce do not take the transaction frequency among participating entities into consideration, which makes it easy for one party of the transaction to obtain a high trust value in a short time, and brings many disadvantages, uncertainties and even attacks. To solve this problem, a transaction frequency based trust is proposed in this study. The proposed method is composed of two parts. The first part is built on the classic Bayes analysis based trust models which are ease of computing for the E-commerce system. The second part is the transaction frequency module which can mitigate the potential insecurity caused by one participating entity gaining trust in a short time. Simulations show that the proposed method can effectively mitigate the self-promoting attacks so as to maintain the function of E-commerce system.     

Modular production networks: a new American model of industrial organization

This paper uses the case of contract manufacturing in the electronicsindustry to illustrate an emergent American model of industrialorganization, the modular production network. Lead firms inthe modular production network concentrate on the creation,penetration and defense of markets for end products—andincreasingly the provision of services to go with them—whilemanufacturing capacity is shifted out-of-house to globally operatingturn-key suppliers. The modular production network relies oncodified inter-firm links and the generic manufacturing capacityresiding in turn-key suppliers to reduce transaction costs,build large external economies of scale and reduce risk fornetwork actors. I test the modular production network modelagainst some of the key theoretical tools that have been developedto predict and explain industry structure: Joseph Schumpeter'snotion of innovation in the giant firm; Alfred Chandler's ideasabout economies of speed and the rise of the modern corporation;Oliver Williamson's transaction cost framework; and a rangeof other production network models that appear in the literature.I argue that the modular production network yields better economicperformance in the context of globalization than more spatiallyand socially embedded network models. I view the emergence ofthe modular production network as part of a historical processof industrial transformation in which nationally specific modelsof industrial organization co-evolve in intensifying roundsof competition, diffusion and adaptation.     

基于BSC+ABC的包装企业成本管理与控制研究

目的研究基于平衡计分法和作业成本法的包装企业成本管理与控制。方法通过分析包装企业成本管理和控制,研究其成本与产品质量等多方面因素的关系;通过分析BSC+ABC的互补和整合,分析包装企业成本管理中运用该方法的适用性和可行性。结果通过将成本细分至包装企业各项流程,得到了运用BSC+ABC方法的体系及指标,并提出了包装企业中基于该方法的过程步骤。结论基于BSC+ABC方法为包装企业成本管理与控制提供了一种新思路,并主动、动态地服务于包装企业成本管控,不仅有利于实时监测成本,且能帮助企业灵活高效地制定战略,进而提升管理绩效。     

Kaizen costing for lean manufacturing: a case study

In the past decade due to increasing global competition US firms have radically changed their manufacturing practices to improve their competitiveness. In pursuing this goal they have adopted a number of advanced techniques, such as just-in-time, total quality management, lean manufacturing, flexible manufacturing systems, process improvement, and design for manufacturability, to name a few. The objectives of all these programmes have been to reduce cost, improve quality, reduce cycle time, and increase flexibility on the factory floor. Support systems such as finance and cost management, however, have generally not kept pace with the level of corresponding operational changes being implemented. This paper presents a case study of kaizen costing as practised by Boeing Commercial Airplane Company, IRC Division. The purpose of this study is to describe a method used to set kaizen costs which will provide relevant cost data to support lean production decisions that would be useful to practitioners.     

What Drives (or Hampers) Outsourcing? Evidence for a Local Production System in Emilia Romagna

The paper investigates the drivers of the outsourcing decisions of firms located in a specific local production system. Different kinds of drivers are considered drawing on different strands of the literature, considering the firm from an organizational point of view, and as a production, industrial and innovation unit of analysis. Theoretical correlations between outsourcing decisions and variables are formulated and tested with respect to a representative cross-section sample of the firms in Reggio Emilia, a local production system in Emilia Romagna. The main result of the paper is that, in the local context investigated, transaction costs do not seem to be a significant driver of outsourcing. The decision to externalize is rather driven by other arguments, strongly based on the resource–competence approach, factors such as the need for tapping into the providers to promote technological innovation. On the other hand, these drivers are contrasted by the industrial relations of the firms, as workers and workers' representatives significantly hamper it, possibly fearing job losses, or at most expect to be involved in the relative decision in order to make it possible or even spur it. These results have important implications, both at the research level—at which they suggest to complement the transaction cost analysis of outsourcing with that of other approaches—and at the management level—at which they support the thesis that external organizational innovations, such as outsourcing, cannot neglect internal organizational aspects, such as human resource management and industrial relations.     

低碳环境下废钢铁再加工生产调度优化

针对废钢铁再加工过程的工艺特点和约束条件设计了碳足迹计量方法,构建了最小化经济成本与碳交易成本总和的低碳调度模型。从理论分析和数值实验两方面探讨了碳限额、碳价及碳交易对总成本、碳排放和最优调度方案的影响。研究表明:废钢铁再加工低碳调度方案能有效减少碳排放,但可能会引起总成本的增加,若政府设置合理的碳限额,可大大提高废钢铁企业碳减排的积极性;碳限额的增大能有效降低总成本,对碳排放和最优调度方案无直接影响;高碳价促使废钢铁企业选择更具减排优势的加工设备、工艺路线和精料调度方案,从而降低碳排放,但过高的碳价对碳减排作用不大。