谈应收账款管理

在现代信用社会,应收账款广泛存在于企业中,是企业的一项重要的流动资产。分析了应收账款管理中存在的问题,着重从职能部门的确立、信用政策的制定、内部控制制度的健全、事后监督机制的建立、适当进行应收账款保理等方面进行了论述。     

加强应收账款管理增强企业竞争能力

分析应收账款形成的主要原因及其管理目标，以及加强应收账款管理的主要途径与措施。将坏账风险控制在最小范围内、最大限度地减少坏账损失是企业财务管理面临的十分紧迫的课题。     

浅谈加强企业应收账款的管理

应收账款是企业流动资产的一个重要组成部分,如何加强应收账款的管理,已经提升到企业经营活动的重要日程上来。本文分析当前企业在应收账款管理中存在的弊端,提出加强企业应收账款管理的措施,切实加强企业应收账款的管理。     

E-TOPSIS改进Shapley值的应收账款融资收益分配

应收账款融资业务收益的合理分配是参与各方持续稳定合作的基础。由于传统Shapley值在求解收益分配时因素考虑不全面,采用熵权-TOPSIS(E-TOPSIS)法对影响应收账款融资收益分配的资源投入、努力程度、风险损失和信息化水平等四个因素量化确定综合修正系数,建立了改进Shapley值的应收账款融资收益分配模型,确保参与各方获得公平合理的收益分配。最后通过算例分析验证,研究表明E-TOPSIS改进的Shapley值法确保收益分配与实际贡献相匹配,有利于提高合作的积极性,为应收账款融资参与各方公平合理的收益分配提供决策参考。     

施工企业应收账款管理之我见

近几年来,施工企业应收账款的数额日益攀升.在流动资产中所占的比例呈不断上升的趋势.结合实践经验和当前施工企业如何加强应收账款的控制管理提出一些粗浅的建议.     

赊销条件下如何管理应收账款

在市场经济条件下,企业之间的赊销行为越来越多,使企业经营管理中存在的风险进一步加大,文章从三个方面进行了阐述.     

施工企业应收账款增长原因及对策

应收账款是企业财务的重要组成部分.就施工企业应收账款增长的原因及如何降低施工企业应收账款进行了探讨.     

国有大型企业应收账款管理工作存在的问题

分析应收账款管理工作存在的问题，并有针对性地提出了解决办法。     

企业如何防范应收账款的风险

在激烈的市场竞争情况下,企业为了生存发展不得不利用赊销去开拓市场,这就不可避免的产生了应收账款.为此从企业持有应收账款的意义、持有应收账款的风险、如何采取措施来防范风险及转移风险等方面提出了看法.     

浅析应收账款管理的途径及措施

应收账款是企业的一项重要流动资产，也是企业的一项重要的货币性资产。加强应收账款的管理，必须从内部管理制度入手，建立完善的信用管理政策和有效的清收办法。     

因子定理在计算机集成制造系统网络可靠性分析中的应用

为了快速有效地分析计算机集成制造系统网络可靠性,提出了一种基于因子定理的计算机集成制造系统网络可靠度计算方法,并扩展了因子定理中的可靠度不变缩减原则.根据计算机集成制造系统子网络的特点,运用网络拓扑理论分别将办公自动化网络和制造自动化网络抽象为网络拓扑图,借助边因子定理、点因子定理及可靠度不变缩减原则,在可靠度不变的前提下简化了网络拓扑图,提高了计算计算机集成制造系统网络可靠度的速度.通过对算法的计算复杂度及应用实例的分析,说明这种分解和化简算法是快速有效的.     

再制造中质量信息割裂的博弈分析

由于现代工业专业化的分工,再制造企业和制造企业之间的质量信息割裂普遍存在.本文通过构建一个博弈模型分析两者长期合作如何通过重复博弈而形成,并在此模型基础上进行了扩展,引入联盟组织,构建出基于联盟的博弈模型.     

从城中村改造探索住户供电合理性

详细论述城市住宅中电气系统的新的设计要求和计算方法。     

Three-dimensional molecular shape determination from a limited number of projections

A real space method allowing the reconstruction of negatively stained crystalline objects from a limited number of projections is presented. The method is based on the assumption that only two density levels are required to describe an ideally negatively stained object (that of the volume occupied by the object and that of the volume occupied by the stain). The method is illustrated by the reconstruction of the asymmetric unit of catalase microcrystals using only the three principal projections. It is shown that other projections can then be predicted to a good approximation.     

Microclamping principles from the perspective of micrometrology – A review

This paper gives an overview of the field of clamping and gripping principles from the viewpoint of sample fixturing for dimensional metrology for microobjects. The requirements for clamping microcomponents that allow dimensional measurements are therefore explained before principles and solutions of microclamps as found in literature are reviewed and evaluated on basis of these requirements. Results show that there is no single superior clamping principle or method of implementation but rather several effective solutions for specific applications. The core value of this paper is the link between requirements for sample fixturing in dimensional micrometrology and the many approaches already investigated in the field of microclamping. A radar chart and a decision tree summarize and visualize the major aspects of this review. Finally, directions of future key research areas are suggested.     

Full-field dynamic strain reconstruction of an aero-engine blade from limited displacement responses

Blade strain distribution and its change with time are crucial for reliability analysis and residual life evaluation in blade vibration tests. Traditional strain measurements are achieved by strain gauges (SGs) in a contact manner at discrete positions on the blades. This study proposes a method of full-field and real-time strain reconstruction of an aero-engine blade based on limited displacement responses. Limited optical measured displacement responses are utilized to reconstruct the full-field strain. The full-field strain distribution is in-time visualized. A displacement-to-strain transformation matrix is derived on the basis of the blade mode shapes in the modal coordinate. The proposed method is validated on an aero-engine blade in numerical and experimental cases. Three discrete vibrational displacement responses measured by laser triangulation sensors are used to reconstruct the full-field strain over the whole operating time. The reconstructed strain responses are compared with the results measured by SGs and numerical simulation. The high consistency between the reconstructed and measured results demonstrates the accurate strain reconstructed by the method. This paper provides a low-cost, real-time, and visualized measurement of blade full-field dynamic strain using displacement response, where the traditional SGs would fail.     

符号学视角下的智慧制造系统集成框架

为了从社会和技术两个方面探讨智慧制造系统中的建模问题,从符号学的视角出发,建立和分析了由社会系统、信息系统和物理系统组成的智慧制造系统洋葱模型和阶梯模型,并用阶梯模型诠释了现有集成制造系统,指出现有集成制造系统的不同在于达到符号学的层次或包含符号学的层数,而智慧制造系统则是包括了符号学所有层次的集成模式。所提出的阶梯模型为制造系统集成与建模提供了一个系统清晰、根基牢固的理论框架。     

The effect of financing decisions on the choice of manufacturing technologies

This paper demonstrates the importance of jointly considering financing and technology choices when making manufacturing investments. We show that considerable value can be added to investments through financing decisions, and that the gains due to financing are sensitive to technology choice. A model of financing and technology choice is presented that considers differences in cost structure and product flexibility, and applies it to an example involving flexible manufacturing systems (FMSs). Three main results emerge. First, optimal financing decisions are different for different technologies and the choice of technology can change when financing and technology decisions are made simultaneously. Second, if one technology's fixed and variable costs are lower or its initial investment higher than another technology's the former has higher value added due to financing. Since empirical data shows that FMS and conventional technologies have this pattern, ignoring the benefits of debt financing leads to undervaluation of new technology. Third, product flexibility can add considerable value through its effect on financing decisions because product flexibility reduces variability of cash flows. A major conclusion is that financing and technology choice are long-term strategic decisions that should be made jointly. Firms that make these decisions separately, not considering the effect of one on the other, may make suboptimal technology decisions.