影响物流成本的因素

成本费用的管理是物流经济管理的核心，降低物流成本是企业永恒的课题。物流系统某一要素或小系统的变化，都对物流成本产生复杂组合。影响物流成本的因素很多，从企业微观的角度有基本因素、职能因素、营运因素。     

左手品牌力，右手渠道力

最努力的不一定获得最好结果，洞察未来，把握趋势，才能抓住机遇，获得持续领先。虽然预测不一定百分百准确，但是摸石头过河的时代毕竟一去不复返。有人说，对于白酒企业而言，预测有多远，就能走多远。行业发展不同阶段，竞争强度不同，市场趋动模式不同，企业的制胜模式也有较大差异。应对即将到来的品牌营销时代，需要找到市场基本的驱动因素。[第一段]     

企业的“第三利润源”-物流（上）

前言。成本是企业参与市场竞争的重要因素之一。从企业内部讲：成本不仅是衡量企业投入一产出的根本尺度，也是考察一个企业产品生产率、市场占有率与企业的利润率的唯一参照。成本与企业命运休戚相关，所以企业的领导者时时刻刻关注着企业的运作及市场各类物资(资源)价格的走势，因为它们与成本有着密切关系，而成本又与企业的利润成反比，企业运行成本太高，企业就没有利润，一个无利可图的企业在市场经济中能站住脚吗?企业的领导者总希望降底企业运行成本来打造企业的竞争力，使企业持续发展，故人们常说：“成本是企业的生存之道”。     

啤酒企业顾客价值及其驱动因素分析

本文阐述了对啤酒企业顾客价值的认识，介绍了啤酒企业顾客价值的驱动因素。     

作业成本法浅析

随着高科技的不断发展，资本日益密集，直接人工已不适宜作为分配制造费用的标准。企业管理逐步形成“作业管理”，以“成本驱动因素”论为理论基础的作业成本法应运而生。它可以通过利用产品和服务成本信息进行存货估计、价格和产出决策，也可以通过利用作业成本信息进行业绩计量和考核、作业管理、过程管理、顾客和市场盈利分析等；克服了传统成本核算的缺陷，正确地反映了产品的成本信息。     

"时间成本观念"在啤酒企业管理中的应用

为什么有这样一个的命题呢？思路来自于一个故事，就想算一算啤酒公司的成本，用另类的计算方法计算一下啤酒公司的时间成本。考虑一下降低时间成本的几种可能，并在管理中确立时间成本的概念。认真分析和认定影响成本的结构性，然后针对这些因素，寻求成本优势的战略和途径。[第一段]     

对油脂加工企业生产成本的分析与探讨

生产成本是影响企业经济效益的重要指标。分析了油脂加工企业生产成本的组成（如变动成本，固定成本，期间和直接成本等），并对其影响因素进行了探讨。     

论企业成本控制

一、成本控制的含义分析 关于成本控制的定义，不同经济环境有不同的解释，下面就公认的两种解释进行简要分析。从狭义上讲，成本控制是指运用各种方法，预定成本限额，按限额开支，以实际与限额比较，衡量经营活动的成绩与效果，并以例外管理原则纠正不利差异。广义的成本控制包括一切降低成本的努力，将一切物品发挥其最大价值，目的是以最低的成本达到预先规定的质量和数量。[第一段]     

正森印刷厂：在夹缝中创特色

2011年，对不少印刷企业而言，特别是苍南中小印刷企业不啻是个严峻考验。受国内外诸多因素影响，苍南许多印刷企业在用工成本、用地成本、用钱成本和用物成本快速上涨的恶劣环境中艰难地前行。     

出版社印制成本控制

企业成本管理的主题是控制，即根据企业经营目标和经济效益要求，对各项资金耗费进行事前预估，确定控制的标准或目标，然后进行核算，对实际与标准的差异进行分析、评价、考核，并采取相应措施，目的是保证企业经济效益目标的顺利实现。可见，在企业管理中，成本管理具有相当重要的战略地位。因为，在产品技术、质量、服务都不存在很大差距的企业之间，价格是决定企业能否在竞争中处于有利地位的主要因素，即所谓的成本领先战略。因此，许多企业不得不把成本作为决定其生存发展的最重要的因素来对待。     

On the value of the phenotypes in the genomic era

Genetic improvement programs around the world rely on the collection of accurate phenotypic data. These phenotypes have an inherent value that can be estimated as the contribution of an additional record to genetic gain. Here, the contribution of phenotypes to genetic gain was calculated using traditional progeny testing (PT) and 2 genomic selection (GS) strategies that, for simplicity, included either males or females in the reference population. A procedure to estimate the theoretical economic contribution of a phenotype to a breeding program is described for both GS and PT breeding programs through the increment in genetic gain per unit of increase in estimated breeding value reliability obtained when an additional phenotypic record is added. The main factors affecting the value of a phenotype were the economic value of the trait, the number of phenotypic records already available for the trait, and its heritability. Furthermore, the value of a phenotype was affected by several other factors, including the cost of establishing the breeding program and the cost of phenotyping and genotyping. The cost of achieving a reliability of 0.60 was assessed for different reference populations for GS. Genomic reference populations of more sires with small progeny group sizes (e.g., 20 equivalent daughters) had a lower cost than those reference populations with either large progeny group sizes for fewer genotyped sires, or female reference populations, unless the heritability was large and the cost of phenotyping exceeded a few hundred dollars; then, female reference populations were preferable from an economic perspective.     

浓缩苹果汁的色值实验与分析

通过色值实验方案设计、配置及色值结果计算、比较分析，找出影响浓缩苹果汁质量的主要因素，从而控制不利方面，降低生产成本。     

麦草浆黑液传热性能试验

研究了麦草浆黑液在搅拌槽内的传热性能，本文通过改变传热温差以及搅拌槽几何构型和桨叶转速等实验条件，研究了麦草浆黑液在不同物性、流变特性、流体动力学条件及流动空间几何特征下的传热特征。结果表明：上述因素对麦草浆黑液传热性能有显著的影响，进而为麦草浆黑液加热降粘方法的深入应用作一些理论铺垫，也对进一步研究非牛顿流体的传热性能起一定的指导作用。     

Spatial applicability of emission factors for modeling mobile emissions

Driving cycles are used to create mobile emission factors. Emission factors are, in turn, used to estimate mobile source inventories, provide standards for new vehicle emissions testing, and facilitate comparisons of laboratory experiments. This study examines the spatial representativeness of the driving cycles underlying California's CO, THC, and NOx emission rates that are applied when estimating regional mobile emissions inventories. Sixteen randomly selected vehicles were tested on a laboratory dynamometer using driving cycles representative of driving in different cities. A total of 214 tests, with repetitions, representing six driving cycles, were conducted on the 16 vehicles. We used a random effects analysis of variance to statistically examine the differences in the resulting emission rates. The study results suggest that California mobile source pollutant inventories prepared using emission rates based on the standard drive cycle may be off by as much as 30% for regions where traffic congestion and roadway networks differ significantly from those of Los Angeles.     

改善步进电机驱动电源性能措施的探讨

为提高步进电机运行的矩频特性,提出改善驱动电源性能的措施。通过分析步进电机运行特性,以单电压、高低(双电)压和调频调压供电驱动线路为例,采用多种改进步进电机驱动电源的措施,改善电流上升的前、后沿,使各相电流在高低频时都能保持额定值,提高了电机运行时的矩频特性。     

棉精梳机分离罗拉伺服驱动研究

针对新型棉精梳机分离罗拉采用单伺服电动机驱动功率过大的问题,提出采用双电动机单向混合驱动的方法,在满足分离罗拉运动规律的条件下,通过对混合驱动机构进行合理的动力分配,提出并列型以及偏列型差动轮系混合驱动的概念,并通过虚拟样机进行仿真分析,比较各方案中电动机的动态性能。结果表明:相较于伺服电动机直接驱动分离罗拉,混合驱动方案中驱动电动机的速度、加速度(绝对值)减幅达30%以上,显著改善了电动机的动态性能;该设计还可根据不同种类的棉花工艺需求对车速进行适度的调节,增加机构的柔性,为高效精梳机的研究提供了新思路。     

我国烟草种植业的效率评价

运用全国农产品成本收益资料,采用数据包络分析方法,测算了2004 年至2013 年的烤烟种植效率、全国20 个主要省市的烤烟种植效率、非DEA 有效决策单元的效率差距。结果表明:多数年份处于规模收益不变或规模收益递增状态;全国烤烟种植效率存在地区差异,13 省区有着不同程度的投入冗余和产出不足现象;不同产出指标选择对综合效率测算结果造成较大影响,反映了不同省市国家利益和烟农利益之间取向的相对偏向。在此基础上,采用多元回归模型探讨了种植综合效率的影响因素,发现产值对综合效率具有显著正向影响;物质和服务费用、人工成本、土地成本3 个投入要素与综合效率存在显著负向影响,说明在其他影响因素不变的前提下,单纯增加任一投入要素会造成综合效率的下降;现金收益对综合效率存在不显著的正向影响。最后根据研究结论提出四点政策建议。      

海水提溴工艺中酸化氧化技术研究

在卤水提溴工艺中,酸化氧化技术控制着溴素的提取率及其成本。通过试验研究,不同的温度、pH值、配氯率因素对溴素的提取有很大影响,当温度≥25℃、pH值为3左右,配氯率115%左右时,溴素提取率超过85%,生产成本较低,工业化生产经济效益较高。     

Estimating the global costs of vitamin A capsule supplementation: a review of the literature

BACKGROUND: Vitamin A supplementation reduces child mortality. It is estimated that 500 million vitamin A capsules are distributed annually. Policy recommendations have assumed that the supplementation programs offer a proven technology at a relatively low cost of around US$0.10 per capsule. OBJECTIVES: To review data on costs of vitamin A supplementation to analyze the key factors that determine program costs, and to attempt to model these costs as a function of per capita income figures. METHODS: Using data from detailed cost studies in seven countries, this study generated comparable cost categories for analysis, and then used the correlation between national incomes and wage rates to postulate a simple model where costs of vitamin A supplementation are regressed on per capita incomes. RESULTS: Costs vary substantially by country and depend principally on the cost of labor, which is highly correlated with per capita income. Two other factors driving costs are whether the program is implemented in conjunction with other health programs, such as National Immunization Days (which lowers costs), and coverage in rural areas (which increases costs). Labor accounts for 70% of total costs, both for paid staff and for volunteers, while the capsules account for less than 5%. Marketing, training, and administration account for the remaining 25%. CONCLUSIONS: Total costs are lowest (roughly US$0.50 per capsule) in Africa, where wages and incomes are lowest, US$1 in developing countries in Asia, and US$1.50 in Latin America. Overall, this study derives a much higher global estimate of costs of around US$1 per capsule.     

基于QFD／TRIZ／FCE技术的板式链设计

提出了QFD/TRIZ/FCE在机电产品开发中的集成模型.将这一模型用于微波干燥设备的传动机构开发,成功破解了该微波设备传动中存在的链条卡死、链条皱起、脱链等问题,设计了一种可以同时承受拉力和压力的新型链——板式链.该设计降低了设计成本、缩短了设计周期,得到了设计的最优方案解.