对适时制(JIT)环境下成本管理会计若干问题的思考

通过对适时制(JIT)主要特点的论述，探讨了现代新的制造环境对传统成本管理会计所带来的冲击，提出了初步的应对措施。     

Combined Petri net modelling and AI-based heuristic hybrid search for flexible manufacturing systems—part II. Heuristic hybrid search

This two-part paper presents modelling and scheduling approaches of flexible manufacturing systems using Petri nets (PNs) and artificial intelligence (AI)-based heuristic search methods. In Part I, PN-based modelling approaches and basic AI-based heuristic search algorithms were presented. In Part II, a new heuristic function that exploits PN information is proposed. Heuristic information obtained from the PN model is used to dramatically reduce the search space. This heuristic is derived from a new concept, the resource cost reachability matrix, which builds on the properties of B-nets proposed in Part I. Two hybrid search algorithms, (1) an approach to model dispatching rules using analysis information provided by the PN simulation and (2) an approach of the modified stage-search algorithm, are proposed to reduce the complexity of large systems. A random problem generator is developed to test the proposed methods. The experimental results show promising results.     

不同投资主体建设项目工程造价管理的探讨

针对社会主义市场经济体制下，投资渠道多样化，投资主体多元化情况，论述了对不同投资主体建设项目，实行不同的工程造价确定与控制的方法，从而实现全社会固定资产投资的良性循环和全过程工程造价管理的健康发展。     

我国企业保险体系的若干问题探析

本文总结并分析了我国企业保险体系中存在的若干问题，并结合我国经济体制改革的新形势，提出了如何解决这些问题，完善企业保险工作的构想。     

统一电力市场中兼具市场效率与经济公平的实现

南方电网中的五省(区)间差异巨大,为了建立统一的区域电力市场,在建立公平的交易机制和交易规则、促进自由竞争、提高市场效率的同时,必须考虑交易结果对区域内经济协调发展的影响。作者将关税理论应用于南方区域电力市场,结合各地区经济发展水平,提出了对自由竞争结果进行适度宏观调控的基本思路。算例分析表明,该思路是可行的。     

2005年中国风电产业回顾和未来5年的展望

在对2005年风电装机容量进行准确统计的基础上,分析了风电场建设快速增长但国产设备制造能力仍然薄弱的态势。回顾2005年内发生的对风电具有里程碑意义的事件及对发展趋势的影响。指出“十五规划”期间风电的进展和教训,强调未来5a应以国产化能力和风电上网电量衡量业绩。     

强夯法在湿陷性黄土加固工程中的应用分析

本文从热电厂的盈亏分析入手，找出了最佳的盈亏平衡点，从而给出热价函数和电价函数，在一定程度上解决了热价制定难的问题。     

降低极薄金矿脉开采成本新途径的研究

傲汉旗撰山子金矿用人工底柱代替矿石顶底柱，铁溜井代替木溜井、《金属量》承包代替作业进尺的方法，减小了极薄金矿脉开采的损失率与贫化率，为同类矿山降低开采成本开创了一条新途径。     

A contribution to the development of strategic control and planning instruments: An acquisition case study

The present paper is part of the efforts made by the authors in recent years to develop strategic control and planning instruments in corporations using OR‐techniques like system dynamics, control theory, and group multicriteria decision aid. A more general framework called ‘adaptive control methodology’ (ACM) combines all these techniques. It has been presented in several papers. The objective of the present analysis is to calibrate this instrument and to tune it to the corporate needs by analysing real‐world applications. More specifically, several case studies have been investigated in large multinational organisations in the food sector. An acquisition case has been used for the calibration purpose. It is analysed in the paper from the ACM perspective to provide additional material for revisiting and improving the methodology.     

Coordinated scheduling of production and delivery from multiple plants

This paper deals with the scheduling of orders and vehicle assignment for production and distribution planning in a scenario of no-wait, immediate delivery to the customer site. We first describe the problem and then present an integer programming model that maximizes the weighted value of the orders served. We consider a special case of the problem which can be solved in polinomial time by a minimum cost flow algorithm. Based on this approach we develop a heuristic procedure for the general case. Comparisons with an exact graph-based method attest that our heuristic produces good-quality solutions in short running times.