粒子群优化算法在企业财务危机预警中的应用

文章选取企业盈利能力作为企业财务预警指标,运用粒子群优化算法,对样本进行指标分析,得出企业财务预警模型的分析结论,对企业经营决策起到重要的参考和指导性作用。     

Evaluating the effect of ration composition on income over feed cost and milk yield

Feed is generally the greatest expense for milk production. With volatility in feed and milk markets, income over feed cost (IOFC) is a more advantageous measure of profit than simply feed cost per cow. The objective of this study was to evaluate the effects of ration cost and ingredient composition on IOFC and milk yield. The Pennsylvania State Extension Dairy Team IOFC tool (http://extension.psu.edu/animals/dairy/business-management/financial-tools/income-over-feed-cost/introduction-to-iofc) was used to collect data from 95 Pennsylvania lactating dairy cow herds from 2009 to 2012 and to determine the IOFC per cow per day. The data collected included average milk yield, milk income, purchased feed cost, ration ingredients, ingredient cost per ton, and amount of each ingredient fed. Feed costs for home-raised feeds for each ration were based on market values rather than on-farm cost. Actual costs were used for purchased feed for each ration. Mean lactating herd size was 170 ± 10.5 and daily milk yield per cow was 31.7 ± 0.19 kg. The mean IOFC was $7.71 ± $1.01 cost per cow, ranging from −$0.33 in March 2009 to $16.60 in September 2011. Data were analyzed using a one-way ANOVA in SPSS (IBM Corp., Armonk, NY). Values were grouped by quartiles and analyzed with all years combined as well as by individual year. Purchased feed cost per cow per day averaged $3.16 ± $1.07 for 2009 to 2012. For 2009 to 2012 combined, milk yield and IOFC did not differ with purchased feed cost. Intermediate levels (quartiles 2 and 3) of forage cost per cow per day between $1.45 and $1.97 per cow per day resulted in the greatest average IOFC of $8.19 and the greatest average milk yield of 32.3 kg. Total feed costs in the fourth quartile ($6.27 or more per cow per day) resulted in the highest IOFC. Thus, minimizing feed cost per cow per day did not maximize IOFC. In 2010, the IOFC was highest at $8.09 for dairies that fed 1 or more commodity by-products. Results of the study indicated that intermediate levels of forage cost and higher levels of total feed cost per cow per day resulted in both higher milk yield and higher IOFC. This suggests that optimal ration formulation rather than least cost strategies may be key to increasing milk yield and IOFC, and that profit margin may be affected more by quality of the feed rather than the cost.     

青岛某区域海水热泵供热供冷节能分析

结合目前国情,以青岛市某地区为例,介绍应用大型海水源热泵满足冬季区域供暖和夏季区域供冷的需求,阐述利用大型水源热泵系统实现区域供暖供冷的主要原理,将项目能源运行成本、环境收益与直燃溴化锂系统方案,传统锅炉房+冷水机组方案进行比较,从不同角度论证应用海水源热泵实现区域供暖供冷的可行性.     

加强管理是企业增效的关键

面对我国加入WTO的机遇和挑战,文章提出了我国企业增效是应加强企业的自身管理,同时分析了我国企业现有管理的不足之处,并提出了相应改进措施,对企业解困增效有一定的借鉴意义。     

中国建筑与房地产企业归核化经营收益能力研究

本文选取了我国沪深两市1999年之前上市、至2003年未退市的建筑与房地产业中实施归核化经营的27家A股上市公司作为研究样本,以改进的Jacquemin-Berry熵值测量法度量企业的归核化程度,并采用两种非参数检验的方法对样本企业归核化前后的收益能力进行了检验分析和相关性考察.得出的基本结论是,我国建筑与房地产业中的多业务企业,在实施归核化经营后,其收益能力获得了显著的提升,归核化经营之后的企业收益能力显著优于归核化之前的收益能力,并且企业收益能力的提升幅度与其归核化程度之间呈现出显著的正相关关系.     

关于提高当前中小建筑企业利润率的建议

从加大对建筑行业的综合监管,缓解市场过度竞争的局面;加强对建设单位行为的规范和监督,保障企业的合法权益;完善对中介机构的规范和监管机制,确保其执业行为的公平、公正等十个方面提出了提高当前中小建筑企业利润率的建议。     

BSC和ABPA的比较:企业绩效测度的问题与特征

阐述了作为绩效测量和战略管理工具的平衡计分的问题与特点,在此基础上提出了一种基于企业要素概念的新的绩效衍生工具———基于活动的盈利能力分析;分析并评价了两种测度方法在适用范围、测量标准、与战略的关系等方面的差异.