既有项目法人项目盈利能力分析的简化

在评价既有项目法人项目时,根据项目实际情况,分析选取相关技术经济评价数据,避开现有资产的分析,从而达到简化盈利能力分析的目的。     

Information Systems Offshore Outsourcing: An Exploratory Study of Motivations and Risks in Large Spanish Firms

Prior research has documented that IT investment increases market returns. Economic theories predict such returns to be recognized in accounting profitability; this relationship remains ambiguous in prior literature. We reexamine the relationship between IT investment and firm profitability. Our approach is unique in that we examine complementarities between distinct IT components. We document that a firm’s investments in IT components exhibit different impacts on its profitability conditional on the level of investments in complementary components.     

Driving business performance: innovation complementarities and persistence patterns

Complementarities between technological and non-technological innovation are crucial determinants of firm performance. Although innovation complementarity has been extensively tested in the empirical literature, it has not been analysed in conjunction with innovation persistence. This fact is mainly due to the lack of data sets able to provide adequate longitudinal information. The capacities to develop market-oriented behaviour and introduce new organisational innovations, together with technological innovation, are the drivers of a firm’s productivity and profitability. We find that these activities complement technological innovation and that their impact is greater when they persist over time, thus introducing a more general concept of innovation persistence. We present an empirical model based on a large new panel of Italian manufacturing firms covering the period 2000–2012 which enables us to determine the precise impacts of a firm’s innovative attitude, in a broad definition that incorporates non-technological innovation and persistence, on its productivity and profitability.     

现阶段铜行业经营困境初探

铜工业在国内的扩张离不开我国综合国力的提升以及国内市场对铜的需求的增长，现阶段我国工业化所处的阶段决定了金属消费量仍将持续走高。铜价的波动已成为影响国内铜行业盈利能力的重要因素，不断提高的原材料成本削弱了企业的盈利能力，限制了原材料的选择。在分析我国铜消费现状和铜产业发展面临的问题的基础上，以江西铜业集团为例，采用对比模拟的方式分析了它与其他行业上市公司的经营状况，并对该公司净利润增长率与铜价增长率进行相关性模拟，提出了统一建立企业风险保障基金的必要性，并从政策依据、资金来源、基金使用方向等方面系统地阐述了该政策的具体实施细则。     

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.     

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。     

靖边气田统5井区马五13成岩作用研究

马五13是靖边气田统5井区的主力产气层,其岩性主要为潮上带及潮间带含膏(结核和晶体)泥-粉晶白云岩.马五13经历了准同生白云石化、准同生石膏生长和交代作用、重结晶作用、表生岩溶作用、埋藏白云石化作用、埋藏溶解作用、矿物充填作用和去白云石作用等8种主要成岩作用,其中对马五13白云岩储层演化影响较大的是表生岩溶作用、埋藏溶解作用和各种矿物对孔洞缝的充填作用.在对成岩作用研究的基础上,把马五13划分为4个成岩作用区.Ⅰ、Ⅱ区是储层发育有利区,Ⅲ区有少量储层发育,Ⅳ区储层不发育.     

利润的技术来源RFID

RFID是一个炙手可热的名词，虽然RFID电子标签的价格居高不下，但凭借它数据采集的实时性，和标签可存储数据的特点，成为人们关注的焦点。那么，企业采用RFID系统到底会为其企业竞争力带来什么样的影响呢?资金利润率、资金周转率和投资回报率是一个企业竞争力的最真实体现，所有成功的企业都在努力的处理好这三者关系。文章从利润率和资金周转率两个方面解释了RFID对资金回报率的影响。     

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.     

2013年Tenaris和Vallourec钢管生产经营状况分析

从钢管销售量、盈利能力、市场分布、资产负债情况和偿债能力等方面,分析了2013年Tenaris和Vallourec两大钢管集团的生产经营情况.分析认为：2013年Tenaris集团和Vallourec集团的经营基本平稳,虽然北美市场陷入短暂低迷,但中东市场需求的迅猛增长在很大程度上提升了这两家企业的业绩;Tenaris和Vallourec两大钢管集团对当前油价下跌都表现出一定的担忧.