浅谈烟草行业B1包装机组电控系统改造

分析旧设备存在的问题，采用PLC及总线技术的控制方式，并应用组态方式设计、编程，降低设备的故障率、维护成本，确保设备运行的稳定性、可靠性，提升设备的有效作业率。     

照明节能设计在公路隧道中的应用分析

文章主要针对高速公路隧道照明系统的节能需求以及系统设计的状况,从而提出高速公路隧道照明系统节能设计在设计参数选用、硬件系统构成、控制方案选用以及营运管理、维护等方面的建议及对策,以期在满足规范的要求下,既满足节能要求,又降低工程造价和营运维护成本。高速公路隧道照明节能设计在保证为驾驶员提供安全舒适的驾驶环境的前提下,减少了能耗,降低了成本。从高速公路隧道对照明效果的具体要求出发,对高速公路隧道照明的节能问题进行了探讨。     

沥青路面预防性养护技术研究进展及关键问题

预防性养护属于路面的高级养护和管理，在路面出现任何破损情况之前，就采取一系列的保养和维护措施，预防和减缓路面的破损情况，使路面能够保持很好的使用性能。这种未雨绸缪的养护工作有效避免了以后对公路的大修或重建，使得建设维护成本大大地降低，在提高公路使用性能和工程效益方面，都起到了举足轻重的作用。本文阐述了沥青路面预防性养护技术研究的进展状况，并提出其中预防养护的关键问题。     

提高胜利作业八号平台液压系统可靠性的建造措施

正确的了解液压系统污染对设备产生的危害和做好污染控制,有助于增加平台设备正常运行的可靠性,提高液压元件使用寿命,降低维修成本。针对胜利作业八号平台存在多套液压系统及液压插拔桩系统对平台的安全重要性。本文分析了胜利作业八号平台液压系统的组成,多方面阐述了产生液压故障的原因,提出了保障胜利作业八号平台液压系统运行可靠性的建造预防措施。     

关于如何降低客户物流成本的思考

降低物流成本对于加强企业的财务管理来说,是用尽可能少的资金耗费和资金占用,实现最佳的经济效益。在买方市场条件下,企业要保证其市场地位,就必须尽可能满足降低客户物流成本的要求。降低客户的物流成本,已经成为企业应对市场竞争和维护客户关系的重要的战略决策资源。     

110KV变电站综合自动化系统有关问题探讨

变电站综合自动化是一项提高变电站安全、可靠稳定运行水平，降低运行维护成本，提高经济效益，向用户提供高质量电能服务的一项措施。文章通过分析变电站综合自动化系统存在的一些问题，对合理改造变电站综合自动化系统提出自己的建议。     

论医院内部会计控制制度建设

医院内部会计控制是为合理保证组织经营活动的效益性、财务报告的可靠性和法律法规的遵循性,而自行检查、制约和调整内部业务的自律系统。做好医院内部会计控制制度建设,对维护医院财产物质安全完整,避免或降低各种风险、促进医院运营活动的公益性、效率性和效果性具有十分重要意义。     

时间驱动作业成本系统误差仿真研究

为了合理预防成本偏差、提高成本系统(CS)的鲁棒性,文章构建最新的时间驱动作业成本系统(TDABC)的成本计算矩阵模型,界定归集、标定与计量三类误差,并运用仿真实验方法找出上述三类误差对成本总误差的影响规律。得到的主要结论有：第一,同一个资源库中的产能成本和实际产能之间的计量误差有相互抵消作用;第二,局部改进成本系统中的计量误差、标定误差能降低CS输出的成本信息的总误差,但资源库实际产能也存在误差时总误差会先减后增;第三,降低成本系统中的归集误差能降低成本系统总误差,但实际产能产生计量误差时会发生例外的情况。本研究为TDABC成本系统的实施提供了理论参考。     

皮带输送机跑偏现象分析及治理措施

皮带运输机作为物料输送的主要设备，因其具有结构简单、成本低廉的特点，被各个行业广泛应用。在实际运行中，因为跑偏问题，使输送机效率下降，导致设备降低工效并缩短皮带使用寿命，甚至造成设备不能正常运行。同时，皮带跑偏也会增加运行人员和维护人员的维护工作量和维护成本。所以说正确地处理好皮带跑偏问题关系到整个生产系统的正常运转和经济效益。笔者总结分析了皮带跑偏的原因及几种常用的处理方法，与大家共同探讨。     

2004年加拿大预防血透病人医院血流感染的成本-效益分析

目的：血液透析相关的血流感染是一个严重的公共健康问题,因为加拿大的血液透析病人从1996年到2005翻了一番。本研究目的在于确定加拿大医院血流感染的成本,估算在综合性医院中建立感染控制项目的成本,并进行成本-效益分析。材料与方法：用加拿大医院感染监测项目的数据来估算医院血流感染的发生率。用加拿大健康信息所数据来估算2004年加拿大平均一次血流感染住院的额外成本。建立和维护一个感染控制项目的成本用美国疾病预防与控制中心1985年的成本换算为2004年的加拿大成本来估算。假设感染控制项目能降低医院血流感染病例的20％～30％。结果：2004年的加拿大15278名血液透析病人中估计共有2524人发生血流感染。全年用于治疗血流感染的成本估计为4901万加元。医院血流感染预防和人力资源的总投资成本为815万加元。建立医院感染控制项目后能带来1452万加元的医疗成本节约。效益成本比在1．0：1到1．8：1之间。结论：本研究提供的证据表明,如果医院感染控制项目能降低20％～30％的感染,该项目的经济效益将远超过增加的成本。医院感染控制项目将带来双重效益：节约货币成本的同时改善医疗质量。     

CAPITAL MAINTENANCE AND THE MEASUREMENT OF CORPORATE INCOME

This paper considers the impact upon measures of corporate income of a number of concepts of the maintenance of the existing capital of an incorporated trading enterprise. A main distinction is drawn between the maintenance of all the assets employed in trading and the maintenance of the net assets attributable to the owners. Measures of income and of rates of return to capital depend on whether all the assets, or only the net assets attributable to the owners, are being considered. There are three sections of the paper after an introduction. Section 2 is conceptual and section 3 illustrates the concepts, with figures for U.K. manufacturing industry in 1975 to 1977, in which the figures in company balance sheets are adjusted from book values to estimated replacement cost, and estimates are made of depreciation at replacement cost and of the consumption of stock (inventories) at replacement cost. These figures follow the concept of maintaining physical assests. I have added calculations which extend the concept of capital maintenance to all operating or trading assets, including monetary working capital; and which then calculate the amounts necessary to maintain the assets attributable to the owners of a business. The three main methods are: to apply a gearing adjustment to abate the additional capital maintenance provisions for operating assets (which are realized revaluations by reference to their original cost); to take into income additionally the geared (or debt financed) portion of unrealized revaluations; and-what is conceptually much the same thing-to count as the charge for debt only real interest (which may be negative) rather than nominal interest. Section 4 considers some problems of aggregation, particularly the derivation of aggregates for the sectors of the economy, when based on figures for individual enterprises using the various approaches to capital maintenance.     

以时间为基础的质量管理实践与企业绩效间关系的实证研究

以中美制造企业为调研对象,通过问卷调查收集数据,运用结构方程模型实证分析了以时间为基础的质量管理实践——预防性维修、供应商整合、工程再造计划和拉动式生产等与企业绩效的关系。研究结果表明:供应商整合、工程再造计划和拉动式生产对企业绩效产生直接的正向影响,其中拉动式生产的影响最显著;预防性维修、工程再造计划和拉动式生产通过影响供应商整合对企业绩效产生间接的正向影响,其中工程再造计划的影响最显著;实施拉动式生产和工程再造计划可提升企业绩效。     

Costing anaesthetic practice: reconciling perspectives and approaches

Summary

In a previously published article by Broadway and Jones, the anaesthesia-related cost of a hernia repair operation was estimated to be £74.40, of which 21% was accounted for by anaesthetic agents and adjunct drugs. This result contrasts with our estimate of the total procedure cost for an inpatient hernia repair operation of £1,037.39, of which anaesthetic agents and adjunct drugs comprised less than 1%. In order to explain this difference, in this paper we compare and contrast our methodology for and perspective on costing resource use in anaesthesia with those used by Broadway et al. We conclude that these two apparently divergent results, once reconciled in terms of cost coverage and perspectives taken, are broadly equivalent (a reconciled cost of £78.21 compared with the £74.40 of Broadway and Jones.), and that the cost of anaesthetic agents and adjunct drugs constitute a small proportion of total procedure costs.     

Utility Regulation and Risk Allocation: The Roles of Marginal Cost Pricing and Futures Markets

The effects on consumer welfare of requiring a utility facing cost or demand risk to use either a fixed retail price or marginal cost pricing are assessed. With marginal cost pricing and cost volatility an efficient futures market allows consumer welfare to be at least as high in every state as with the fixed price. With demand risk marginal cost pricing can benefit the consumer in every state without harming the firm if the profit difference is transferred to the consumer. A futures market can act as a partial replacement for the transfer.     

Incentive Regulation of Prices When Costs are Sunk

We present a model featuring irreversible investment, economies of scale, uncertain future demand and capital prices, and a regulator who sets the firm’s output price according to the cost structure of a hypothetical replacement firm. We show that a replacement firm has a fundamental cost advantage over the regulated firm: it can better exploit the economies of scale because it has not had to confront the historical uncertainties faced by the regulated firm. We show that setting prices so low that a replacement firm is just willing to participate is insufficient to allow the regulated firm to expect to break even whenever it has to invest. Thus, unless the regulator is willing to incur costly monitoring to ensure the firm invests, revenue must be allowed in excess of that required for a replacement firm to participate. This contrasts with much of the existing literature, which argues that the market value of a regulated firm should equal the cost of replacing its existing assets. We also obtain a closed-form solution for the regulated firm’s output price when this price is set at discrete intervals. In contrast to rate of return regulation, we find that resetting the regulated price more frequently can increase the risk faced by the firm’s owners, and that this is reflected in a higher output price and a higher weighted-average cost of capital.     

Life-cycle economic model of small treatment wetlands for domestic wastewater disposal

Total system life costs (capital cost and ecological based on released pathogens) were modeled for two-cell domestic treatment wetland systems and compared to costs of traditional and emerging technology systems. Small treatment wetlands that were operationally effective for 20-years had net present value (NPV) costs $500–3000 less than those of sand filter systems. The same treatment wetlands were modeled as releasing ∼4 times pathogens, thus having a much higher ecological cost than sand filter systems. Wetland systems modeled using the highest possible pathogen treatment efficiencies still released ∼2 times the pathogens of sand filter systems. Treatment wetlands must function a minimum of 10 years before replacement in order to remain equivalent in cost to a sand filter lasting 20-years using a 6.25% discount rate. The maximum allowable installation costs for any alternative system (with no annual expenses) were $6675–7700 if required to be equal in total system NPV costs to wetlands. NPV costs were found to be particularly sensitive to uncertainties in installation and maintenance costs. Modeling indicated that the capital savings realized using wetland systems could be used to modify the simple 2-cell design such that both capital and ecological loads delivered to the environment could be minimized. Wetlands may provide a more sustainable option for communities if effluent is centralized and treated in an appropriately scaled wetland system.     

Density and Integration Effects on Class I U.S. Freight Railroads

We investigate some technological aspects of railroading relevant to the debate on open access by estimating a multiproduct cost function with both operational outputs and infrastructure maintenance outputs. We find strong cost complementarities among operational outputs, but not between operations and infrastructure. The latter result implies that at the levels of output that characterize freight rail operations in the U.S. there may be no inherent technological advantages from vertical integration. The former suggests though (for reasons that we develop below) that competitive access alone will not necessarily lead to competitive outcomes in rail freight markets.     

资产全寿命周期管理方法简要评述

近几年来的大量研究成果表明,资产全寿命周期管理方法已经成为资产管理领域关注的焦点。通过文献梳理发现,该方法主要用于机器设备资产寿命周期内的全面管理。基于此,立足于资产全寿命周期的主要研究内容,即设备的可靠性、可维修性与经济性进行探讨,对机器设备资产的寿命周期成本与维修策略进行研究,对已有的比较有代表性的国内外资产全寿命周期管理的研究成果进行简要的评述。首先,对机器设备资产寿命周期内的费用估算和分析方法进行了总结和回顾,主要就设备资产寿命周期的费用划分、费用估算方法进行了总结和阐述,为以后寿命周期费用的估算方法的选择和改进提出了改进意见。其次,针对机器设备资产全寿命周期内的维修计划和维修策略进行了总结和陈述,分析了维修计划制定的原则和方法,并针对已有的维修策略特点进行对比分析。在总结已有研究成果的基础上,结合电网企业的实际应用,对未来研究的发展趋势进行展望。     

高速公路路面养护项目选择的经济模型

分别以车辆出行成本节约与通行收入增加的总和最大及车辆出行广义费用最小作为上、下层模型的目标函数,构建高速公路路面养护项目选择的双层规划模型,在交通量动态分配的基础上采用搜索算法对模型进行求解,同时考虑养护路段施工难度、交通瓶颈、路段安全水平及路段重要度等因素综合判定最优养护方案。结果表明:定量计算与定性指标分析相结合能得出高速公路路面养护项目的最优选择方案,计算结果可反映路段养护的经济效益。     

DURABLE-GOODS MONOPOLY WITH MAINTENANCE

A two‐period durable‐goods monopoly product model with a competitive maintenance market is examined. Three types of monopoly solutions are calculated and contrasted to the social optimum: rentals, committed sales and uncommitted sales. Among other things, it is shown that contrary to the conventional wisdom a seller with committed power does not wish to commit ‘to act like a renter’ when maintenance is performed by buyers. This is due to the different objective functions of the buyer and seller. Furthermore, unlike earlier works, it is shown that the socially optimal amount of maintenance/repair does not occur in any sales case.