边际分析在煤炭企业经营决策中的应用

企业在长期规划和短期经营中,常常需进行各种预测和决策,如产品价格预测和制定、成本预测和决策、利润预测和产量决策等,边际分析在企业经营决策中是有力的分析工具。本文在对某国有大型煤矿近5年的经营数据进行回归分析的基础上,建造煤炭企业原煤生产各经营变量之间关系的模型,通过对原煤边际收益、边际成本、边际产量和边际要素成本等边际指标分析,构建原煤边际分析框架,为煤炭企业的经营预测和决策提供依据。     

火电厂边际利润分析及应用

在“市场煤计划电”环境下开展火电厂边际利润分析具有现实意义，火电厂边际利润分析涉及变动收入、变动成本、固定成本等主要项目，介绍了单位变动成本的主要测算方法和要点，用Excel回归分析工具演示了测算变动成本项目的耗用量与发电量之间的线性关系，以及边际利润分析在实际工作中的应用。     

电价管理信息系统的分析

一、边际成本电价计算边际成本和电价计算是电价管理的核心之一。在ＰＰＭＩＳ中，先利用电源优化程序（ＷＡＳＰ）计算成本流，然后再用边际成本和收益分析模型计算长期边际成本（ＬＲＭＳ）和短期边际成本（ＳＲＭＣ），按电压等级和用户类别分配到不同的用户中。成本分为容量成本和电量成本，也可以将容量成本转成电量成本。边际成本和收益分析模型的所有结果可以用彩色图形显示，结果直观，便于比较分析，也可以自动输出报表。１．发电部分的长期边际成本电源优化程序可以优化长期电源规划，找出长期电源构成和建设计划的最优方案。长期…     

产品边际贡献分析法在企经营决策中的运用

产品边际贡献分析法是企业经营决策的有力工具.产品边际贡献是管理会计中一个十分重要的概念,它是指产品销售收入减去产品变动成本后的余额,表现为其能够为弥补生产产品所发生的固定成本做出多大贡献.由于企业短期生产经营决策是在现有生产能力的范围内进行的,短期内不会改变生产能力,因而固定成本通常是不可控成本、沉没成本,是决策无关成本,在各方案固定成本均相同的情况下,产品边际贡献最大的方案实质上就是利润最大的方案.     

用科学决策改善企业管理

当代经济理论为企业的管理决策者提供了一整套行之有效的经济分析方法,以提高决策质量。这些方法中,首推的是边际分析法。所谓边际,就是边缘、额外、附加之意。这里的边缘对已取得的值暂不考虑,只着眼于边缘之外的增加部分。所谓边际分析,即分析增加的那一部分,不理会已得到的。企业进行决策时,判断某项业务活动对企业有利还是无利,不是根据它的全部成本,而是根据它的边际成本。只要这项活动产生的边际收益大于边际成本,即增加的收益大于增加的成本,这项活动对企业就是有利的,否则就是不利的。这种决策方法使决策者着眼于未来,不局限于眼前,…     

基于成本决策方法的探讨

随着产品的国际化,对于成熟产品,同等产品的价格已成为是否具有市场竞争力的第一要素。而成本是决定价格的前提,对成本决策水平的高低,则显得尤为重要。本文从多个方面对成本决策的理论和方法进行探讨,期望成本决策能提高企业产品的竞争力。     

考量供用电方案边际成本

<正>电价水平高低由供电企业未来的财务目标决定。边际成本定价法根据供用电规划期间新建的发电、送电、供电工程设施投资,还本付息所需资金、上交税金等各项费用及合理利润确定电价水平。如果按长期边际成本计算出来的电价偏离财务目标时,则对边际成本进行调整,使其与财务目标一致。电价结构取决于长期边际成本计算结果。根据客户的不     

刍谈边际贡献在生产决策中的作用

<正> 边际贡献是指产品销售价格与变动成本的差值,或者是指产品销售利润与固定成本之和。通俗地说,就是在产品销售价格一定的情况下,边际贡献只与变动成本有关。而变动成本是指那些随着产品数量的增加而增加,只有当产品实现销售时才能与相关收入实现配比得以补偿的成本。 一、边际贡献对企业生产决策的可行性 1.现行计算产品利润方法存在的缺陷。     

包装成本控制案例分析有效的成本控制是企业在激烈的市场竞争中成功与否的基本要素

企业提高效率从换句话说就是降低成本。有效的成本控制是企业在激烈的市场竞争中成功与否的基本要素。但成本管理控制绝对不仅仅是单纯的压缩成本费用,需要建立起科学合理的成本分析与成本控制系统,让企业的管理者清楚地掌握公司的成本构架、盈利情况和决策的正确方向,成为企业内部决策的关键支持,从根本上改善企业成本状况,从而真正实现有效的成本控制。     

独立董事搭便车

任何人做事情，追求的都是净收益最大化。按照经济学的基本原则，要保证净收益最大化，就必须要在边际上衡量收益与成本的关系。只有当边际收益大于边际成本时，事情才值得做，或值得努力做；否则，这件事就不该做，或者努力水平就不该加大。另外，随着努力程度的增加，收益水平的增加速度会下降，成本的增加速度会上升，于是，净收益的水平会随着努力程度的加大而不断减小。于是，很多在他人眼里看来非常有意义的事情，当事人却不愿意认真细致地把它做好。     

BREAKING DOWN A LONG-RUN MARGINAL COST OF AN LP INVESTMENT MODEL INTO A MARGINAL OPERATING COST AND A MARGINAL EQUIVALENT INVESTMENT COST

In linear programming, a simple observation on duality allows us to break down a long-run marginal cost into a marginal operating cost and a marginal equivalent investment cost. This marginal equivalent investment cost is an acceptable means of allocating the equivalent investment cost to the different finished products (and similarly for the marginal operating cost). It is useful for determining the products on which a sales campaign should focus and for analyzing short-run marginal costs once an investment decision has been taken. As an example, we will examine a simplified investment model in the oil refining industry.     

基于贝叶斯理论的供电公司购电风险决策研究

将“供电公司如何从合约市场和实时市场中购买电力,以使自己的收益最大,风险最小”理解为一个风险型决策问题,应用贝叶斯分析理论,求得已知先验概率情况下供电公司的最小期望损失,改进了供电公司设定的先验概率,减少了期望损失,给出了供电公司应选择的决策方案,可供供电公司根据自身实际情况和电力市场相关信息做出正确的估计,保证供电公司做出正确的决策,从而实现收益最大化的目标。     

投资决策中基本折现率的确定及其调整

探讨了公司在项目投资决策中折现率的确定问题。提出了在公司项目投资决策中确定折现率应该采取的步骤:运用资本资产定价模型得到基本折现率,在此基础上考虑特定风险、股东要求的最低收益率、融资限额等因素,对基本折现率进行调整和改进,从而得到进行项目投资决策需要的财务折现率。     

零售商主导的创新成本共担期权契约研究

本文在不确定市场环境中，考虑期权契约在零售商主导的单周期二级供应链成员间创新投入的协调，分别讨论在是否允许期权信用违约情形下，要实现供应链协调各决策主体的决策模型。研究发现单纯的期权契约难以实现供应商单方面创新投入行为，为此引入创新投入成本共担机制，对原契约加以修正则可以实现供应链协调。研究表明在创新成本共担下的期权契约机制可以满足零售商主导的供应链协调，能够提高供应商和零售商的期望收益，实现帕累托改进。     

Case Study: Model for Economic Lifetime of Drilling Machines in the Swedish Mining Industry

The purpose of this article is to develop a practical economic replacement decision model to identify the economic lifetime of a mining drilling machine. A data-driven optimization model was developed for operating and maintenance costs, purchase price, and machine resale value. Equivalent present value of these costs by using discount rate was considered. The proposed model shows that the absolute optimal replacement time (ORT) of a drilling machine used in one underground mine in Sweden is 115 months. Sensitivity and regression analysis show that the maintenance cost has the largest impact on the ORT of this machine. The proposed decision-making model is applicable and useful and can be implemented within the mining industry.     

Cost estimation support tool for vertical high speed machines based on product characteristics and productivity requirements

This work concerns a machine tool selection problem, which consists of selecting the most suitable machine to satisfy manufacturing company requirements.The main goal of this work is to develop a cost estimation support tool for vertical high speed machining centres based on final part and productivity requirements of the company linked with machine tool characteristics available in the catalogues in order to apply the cost model and to calculate machine tool cost estimations.The cost model presented is based on multiple regression analyses and provides reasonably accurate market cost predictions. Applying the proposed cost model will help the user to determine the approximate market cost of the machine and can be especially interesting for decision makers in the preliminary stages of a selection process because it avoids long and costly studies.     

Cognitive simplification processes in strategic decision-making

Strategic decision-making can be viewed as a special kind of decision-making under uncertainty. Such decision-making involves the activities of goal formulation, problem identification, alternatives generation, and evaluation/selection. Researchers in cognitive psychology and behavioural decision theory have identified a number of cognitive simplification processes which may affect the way decision-makers perform these tasks. Within this paper, the research on these processes is summarized and their possible effects on strategic decision-making are discussed. Implications for future research in this area are also drawn.     

The Maximum Prospective Value Criterion

In this paper the authors analyze the logic of the capital budgeting decision in two different settings. First it is assumed that the decision-maker has complete information about both his current and future investment opportunities in which case the decision problem reduces basically to a computing problem. Second it is assumed that the decision maker has complete information about his current investment opportunities and a knowledge of his expectations about future investment opportunities.

The authors analyze the logic underlying the selection of the capital growth (discount) rate that should be used in determining whether a marginal increment of investment should be accepted or rejected. If the marginal increment were rejected, the unused cash would typically be invested temporarily in a highly liquid investment at a relatively low interest rate with the prospect that a better than marginal investment would absorb the funds at the next decision time.

The analysis led to the formulation of a capital-budgeting decision criterion, called the Maximum Prospective Value Criterion, which is presented in this article. As its name implies, the criterion is designed to select the set of investments that has the maximum prospective value, given the decision-maker's expectations about his future investment opportunities. This criterion relates the capital-budgeting decision to the opportunity-cost and marginal-analysis concepts of classical economics. The present-worth criterion of engineering economy is shown to be a special case of the Maximum Prospective Value Criterion, and the minimum at tractive rate of return of engineering economy when properly selected appears to be closely related to the capital growth rate on the marginal increment of investment.