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1.
对于同一涉税行为.税收筹划的专业人员根据相关的法律法规.往往可以为企业或纳税人制定出多个不同的税收筹划方案.在面对预期收益、风险程度、可操作性难易程度等多项选优指标时.决策者从这些方案中筛选出的最终方案往往带有很多的主观色彩.缺乏客观、科学的判断,在备选方案较多的情况下,更是如此。因此.企业在进行税收筹划的过程中,如何采取一种科学的筛选方法.为最终税收筹划决策提供可靠依据.已成为当前研究的难点和热点。  相似文献   

2.
基于目标规划模型的工程项目多方案选择方法   总被引:3,自引:1,他引:3  
工程项目建设过程中,往往要面临项目的多方案选择决策。本文应用目标规划的数学模型基础,建立了工程项目的多方案选择模型,提出了工程项目方案快速选优法的基本思路。实例分析表明,本模型可结合工程项目经济管理和投资决策的实践,比较好地实现简便、快速和对项目方案优劣排序的目的。  相似文献   

3.
追加投资回收期是进行方案比较和选优时最常用到的一项技术经济指标。该指标的一般含义是,一个方案多支出(追加)的投资,通过它多节约的成本来回收,所需要的年限。由于各方案的效益类指标(数量指标、质量指标、品种指标、时间因素指标等)可能不同,因此,在计算追加投资回收期时,常需先进行等同化处理,使各方案具有可比性。但是,通过本文分析,我们将会看到:在进行等同化处理之后,采用现行计算追加投资回收期的方法来比较方案的优劣,其所得出的结论,却可能是完全错误的。  相似文献   

4.
我国煤炭行业上市公司业绩评价   总被引:5,自引:0,他引:5  
目前 ,对上市公司业绩评价的方法主要有单指标法和多指标法。单指标法是以年销售额、年利润总额等指标按照大小顺序进行多项平行的单指标排名。这种方法操作简单 ,但不能反映特定企业的综合水平。多指标法以我国财政部颁布的企业业绩评价体系为代表 ,它由基本指标、修正指标、评议指标三个层次共 32项指标组成 ,能够较全面地反映企业的经营效果 ,但选取的指标过多 ,且部分指标无法直接获得 ,在评议指标层次时需要通过专家打分的主观方法进行评议 ,稳定性较差。相对而言 ,因子分析法能够克服以上两种方法的不足。其基本思想是根据相关性大小…  相似文献   

5.
刘卫国  徐增标  吕明 《工业技术经济》2006,25(4):102-104,142
对多项目投资方案评选方法的深入探讨,分析了传统评选方法的不足并且加以改进.通过采用线性规划法进行选优取得较好的效果.  相似文献   

6.
远距离调水工程运行调度方案的评价和决策是一项重要工作。本文以某远距离调水工程为研究对象,对供水区运行调度方案的评价和决策方法进行研究。拟定3个方案,计算了供水区和受水区的运行调度结果,提出风险指标集和效益指标集,基于3个数学理论方法和1个评价模型,详细说明了评价和决策分析的4个主要步骤,通过逐步计算,最终给出了风险指标值、效益指标值的定量计算结果和3个方案的相对优先度。风险指标值、效益指标值、相对优先度的分析结果均表明:3个方案中,最优的是方案3,将其应用于供水区水库运行调度过程中,可以显著地降低风险,并增加效益。  相似文献   

7.
暴媛媛 《化工管理》2011,(10):24-26
核心提示 二季度,化工产业景气度呈现小幅回升,产业总体呈现平稳运行态势。化工产业多项经济运行指标实现稳定增长,其中,化学工业产品出口额和从业人员数两项指标同比增速有较大提高。当前,化工产业应加大结构调整力度,在提升传统产业的同时抓住新兴产业发羼的机遇,推动产业整体升级。  相似文献   

8.
将基于模糊数的多属性决策理论应用于工程施工方案决策中,根据多个属性的估计值,结合决策者的偏好,通过综合评价,在若干施工方案中选出最优方案。考虑到在施工方案决策阶段对于属性特征值及属性权重值的估计带有一定的模糊不确定性,将属性特征值和属性权重值表示为梯形模糊数的形式,并且根据模糊集理论的表现定理得出各个施工方案的决策值。根据模糊数排序理论对不同施工方案进行排序并得到最优施工方案。论文为工程施工方案的决策提供了一种新方法。  相似文献   

9.
航线开辟优选方案模型的集对分析研究   总被引:1,自引:1,他引:0  
新航线开辟问题是航空公司一项重要的决策,本文考虑了航空公司在航线上的运营成本、航线运量预测、机场容量限制等关键因素,基于集对分析理论建立了航线开辟优选多指标决策问题的模型,给出了航线优选的先后顺序.最后通过实例验证该方法计算简便,排序准则非常直观,便于操作.为新航线方案优选提供了一种简单、适用的评价方法.  相似文献   

10.
《车间管理》1997,(2):20-20
要抓好班组成本核算工作,必须把好指标分解关,总的要人人肩上有“指标”,人人手上有“斤两”。在指标分解上,基本是采用“两步法”。第一步,明确车间下达的主要指标数,如车间考核班组的吨钢指标有:铁水1100公斤,锰铁7公斤,硅铁4.5公斤,铅0.2公斤,硅铝1公斤。第二步将车间下达的指标进行“优化”,在低于车间考核指标的基础上,  相似文献   

11.
针对农村建筑节能改造设计中不同结构的附加式阳光间节能效果差异较大的情况,改良阳光间建筑结构形式并分析其温度场和气流组织分布情况,确定了最优建造方案。以河北省石家庄市某农宅为基础,对其阳光间进行开孔设计。在阳光间内侧墙面上开设不同半径和数量的通风口,设计12种不同的模型。结合Fluent模拟数据,对不同变量进行对比分析,研究不同半径和数量的通风口对室内热环境的影响,确定运行效果最优模型,对运行效果最优和效果最差的两种模型进行对比分析,进行通风口优化设计。结果显示,通风口半径为0.15 m,设置3个进风口2个出风口时,室内温度最高。研究成果可以为附加式阳光间的设计提供参考,可用于改进农宅建筑形式,提升农宅附加式阳光间的节能效益。  相似文献   

12.
多式联运运输过程中多种运输方式的无缝衔接仍存在很多问题,阻碍多种运输方式的优化组合。现从物流系统接口的角度,首次提出多式联运中物流系统接口模型(Logistics System Interface Model),探讨了物流系统接口在多式联运运输中的作用,结合接口处的成本和运输过程的成本,构建多式联运总运输费用和总运输时间最小的双目标优化问题,通过双目标整数规划模型得到运输方式和路线的最优组合。结果表明通过物流系统接口模型可以进一步改善多种运输方式的衔接,有利于优化多式联运的运输组合。  相似文献   

13.
本文采用了图论的方法,提出了求路径集将路径部分复盖的最少单复盖路径组的问题,在已知公共汽车线路方案的情况下,解决了求客流的总乘车数,总步行数及总换乘车次数的问题,为线路方案的优选提供了必要的数据。  相似文献   

14.
This paper examines consumers' intra-operator mobile phone plan switching in Ireland. It models the factors associated with switching outcomes, including the direction of change in expenditure and whether those who are observed to switch plans tend to arrive at more or less optimal plans given their usage. A dataset is employed that combines survey responses from mobile consumers with the same consumers' actual usage data in the period 2017–2019; this was collected by Ireland's national regulatory authority. The cost each consumer would have incurred on every plan offered in the market based on their observed usage is estimated. Using models that allow for selection into switching, associations between switching outcomes and demographic and user characteristics are modelled. Controls are included for plan and user attributes, including demographics and proxies for user sophistication and access to alternative communication options. A substantial proportion of intra-operator switchers in the sample increase expenditures when they switch plan. While many switchers move to plans that are more optimal given their usage, a slight majority move to plans that charge a higher price premium over the best available plan (based on observables) than the consumer's previous plan did. Few observable characteristics of consumers or plans seem to be significantly associated with which switches achieve greater optimality, although fixed operator effects are large and significant. These findings add to the weight of evidence which finds that many consumers fail to arrive at the best price even after switching.  相似文献   

15.
16.
We develop a model of vertical merger waves and use it to study the optimal merger policy. As a merger wave can result in partial foreclosure, it can be optimal to ban a vertical merger that eliminates the last unintegrated upstream firm. Such a merger is more likely to worsen market performance when the number of downstream firms is large relative to the number of upstream firms, and when upstream contracts are non‐discriminatory, linear and public. On the other hand, the optimal merger policy can be non‐monotonic in the strength of synergies or in the degree of downstream product differentiation.  相似文献   

17.
Moral Hazard in Home Equity Conversion   总被引:3,自引:0,他引:3  
Home equity conversion as presently constituted or proposed usually does not deal well with the problem of moral hazard. Once homeowners know that the risk of poor market performance of their homes is borne by investors, they have an incentive to neglect to take steps to maintain the homes values. They may thus create serious future losses for the investors. A calibrated model for assessing this moral-hazard risk is presented that is suitable for a number of home equity conversion forms: (1) reverse mortgages, (2) home equity insurance, (3) shared-appreciation mortgages, (4) housing partnerships, (5) shared-equity mortgages and (6) sale of remainder interest. Modifications of these forms involving real estate price indexes are proposed that might deal better with the problem of moral hazard.  相似文献   

18.
并联电容无功补偿对电网电气参数的影响   总被引:2,自引:1,他引:1       下载免费PDF全文
根据"十一五"规划,在整个"十一五"期间单位GDP能耗要下降20%左右。这一规划目标在全社会掀起了大力提倡降耗节能的高潮。电力企业一直重视降耗节能,其中并联电容无功补偿是电力企业节能降耗的主要措施之一。目前关于并联电容的研究大都集中在优化的目标和手段上面,而忽略了电容器的投入对电网中其他节点电气参数的影响方面的探讨和分析。通过实例分析,说明了并联电容器的投切对整个网络的电气参数都有影响,即并联电容器的投入不仅对补偿节点的电压和无功注入产生了影响,而且对电网中节点间的支路功率损耗产生影响,同时也对电网元件对地支路的功率损耗产生影响。  相似文献   

19.
对TP-JC油管接头进行了抗黏扣性能、抗拉强度和液体密封、气密封性能现场试验和现场操作试验评价。现场试验评价结果表明:①Φ88.9mm×6.45mm TP-JC螺纹油管能保证API推荐的上卸扣4次的要求,抗黏扣性能优于外加厚圆螺纹;②Φ88.9mm×6.45mm TP-JC螺纹油管的抗拉强度和液体密封性能不低于外加厚圆螺纹;③Φ88.9mm×6.45mm TP-JC螺纹油管在77MPa的压力下泄漏率为2%,在50MPa压力下具备气密封能力,可以满足低压气井的使用要求;④TP-JC螺纹油管对现场施工操作的要求与外加厚油管螺纹相同,且更易认扣、操作方便。  相似文献   

20.
Free samples are an effective means for introducing and promoting a new product. However, product sampling is also expensive. As a result, careful consideration must be given to the question of how many samples should be distributed. To encourage product adoption in any target market, a company needs to determine the “right” amount of sampling. In other words, a firm needs to determine the optimal number of samples that must be available for trial by the innovators, early adopters, and other key consumers who influence the adoption rate of the new product. With too few samples, the product might not reach enough of these key consumers to generate the word-of-mouth recommendations necessary for market success. On the other hand, offering too many free samples is a waste of a company's resources. Dipak Jain, Vijay Mahajan, and Eitan Muller propose a framework for determining the optimal levels of product sampling. In addition to identifying the upper bounds for the sampling levels of both durable and nondurable products, their model identifies the optimal size of product sampling based on such parameters as the coefficients of innovation and imitation, market potential, discount rate, and gross margin. Several observations are made regarding the relationships between the optimal sampling level and the various parameters used in the model. For example, a high sampling level is not appropriate for a product with a high coefficient of innovation. On the other hand, if a product has a high coefficient of imitation, the sampling level should be high because a significant number of trials are necessary for word of mouth to be effective. High sampling levels are also indicated by a high discount rate or gross margin. For durable goods, the optimal level of neutral sampling (i.e., sampling that does not specifically target innovators and early adopters) rarely exceeds 5%, and the maximum level is 7%. The optimal target sampling level is always higher than the corresponding neutral case, but, in most cases, only marginally so. For the parameter ranges chosen in this article, the maximum level for target sampling is approximately 9%. However, it is important to note that the theoretical upper bounds are no more than benchmarks for the maximum possible level of sampling. In practical situations, the optimal level may be considerably lower than these upper bounds. In such cases, the actual values will depend on the values for the various parameters used in the model.  相似文献   

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