施工企业工程项目部的成本控制

本文认真分析了施工成本的影响因素,着重研究了加强项目部成本控制的措施,从工程项目的总成本目标,到人工费、材料费、机械费的成本控制,变更、索赔的管理,具体阐述了控制的环节。     

浅谈公路基本建设的成本控制

建设成本管理是建设单位财务管理的核心内容之一。本文通过分析公路基本建设的特点对公路建设成本的影响 ,提出了全过程成本控制、全员成本控制的成本控制观点 ;论述了以施工阶段 (期中控制 )成本控制为重点的成本控制方法 ,并结合工作实际论述了责任成本与责任预算在建设成本期中控制中的初步运用与实践。     

从价值链分析看企业的成本控制

成本控制是成本管理中的一个重要环节 ,企业总是试图通过降低成本来提高企业的竞争力 ,而在价值链分析中蕴涵着更多的成本控制思想 ,本文初步探讨了如何运用价值链分析来进行成本控制的问题。     

供应链视角下的物流企业成本控制优化研究

本文分析了目前我国物流企业成本控制的现状及供应链物流的成本构成,从供应链视角来探讨物流企业成本控制优化的具体对策,从而使物流企业实现以最低的成本提供最优质服务的目的。     

贯彻ISO9000管理理念 实施质量成本控制

本文具体阐述了质量成本的概念、质量成本控制的实施过程。通过贯彻IS0 90 0 0质量体系管理理念 ,对企业质量成本进行控制 ,以达到发挥财务管理职能的作用。     

道路建设成本控制的思考

本文主要对道路建设成本控制进行了研究,旨在提出合理有效的成本控制措施,指导实践。首先,分析道路建设成本的构成,并指出建设成本控制的重要性。其次,分析当前我国道路建设成本控制现状,指出存在的主要问题是缺乏成本的事前和事中控制,招投标和施工过程成本控制方法不健全、不完善,忽视全寿命周期成本控制。再次,从道路是公益性基础设施,与人民生活息息相关,具有公用性、不可替代性和非盈利性等特点出发,提出道路建设成本控制应遵循质量优先、全过程控制和全寿命周期成本控制的原则。最后,提出建立完善成本控制责任体系、实施道路建设全过程成本控制、控制业主单位管理费、控制融资成本等道路建设成本控制具体措施。     

浅谈地铁工程建设的成本控制

正一、地铁建设工程成本及成本控制1.地铁建设工程的成本地铁建设项目成本是项目管理的一个关键性目标,它是指为实施和完成某项目所耗费的各种资源的货币价值,包括人工费、材料费、设备费、差旅费等一系列费用。地铁成本包括地铁的造价成本、运营损耗成本及地铁和基础设施的维护成本。造价成本是指建造地铁所需的费用,即固定成本。运营成本是指地铁在运营过程中耗费的价值,维护成本是地铁和基础设施在检修维护过程中的费用,这两者是变动成本。在固定成本一定的基础上,     

港口拖轮企业燃油成本控制的若干路径——基于企业管理层级的探讨

控制好燃油成本对港口拖轮企业的成本控制成效至关重要。本文从公司战略层、管理控制层、作业任务层三个层级探讨国内港口拖轮企业进行燃油成本控制的工作路径,以明确不同层级在燃油成本控制活动中的工作重点和工作要求,理顺不同层级在成本控制中的衔接关系,构建有效的燃油成本控制体系,提升拖轮企业成本控制成效。     

企业环境成本控制初探

本文阐述了环境成本及环境成本控制的涵义、特点及构成,分析了环境成本控制及其特征,对企业环境成本控制提出了四点设想:制定与企业实际情况相适应的环境成本控制标准;设立统一的环境成本控制责任中心;实现环境成本全过程跟踪管理控制;建立企业环境成本控制评价与考核体系。     

高速公路营运成本控制信息系统设计

一、建立高速公路营运成本控制信息系统的必要性 高速公路公司的收费规模越来越大,技术条件要求也越来越高,如果不采用现代化数据处理设备,很难把成本控制工作搞好,也很难实现高速公路成本控制科学化。当前,高速公路公司在成本信息的管理上存在一些问题,主要是:(1)成本信息不实,许多数字凭估计,甚至发生不实的数字和情况;(2)成本信息不全,尤其是市场和同行业的成本信息不全,影响公司经营决策和提高竞争能力;(3)成本信息不及时,信息传输和处理速度太慢,影响成本控制及时进行;(4)成本信息资料利用不充分,目前公司成本控制人员整天忙于计算事务,很少进行成本分析和预测,因而无法掌握成本的规律性,也就更难提出挖掘成本潜力的途径。     

铁路运输支出有效控制措施的研究

针对铁路运输支出缺乏有效控制措施的现状及问题,指出研究铁路运输支出有效控制措施的意义,提出必须强化铁路运输企业成本管理,控制人员成本和管理费用,采用新技术改革设备修程修制,实施全面预算管理,改革核算模式等控制铁路运输支出的思路和措施。     

青藏铁路低密度列车运行控制系统方案研究

青藏铁路具有日常行车密度低、突发运能需求高、沿线自然环境恶劣、维护成本高等特点。在分析目前青藏铁路增强型列车运行控制系统运用现状的基础上,根据青藏铁路行车密度较低的特点,制订低密度列车运行控制系统目标,提出青藏铁路低密度列车运行控制系统总体方案,分析基于北斗卫星导航的列车定位、宽带无线信息传输、移动闭塞、列车完整性检查、智能调度集中、列车自动驾驶等低密度列车运行控制系统关键技术的实现方法,以达到降低系统部署和运营成本,提高系统可靠性,提升运输效率的目的。     

控制环境和信息沟通对企业内部控制的影响

企业内部控制是企业健康发展的重要保障。企业内部控制的完善,有助于提高企业竞争力,推动市场与企业的良性发展。企业内部控制由控制环境、风险评估、控制活动、信息沟通、监督等要素构成。重点论述了控制环境和信息沟通两个要素对企业内部控制的重要影响。     

保障性住房成本控制探究

保障性安居工程是一项重大的民生工程,也是完善住房政策和供应体系的必然要求。保障性住房相对于普通商品住房而言,体现了开发利润低、销售价格低的特点,要想确保各项目自求平衡,就必须落实内部管理,加强成本控制。结合工作实际,分析保障性住房的特点,阐述保障性住房实行成本控制的必要性,提出保障性住房实行成本控制的措施。     

Cost overruns in road construction—what are their sizes and determinants?

This paper investigates the statistical relationship between actual and estimated costs of road construction using data from Norwegian road construction over the years 1992–1995. Based on this data a regression model is developed. The findings reveal a discrepancy between estimated and actual costs, with a mean cost overrun of 7.9% ranging from −59% to +183%. In absolute terms, cost overruns amounted to a formidable 519 million Norwegian kroners. One particular new finding that has not been shown before in previous studies is that cost overruns appear to be more predominant among smaller projects as compared to larger ones. This observation, for the Norwegian road sector in particular, leads us to assert that the greatest potential for cost savings lies in exerting pressure on smaller projects to control their costs. Other factors found to influence the size of cost overruns include completion time of the projects and the regions where projects are situated. Surprisingly, neither project type nor work force type seems to influence the level of cost overrun. Finally, the paper proposes some policy implications.     

Determinants of airport cost flexibility in a context of economic recession

The recent economic downturn led to a significant contraction in the global demand for air travel and cargo. In spite of that, airports’ operating costs did not mirror the traffic trends and kept increasing during the same period, showing evident signs of lack of flexibility. With this background, this paper aims at identifying the drivers of airport cost flexibility in a context of economic recession. This is done by estimating a short-run stochastic cost frontier over a balanced pool database of 194 airports worldwide between 2007 and 2009. Using the total change in cost efficiency during the sample period as a proxy for cost flexibility, the impact of variables such as ownership, outsourcing, airline dominance, low-cost traffic, and revenue diversification is tested in a second-stage regression. Contrary to the existing literature, a higher level of outsourcing is shown to reduce cost flexibility. Results also indicate that low-cost traffic, diversification, and corporatization increase the airports’ ability to control costs. The negative impact of airline dominance suggests the need for more stringent regulations on slot allocation at congested airports in order to ensure optimal infrastructure usage.     

Canadian airport security: The privatization of a public good

Economic theory would define airport security as a public good; no different than border control or the military, but this is not how it is treated in many countries. In Mexico, airport security is financed entirely from the public treasury. In the U.S., the cost is split evenly between air passengers and the public treasury. In Canada, air passengers pay the entire cost of airport security. The Canadian case is examined in detail. Forcing air passengers to bear the full cost of airport security creates a number of economic distortions. Air travel in Canada is discouraged by the added cost of security, but worse it encourages travelers to cross the Canada-U.S. border where they can fly from lower cost U.S. airports. The tax losses to the public treasury because of this policy are arguably greater than the total security fees collected.Airport security evolved organically rather than by design because governments were forced to react quickly to escalating threats. As a result, a “user-pay” financing system was put in place in Canada without careful policy analysis.     

Network competition and the difference in operating cost: Model analysis

In this paper, we propose a bi-level air transport market model which can handle the shape of network, airfare and service frequency as airline’s control variables and passenger’s behavior. We apply the model to the simple duopolistic market and observe how airlines change their network shape. We assume two types of airlines, the incumbent and the entrant, having different operating cost and conduct numerical computation. From the results, we discuss the features of network equilibrium considering difference in operating cost and confirm that inviting low cost carriers contributes to improving social welfare.     

Platform coopetition in the tourism industry: conflicts and tensions caused by the closure of Booking.com in Turkey

In March 2017, as a result of a precautionary interim decision made by the courts based on the case relating to ‘unfair competition practices’, Booking.com closed its platform for inbound tourism in Turkey and ceased operations. This was the first instance of an online booking platform halting access for inbound bookings for the domestic market. This platform-based relationship involves both cooperation and competition, and thus this paper identifies this relationship as platform coopetition. Based on the governance network theory and employing a case-study approach, the Booking.com case is examined from the viewpoint of tourism coopetition from two perspectives: industry-wide and agent-specific. The paper provides an analysis of these perspectives and the past and on-going process of Booking.com’s platform closure. The constitutive dynamics this case endangers the coopetitive environment of the tourism industry and thus creates destructive uncertainties, especially for small hotels. This analysis also reveals the issues in terms of political representation for digital service platform companies.     

Cost-effective pallet management strategies

The existing industry strategies for managing pallets, (single-use expendable pallets, buy/sell programs, and leased pallet pooling programs), are analyzed and compared using push and pull inventory control policies. A two-stage integrated framework is developed that combines cost relationship models with data gathered in industry with multi-echelon inventory performance measures. For the base case, the single-use expendable pallet approach presents the least cost of all strategies, but the leased pallet pooling programs outperform the buy/sell programs in terms of total cost. The intervals where each strategy is most attractive are shown with respect to pallet cost, salvage cost, dwell fees, effective issue fees, retention rates, and transportation costs.