产出会计及其与作业成本会计的应用比较

产出会计（TA）是一种甚于制约理论的管理会计方法，既考虑“产出”，又考虑“成本”，把企业看成是一个由许多链条组成的完整的系统，通过分析和控制诸多链条中的最薄弱环节来控制整个系统的运行，以在实现产出最大的同时减少库存和运行费用。     

基于SD的物流成本建模与仿真研究

采用系统动力学（SD）的建模理论与方法,以物流系统为研究对象,在分析物流成本的构成基础上,构建了物流成本研究模型,并利用Vensim软件进行系统仿真,辅助决策者进行决策。旨在将物流各子系统看成一个有机联系的整体,通过调节系统运行机制和各子系统参数值,达到降低物流系统运营成本的目的。该模型为物流成本的核算提供了一种新的思路与方法。     

Petri网理论在物流管理中的应用研究综述

从生产物流系统建模与仿真、仓储配送物流系统建模与仿真、物流系统及业务流程建模优化、物流信息系统建模与开发、采购与运输系统建模优化等5个应用角度出发,对2004—2009年Petri网理论应用于物流管理领域的相关文献进行分类和整理分析,并对其进一步的研究和发展趋势进行展望。     

物流企业服务质量管理与服务绩效的关系机制研究

对物流服务质量管理制度进行了分解,从其六个主要变量即物流服务标准、物流服务理念、物流服务战略、物流服务规程、物流服务应急系统以及物流服务章程等方面对其与物流服务绩效的关系进行研究,在概述了其关系概念模型的基础上提出了六个基本假设,最后采取调查问卷分析和结构化方程建模方法重点对物流企业服务质量管理与服务绩效关系机制进行了实证研究.     

企业约束理论生产模式下的仓库选址

约束理论把企业生产看成是一个完整的系统,认为任何一个生产体制至少都会有一个约束因素。TOC理论下企业的生产过程实际上是不断地解决这些约束条件的一种动态的生产过程。为了合理选择约束理论生产模式下的仓库选址,以仓库重新选址的费用结构为研究目标,通过建立动态决策过程中的仓库选址数学模型,分阶段的对仓库地址进行选择。     

基于Flexsim的医药配送中心仿真应用研究

医药物流系统相对于其他物流系统而言具有一定的特殊性．医药配送中心的规划是一个复杂的系统工程,用传统的数理工具往往无法预测其规划过程中出现的各种瓶颈。Fiexsim作为针对离散物流系统进行建模和仿真的软件平台．是配送中心仿真研究的理想选择。文中以一个医药配送中心规划为例．对其规划流程和各个详细步骤进行了研究,并通过F1exsim软件仿真．为配送中心系统的规划改进提供决策的依据。     

基于F1exsim的医药配送中心仿真应用研究

医药物流系统相对于其他物流系统而言具有一定的特殊性．医药配送中心的规划是一个复杂的系统工程,用传统的数理工具往往无法预测其规划过程中出现的各种瓶颈。Fiexsim作为针对离散物流系统进行建模和仿真的软件平台．是配送中心仿真研究的理想选择。文中以一个医药配送中心规划为例．对其规划流程和各个详细步骤进行了研究,并通过F1exsim软件仿真．为配送中心系统的规划改进提供决策的依据。     

基于计算机仿真的汽车制造企业零件生产物流系统优化

以C公司生产的汽车变速箱控制轴实际生产物流系统为研究对象,基于Witness计算机仿真软件对该零件的生产工艺流程和实际生产物流系统进行分析和建模,通过调研对原有的零件生产物流系统进行了改进,改进后的生产物流系统与原有仿真结果对比表明:经改进优化后的零件生产物流系统的生产效率、设备利用率和产品产出量明显提高,且物流线路布局合理、运行更加流畅。     

基于计算机仿真的汽车制造企业零件生产物流系统优化

以C公司生产的汽车变速箱控制轴实际生产物流系统为研究对象,基于Witness计算机仿真软件对该零件的生产工艺流程和实际生产物流系统进行分析和建模,通过调研对原有的零件生产物流系统进行了改进,改进后的生产物流系统与原有仿真结果对比表明：经改进优化后的零件生产物流系统的生产效率、设备利用率和产品产出量明显提高,且物流线路布局合理、运行更加流畅。     

通货膨胀条件下物流行业就业率对其潜在产出影响的边际动态分析——基于新古典宏观经济学理论框架

在新古典宏观经济理论框架内,构建附加与非附加通货膨胀预期的奥肯定律方程,对我国物流行业就业缺口对其产出的边际动态影响进行经验分析.分析表明,样本年度内,物流行业就业缺口对其产出的边际影响在很大程度上符合物流行业实际运行状况,其边际影响动态变化幅度呈现固定上升的态势;无论是否引入通胀预期约束,其就业缺口率对产出影响的动态边际变化是上升并且相同的,但是通胀预期的影响随着时间推移而降低.     

Estimation and decomposition of inefficiency when producers maximize return to the outlay: an application to Norwegian fishing trawlers

This paper deals with estimation of a production technology where endogeneous choice of input and output variables is explicitly recognized. In particular, we assume that producers maximize return to the outlay (RO). For simplicity and tractability we start with a Cobb–Douglas transformation function with multiple inputs and outputs and show how the first-order conditions of RO maximization can be used to derive an estimating equation which is nothing but a partial input productivity equation. This equation does not suffer from the econometric endogeneity problem although the output and input variables are endogenous. First, we consider the case where producers are fully efficient allocatively but technically inefficient. The model is estimated using a single equation stochastic frontier approach. The model is then extended to allow allocative inefficiency and it is estimated as a system using generalized method of moment. Algebraic expressions are derived to decompose the effect of technical and allocative inefficiencies on RO. We also consider translog specifications that are estimated as (1) a single equation frontier model as well as (2) a system. We use a panel of Norwegian fishing trawlers data to estimate the model. Outputs are different species caught while inputs are labor and vessel size. We also control for number of days of operation, age of the vessel and year effects. Empirical results show that the average rate of RO is reduced by about 20 to 30 % due to technical inefficiency. On the other hand, average allocative efficiency is found to be about 78 %. The average overall efficiency is found to be around 60 %.     

福建省生产与总产出的计量经济模型

本文论述建立一个能反映福建省生产和总产出经济活动关系的计量经济联立方程模型,对模型进行了历史模拟和事后预测,并进行产出结构分析.     

A Dynamic Leontief Model with Non-renewable Resources

In this paper we study a generalization of the dynamic Leontief input–output model. We extend the standard dynamic Leontief model with the balance equation of non-renewable resources. Obviously, the non-renewable stocks will decrease, exploiting primary resources. In this study we examine the controllability of this extended model by taking the consumption as the control parameter. Assuming balanced growth for both consumption and production, we investigate how long these scarce resources will cover the input needs of production and how the lifetime of the system depends on the balanced growth rate and on the consumption. In doing so, we apply classic results from control theory and on eigenvalue problems in linear algebra.     

AGV航向跟踪预测优化自适应PI控制器

应用预测控制理论对AGV航向的轨迹跟踪进行了研究。采用以AGV实时航向角为输出量的非线性约束方程作为预测模型，推导出基于非线性模型预测控制比例积分自整定控制率，实现对受到高斯白噪声干扰的AGV参考航向角轨迹的跟踪，并与普通的比例积分控制算法相比较。仿真结果表明，所设计的非线性模型预测控制能较好的实现轨迹跟踪。与经典的比例积分控制算法相比，该算法无超调现象，克服不确定干扰的能力也有所提高。     

A pull system for delegating knowledge work

A pull system using kanban is commonly used in manufacturing settings to efficiently control the flow of goods. Its success in service operations is limited to processes similar to production lines when the output is repetitive. This paper examined how well a pull system for delegating non-repetitive output performed in an experimental setting of knowledge work, similar to what is found in many services. Results indicated that performance, as measured by completion time for cognitive tasks, improved under a pull as opposed to a push system of delegation. The improvement occurred with no change in output quality, stress levels, or satisfaction. Portions of this data were presented at the Academy of Management Conference, Philadelphia, PA, August, 2007.     

A generalization of the logistic growth function and its estimation

Summary This paper presents a generalization of the logistic growth function based on a model for relative growth rates. The basic relative growth rate model is based on the Riccati differential equation, which has a solution that closely resembles the familiar S -shaped logistic curve. For estimation purposes, a statistical version of this model is developed in which linear, exponential, and modified exponential growth in addition to logistic growth arise as special cases under various statistical hypotheses. The growth of yeast cells, population growth of the Netherlands and an example from the telephone industry are provided as illustrations of the model.     

Important Coefficients and Structural Change: A Multi-layer Approach

Important coefficients within input–output matrices have been defined in terms of their so-called ‘tolerable limits’. Such coefficients have been utilized as a means to study economic structures. Important coefficients can also be useful for finding the characteristic production structure, based on endogenous information only. Graph theory provides the analytical methods to interpret the results. By applying the method to a series of matrices for one economy, it is possible to establish the structural evolution of that system.     

Some empirical evidence on the real effects of nominal volatility

It has been argued that volatility in nominal macroeconomic aggregates has had a negative effect on real output, in particular that such volatility contributed to slow output growth in the early 1980s. This paper reexamines the effects of volatility in nominal macroeconomic aggregates in the context of a modern simultaneous equation framework where the volatility of, nominal macroeconomic variables is modeled as the conditional variance of two variables of interest: the federal funds rate and inflation. The empirical framework is the recently developed multivariate GARCH-in-mean vector autoregressive model. We confirm evidence that inflation volatility and tight monetary policy have directly affected output growth, but find that volatility in the federal funds rate has not.     

Stochastic optimal growth with bounded or unbounded utility and with bounded or unbounded shocks

This paper studies a one-sector stochastic optimal growth model with i.i.d. productivity shocks in which utility is allowed to be bounded or unbounded, the shocks are allowed to be bounded or unbounded, and the production function is not required to satisfy the Inada conditions at zero and infinity. Our main results are three-fold. First, we confirm the Euler equation as well as the existence of a continuous optimal policy function under a minimal set of assumptions. Second, we establish the existence of an invariant distribution under quite general assumptions. Third, we show that the density of optimal output converges to a unique invariant density independently of initial output under the assumption that the shock distribution has a density whose support is an interval, bounded or unbounded. In addition, we provide existence and stability results for general one-dimensional Markov processes.     

AN EMPIRICAL GROWTH MODEL FOR MAJOR OIL EXPORTERS

This paper develops a long‐run output relation for a major oil‐exporting economy where the oil income‐to‐output ratio remains sufficiently high over a prolonged period. It extends the stochastic growth model developed in Binder and Pesaran (1999) by including oil exports as an additional factor in the capital accumulation process. The paper distinguishes between the two cases where the growth of oil income, g^o, is less than the natural growth rate (the sum of the population growth, n, and the growth of technical progress, g), and when g^o ≥ g + n. Under the former, the effects of oil income on the economy's steady growth rate will vanish eventually, while under the latter oil income enters the long‐run output equation with a coefficient which is equal to the share of capital if it is further assumed that the underlying production technology can be represented by a Cobb–Douglas production function. The long‐run theory is tested using quarterly data on nine major oil economies. Overall, the test results support the long‐run theory, with the existence of long‐run relations between real output, foreign output and real oil income established for six of the nine economies considered. Copyright © 2012 John Wiley & Sons, Ltd.