论基建项目的“不可行性研究”

<正> 基本建设项目的可行性研究,近年已得到社会承认和广泛应用。然而基本建设项目的不可行性研究还没有被人们所认识。对于项目的决策,现在只经过可行性研究评估程序后,即拍板上马。从认识论角度看,这是违背马克思列宁主义哲学原理的。可行性研究是正向思维,而不可行性研究则是一种反向思维,是认识一个建设项目可行与不可行的两个极为重要的思维方式,我们既不能忽视它,也不能互相替代。在我国现实的投资经济领域,项目决策失误不断发生,损失浪费惊人。出现这一与人们愿望完全相反的现象,有     

项目可行性研究不容忽视

可行性研究就是对项目投资进行技术、经济上的全面调查与分析,研究工程项目建设的可能性,提出可行性研究报告,从而为投资决策提供科学的依据。我国多年的社会主义建设实践证明,可行性研究是保证工程建设顺利进行的重要手段。但是,目前我国可行性研究中仍然存在着一些问题,主要表现为：①可行性研究流于形式,评估结论均为可行。造成这种现象的主要原因有两个。首先,有关部门在进行投资决策时,先定结论,后进行可行性研究。这样一来,无论怎样进行可行性研究,其答案都是唯一的和可行的。其次,由于可行性研究报告是国家计划部门审批…     

浅析项目投资可行性研究

目前企业在进行投资决策时,普遍存在着决策者主观性过强、过于相信个人能力、不注重调查研究等问题。从而导致投资决策出现失误,给国家和企业带来重大损失。因此企业只有通过分析投资的可行性,才能做出科学的投资决策,才能使各类长短期投资实际产生的报酬达到预期效果。     

项目可行性研究对策研究

一、可行性研究的定义及存在的问题 可行性研究是一种研究方法,对企业投资项目的决策提供重要依据.一般委托专业咨询团队与项目投资方一起对拟投资项目在资金、技术、人员、工程条件、投资环境及预期市场效益等多个方面进行项目可行性和合理性的分析论证,全方位考察资源配置能力与资源配置效率的协调性及实现程度,在经济和社会双重利益的基点上决策最佳方案.可行性研究作为基本建设程序中建设前期工作的重要组成部分,是建设单位投资决策和筹措资金的依据,是开展工程建设的依据,更是国家计划管理部门实施管理的依据.     

援外项目可行性研究至关重要

援外工作既是一项严肃的政治任务 ,又是一项复杂的经济技术工作。援外项目的承担和建设既要服从国家利益和外交工作的需要 ,又要尊重经济规律 ,在管理和具体执行中注重客观实际 ,增强现场意识 ,以保证资金有效合理的使用 ,最大限度地发挥援助效益。我国属于发展中国家 ,政府财力有限 ,每年从财政中拨出的援外经费不算太多。如何保证这种稀缺资源的有效使用 ,做到物有所值 ,是需要引起我们高度重视的问题。加强援外项目的前期工作 ,做好认真务实的可行性研究 ,则是解决问题的关键环节。可行性研究是在工程建设项目投资决策前进行较为全面的技…     

项目可行性研究新旧方法分析

一、可行性研究新旧方法的划分在我国实行计划经济体制时期,可行性研究没有得到重视,1978年以后,我国投资项目建设前期可行性研究工作逐渐开展起来。80年代前期,可行性研究被确定为建设项目前期工作的重要内容,是基本建设程序中重要组成部分。可是,当时的可行性研究方法上存在以下问题：第一,投资估算的精确度不高;第二,只分析项目财务经济效益可行性,很少进行国民效益和社会效益分析;第三,不考虑货币的时间价值,对项目效益只进行静态分析。随着改革的不断深化,可行性研究工作日益受到国家重视,在总结前几年可行性研究工作经…     

关于房地产项目可行性研究分析

房地产项目可行性研究是房地产企业建设前期投资决策阶段的一项重要工作,是保证房地产建设项目以最小的成本换取最佳经济效益的科学方法,因此,房地产项目可行性研究工作对房地产企业有着重要现实意义。     

房地产项目可行性研究信息系统探讨

1项目可行胜研究的意义可行性研究是近年来国外引进的名词．全面而又系统地将可行性研究纳入项目的开发过程可追溯到本世纪30年代美国开发田纳西河流域、它不仅保证了工程建设稳步发展、而且对该流域的经济发展起了至关重要的作用、取得了明显的经济效果。二次大战后、由于科学技术和经济发展的需要、可行性研究不仅应用于军事武器研制、还对经济建设中新技术的运用和推广进行科学分析和论证。60年代后科技和经济管理科学的迅猛发展。可行性研究方法得以不断充实和完善、使之发展成为当今国际上投资决策前普遍的、重要的工作阶段。联合国工…     

投资项目可行性研究假象多

朱镕基总理在九届人大二次会议上所作的《政府工作报告》中提出,要“继续扩大内需和实施积极的财政政策”,认为“采取多种办法,拓宽融资渠道,鼓励和引导集体、个体和社会其他方面增加投资,进一步扩大投资需求,势在必行。”由此,全国各地纷纷加大了各种项目可行性研究工作力度,以争取多立项、快立项。然而,前几年乱铺摊     

Sharing the cost of redundant items

We ask how to share the cost of finitely many public goods (items) among users with different needs: some smaller subsets of items are enough to serve the needs of each user, yet the cost of all items must be covered, even if this entails inefficiently paying for redundant items. Typical examples are network connectivity problems when an existing (possibly inefficient) network must be maintained.We axiomatize a family cost ratios based on simple liability indices, one for each agent and for each item, measuring the relative worth of this item across agents, and generating cost allocation rules additive in costs.     

Equilibrium of a sequence of auctions when bidders demand multiple items

We construct an ex post perfect equilibrium in a sequence of second-price auctions with two bidders where each bidder’s marginal values for additional units are decreasing. This equilibrium implies an increasing path of transaction prices and is ex post efficient.     

八项资产减值相关问题探析

2006年,我国发布了《企业会计准则第8号——资产减值》,规范对资产减值准备的计提要求。该准则不仅提高了企业会计信息质量,更贯彻了会计"谨慎性"原则,使我国资产减值会计的发展有了新的飞跃。但该准则并非规范了所有资产的减值,有些资产的减值仍然分散在各具体准则中;另外,我国资产减值的会计处理仍存在一些问题。因此,主要分析了八项资产减值确认、计量原则以及账务处理,并提出了减值核算中存在的一些问题。     

A multi-echelon supply chain model for reworkable items in multiple-markets with supply disruption

The objective of this paper is to develop a multi-echelon supply chain model for multiple-markets with different selling seasons. Here, two suppliers are involved to supply the raw materials to the manufacturer where the main supplier may face supply disruption after a random time and the secondary supplier is perfectly reliable but more expensive than the main supplier. In this article, the manufacturer produces a random proportion of defective items which are reworked after regular production and are sold in a lot to another market just after completion of rework. The retailer sells the finished products in different markets according to seasons. Finally, an integrated expected cost per unit product of the chain is minimized analytically by considering the lot-size ordered as a decision variable. An appropriate numerical example is also provided to justify the proposed model.     

Optimizing replenishment policy in an EPQ-based inventory model with nonconforming items and breakdown

The optimal replenishment policy for an economic production quantity (EPQ)-based inventory model with nonconforming items and breakdown is presented. A real-life production system inevitably generates nonconforming items and has equipment breakdowns owing to process deterioration or other uncontrollable factors. This study addressed these issues in an EPQ-based system to optimize a replenishment policy that minimizes the long-run average cost for the proposed system. Whenever a breakdown occurs, the machine is assumed to immediately be under repair, and an abort/resume inventory control policy is adopted. Under this control policy production of the interrupted lot resumes immediately after the machine is fixed and restored. A mathematical model and a recursive algorithm were used to derive the optimal replenishment policy. A numerical example was used to demonstrate the practical application and better cost efficiency of the proposed policy compared to a breakdown that occurs under a no-resumption policy.     

Preferred reporting items for studies mapping onto preference-based outcome measures: The MAPS statement

Abstract

‘Mapping’ onto generic preference-based outcome measures is increasingly being used as a means of generating health utilities for use within health economic evaluations. Despite publication of technical guides for the conduct of mapping research, guidance for the reporting of mapping studies is currently lacking. The MAPS (MApping onto Preference-based measures reporting Standards) statement is a new checklist, which aims to promote complete and transparent reporting of mapping studies. The primary audiences for the MAPS statement are researchers reporting mapping studies, the funders of the research, and peer reviewers and editors involved in assessing mapping studies for publication.

A de novo list of 29 candidate reporting items and accompanying explanations was created by a working group comprised of six health economists and one Delphi methodologist. Following a two-round, modified Delphi survey with representatives from academia, consultancy, health technology assessment agencies and the biomedical journal editorial community, a final set of 23 items deemed essential for transparent reporting, and accompanying explanations, was developed. The items are contained in a user friendly 23 item checklist. They are presented numerically and categorised within six sections, namely: (i) title and abstract; (ii) introduction; (iii) methods; (iv) results; (v) discussion; and (vi) other. The MAPS statement is best applied in conjunction with the accompanying MAPS explanation and elaboration document.

It is anticipated that the MAPS statement will improve the clarity, transparency and completeness of reporting of mapping studies. To facilitate dissemination and uptake, the MAPS statement is being co-published by seven health economics and quality of life journals, and broader endorsement is encouraged. The MAPS working group plans to assess the need for an update of the reporting checklist in five years’ time.     

An inventory model with variable demand,component cost and selling price for deteriorating items

In this paper, we develop an economic order quantity (EOQ) model for finite production rate and deteriorating items with time dependent increasing demand. The component cost and the selling price are considered at a continuous rate of time. The objective of this model is to maximize the total profit over the finite planning horizon. We also want to find the integral number of orders in the finite planning horizon. A numerical example, graphical representations and sensitivity analysis are given to illustrate the model.