医院成本“阶梯分摊法”的实践与探讨

通过对医院成本分摊问题进行研究,探索成本如何逐级分步结转分摊,最终将所有成本转移到临床服务类科室。方法：采用＂阶梯分摊法＂,将不同成本项目依据不同分摊原则、分摊策略进行分摊。结果：分摊后的医院成本报表真实反映了医院深层收支情况,为医院不断加强成本控制与支出管理提供了理论依据和数据基础。结论：医院要根据自己实际情况,制定合理分摊原则和分摊基础。     

医院成本分摊方法的合理性探讨

医院成本分摊合理性是医院成本核算准确性的前提,目前医院针对需采用一定方法计算后才可直接计入的支出项目的处理方法过于简单,导致要么分摊后的管理费用虚高,要么无法计算出不同科室之间成本的差异,要么分摊结果与实际消耗产生较大差距,要么分摊范围不够全面。文章对目前医院此类成本分摊的现状进行分析后,从四个角度针对不同特点的此类成本进行分摊,通过对不同分摊方法的核算结果进行比较,总结出更合理的科室成本分摊方法,提高成本核算的质量,为管理者决策提供可靠依据。     

成本分摊协议税收管理难点问题分析

成本分摊协议是税务管理的一个难点问题。本文讨论了成本分摊协议的参与方界定、独立交易原则判定、成本分摊基准的认定以及参与方贡献的计量与估计四大问题,以期对成本分摊的税收管理实践有所借鉴。     

保险公司共同费用分摊存在的问题及对策

本文从保险公司共同费用分摊角度出发,对共同费用分摊模式存在的问题进行分析,并通过引用分类分摊和时间轴的方法为目前存在的问题提供切实可行的解决方案,创建精细化费用分摊模式,提升保险公司经营管理水平.     

成本分摊协议税收管理难点问题分析

成本分摊协议是税务管理的一个难点问题。本文讨论了成本分摊协议的参与方界定、独立交易原则判定、成本分摊基准的认定以及参与方贡献的计量与估计四大问题，以期对成本分摊的税收管理实践有所借鉴。     

房屋共有建筑面积分摊模型研究

本文由房屋共有建筑面积的分摊原则入手,通过分析房屋的分摊关系及共有建筑面积的分摊类型,提出了一种通用的、符合《规范》及程序运算要求的共有建筑面积分摊模型,实际应用证明了该模型的实用性和有效性。     

电网企业"统贷统还"模式下财务费用分摊方式研究(系列三)

文章从<企业会计准则>关于借款费用的阐述出发,分析电网企业在"统贷统还"模式下财务费用的特征,提出电网企业"统贷统还"模式下财务费用的三种分摊方式(即:专门借款前提下,地市局自行确定资本化率的分摊方式;专门借款前提下,省公司统一确定资本化率的分摊方式;不区分专门借款前提下,地市局自行确定资本化率的分摊方式),通过分析三种分摊方式的优点和缺点,结论建议"专门借款前提下,省公司统一确定资本化率的分摊方式"是电网企业优选的财务费用分摊方式.     

谈未确认融资费用的分摊

本文介绍了未确认融资费用的确认、费用分摊率的选择以及费用分摊时的账务处理,并提出一种分摊各期融资费用的简便易行的计算方法.     

酒店物业价值分摊探讨

酒店房地产作为功能不可分割的综合性房地产，进行抵押贷款时应该采用整体抵押逐渐加贷的方式。但在已出现酒店房地产分层分别抵押给不同债权人，并且债务人不能按期还款或是无法偿还贷款，债权人申请抵押物清偿的情况下，合理的价值分摊显得格外重要。而目前《房地产估价规范》尚未针对该类房地产价值分摊作出明确的界定，因此笔欲就该问题提出四种分摊的方式：①按建筑面积分摊；②分层评估，分层测算；③按应分摊地价分摊；④按原建购价分摊。     

商品流通企业进货费用的分摊

对于商品流通企业进货费用的分摊,有以下三个方面的问题要注意： 首先,确定进货费用的分摊范围。进货费用分摊范围的确定既要有理论依据,又要考虑会计工作的客观实际,尽可能地简化会计核算手续。可以选择一些进货费用金额较大的项目如运杂费、包装费、挑选整理费等进行分摊。具体哪些商品、哪些进货费用需要按存销比例进行分摊,由企业根据实际情况加以确定。     

解读斯密分工理论,构建社会和谐分工

劳动分工不是一个新的论题,我们的前人早已看到了分工的重要性,分工是社会发展的需要。政治经济学之父亚当·斯密在《国富论》中阐述了分工理论,现在读来其思想的闪光点依然为我们所见。本文引入斯密分工理论,结合现实,提出新时代的分工思想,对建立社会劳动和谐分工作一探讨。     

Division of Labor in Teams

This paper examines the incentive effects of division of labor on worker effort, in the absence of the scale effects studied by Adam Smith. The game-theoretic model gives two results. (1) Suppose workers are identical and risk-neutral, and there is stochastic observation of group output by the firm offering compensations subject to some worker-participation constraint. Then the firm can arrive at the same first-best outcome with or without division of labor. However, if workers are risk-averse, division of labor can give the firm strictly greater profit. (2) A deepening division of labor magnifies this positive incentive effect; but if workers are heterogeneous, or if there are certain informational imperfections in the production process, this incentive advantage of division of labor could be impaired or even reversed. The first result may help explain the emergence of division of labor in the early stages of industrialization without relying on the Smithian advantages, which are also present in some labor deployment schemes without division of labor. The second result throws light on some recent anecdotal evidence of a shallowing division of labor in some areas of modern manufacturing. These factors affecting the efficiency of division of labor are then further discussed in the light of recent empirical findings on division of labor and team work, such as those in Katzenbach and Smith (1993).     

Whistle‐Blowing and Incentives in Firms

Whistle‐blowing is an important mechanism of corporate governance. We show that whistle‐blowing has negative effects on productive efficiency by undermining the incentives within a corporate hierarchy. In our model, a top manager intends to overreport earnings; a division manager may have evidence about the intended overreporting. We show that the division manager is more likely to have such evidence when the performance of his own division is low. Top management may offer a bribe to prevent the manager from blowing the whistle. This provides the division manager with an additional payoff when his division’s output is low. Therefore, potential whistle‐blowing undermines the division manager’s incentives to exert effort, which results in a less efficient outcome.     

儿童除法策略的稳定性和变化性

通过对四到七年级的儿童解决32个简单的除法问题的调查,发现儿童在简单问题的除法计算上的表现存在着年龄的差异以及问题大小的影响作用。加法策略和乘法策略两种策略随年龄不同而变化。本文还讨论了提取策略不被常用和不随年龄变化的原因。总之,结果表明除法运算是一个独有的操作,对除法运算的后续研究可能会对更进一步理解算术的程序和概念上的知识是如何发展具有重要意义。     

Simple fair division of a square

Suppose we are given a cake represented by the unit interval to be divided among agents evaluating the pieces of the cake by nonatomic probability measures. It is known that we can divide the unit interval into contiguous and connected pieces and assign them to the agents in such a way that the values of the pieces are equal according to the individual agents measures. Such division is said to be equitable and simple. In this paper we show that an equitable and simple division also exists in the case of dividing two-dimensional cake represented by the unit square. In this case, by simple division we mean dividing the unit square firstly by horizontal cuts, and then partition the resulting rectangles by vertical cuts. We give a method of obtaining a proportional and simple division of this cake. Furthermore, we prove the existence of proportional, equitable and simple division.     

设备管理过程控制的系统设计与运作

文章认为设备管理体系应包括管理依据、职责维、时序维、作业维和指导理论五大部分。这个体系的建立是一个“渐进”的过程；体系的设计和运作都取决于企业高层的组织决策及造就出高素质的有效组织者。     

Major league baseball division standings,sports journalists' predictions and player salaries

This paper analyzes the accuracy of predictions of division baseball winners and rankings for the 1982 to 1990 seasons. The forecasts in Sport, Sports Illustrated and the New York Times are more accurate than purely random forecasts except at predicting the National League winners. The journalists are better at predicting division winners, but not division rankings, than a naive model that assumes this season's rankings, will be the same as last seasons's. Combining the forecasts in the three publications does not result in greater forecasting accuracy. A model that uses the relative average salaries of teams significantly outperforms the journalists at predicting division rankings and, when allowance is made for ‘George Steinbrenner effect’, also at predicting division winners.     

Macmillan economics

Tim Farmiloe (publishing academic division) and Stephen Rutt (publisher, higher-education division) outline Macmillan's publishing plans for economics books.     

行政区划调整的城市化响应研究——以江苏为例

城市是经济社会发展的重要载体,城市化则是通往进步的必然道路.而行政区划的范围、大小、结构直接影响城市化发展的速度、进程和质量.因此,作为上层建筑的行政区划就必须与城市化进程相适应.适时作出调整,以达到促进各种要素的合理流动和优化配置,促进城市化的健康持续发展.以江苏省为例,结合改革开放以来江苏城市化的发展和行政区划调整,通过建立"江苏省城市化指数综合度量指标体系",运用数学分析方法探寻行政区划调整与城市化发展的内在响应机制和规律,分析这一特殊的地缘现象对城市化发展的现实意义.