论成本性态分析中的混合成本分解方法

成本性态又称成本习性,是指成本总发生额与业务量之间的依存关系。进行成本性态分析就是要考察成本发生额与业务量之间规律性的联系。按照成本对业务量的依存关系,我们通常将成本区分为固定成本、变动成本和混合成本三类。按照一定的方法把混合成本分解为变动成本和固定成本,叫做混合成本的分解。这里只研究相关范围内的混合成本分解。其分解方法有以下几种：     

怎样分解混合成本

怎样分解混合成本冯正维混合成本是指同时兼有固定成本和变动成本两种不同性质的成本。混合成本又可分为半变动成本、半固定成本、曲线变动成本和延期变动成本四类。但不论怎样，在实际工作中，管理会计为了便于计划和控制企业经济活动，最终都必须把全部成本划分为变动成...     

EXCEL函数在混合成本分解中的巧用

混合成本分解是成本性态分析的前提和基础。传统的混合成本分解方法工作量大,计算复杂,难以记忆。利用EXCEL的CORREL、SLOPE和INTERCEPT函数可以有效简化混合成本分解问题。     

企业财务管理中的成本性态

企业财务管理是企业管理的一项基础工作,而财务管理中的成本管理是企业提高经济效益的关键。企业应在科学管理的基础上努力降低生产成本,在成本费用项目的管理上下功夫。因此,正确理解成本的性态尤为重要。成本性态,是指成本总额与产量之间的依存关系。成本按其性态分类,可分为固定成本、变动成本与混合成本三大类。     

作业成本法的成本性态分析

本文分析了作业成本法产生的背景及含义。     

盈余质量性态分解研究

通过建立盈余质量性态假说,文章研究了盈余质量性态。盈余质量按照其性态可分为可靠性、基础相关性和博弈相关性。研究结果表明,当博弈相关性、基础相关性和可靠性相均衡时,盈余信息生产者确定了最终报告的盈余信息。通过效应分析,文章诠释了在风险约束条件下,盈余质量的确定和认知过程。     

成本性态在杜邦分析法中的应用

成本性态是管理会计中的一个概念,主要指在一定条件下成本总额与特定业务量之间的依存关系。按照成本性态可以将企业的全部成本分为固定成本和变动     

The impact of site characteristics on housing cost estimates

Hedonic housing regressions using micro data for owners and renters from the 1972–1973 Consumer Expenditure Survey are presented. By including tract characteristics and public goods in these regressions, evidence is presented which indicates sensitivity of the physical housing variable coefficients to the choice of included site-related characteristics. Furthermore, omission of public good variables can result in misleading, and possibly perverse, coefficients on access. Intermetropolitan housing cost estimates, however, are shown to be relatively insensitive to the choice of site-related characteristics.     

丰田汽车的物流成本管理

同方环球(天津)物流有限公司在全面接管丰田在华汽车企业的物流业务后,在物流成本控制及管理方面建立了完善的体系,具有一定借鉴意义.     

铁路运输成本结构分析

铁路运输是物流系统中成本支出非常大的子系统。如何在维持甚至提高客户服务水平的前提下削减运输成本,是摆在物流管理者和决策者面前的重要问题。文中首先重点分析了铁路运输成本的构成及计算,接着从公司角度介绍了公司应支付给国家铁路部门的费用,最后针对如何降低运输成本,提出了一些措施和建议。     

作业成本法与传统的制造费用分配法的比较

<正> 现代企业制度的特点是产权明晰、责权分明以及科学管理、政企分开。成本管理是企业管理的一个重要方面。正确的成本计算方法,能够提供正确的会计信息资料,有利于企业各项改革措施协调一致、齐头并进地推动各项专业管理朝着科学方向发展。     

Indirect taxation with shadow cost of public funds in mixed oligopoly

We adopt a mixed oligopoly model, where a state-owned welfare-maximizing public firm competes with a profit-maximizing private firm, to compare the welfare effects of the specific and ad valorem tax in the presence of the shadow cost of public funds. Following the assumption of most previous literature that total output is constant under specific and ad valorem taxation, we find that, when the shadow cost of public funds exists, the tax policy must be adjusted according to the privatization level of the public firm; if the privatization level is low (medium, high), the government needs to adopt ad valorem (specific, ad valorem) tax. Moreover, the private firm will earn a higher (lower) profit under ad valorem tax than under specific tax, if the public firm is not fully privatized and the shadow cost of public funds is high (low).     

The emission cost of international sourcing: using structural decomposition analysis to calculate the contribution of international sourcing to CO2-emission growth

The effect of changes in trade patterns, particularly increasing international sourcing, on global CO₂-emissions growth has yet to be clearly understood. In this paper, we estimate the emission cost of sourcing (ECS), which originates from replacing domestic products by imports from countries with more CO₂-intensive technologies. Using a structural decomposition analysis, we find that changes in sourcing patterns between 1995 and 2007 contribute (1) to reducing territorial emissions in high-wage countries (70% of their territorial emissions growth) and (2) to increasing territorial emissions in low-wage countries (30% of their territorial emissions increase). The net global effect, the ECS, amounts to 18% of total global CO₂-emissions growth. Our results call the climate change policies based on territorial principles into question given that they disregard that differences in emission intensities between countries contribute to raising global emissions. In contrast, policies fostering the transfer of cleaner technologies to low-wage countries decrease the ECS.     

电子行业缓冲包装材料成本因素分析与控制方法的探讨

经济危机爆发以来,电子制造行业企业竞争日益加剧,成本压力与日俱增。为了提高竞争力,越来越多的企业选择管理并持续不断地降低各种成本,电子产品终端客户帮助原材料供应商降低产品成本便是典型的途径。然而,在这之前,如何合理评估供应商的产品成本,很多企业没有合理的评估工具。文章结合成本管理理论,以泡棉缓冲包装材料为研究对象,以作业成本法和因素分析法为工具,建立成本预测模型,并通过对关键成本因子的灵敏度分析,寻求合理的产品成本控制方法。     

Mining cost analysis and cost control based on the sensitivity factor analysis

This paper systematically generalizes relevant theories and methods regarding mining cost control and constitutes the model for the mining cost analysis. It also comes up with the sensitivity factor analysis to conduct mining cost control. The theories and methods have been experimented with Jiangsu Chuanshan Mining Joint-Stock Company Ltd. Case studies have been undertaken on mining cost of the company and the most sensitive factor which affects mining cost has been found accordingly. Finally the paper concludes that the focus concerning the cost control of the company should be directed at output and material costs.     

高速公路标段划分对工程成本的影响分析

由于高速公路项目多标段特性形成了管理界面,文章分析标段划分所产生的界面对业主工程成本的影响,强调在高速公路合理划分标段的重要性。     

浅析工程造价控制管理

通过与国际惯例和西方发达国家造价管理特点的比较,文章分析了我国现阶段工程造价管理中的热点问题,并结合实际情况,提出了工程造价管理改革的建议。