A cost minimization production planning model for continuous process chemical plant operations

The management of large continuous process chemical plants oftentimes must make operating decisions within a rapidly changing economic environment. This paper describes a decision making aid in the form of a production planning model which is immediately responsive to such changes. The model provides cost minimization solutions to “what if” questions of management through the use of linear programming. Implementation upon an interactive computer system provides a user oriented model. A specific type of chemical plant operation involving 13 decision variables illustrates the approach. Five example real-world situations demonstrate the approach's capability.     

基于眼镜板的质量管理控制机制

为了满足眼镜板的质量管理效率,提出了基于眼镜板的质量控制模型。通过质量追溯控制机制,对质量控制模型进行理论及数值分析,得出最优的质量控制机制,包括质量水平、赔偿系数、采购价格等。研究表明,当购买商的最低收益值比较小时,生产商需设计出合理的对购买商的赔偿系数和销售价格,反之,则需要设计利润转移机制,来平衡质量控制机制,使眼镜板生产商的利润最大化。     

Firms,shareholders, and financial markets

We study the influence of the financial market on the decisions of firms in the real market. To that end, we present a model in which the shareholders’ portfolio selection of assets and the decisions of the publicly traded firms are integrated through the market process. Financial access alters the objective function of the firms, and the market interaction of shareholders substantially influences firms’ behavior in the real sector. After characterizing the unique equilibrium, we show that the financial sector integrates the preferences of all shareholders into the decisions for production and ownership structure. The participation from investors in the financial market also limits the firms’ ability to manipulate real prices, i.e., there is a loss of market power in the real sector. Note that, while the loss of market power changes expected profits, it is not detrimental to shareholders since the expected return of equity share depends on the variance (and not the mean) of profits. Indeed, any change in expected profits is absorbed by the financial price. We also show that financial access increases production, thereby altering the distribution of profits. In particular, financial access induces firms to take on more risk. Finally, financial access makes the relationship between risk-aversion and risk-taking ambiguous. For example, it is possible that an increase in risk-aversion leads to more risk-taking, i.e., the variance of real profits increases.     

建筑施工企业承包工程盈亏问题探讨

量本利分析是企业对销售量、成本、利润预测分析的一种方法,又称盈亏平衡分析法,它是在成本性态分析的基础上,对成本和利润与产销量变动之间的依存关系进行具体分析,从而获得降低成本,增加盈利的途径。文章通过盈亏分析法对建筑施工企业承包工程盈亏问题进行分析和探讨,为施工企业的决策提供了理论上的依据。     

基于中心灰靶决策模型的设备采购评标

设备采购评标是属于典型的多目标综合决策问题,利用中心灰靶决策模型并结合层次分析法进行设备采购评标,并给出评标实例。评标结果表明,基于中心灰靶决策模型的设备采购评标方法能有效地克服目前国内通常采用的评标方法的缺点,为设备采购评标提供了一种定量、客观的评标方法。     

企业合并中购买法会计操纵分析

本文以模拟的吸收合并案为例,分析了企业合并利用购买法在融资决策中进行会计操纵的可能性。通过对购买方的设定、基于企业价值评估对财务指标的操纵的分析,发现由于在合并报表中被购买方以经评估的公允价值入账,评估结果往往体现了委托人的意愿,合并企业易于对资产规模、偿债能力、盈利能力进行操纵。指出会计信息使用者应该谨慎分析和使用合并会计信息,在使用购买法时应该完善价值评估方法。     

The impact of a housing-linked contract savings scheme on households' holdings of financial assets in India

This paper uses a carefully matched sample of Indian renter households who are participants in a savings scheme explicitly linked to obtaining a mortgage and a sample of similar households who are not participants to estimate the impact of participation on the share of assets participants hold in financial form. Participants are found to hold significantly more of their assets in this form; over a standard savings period the incremental holdings in financial assets are equivalent to the amount saved in the contract savings scheme. The estimates support the contention that participants do not merely shift the instruments in which financial assets are held in saving for home purchase but rather make a reallocation in favor of financial assets — monies that are available for investment anywhere in the economy during the savings period.     

基于模糊案例推理的供应商选择模型

物流采购管理部门经常进行供应商选择与采购量分配方面的工作。如果有一种工具能够帮助管理人员利用先前的采购经验对当前的采购行为做出决策,这将是非常有益的。文章在模糊的决策环境下,针对战术采购决策建立了一个基于案例推理方法和多目标数学规划的供应商选择与采购量分配集成模型,并给出相应的应用案例。     

Sustainable Consumption: Proposal of a Multistage Model to Analyse Consumer Behaviour for Organic Foods

Explanatory models of consumer behaviour can be used to steer decision‐making in the complex task of designing generic strategies to increase sustainable consumption. This paper proposes an operational model which assumes that the purchase of an organic food is a complex process that can be broken down into phases. It is applied to a concrete case – organic olive oil in the Spanish market – quantifying each phase to determine which ones should be acted on to increase demand. Results indicate that it is possible to adopt the model proposed, and that the problems hindering consumption are a lack of confidence in organic certification, not perceiving differences between organic and conventional foods, and the perception of barriers in their purchase. Given the context, marketing communications strategies have a key role to play. This model can be used to analyse the specific situation of each market and propose development strategies. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment     

浅析高职物流管理专业校内实训的新模式——建立校园“零利润超市”的可行性分析

本文从高职物流管理专业实践教学存在的各种问题入手,提出建立"校园零利润超市"来改善现有物流管理专业实践教学过程中存在的资金不足、设备投入不足、实训内容单一僵化等等问题,打破传统实践教学观念,以营造真实的企业运作环境,培养学生的职业素养和职业技能。笔者以所在院校的实际情况入手,分析了建立"零利润超市"的目的和意义,对学生的支付能力以及购买意愿进行调研,从而得出建立"零利润超市"的可行性方案,最后对"零利润超市"进行投资预算以及收益估算。     

存货购销中最优期权合约交易量研究

在分析利用期权合约规避价格波动风险的原理的基础上,分别给出存货购销两个环节中可以运用的期权策略,然后利用均值方差模型计算使投资组合达到效用最大化时所对应的最优期权合约交易量及其对经营利润的影响,研究发现：在存货采购环节,企业可以通过购入看涨期权、购入看涨期权同时售出看跌期权两种策略控制采购价格波动的风险,在存货销售环节,企业可以通过购入看跌期权、同时购入看跌期权并售出看涨期权两种策略来稳定销售利润;从最优期权合约交易量及其对企业经营利润的影响来看,期权工具在控制存货采购价格、稳定销售利润中可以发挥良好作用。     

Customization of the online purchase process in electronic retailing and customer satisfaction: An online field study

This paper investigates the customization of the online purchase process in electronic retailing. We conceptualize customization relevant to the two constituent sub-processes in the online purchase process: (i) decision customization—the customization of the information content delivered to customers to help them in the decision-making sub-process; and (ii) transaction customization—the customization of the purchase transaction sub-process for each customer. We draw on and synthesize the theoretical perspectives of Website Usability, Technology Acceptance Model, and Transaction Costs, to triangulate and deduce hypotheses linking customization of the online purchase process in electronic retailing and customer satisfaction. The hypotheses are tested by analyzing: (i) primary data on customization of the online purchase process collected from an online field study involving a direct observation and content analysis of the websites of 422 retailers; and (ii) secondary data on customer satisfaction with the online purchase process for the same set of 422 electronic retailers collected from a publicly available data source. The research method used for the empirical analysis is Multivariate Analyses of Covariance (MANCOVA). The results indicate that decision customization that provides choice assistance by way of personalized product recommendations is positively associated with customer satisfaction with the decision-making sub-process; and transaction customization, oriented towards making the transaction sub-process personal, convenient, and interactive is positively associated with customer satisfaction with the purchase transaction sub-process. Additionally, the results indicate that both decision customization and transaction customization are associated with overall customer satisfaction with the online purchase process of electronic retailers. The contributions, managerial implications, and limitations of the study, and directions for future research are discussed.     

基于资产专用性的企业融资决策研究

本文采用Williamson的思路,建立了资产专用性与交易成本、生产成本因素在内的综合交易成本分析模型。分析发现,相对于债务融资而言,股权融资有利于避免按市场规则强行清算带来的专用性资产价值损失,运用包络定理证明专用性程度高的资产具有削减生产成本的作用,专用性程度高的资产以股权融资为佳。     

谈加强职工劳动保护与安全生产工作存在的突出问题及对策

安全始终是每个企业永远不可回避的问题,而如何在求得企业生产利益最大化的同时力争安全事故最小化,是每位决策者必须深思的问题。文章结合相关事例,就如何加强职工劳动保护与安全生产工作存在的突出问题展开探讨,以期为安全工作质量的提升提供一些参考。     

TOC在固定资产投资决策中的应用

传统财务理论中固定资产投资决策所使用的方法,都是基于该固定资产满负荷运作的假设,而没有考虑该产出是否为企业的有效产出,是否为企业带来效益。基于约束原理(TOC)的有效产出会计,以整个企业流程为考量标准,为固定资产投资决策提供了更为有效、实际和简便的评估方法。     

基于Stacking模型融合的用户购买行为预测研究

在大数据时代背景下,如何利用大量的销售数据精准预测顾客未来需求,成为企业制定客户管理和库存管理决策的一个重要问题。目前关于用户购买行为预测的研究中很少能够预测用户具体的购买时间。基于已有的销售数据,提出了基于机器学习和Stacking集成的综合预测模型预测用户的购买行为,即未来是否购买及其购买时间。将模型应用在一家大型连锁零售企业的需求预测中,并对方法的有效性进行评估。结果表明,基于Stacking集成的融合模型对预测用户未来是否购买具有最佳性能,准确率达85%,AUC值达到0.928;LightGBM集成算法在预测用户购买时间时具有最优性能,相比于融合模型提升了5.5%的预测性能;融合模型+LightGBM算法的组合相比于均使用融合模型提升了9.4%的预测性能。     

The impact of firm membership in an Independent System Operator (ISO) on production cost and cost efficiency in the generation sector of the U.S. electric utility industry

This paper examines how ISO membership impacts cost efficiency. Utilities joining ISOs can face more competition in selling electric power, possibly leading to lower profits, which can incentivize utilities to operate more cost efficiently to maintain a specified level of profits. The empirical model involves estimating a Probit model, then OLS regression, then a stochastic cost frontier. Using a 1992 to 2000 panel of 34 investor‐owned electric utilities, empirical results indicate that ISO membership contributed to higher production cost, lower cost efficiency, and ISO members subject to the 1990 Clean Air Act Amendments operated more cost efficiently than ISO members not subject to the Amendments.     

移动平台上的中小型企业进销存系统的设计和实现

企业进销存系统在企业生产过程中使用非常普遍,随着移动平台的普及,在移动设备中使用进销存系统进行企业生产管理变得越来越重要。文章根据移动平台的特点开发了一个跨平台的进销存系统,使得企业管理者能够随时掌握生产销售信息,为了实现跨平台使用,采用了混合式开发模式,使得系统能够使用在多种类型的移动设备中。     

OEM模式下的供应链利润分配机制研究

分析了贴牌生产方式下,供应链的特点及其与传统供应链的区别。考虑了由一个委托企业和贴牌生产企业所组成的二级供应链,应用博弈论的基本原理,建立利润分配模型;分析了由委托企业主导的供应链利润分配机制。研究表明,委托企业可以凭借自身优势使得贴牌生产企业只能获得保留利润,而自己获得供应链所有的剩余利润;如果委托企业采用收入共享的分配策略,那么由委托企业决定的利润分配参数能够使供应链达到最优利润水平,同时也满足委托企业自身利润的最大化。     

基于延伸生产商责任的第三方回收企业对手机厂商收费模型研究

文中从第三方回收企业--产品责任提供商的角度,通过对废旧手机的收集费用、运输费用、拆卸处理费用进行成本分析,并以此为根据使用模糊贴近度算法评判手机厂商属于何等收费标准,以便PRP制定对手机厂商的收费策略,实现自身赢利.