目标成本管理与成本管理目标简论

当今企业主要目标是：战胜竞争对手和赢得顾客，以达到盈利的目的。鉴于此，做好成本管理取得成本优势是非常重要的。现代成本管理主要有两种思路：一是以作业为基础的作业成本管理，二是以目标成本管理为主要内容的成本企画。前者是基于财务成本信息的管理，即借助于财务会计信息，运用管理会计的方法，对企业经营过程中已经发生或可能发生的成本进行分析、预测、控制。而后者则主要从生产过程中的技术、设计、生产、营销等层面对成本信息进行设计、预测和监控，目标成本是成本企画的核心。从我国企业中的成本管理状况来看，成本企画比较适…     

制造业加强成本控制与管理研究

就中国现时代的背景而言,经济不断回暖,人民生活水平提高,各大制造业的数量与日俱增,物价水平也正在不断上升。为了在众多同类制造业中能有一席立足之地,制造业必须考虑如何强而有效地控制成本,以达到利润最高,这是实现制造业更好发展、不断进取的必经之路,更是维护市场秩序,保证经济发展每个制造业所该做的重中之重。     

施工企业目标成本管理研究

随着世界经济的一体化,市场环境瞬息万变,经营条件日益复杂,施工企业面临着来自国内外的竞争压力.优胜劣汰是市场竞争的基本法则,施工企业要求生存、谋发展,就必须强化成本管理,采取各种措施降低成本,以其成本优势参与市场竞争.本文就旌工企业目标成本管理模式,步骤、环节及方法进行更为深入、细致地探讨.     

浅谈目标成本管理

目标成本管理是企业生产经营的重要组成部分。企业根据市场情况，确定生产经营目标，以成本为中心，进行事前预测，衡量各项活动在经济上的合理性，进行成本决策调整、研究和分析考核等一系列管理活动。     

基于目标—作业成本管理理论的成本管理体系研究

目前中国企业的成本管理体系基本以目标成本管理体系为主,目标成本管理系统虽然有其优越性,但是在管理方面存在对后期作业控制不力的缺陷,而国外的作业成本管理法正好可以弥补作业环节成本控制的缺陷,试图通过研究目标成本管理理论和作业成本管理理论的特点,设计出基于目标-作业的成本管理框架体系.     

浅析机械制造业的成本管理

随着我国经济的快速发展,我国制造业得到了快速发展,建设事业的规模越来越大,在制造业企业中,成本管理是整个企业管理的关键环节。随着市场经济的发展,我国制造业企业正积极引进先进的管理方法,提高成本管理水平,但是,也面临着严峻的挑战。因此,对制造业成本管理进行研究具有十分重要的意义。     

原油目标成本管理应用研究

成本管理是企业管理的核心,贯穿原油生产的全过程,涉及到方案、技术、经济和管理的各个方面,直接影响油田的经济效益和持续发展。尤其是面对开发后期老油田,控制成本、降本增效显得十分重要。目标成本管理是符合石油企业自身特点的成本控制方法。文章在进行大量实证研究的基础上,分析了原油目标成本管理的基本思路及运行机制,提出了原油目标成本管理的实施步骤及相应措施。     

企业目标成本管理应用研究

企业要想在竞争中取胜,其战略不外乎两条,一是产品差异化,二就是成本领先.在当前全球竞争环境下,产品生命周期越来越短,技术和造型上的模仿跟进越来越先进和迅速,竞争者之间的产品质量差异正在逐渐缩小,企业已难以通过产品差异化来获得竞争优势.目标成本管理是市场驱动的成本管理体系,它根据消费者以及竞争者提供的产品和价格来确定成本目标,并通过关注产品及流程设计,以及各个辅助环节的持续改进来达到,因此,采用目标成本管理成为企业应对挑战的最佳武器之一.     

景观设计中的目标成本管理研究

文章在阐述目标成本管理相关概念的基础上,结合景观成本构成界定了景观目标成本和景观目标成本管理的含义;并结合景观设计的几个重要阶段,从目标成本的制定、分解、控制、分析与考评几个角度,分析了在景观设计中实现目标成本管理的流程。     

Strategic technology management issues in japanese manufacturing industry

The argument that regulation is a necessary, though controversial, component of technology policy is discussed in detail. Ib addition to the regulation of technology, various other regulatory policies, such as market regulation, affect the development of technology. Various types of direct regulation and their conditions of operation are discussed. It is shown that regulation can afect technological innovation positively by providing a surrogate market. The paper serves as an introduction to this special issue and shows how the different contributions fit into a general framework of regulatory effects on technolgy. Regulation as a factor in competition is discussed, particularly in the context of developing countries.     

Do more subsidies promote greater innovation? Evidence from the Chinese electronic manufacturing industry

Existing research provides contradictory insights about the effect of government subsidies on enterprise technology innovation. By explaining this mechanism with resource allocation, information efficiency and risk control channels, we systematically suggest three effects, leading to an inverted U-shaped relationship between the amount of subsidies and four indicators of technology innovation. Empirical evidence based on dataset of Chinese electronic manufacturing industry confirms that subsidies can promote enterprise technology innovation but it will inhibit innovation when there are too much or excessive amount of subsidies. Meanwhile, the impact of subsidies is more significant for non-state-owned enterprises than state-owned ones. Furthermore, the level of regional economic development moderates the impact of government subsidies. The government can take advantage of diverse subsidy policies to drive sustainable technology innovation.     

中国制造业创新绩效研究

本文利用指标体系及DEA方法分析了中国制造业创新绩效,结果发现不同行业间创新水平相差很大,新产品比重与研发投入强度呈较高的正相关关系,不能单纯采用指标体系来衡量创新水平.我国制造业创新的技术效率总体偏低,纯技术效率小于规模效率,反映出我国制造业创新体系中创新水平及制度与管理存在问题.     

Price behaviour in the Italian manufacturing industry

This paper sets out to test the hypothesis that the price-cost margins of Italian manufacturing industries are influenced by excess domestic demand and by international prices of manufactured products. Using annual data (1956–1982) a mark-up equation is estimated for each of the twelve industries in which the manufacturing sector has been disaggregated. The ratio of industry price to average total cost is functionally related to the ratio of international price to domestic cost and a measure of excess demand. On the basis of the estimates, which are obtained by Maximum Likelihood techniques, and some specification tests, it is concluded that both factors influence pricing behaviour although their effect is not uniformly significant in every sector.     

Wage setting in the Colombian manufacturing industry

We show that wage setting in the Colombian manufacturing industry is not fundamentally driven by labour productivity in contrast to the standard theoretical prediction. On the contrary, internal institutional arrangements – payroll taxation, the minimum wage or the price wedge between manufacturing and consumption prices – together with a higher exposure to international trade – connected to the increasing globalization of the Colombian economy – appear as the crucial drivers. These findings lead us to question the political strategy followed to attain cost competitiveness in a context of growing exposure to international trade. Implementation of a true wage bargaining system is suggested as a critical policy target to prevent the disruptive economic consequences of the current wage‐setting mechanism and help rebalance the trade deficit.     

国外制造业服务化问题研究综述

世界上越来越多制造业企业通过提供服务来增加其核心产品的价值,有些制造业企业甚至不再卖物品而是卖物品的功能或服务.一些制造业企业正在转变为某种意义上的服务企业,服务化成为当今世界制造业的发展趋势之一.针对这种现象,国外学术界进行了深入的研究.本文根据已有研究成果,对服务化的概念、服务化的演变阶段、服务化的动力与障碍、服务化的环境效应等问题进行综述,并分析了制造业服务化对我国走新型工业化道路、建设资源节约型、环境友好型社会的现实意义.     

The competitive conditions in the OECD manufacturing industry

The goal of this study was to assess the intensity of competition in the OECD manufacturing industry by using the Panzar and Rosse index over the period 1970–2011. For this purpose, we use the fully modified OLS method and second-generation unit root analysis to investigate the level of competition across two-digit manufacturing sectors. The results are robust and consistent with similar studies, leading to the rejection of perfect collusion and perfect competition, while providing evidence in favour of monopolistic competition. Similarly to other empirical studies, H-statistics are shown to be heterogeneous across manufacturing sectors. We argue that more concentrated sectors such as food and beverages, motor vehicles and furniture have low levels of H-statistic being thus less competitive than other industries (i.e. computers transportation equipment, printing and chemicals), where the H-statistic is closer to unity. Lastly, our analysis will be a useful policy tool to achieve structural micro-economic goals.     

对中国国债管理目标的探讨

对国债管理目标的探讨对完善国债管理体制至关重要。文章通过对国内学者观点的综述和一些国家国债管理目标的对比、分析,提出当前中国的国债管理应该是一个目标+三个条件。一个目标是实现长期筹资成本的最小化,三个条件是风险最小化、效率最大化和法规完善化。