市场经济环境下企业成本管理问题的研究

随着全球经济一体化的发展,来自国内外日益激烈的竞争,使企业盈利空间越来越小,是否拥有一个有效的、科学的成本管理体系,对企业来说非常重要。本文首先对传统成本管理存在的弊端和局限性进行分析研究之后,简要阐述了现代企业成本管理的变化和发展,并就市场经济条件下我国企业如何实现成本管理观念的转变问题进行了探讨。     

Decomposition of Structural Change into Technology and Price Components: Turkey, 1973–85

The purpose of this paper is to report on an approach to the analysis of intertemporal change in input–output tables in terms of the components of this change with time. We define two alternative forms of decomposition: additive and multiplica tive. The multiplicative form is found to have advantages over the additive form: it is not affected by the choice of price-adjusting mechanism and it enables us to define summary measures in the line of, for example, direct backward linkages. We apply the methodo logy to input–output tables for Turkey for 1973 and 1985, and compute the components of total change for 1973–85. We illustrate that, in economies where price changes across industries vary to a great extent, studying structural change first requires the removal of the relative price effects. Otherwise, misleading conclusions regarding the real or tech nological change are very likely.     

在市场经济下的现场质量管理

阐述现场质量管理的概念、标准、指导思想、具体方法。     

Price-endogenized Input–Output Model: A General Equilibrium Analysis of the Production Sector of the Japanese Economy

This paper considers a generalization of the open Leontief model, by endogenizing the input coefficients on the basis of the neoclassical multi-sectoral produc-tion function. The adopted production function is of the two-level CES type, which is quite effective for avoiding the multi-collinearity problem. As a result, the estimates obtained are quite stable, satisfying the quasi-concavity conditions of the production function for all the sectors. Comparative statics based on the Jacobian of the excess supply function for each commodity market reveal that, owing to the factor substitution the effect of an increase in the final demand on the level of the production is significantly smaller than that which occurs in the open Leontief model with fixed input coefficients.     

REVISITING THE ORIGINAL GHOSH MODEL: CAN IT BE MADE MORE PLAUSIBLE?

We reconsider in this paper the alleged implausibility of Ghosh's model and we do so reformulating the model to incorporate an alternative closure rule. Our proposed closure rule is in line with the original allocation rules defined by A. Ghosh. The closure solves, to some extent, the implausibility problem that was pointed out by Oosterhaven, for then value-added is correctly computed and responsive to allocation changes resulting from supply shocks. Some numerical examples illustrate the sectoral and aggregate consistency of the allocation equilibrium.     

我国会计信息质量变革与市场经济发展

市场经济的高速发展,对我国会计信息质量提出了更高的要求,也带来中国会计信息新的生成条件;同时,会计信息质量的变革也对市场经济的健康发展提供规范。本文就我国会计信息质量变革与市场经济发展的关系及其相互影响进行了探讨。     

A Synthetic Approach to Projecting Input–Output Tables

This paper describes an approach used in the Canadian input–output (IO) accounts, which seeks to enhance the timeliness of the tables. It combines traditional updating methods, balancing techniques and the most recent data. To assess the performance of this approach, aggregate estimates from the synthetic accounts are presented for two years, and compared with estimates from benchmarks and with estimates obtained from a mechanical estimation technique. The results show that most IO components can be estimated with a relatively small estimation error and that substantial accuracy is gained from using the synthetic approach compared with a mechanical technique. Results based on data which are two years away from IO benchmarks are obtained at the cost of large errors. Synthetic estimates of the IO accounts improve the timeliness problem by at least a full year.     

Cassetti's New Method for the Identification of Patterns in Input–Output Matrices: An Alternative Formulation

The least upper bound on the overall proportional error that results from the simplification of an input—output matrix is a useful measure of the information loss. In particular, it is proven that some of the available results on this bound can be used to reduce the computations required for an optimal introduction of zeros. Furthermore, it is shown that the matrix that solves the simplification problem for any given level of error is generally not unique, so that it is possible to impose a priori constraints on the pattern of zeros in the matrix.     

Does It Make Sense to Apply the Static Open Input–Output Model for Imputation and Structural Decomposition?

This paper aims to stimulate discussion on the question concerning whether input–output (10) analysts should go on applying the static open 10 model in times when data supply and computer capacity allow us to switch to semi-closed 10 models, which are rated as comparative improvements. It is argued that the most frequent of the open 10 model's applications, i.e. imputations and structural decompositions, with a switch to a semi-closed model, lose the properties which make them so attractive: imputations no longer are straightforward assignments of production and primary inputs to the components of total final demand; structural decomposition no longer is an additive assignment of changes of production and primary inputs to sources of structural change. In the author's opinion, imputations and structural decompositions on the basis of the open 10 model should be abandoned.     

TRADE INTEGRATION,OUTSOURCING AND EMPLOYMENT IN AUSTRIA: A DECOMPOSITION APPROACH

Outsourcing and trade integration of advanced countries is debated with respect to employment effects, in particular for low educated workers – at least in relative terms. We study the employment effects – differentiated by educational attainment levels – of changes in the patterns of trade integration and outsourcing in the Austrian economy over the periods 1995–2000 and 2000–2005 using hierarchical decomposition analysis based on deflated input–output tables. Outsourcing is modeled as changes in the shares of domestically produced intermediates in total intermediates. A similar decomposition of the final demand vector allows us to draw conclusions on the overall employment effects of trade integration. The results suggest that the expected negative employment effects of outsourcing and rising import penetration have been overcompensated by increasing exports. Thus, the overall employment effects of Austrian trade integration have been positive for all educational attainment groups. However, whereas the total effects have been strongest for medium and high educated workers over the period 1995–2000, employment of low educated workers have been strongest and positively affected over the period 2000–2005. This pattern can be explained by a more sluggish export performance together with stronger negative effects of outsourcing and import penetration in medium and high-skill intensive products.     

OPTIMIZING PRODUCTION IN THE GREEK ECONOMY: EXPLORING THE INTERACTION BETWEEN GREENHOUSE GAS EMISSIONS AND SOLID WASTE VIA INPUT–OUTPUT ANALYSIS

We explore an input–output based framework for optimizing production in the Greek economy, under constraints relating to energy use, final demand, greenhouse gas emissions and solid waste. Using empirical data, we consider the effects on the maximum attainable gross value of production when imposing various pollution abatement targets. Our results quantify those effects as well as the magnitude of economic sacrifices required to achieve environmental goals, in a series of policy scenarios of practical importance. Because air pollution and solid waste are not produced independently of one another, we identify the settings in which it is meaningful to institute a separate policy for mitigating each pollutant, versus those in which only one pollutant needs to be actively addressed. The scenarios considered here represent a range of options that could be available to policy makers, depending on the country's international commitments and the effects on economic and environmental variables.     

Typology of structural change in a regional economy: a temporal inverse analysis

Earlier studies have investigated the hollowing-out phenomenon of the Chicago economy, in which the manufacturing sectors in Chicago have decreased their intermediate dependency within the region while the service sectors have increased their dependency. In this paper, a series of annual input–output tables for the Chicago metropolitan economy during the period of 1980–1997 was again employed for a further investigation of the structural change using an alternative tool, the temporal Leontief inverse analysis, that can assist in exploring trends and uncovering tendencies in individual sectors or groups of sectors within the context of an economy-wide system of accounts. The results are compared with the earlier studies for examining the nature and details of the hollowing-out phenomenon.     

A Multiplicative Decomposition Method to Identify the Sectoral Changes in Various Developmental Stages: Taiwan, 1966–91

This paper examines the structural changes and identifies sources of sectoral growth in Taiwan, which is an open but rapidly developing economy. A multiplicative version of a decomposition based on the Leontief input–output model is proposed. Empirical results based on deflated data using the shifting base technique show that average changes in final demand coefficients, mainly in household consumption and exports, account for a large portion of sectoral change in most industries. Extensive variations in industrial structure are detected in various developmental stages.     

Structural change decomposition through a global sensitivity analysis of input–output models

Sensitivity analysis has become an important tool to test the robustness of estimated economic models. In this paper we propose the use of simulation-based sensitivity analysis to identify the fundamental structure of the economy. To show the possibilities of this technique, we provide empirical evidence on the path of structural change occurring in the Chicago economy by running simulations for projected input–output tables over the period 1975–2010.     

On the Relationship between Input–Output Coefficients and Hanoch's Linear Homogeneous Constant Differences of Elasticities of Substitution Production Function

Tilanus's ‘mixed’ input–output coefficients are generalized and it is shown that the generalized coefficients stand in a fixed proportion to each other if and only if the technology is described by Hanoch ‘s linear homogeneous constant differences of elasticities of substitution production function.     

Women's and Men's Contributions to Satisfying Consumers' Needs: A Combined Time Use and Input–Output Analysis

The traditional input–output table (IOT) identifies the intermediate flows between industries, the branches' contributions to satisfy final demand and the primary inputs needed for production. While industries play a key role in the field of input–output analysis, the structure of employees remains more or less unconsidered. The present study aims to combine particular information regarding employees' working time with traditional instruments of input–output analysis. In so doing, employees (and the corresponding paid working hours) are separated by industries, educational achievements and gender. This, in turn, allows for the identification of women's and men's contributions to satisfying different categories of final demand. In total, men's paid working hours significantly exceed women's labour input. However, societies rely likewise on paid and unpaid work. Therefore, the study finally accounts for the field of unpaid work, which – in Germany – is still dominated by women.     

THE LABOUR FOOTPRINT: A FRAMEWORK TO ASSESS LABOUR IN A COMPLEX ECONOMY

As addressing labour becomes crucial in the move towards sustainability, there is the need for assessment tools suitable for current complex economic systems. This article presents an input–output based framework (‘labour footprint’) for evaluating labour issues behind the production of different economic commodities, including entire supply chains. In line with the guidelines of the International Labour Organization, six labour issues are considered: collective bargaining, forced labour, child labour, gender inequality, hazardous work, and social security. This conceptual article sets to (a) define this footprint's labour dimensions, (b) cite relevant data sources, (c) describe its calculation, (d) illustrate its application through a case study, and (e) discuss this framework's relevance from ‘conscious consumption’, ‘supply chain responsibility’, and regulators' standpoints. Since it advances the evaluation of fundamental labour issues and the scope of multi-criteria analyses, this footprint may be a valuable tool for sustainability assessments.     

A Multiregional Impact Assessment Model for disaster analysis

This paper presents a recursive dynamic multiregional supply-use model, combining linear programming and input–output (I–O) modeling to assess the economy-wide consequences of a natural disaster on a pan-European scale. It is a supply-use model which considers production technologies and allows for supply side constraints. The model has been illustrated for three floods in Rotterdam, The Netherlands. Results show that most of the neighboring regions gain from the flood due to increased demand for reconstruction and production capacity constraints in the affected region. Regions located further away or neighboring regions without a direct export link to the affected region mostly suffered small losses. These losses are due to the costs of increased inefficiencies in the production process that have to be paid for by all (indirectly) consuming regions. In the end, the floods cause regionally differentiated welfare effects.     

ESTIMATING THE ECONOMIC CONSEQUENCES OF A PORT SHUTDOWN: THE SPECIAL ROLE OF RESILIENCE

This paper develops a methodology for the estimation of the total economic consequences of a seaport disruption, factoring in the major types of resilience. The foundation of the methodology is a combination of demand-driven and supply-driven input–output analyses. Resilience is included through a series of ad hoc adjustments based on various formal models and expert judgment. Moreover, we have designed the methodology in a manner that overcomes the major shortcomings of the supply-driven approach. We apply the methodology to a 90-day disruption at the twin seaports of Beaumont and Port Arthur, Texas, which is a major port area that includes a petrochemical manufacturing complex. We find that regional gross output could decline by as much as $13 billion at the port region level, but that resilience can reduce these impacts by nearly 70%.     

Disaggregating input–output tables in time: the temporal input–output framework

The input–output framework has evolved dramatically since its initial formulation. New analytical techniques and extensions have allowed a more comprehensive assessment of the economy and expanded its applicability. Nonetheless, the core of the framework has remained unchanged: an annually compiled input–output table, which conveys monetary flows between sectors in a region in a particular year. Hence, the technical coefficients derived from it are ‘average’ input compositions, neglecting fluctuations in production capacity, seasonality and temporal shocks within that period. This paper develops a consistent methodology to disaggregate the annual input–output table in its time dimension in order to estimate intra-year input–output matrices with distinct technical structures for a particular year. The main advantages in relation to the annual model are to allow seasonal effects to be studied within the input–output framework, to better understand the process of coefficient change and to offer a more comprehensive dynamic view of production.