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文章从知识经济与成本会计环境分析入手,指出现行成本核算体系的不适应性,就迎接知识经济,改进成本核算,进行深入探讨。 相似文献
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过去工业经济社会中生产要素主要包括劳动资料、劳动对象和劳动手段,即物质资源和人力资源的消耗。产品成本构成中直接材料消耗一般占65%,直接人工消耗一般占20%,制造费用的消耗一般占15%。但是在知识经济社会中,生产的三大要素将变为四大要素,知识将成为生产要素的重要构成部分。1996年,OECD(经济合作与发展组织)名为“以知识为基础的经济”的报告正式启用“知识经济”一词,并将其内涵定义为:“这种经济直接依据知识和信息的生产、分配和使用。”企业之间竞争的成败关键因素已不再是资本资源,而主要是知识资源。体因而企业必须适应新的生产要素的消耗和企业资产结构的变化,改进成本的计算。 相似文献
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知识经济作为一种建立在知识、信息的生产、分配和使用之上的经济,作为一种与农业经济、工业经济相对应的一种新的经济形态,对当今社会经济的形势、对企业生产经营环境等都将产生深刻的影响,从而对企业的财务会计、财务管理、成本核算等提出严峻的挑战。本文仅就知识经济条件对成本会计环境的影响及如何适应知识经济社会,改进当前成本核算体系进行阐述。 相似文献
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范丽萍 《经济技术协作信息》2006,(5):22-22
一、现行成本核算体系的不适应性 我国目前采用了国际通用的制造成本法,这与现行的经济环境相适应。知识经济的到来改变了现行成本核算的环境。现行的成本原理与核算方法已越发显示出它的不适应性.主要表现在以下几个与面:第一,成本核算的内容应进一步拓宽。既然知识资源已成为生产要素的主要因素,因而知识资源的消耗理所当然地应成为产品成本的构成部分, 相似文献
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知识经济作为一种建立在知识、信息的生产、分配和使用之上的经济,以及一种与农业经济、工业经济相对应的一种新的经济形态,对当今社会经济的形势、对企业生产经营环境等都将产生深刻的影响,从而使企业的财务会计、财务管理、成本核算等面临严峻的挑战.本文仅就知识经济条件对成本会计环境的影响及如何适应知识经济社会,改进当前成本核算体系进行阐述. 相似文献
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一、成本会计是工业化的产物自从19世纪的英国工业革命以后,资本主义国家的生产力得到迅猛发展,资本迅速集中,资本的有机构成也随之提高,企业当中,成本中昂贵的机器设备折旧费用,在产品的生产成本中,所占的比例在不断加大。同时,由于消费需求开始多样化,这就使企业生产的产品品种也日趋多样化,引起中间费用的分配,吸收成本核算面临一个重大的难题,而与此同时竞争的压力也要求实现成本计算与利润计算之间的直接联系,这就从整体上,进一步要求提出了成本计算的系统化、科学化的问题。成本计算整体上的系统化、科学化要求将成本的结转、形成与积… 相似文献
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会计的发展取决于社会经济环境的变化和管理要求的提高,无论是"结绳记事"、"四柱清册"、"龙门账"、"复式记账"的产生,还是管理会计、成本会计等会计新兴学科的形成都证明了这一点.知识经济作为一种建立在知识、信息的生产、分配和使用之上的经济,作为一种与农业经济、工业经济相对应的一种新的经济形态,对当今社会经济的形势、对企业生产经营环境等都将产生深刻的影响,从而对企业的财务会计、财务管理、成本核算等提出严峻的挑战.本文仅就知识经济条件对成本会计环境的影响及如何适应知识经济社会,改进当前成本核算体系进行阐述. 相似文献
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对医院成本核算管理的探讨 总被引:1,自引:0,他引:1
随着社会主义市场经济的深入开展,卫生事业改革的步伐不断加快.我国医疗市场经济体制的建立、城镇职工医疗保险及新型农村合作医疗保险制度的全面推行、药品价格的改革、区域卫生规划的实施、社区卫生服务网络的建立,以及广大人民群众日益增长的医疗需求,要求医院不断提高技术水平、服务水平、效益水平,在竞争中求生存、求发展、求创新. 相似文献
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21世纪初期,美国学者提出一种新的成本会计创新方法——资源消耗会计(RCA),它是由美国的作业成本法和德国的弹性边际成本法整合的产物,既反映了当今国际管理会计实务界的强烈需求,也是当代成本会计理论发展的新趋势。在资源消耗会计现有的研究成果的基础上,对相关理论研究与实务研究进行系统的总结与归纳,可以为资源消耗会计的进一步研究提供科学的依据。 相似文献
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Finance literature suggests the use of the Accounting Beta (BACC) as a proxy for the Capital Asset Pricing Model (CAPM) market beta to estimate the cost of equity capital when the stock price is not available. Previous researchers have aimed to achieve this objective by determining the correlation between accounting variables and the market beta. However, the magnitude of the resulting error in this correlation has remained unknown. The current study is an attempt to test the performance of the BACC as a proxy measure for the market risk and to examine the extent of the statistical error in the correlation between these two measures. Our findings indicate that BACC overestimates the market beta by between 20% and 50%. Applying some corrective measures, such as operational earnings scaled by equity, may lessen this difference to a range of 22%–25%; however, it does not eliminate the error. Our output also suggests that the BACC might be biased when used to assess the risk of small firms. 相似文献
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科技快速发展,产品更新速度也越来越快,对企业来说,创新即发展,产品的研发就是赢得市场的基础。基于此,各个企业也加大了研发投入,但研发需要投入较大的经济成本,还需要对其进行会计处理工作,这直接关系着企业资金的资金流是否清晰。那么这就需要加强对研发费用的会计处理工作。具体来说,企业研发的会计处理工作较为复杂,基于此,我国会计准则中也将其中的难点部分进行了详细的描述,如在企业自行开发活动中,对有条件的支出可进行资本化处理,但是根据企业实际的实践效果来看,存在很多问题,例如对企业研发中的费用计价不合理,研发阶段无形资产的划分不清晰,存在利润操控空间弊端等。本文重点探讨企业研发费用会计处理中的问题,并提出相关建议,并用实例列举出建议,成本加成法确定自行开发无形资产成本、设置研究开发和研究开发失败账户,使得企业费用核算会计处理更为准确。 相似文献
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Nelson H. Barbosa-Filho 《Journal of post Keynesian economics》2018,41(4):578-597
AbstractThis article presents an adaptation of the square social accounting matrix used in economic planning and programming to the rectangular or vertical transaction matrix used in post Keynesian monetary economics. The objective is to obtain a simple and intuitive framework to organize macroeconomic data in terms of the main institutional sectors of the economy, showing how production, distribution, demand, and financing are inter-related. The article presents the social accounting matrix of the U.S. economy as an example and use it to analyze the trends in net lending and household net income since 1960. 相似文献
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This paper proposes a two-group urban model with endogenous capital and knowledge accumulation in an isolated island economy. The model examines the dynamic interdependence among knowledge utilization, creativity, transportation conditions, savings behavior, location choice, and residential pattern in a just two-group island economy. Although it is constructed with some strict assumptions, the model is quite general in the sense that the well-known models, such as the Solow-Swan model, the Kaldor-Pasinetti two-group model, and the Alonso model, can be considered, from a structural point of view, as its special cases. The knowledge accumulation in our model is based upon Arrow's learning-by-doing model. It is proved that the system may have a unique or multiple equilibria and each equilibrium may be stable or unstable, depending upon knowledge utilization and creation characteristics of the two groups. We also examine the impact of changes in the population and knowledge creation efficiency of two groups on long-run growth, wealth distribution, and residential structure. 相似文献
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Peter Bartelmus 《Ecological Economics》2009,68(6):1850-1857
The System for integrated Environmental and Economic Accounting (SEEA) has been criticized in this journal for ignoring the benefits of ecosystem services for human well-being. This paper argues that extended national accounts should not attempt measuring economic welfare. Rather, they could and should assess the environmental sustainability of economic activity as the cost of natural capital consumption. The global application of SEEA concepts and methods demonstrates the feasibility of international green accounting. For the world economy, sustainability costs run to about 3 trillion US$ or 6% of world GDP. Large variations at national and regional levels suggest that conventional economic indicators may significantly overstate economic progress in some parts of the world. Data gaps and lack of data comparability affect these first estimates. National and international statistical services should be more aggressive in greening the national accounts. More prudent and more sustainable economic policies might be the result. 相似文献
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Scott R. Herriott 《Journal of Regulatory Economics》1989,1(1):69-86
Summary and Conclusions Discussants of the electric power industry point to three principal reasons for corporately unaffiliated electric utility companies to establish formal interorganizational relations: optimal short-run dispatching of production facilities, the scale economies (more precisely, the subadditivity) of long-run costs, and the advantage of pooling the risk of equipment failure. This paper has analyzed the organizational properties of power pools established to realize the advantages of subadditive long-run costs. A formal organizational model of a power pool was presented, recognizing the economic and normative structure of a pool. The normative structure chosen was the subsidy freedom equity concept familiar in the literature on natural monopoly and in game theory. The principal result of the paper is the construction of a subsidy-free cost allocation rule for the deterministic multiple-technology long-run system planning problem.The applicability of this result depends on the organization of the power pool as an entity capable of contracting for the power needed by the members. Conspicuously in the model used here, the optimal poolwide cost is allocated but ownership of the generating plants is not.In power ppols of independently owned utilities (IOUs), capacity planning may be centralized but, with the exception of joint ventures in individual generating plants, ownership is maintained at the level of the member firms. IOU power pools allocate separately the fixed and variable costs of the system. Pool members often take turns in building new plants for the pool, thereby indirectly allocating system capacity costs. Having identifiable ownership in the generating plants, the members can allocate the energy costs of the system in a subsidy-free manner using the short-run marginal cost of energy established by central dispatching or energy brokering (Herriot 1985). But that is an approach to short-run energy charges which is very differet from the energy charge in the peaker rule studied here, and it may result in an allocation of total costs that is not subsidy-free.There are partnership among rural electric distribution cooperatives, called generation and transmission (G&T) co-ops, which do share costs without allocating ownership interests. G&T co-ops build generating plants or secure power contracts from IOUs sufficient to meet their members' requirements at an agreed level of reliability. Ownership of the plants, and liability for the contracts, is not disaggregated. Yet in most cases the G&T co-op does not sell power to non-members, so all costs must be allocated among the member firms.The ownership structure presumed here could also obtain under the scenarios for electric power deregulation envisioned by Joskow and Schmalensee (1983). If the distribution segment is disaggregated from generation and transmission, then locally franchised distribution firms mist face in common the subadditive long-run cost function discussed in the second section. The regional bulk power market would therefore have the structure of a natural monopsony, so the distribution firms would have an incentive to pool their forecast loads and collectively negotiate long-term power contracts with the independent generating firms. Ownership of generation would rest with the generation firms, but the cost of the regionally optimal portfolio of power contracts would have to be allocated among the pooled distribution firmsThe deterministic system planning model used here is somewhat simplistic, certainly as must any model to be admit a closed-form solution in a contexts where the real capacity planning problems are solved using very large scale linear programs and simulation. However, the cost allocation rule derived for this model may be useful guidepost for the development of practical cost-sharing rules in power pools. An important implication of the peaker rule (4) is the equity of not attempting to allocate separately the fixed and variable costs of a system. Though adjustments must be made to the peaker rule to account fully for the uncertainties, indivisibilities, unreliabilities, and nonhomogeneities faced by system planners, as well as for the growth of future loads and the development of new generation technologies, this cost-allocation rule appears to be helpful as a starting point in power pool rate design. 相似文献
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A translog estimation of the average cost function of the steel industry with financial accounting data 总被引:1,自引:0,他引:1
Theo Stratopoulos Evangelos Charos Kelly Chaston 《International Advances in Economic Research》2000,6(2):271-286
This paper proposes a measure to assess firm performance which is based in neoclassical production theory and yet can be empirically estimated with widely available financial accounting ratios. A translog cost function is estimated, and fitted per-unit average cost figures are generated based upon the firm's individual characteristics and industry norms. The deviation of a firm's actual average per-unit cost from the fitted value is proposed as a predictor of firm profitability. This measure is then tested on firms in the steel industry. It is shown that the accounting ratios generate a cost function which behaves in accordance with neoclassical microeconomic theory, and accounting profits are indeed found to be inversely related to the calculated efficiency measure.The authors are indebted to the participants of the Forty-Fourth International Atlantic Economic Conference, Philadelphia, PA, October 9–12, 1997, and an anonymous referee. Any shortcomings remain the responsibilities of the authors. 相似文献