会计工作现代化及其组成内容

各项管理工作都要求现代化,作为经济管理重要组成部分的会计工作也要现代化。究竟什么是会计工作的现代化,会计工作现代化包括哪些内容,这些都是需要搞清的重要问题。 一、会计工作现代化的涵义 什么是会计工作的现代化,人们的认识是不一致的,有的认为会计工作现代化就是会计手段的现代化,也有的认为会计工作现代化就是会计的现代化,……。以上认识上的差别,主要是人们对会计内涵和本质的理解不同所致。我认为要准确地把握会计工作现代化的本质,关键要把握住对其评价的客观标准。从目前的情况看,理解会计工作现代化,应掌握以下几条标准:第一…     

基于PSO算法的高速铁路列控车载设备可靠性优化研究

高速铁路列控车载设备的可靠性设计是系统设计过程中的重要环节，其分配结果对系统研发周期、可用性及全生命周期成本等指标均有影响。粒子群算法的特征是通过粒子迭代收敛实现多目标的优化，可以满足可靠性优化需求。研究选取平均故障间隔时间、研发成本和使用维护成本作为目标进行优化方案设计，找出满足技术要求且节约成本的最优解。实际计算过程中，不同目标之间的优化过程是矛盾的，无法使其全部同时达到最优状态，可靠性和成本之间也是如此。利用粒子群算法构造出一个评价函数，函数变量为与可靠性和成本相关的上述3个目标，便于在优化过程中将多个目标求解转变为单一目标求解，最终实现不同目标值之间的取值平衡，达到优化目的。通过某列控车载设备各单元平均故障间隔时间值将故障树算法与粒子群优化算法进行对比，验证优化方案。     

企业物流配送模式选择的TOPSIS多目标决策研究

介绍目前主要的物流配送模式，建立物流配送模式选择的评价指标体系，利用熵权法和AHP方法相结合，得出企业配送模式选择中的各个评价指标的权重，使评价结果更具有说服力。并且引入TOPSIS法有效解决配送模式选择的多目标决策问题，并对各备选模式进行了定量排序，为企业物流配送模式的决策提供依据。     

Diversification strategy with random yield suppliers for a mean–variance risk-sensitive manufacturer

We consider the diversification strategy for a mean–variance risk-sensitive manufacturer with unreliable suppliers. We first analyze the linear model and find that the suppliers are selected according to the descending order of their contributed marginal expected profit, and increasing the manufacturer’s risk-averseness leads to a more even allocation of demand across the suppliers. Then, we study the general newsvendor model. By approximating the leftover inventory with a normal distribution, we establish the general properties of the active supplier set and show that the supplier selection rule is similar to that under the risk-neutral setting when the demand uncertainty is large. Moreover, we conjecture that the selection rule also applies when the demand uncertainty is low, which we verify with an extensive numerical study. Our paper makes two contributions: First, we establish the properties of the optimal diversification strategy and develop corresponding insights into the trade off between cost and reliability under the mean–variance framework. Second, we perform comparative statics on the optimal solution, with a particular emphasis on investigating how changes in the supplier’s cost or reliability affect the risk-averse manufacturer’s ordering decisions and customer service level.     

Consolidation effects and inventory portfolios

This paper presents a formal analysis of the consolidation effect in a wider perspective. While demonstrating that the stock saving structure depends on the interaction between the coefficient of variation of demand and the ratio between inventory ordering and holding costs, this research indicates that the ratio between the standard deviations of lead time at potential facilities is the key variable for consolidation. Sensitivity analyses are also performed to address common managerial issues, which can arise during the consolidation decision, such as the impact on total costs and the assumption of uncorrelated demands.     

基于DEA的公共交通接驳换乘系统评价研究

利用DEA的评价原理,建立公共交通接驳换乘系统换乘效率的非均一评价分析模型,并给出换乘效率、输入冗余率和输出亏空率及运营有效性的评价分析方法,并以北京城铁13号线为例说明其应用.     

The two-stage batch ordering strategy of logistics service capacity with demand update

This paper discusses a logistics service integrator (LSI) orders logistics service capacity from a functional logistics service provider (FLSP) before the selling season with two opportunities. The optimal two-stage batch ordering strategy of LSI with demand update is studied. Standard batch size is introduced into LSI’s two-stage capacity ordering strategy model, which is built upon the decision-making sequence and actually observed demand signals between the two ordering instants. The model solution method is designed based on scenario analysis and enumerative algorithm. Sensitivity analysis of the optimal adjustment ordering time point is then carried out and a numerical analysis is presented.     

Effects of carbon emission reduction policies on transportation mode selections with stochastic demand

We are witnessing more frequent extreme weather events due to the global warming. There is an urgent need for governments, industries, general public, and academics to take coordinated actions in order to tackle the challenges imposed by the climate change. It is essential to incorporate the environmental objective in the transportation mode selection problem as transportation is a main contributor to carbon emissions. With this in mind, our paper studies the retailer’s ordering and transportation mode selection problem using stochastic customer demand and investigates the optimal ordering and transportation mode selection decisions under different carbon emission reduction policies. Our analytical results reveal that there are some important transportation mode shifting thresholds under different carbon emissions reduction policies. These findings do not only help firms to make optimal decisions under different carbon emission reduction policies but also support policy makers to develop effective policies on carbon emissions reduction.     

统一授信存货质押下第三方物流选择研究

选择合适的第三方物流是统一授信模式存货质押业务顺利开展的关键环节.在对国内外存货质押研究现状进行分析的基础上,从市场竞争力、监管技术水平、品牌与信誉及地域交通4个方面构建统一授信存货质押下第三方物流选择的评价指标体系,建立了层次分析法与灰色评价相结合的多层次灰色评价模型,研究银行开展统一授信存货质押业务中如何选择第三方物流,并通过案例说明模型的有效性.     

基于不确定多属性计算评价城市交通系统的方法研究

提出了评价内容涉及交通系统功能水平、交通发展协调水平、资源利用水平和环境影响水平4个方面,由31项属性指标构成城市交通系统评价指标体系,并根据评价中残缺的评价判断信息、混合的判断信息反映出的不确定、模糊的实际情况,分别采取辅助矩阵的方法和最小偏差函数的线性目标方法计算确定权重,并采用加权算术平均和组合加权算术平均方法进行各项指标综合,得到交通发展综合评价值。     

Theory and practice in aircraft financial evaluation

This paper explores the state of practice regarding aircraft financial evaluation. Traditional measures of aircraft economic viability, including direct operating cost comparison, ignore both the non-cash elements of costs, and the time value of money. Practitioners adopting more advanced techniques often go straight to the net present value calculation using an industry standard discount rate, ignoring critical problems such as estimating the cost of capital, quantifying the highly uncertain economic environment airlines face, and valuing the flexibility offered by manufacturer options and operating leasing. We propose taking advantage of the potential flexibility of the net present value approach by close attention to the choice of discount rates to flesh out investment/financing interactions, use of Monte Carlo analysis to quantify risk up front, and real options analysis to better understand the value of flexibility to aircraft operators.     

基于改进优劣解距离法的枢纽内客运站能力利用协调度评价

针对枢纽内多个客运站能力利用评价问题,以枢纽内设施能力利用匹配度指标、列车作业组织协调度指标、城市交通接驳适应度指标的耦合计算值定义多个客运站能力利用协调度指标,根据耦合度理论构建基于改进优劣解距离法的枢纽内多个客运站能力利用协调度计算模型,并结合熵权法求解枢纽内多个客运站能力利用协调度。以沈阳铁路枢纽2018年、2019年运行图为例对给出的评价方法进行验证,结果表明:提出的基于改进优劣解距离法的能力利用协调度评价模型可以有效解决枢纽内多个客运站能力利用评价和优化问题,提升运力资源配置效率、减少资源闲置、满足旅客高品质出行体验,为方案比选及预先研判提供技术支持。