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对利用沉没有成本不计原则,进行设备更新时机选择时存在的认识上的误区进行了分析。进而提出一条新的原则和方法,即动态沉没有成本不计原则和滚动比较方法。 相似文献
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在行业规模固定不变的情况下,沉没成本的大小成为阻碍部分潜在企业进入这一行业的因素之一。通过理论推导和数值模拟论证表明,低沉没成本的企业组合具有较低的行业总体沉没成本和较高的总体社会财富,优于高沉没成本企业组合,从而将高沉没成本企业阻挡在行业之外。 相似文献
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汤吉军 《地质技术经济管理》2010,(5):1-4
文章放松了新古典经济学条件下沉没成本决策无关性假设前提,进而从真实世界角度阐述沉没成本悖论存在的理性逻辑,从而表明人们很难忽略过去发生的沉没成本,它本身并不能被视为一种悖论或错误行为,甚至是非理性行为,同样也是在约束条件下一种广义理性行为。因此,需要承认沉没成本悖论存在的普遍性,而且还需要采取恰当的非正式和正式制度设计克服沉没成本悖论所带来的负面影响,并不是简单地警告我们不要考虑过去发生的沉没成本,"让过去的事情过去吧"的规范结论。因此,不仅需要提高决策者的认识能力,更多需要采取加强沉没成本与风险管理,创造一个良好的市场环境是最为根本的。 相似文献
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研发与市场结构:基于成本视角的分析 总被引:9,自引:1,他引:9
本文从成本入手,探讨了研发与市场结构的关系。通过对平均成本、固定成本及知识特性的综合分析,认为由于技术复杂度的不断提高及研发带来的规模经济,在多数产业研发会导致市场集中度逐渐提高。通过对研发沉没成本的分析表明,在专利保护与许可证制度下,当研发导致的沉没成本比较小时,厂商数量较多的竞争性市场的福利好于寡占或垄断市场,因为其研发速度更快;反之,寡占或垄断市场的福利更好,因为研发的沉没成本得到了节约。在理论分析的基础上,本文就如何通过优化市场结构,提升我国企业研发能力,应对经济全球化的挑战,提出了三点对策。 相似文献
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企业每一项经营决策都应该进行成本效益分析。对单井临界产量的决策应采用边际收益等于边际成本的方法,短期决策时应将固定成本视为沉没成本,在决策时不予考虑。 相似文献
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本文首次将对我国干中学的研究从宏观层面拓展到微观层面,利用1999—2007年的大样本企业数据测算了我国465个四位码制造业的干中学学习率,并在Sutton(1991)内生性沉没成本理论的框架下检验了干中学对我国制造业市场结构的动态影响。研究发现,中国制造业现阶段干中学的学习率呈现整体较高、行业之间差异较大的特点;干中学作为一种内生性沉没成本确实具有进入阻止的作用,能够提高行业的市场集中度,减缓我国制造业在市场规模扩张过程中市场结构趋于分散的态势,而且,干中学对我国制造业市场结构的影响大于另两种典型的内生性沉没成本——研发和广告。为优化我国制造业的市场结构,政府应当下大力气保护企业投资内生性沉没成本的激励,对产业市场结构的干预应当充分考虑各个产业在干中学强度上的差异,并采取有效措施降低干中学对研发的挤出。 相似文献
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"沉没成本"亦称"旁置成本",是管理会计中的一个术语,主要用于项目的投资决策,与其对应的成本概念是"新增成本".在经济学和商业决策制定过程中经常会用到"沉没成本"的概念,代指由于过去的决策所引起,已经付出且不可收回的成本,因为现在和将来的决策中都不能改变这一已经实际支出的事实,所以在决策分析中通常不需要考虑这类成本. 相似文献
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1.沉没成本大,加大了退出成本。衰老矿区的固定资产往往占有相当大的比例,且专用性资产较多,这些资产只能用于矿区的特定生产和服务。当衰老矿区退出本产业进入另一产业时,这些资产很难转入新进入的产业而继续发挥作用。另一方面,我国矿区多处于偏远地区,衰老矿区用地、厂房等固定资产转卖、 相似文献
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近年来,创意设计产业蓬勃发展,逐渐成为风险投资青睐的新兴领域。然而,创意 设计产业是典型的高风险投资行业,为了控制风险获取高收益,综合评价项目对于风险投资 者而言尤为重要。针对国内外缺少该领域研究的现状,本文简要分析了创意设计产业风险投 资项目的特点,并结合层次化分析法(AHP)构造了一套风险投资评价指标体系,对于指导 风险投资者进行投资决策具有实用价值和指导意义 相似文献
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阐述了能力验证在环境监测实验室中所起的作用,并通过实例分析证明了能力验证是环境监测实验室内部质控措施的有力补充,并且推动了环境监测实验室整体工作水平的提高。 相似文献
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李凯 《中国印刷物资商情》2010,(4):79-82,89
G7工艺作为GRACoL组织开发出的一种控制印刷品质量的新型工艺目前仍在不断完善之中,国内还没有广泛推广应用干实际生产.本研究利用CorelDRAW12软件设计印刷测试版,选取密度值、网点增大值和L*a*b*值,分别绘制了NPDC曲线、网点增人曲线和色差图,分析、验证了G7工艺的可操作性及其质量控制效果;经G7工艺校正达到中性灰平衡后,用ProfileMaker软件生成了该条件下的ICC文件和印刷色域,为实际印刷操作提供了切实可行的指导方案. 相似文献
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Oliver P. Boston Stephen J. Culley Christopher A. McMahon 《Journal of Product Innovation Management》1999,16(3):268-281
In order to support the design and development of new products that are of enhanced quality, reliability, and performance, the need for design information to be accurate, current, and accessible should be a major influence and priority for individuals and organizations alike. This article identifies standard supplier literature as a key source of design information; it is widely used and heavily relied upon within the early phases of new product development where the cost and quality of an artifact are largely defined. Subsequently, it presents and discusses the results of an extensive investigation into the way this information source was organized and handled within a typical engineering organization. In general, this revealed that an array of deficient "systems" were used for classifying it, and there were no formal procedures in place for its life-cycle management, with corresponding consequences for the effectiveness of the design operation. 相似文献
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物流外包决策模型比较研究 总被引:1,自引:0,他引:1
回顾物流外包的理论基础,并创造性地将产业组织理论纳入物流外包决策框架之中;讨论几种有代表性的决策模型,并指出其特点及存在的问题,旨在为后来研究者明确方向,也为模型使用者提供借鉴。 相似文献
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为了使军队工程招投标适应我国招投标的发展趋势,提高我军工程建设的投资效益,探讨经评审的最低投标价法在军队工程中的推广应用具有重大意义。在对军队工程招投标存在问题分析的基础上,探讨了这种评标方法应用的必要性和可行性。提出了具体的做法和相关的建议,即评标过程的一体化管理思想和10个关键环节的管理。分析了这种评标方法难以推广的原因和军队应采取的对策。通过分析,认为在军队工程中推广使用经评审的最低投标价法的条件已经成熟,这种方法将会在军队工程建设中发挥越来越重要的作用。 相似文献
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The paper reports an analysis of the characteristics of those new projects that are killed, that is, terminated before commercialisation. Such projects constitute the majority of new product projects. The authors' aim was to learn from the differences between 'kills' and those that are commercialised. The latter may, of course, turn out to be successes or failures.
Their sample consisted of 250 new projects of which 123 were ultimately successful, 80 failed and 47 were kills. Two hypotheses were tested: that kills and failures had similar characteristics and that kills differed from successes in the way that failures differed from successes. Four groups of multidimensional project characteristics were measured: product advantage, market attractiveness, competitive situation, and synergy/familiarity.
The results showed that neither hypothesis was generally supported, The patterns of characteristics observed were complex but were unravelled through a computer model simulating how managers perform the evaluation process. It showed that the results could be explained on the basis that errors could be made in evaluation. For example, it is difficult to evaluate product advantage. Surprisingly, competitive situation is not a discriminator between successes, failures and kills but managers treat it as if it were. Some characteristics are perceived by managers to be negative although they are, in fact, favourable to project success.
The authors claim that these results should lead to better allocation of R&D resources among proposed projects. 相似文献
Their sample consisted of 250 new projects of which 123 were ultimately successful, 80 failed and 47 were kills. Two hypotheses were tested: that kills and failures had similar characteristics and that kills differed from successes in the way that failures differed from successes. Four groups of multidimensional project characteristics were measured: product advantage, market attractiveness, competitive situation, and synergy/familiarity.
The results showed that neither hypothesis was generally supported, The patterns of characteristics observed were complex but were unravelled through a computer model simulating how managers perform the evaluation process. It showed that the results could be explained on the basis that errors could be made in evaluation. For example, it is difficult to evaluate product advantage. Surprisingly, competitive situation is not a discriminator between successes, failures and kills but managers treat it as if it were. Some characteristics are perceived by managers to be negative although they are, in fact, favourable to project success.
The authors claim that these results should lead to better allocation of R&D resources among proposed projects. 相似文献