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1.
分析了产品多样化成本的形成机理及成本性态规律 ,提出了基于大批量定制生产方式的产品多样化成本优化目标 ,探讨了面向成本的设计技术和面向可制造性的制造策略。  相似文献   

2.
基于大规模定制的板木家具生产中的成本控制是企业发展的关键工作,成本控制的环节直接关系到产品的质量和企业的长远效益。本文通过以大规模定制的板木家具生产成本控制管理制度科学发展为主要目标,提出做好大规模定制的板木家具生产成本控制的措施,希望对能实践工作提供科学发展的帮助。  相似文献   

3.
卢择 《会计师》2019,(18):42-43
家具行业的市场份额逐年增加,尤其是定制型家具成为行业发展热点,市场竞争日益激烈,越来越多的企业开始意识到成本控制对于定制家具企业的重要性,但很多企业在成本控制方面都存在一些问题,给企业的发展造成一定的影响。本文从定制家具企业的成本控制以及成本核算方面入手,一方面,指出生产成本中存在的问题,提些解决措施;另一方面,从成本核算入手,针对面临的问题探讨成本核算改进的办法。通过对这两个方面的研究,希望促进定制家具企业的发展。  相似文献   

4.
于美芹 《会计师》2008,(6):28-31
大规模定制是网络经济发展的产物,是企业为满足新形势下顾客的个性化需求而采用的一种生产模式。本文在分析快速反应和成本对立统一的辩证关系的基础上,提出大规模定制企业提高快速反应能力的策略,探讨这些策略对成本的影响,进而对企业的策略选择提出建议。  相似文献   

5.
一、定制营销的概念、理论基础以及其类型 (一)定制营销的概念 定制营销指的是消费者在生产中居于核心地位,使他们能够按自己的意志参与对所需产品的设计或提出意见,企业据此生产出符合顾客需要的产品的营销活动.因此,从某种意义上来说,定制营销又可以称为顾客化营销.  相似文献   

6.
本文提出了大规模定制兴起的时代背景,总结了该种生产方式的特点,并在此基础上以企业价值链为研究对象,详细分析了大规模定制为各个价值活动环节带来的成本优势,最终得出了大规模定制是现代企业竞争新前沿的结论。  相似文献   

7.
一、移动办公的特点 一是便捷性.支持笔记本电脑、POS机、PDA、手机等多种移动终端,且其无线网络和有线网络的双重选择使得办公人员可以随时随地针对自身工作需求与现状进行相应的终端数据处理.二是灵活性.移动办公系统的设计可以针对不同行业的具体情况量身定制,不拘泥于传统OA网络的设定.三是高效性.移动办公的便捷和灵活性不仅使出差在外业务繁忙人员可以随时随地地进行电子公文的审批,而且其针对性的系统功能设计不易造成成本浪费,极大地提高了工作效率和质量.  相似文献   

8.
邢辰 《海南金融》2021,(10):21-27
为减轻人口老龄化问题带来的养老金财政负担,我国延迟退休政策正逐步推进.本文建立了OLG模型,把延迟退休因素、内生人口出生率的假设纳入考量,以探究延迟退休政策对人口出生率、养老金替代率以及个体养老金收入总额的影响.研究发现,一是现收现付制下,延迟退休增加了劳动力的劳动时间和总收入,个体可以投入更多物质成本来养育子女,最终提高稳定状态下的人口出生率.二是延迟退休通过延长缴费期限等影响机制,使得社保基金总额增加,由此提升了养老金替代率.三是当劳动产出弹性大于资本产出弹性时,延迟退休会提高个人养老金收入总额;当劳动产出弹性明显小于资本产出弹性时,延迟退休会降低个人养老金收入总额.  相似文献   

9.
陈翎 《金融博览》2008,(1):42-44
银行理财产品是一种量身定制的产品,银行可以根据客户的财富水平、风险偏好不同,设计不同的产品。  相似文献   

10.
高波 《华南金融电脑》2005,13(1):99-100
Pcanywhere是Symantec公司推出的一款远程维护工具软件,使用定制安装功能,可以按需要生成相应安装包,减少文件占用的存储空间,还可以简化安装步骤。其定制安装功能只能在WinNT和Win2000系统下使用,下面简要介绍定制安装的使用技巧。  相似文献   

11.
公有制和私有制都在尽可能的条件下,寻求与社会化大生产相统一、相协调的机会和可能,最大限度地促进生产力的发展。资本主义社会生产力发展的基本矛盾是生产资料私有制与社会化大生产的矛盾。而社会主义初级阶段社会生产力发展的基本矛盾可以说是单一的生产资料公有制与社会化大生产的矛盾。只有解决了这个矛盾,才能切实解放生产力,从而发展生产力。  相似文献   

12.
There is a natural separation between production decisions affecting the firm as a whole and individual decisions by each shareholder about his portfolio of securities. The end result of these two types of decisions is normally referred to as a productive exchange equilibrium. At such an equilibrium, no individual wants to adjust his portfolio and no firm can muster majority support for a change in its production plans. This paper presents a partial theory of takeover bids in that it examines the role of a takeover bid as a mechanism by which a simultaneous change in shareholdings and production plans can be achieved. This enables a new production exchange equilibrium to be reached which is preferred by a majority of the shareholders but which is inaccessible without a contingent contract in the form of a takeover bid.  相似文献   

13.
We consider a risk-averse firm producing a limited number of goods that can be defective. The firm must determine its level of production before knowing which goods will be defective. Such is the case, for example, for a producer of telecommunications satellites. The problem under scrutiny can be interpreted as a generalization of self-protection for more than two states of nature. In our model, the firm determines jointly its level of production and its demand for insurance. It is shown that, under reasonable assumptions, the two strategies are complements.  相似文献   

14.
科学技术是劳动者能力的基础,是生产工具的灵魂。科技水平决定生产力水平和生产方式,进而决定了生产关系。根据不同的科学技术水平可以划分出不同的生产关系发展阶段。中国农业总体上处于封建农业技术水平,只有家庭联产承包责任制是最优选择。  相似文献   

15.
利益范畴是历史唯物主义的基本范畴,与生产力、生产关系具有同等重要的地位,是生产力发展的内在动力,是生产关系的物质根源。离开对利益范畴的科学把握,马克思主义世界观、尤其是其历史观在理论上就无从理解、在逻辑上就无从展开、在实践上就无从运用。因此,探讨历史唯物主义利益范畴及其对高校思想政治教育的指导意义,将有助于完整地掌握历史唯物主义的理论体系及其实践意义,有力地推进高校思想政治教育的开展。历史唯物主义利益范畴对高校思想政治教育的指导意义表现为三个方面:第一,物质利益是利益的基础,但不是唯一的利益;第二,个人利益是利益的原细胞,但不是最高的利益;第三,眼前利益是利益的实现,但不是最终的利益。  相似文献   

16.
规模粮农能否通过保险市场转嫁风险进而提高生产稳定性,与乡村振兴战略的实施效果密切相关。据此,本文对相关研究进行梳理,以期厘清农业保险市场与规模粮农生产稳定性之间的关系。研究表明:(1)规模化经营是中国农业发展的主要方向与趋势;(2)规模化经营将导致粮农面临更大的风险,进而刺激粮农的保险需求;(3)中国农业保险市场普遍存在供给不足和需求有限的市场失灵问题;(4)市场失灵导致"保险供给与规模粮农生产稳定性的关系研究"结论不明确。综述可证:第一,中国情境下的"保险与规模粮农生产稳定性"研究须考虑市场失灵问题;第二,保险市场失灵不利于规模粮农的生产稳定性。  相似文献   

17.
Malin Mobjörk 《Futures》2010,42(8):866-873
This paper analyses transdisciplinarity and discusses the conceptual changes it has undergone during the past decade. Transdisciplinarity is currently perceived as an extended knowledge production including a variety of actors and with an open perception of the relevance of different forms of scientific and lay knowledge. By stressing scope of collaboration, a clearer distinction can be established between interdisciplinarity and transdisciplinarity than was possible with the former focus on degree of integration. However, integration is still an essential feature of transdisciplinarity and in emphasising the need to acknowledge the different roles actors can play in knowledge production a distinction can be identified between two different forms of transdisciplinarity; consulting versus participatory transdisciplinarity. This distinction draws upon the qualitative difference between research conducted including all kinds of actors on equal terms in the knowledge production process (participatory transdisciplinarity) or having actors from outside academia responding and reacting to the research conducted (consulting transdisciplinarity). Both forms fulfil the basic requirements of transdisciplinarity but differ regarding the challenges involved, and thus a distinction needs to be made between them when discussing, commissioning or evaluating research.  相似文献   

18.
The heterogeneity of economic agents is emphasized in a new trend in macroeconomics. Accordingly, the new emerging discipline requires one to replace the production function, one of the key ideas in conventional economics, by an alternative that can take explicit account of the distribution of firms' production activities. In this paper we propose a new idea referred to as a production copula; a copula is an analytic means for modeling the dependence among variables. Such a production copula predicts the value added by firms with given capital and labor in a probabilistic way. It is thereby in sharp contrast to the production function, where the output of firms is completely deterministic. We demonstrate the empirical construction of a production copula using financial data of listed Japanese firms. Analysis of the data shows that there are significant correlations among capital, labor and value added, and confirms that the values added are too widely scattered to be represented by a production function. We employ four models for the production copula, that is trivariate versions of Frank, Gumbel and survival Clayton and non-exchangeable trivariate Gumbel. The latter was found to be the best.  相似文献   

19.
面对“新四化”的要求,农村现行生产组织形式的效率和农业劳动力供给都面临着巨大的挑战。创新农村生产组织模式已成为破解农业现代化生产的必由之路。本文在分析了现行农业生产组织存在问题后,提出了可以化解这些缺陷的农业现代化生产的新型实现模式,即同片社及大同社的构想和运行机制,归纳展望了大同社的主要突破点和全面推行的环境条件,最后对如何启动和发展大同社提出了一些具有操作性的对策和建议,还随带提及了我们后续需要深入研究的问题和需要做的工作。希望通过我们的一些努力能够切实为农业现代化的发展贡献绵薄之力。  相似文献   

20.
Purely technological factors can be a fundamental force behind the emergence of asset price bubbles in developed economies. We analyze an economy in which the production technology utilizes both physical and intangible capital, where the latter cannot be used as collateral for borrowing. Technological change, in the form of increased importance of intangible capital in production, sharpens the borrowing constraints of entrepreneurs, leading to a scarcity of high-yield assets relative to low-yield ones. This can create the conditions for asset bubbles. Additionally, due to the financial frictions, standard dynamic efficiency tests are not valid, and bubbles are not Pareto improving.  相似文献   

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