发掘腹舱利润——提升客机货运盈利

近日,四大上市航空企业上半年的业绩报告出炉,与去年同期相比,今年的航空货运市场总体需求不旺,盈利困难。由于国际航空货运自去年下半年以来持续低迷,航空货运运价一路走低。与此同时,航油成本的上升导致货运成本居高不下,货运全行业出现明显的亏损。可见,国际航空货运市场不景气状况将持续出现,全货机经营面临困难的时间也将会拉长。2008年金融危机后,国际知名航空公司,     

利润诱惑下的目标缺失

企业是以盈利为目的的经营组织，获取利润是企业存在的根本目的，但在国外知名大公司的发展目标中很难看到利润的身影，原因究竟何在?     

行业利润缩水，坚守还是转行？

谭兆麟:我们先来谈一个案例。深圳嘉普通太阳能公司在太阳能热水器领域是一家有影响的企业。但是近年来,周边一些既无品牌,也无研发力量、更无较好品质和服务作保障的小企业以价格为利剑,挑起了恶性竞争,致使企业利润大幅缩水,令其老板刘学真先生苦恼万分。 其实,企业或行业利润缩水的问题,在座的每位老板可能都感受到了。     

如何购买卡车?

即便卡车购买费用是最大的运营成本,我们也应当谨记:购买卡车是用来运输的。您的最终目的是,花最少的钱,实现最大的运输能力。如果您以货物运输为生,那么每一公里都与您的收益息息相关     

质量,成本,利润

企业的经济效益与许多因素有关,比如产品质量、技术含量、生产效率、员工素质、管理者水平、市场营销等。如果从企业价值链的角度去分析,产品质量则是企业创造利润的前提与基础,很难想像一个产品质量不好的企业能有好的经济效益。“提高经济效益的巨大潜力蕴藏在产品质量之中”,美国著名质量管理专家朱兰的这句名言已经被我国和世界上许多企业的成功经验所证实。然而,在企业界,仍普遍存在这样一种看法：提高质量必然会增加成本,减少利润。那么,质量、成本与利润三者之间究竟是什么样的关系呢？从局部范围来看,质量与成本是成正比的。质量好…     

新经济条件下提高企业利润的有效途径

企业只有不断地提高利润，才能在残酷的市场环境中生存，才能具有无限的生命力，这就迫使企业不断地探索适合本企业特点的提高利润的有效途径。但盲目进行市场扩张等旧的盈利模式已不能适应新的市场环境，中国企业必须从全新的角度来审视自己，探求新的盈利模式——增收和节支来有效提高企业利润。     

经济利润在财务分析中的作用

经济利润指的是企业的税后净利润在扣减了为产生利润而投资的资本成本（机会成本）后所剩下的利润。按照经济利润概念，利润是通过对企业期末净资产进行计价，并将其与期初价值相比较来计算的，但在计算过程中必须排除与所有者的交易。经济利润的主要优点是它比会计利润更富有解释意义，即净资产（或资本）是企业财富的某一时刻的储存量，利润是某一时期内从该项财富中流出的数额。     

对承包少转成本虚报利润审计的思考

当前,不少企业承包者受个人利益驱动,往往采取人为地少计、少转成本的手法,藉此来虚报利润,谋取个人非法所得。这就要求注册会计师在执业时必须了解有关财经政策,行业法规及其成本核算制度,并采取有效的检查方法。一、专业判断,进行符合性测试根据企业经济业务中的不正常、不合乎常规的变化来判断企业是否有成本不实的问题。１．如出现销售收入增幅不大,而利润却大幅度增长这种违反常规的变化,可能存在成本核算不实的问题。２．在产品、自制半成品资金占用较大,超出以往年度正常水平较多时,应将其资金占用量与该企业的生产工艺流…     

重建家园 卡车告急

抗震救灾就像是一场战斗,考验我们的智慧,考验我们的意志,还考验我们的应急物流水平和物流装备水平。当来自四面八方的救灾物资纷纷汇集到成都市各大赈灾物资捐赠点的时候,成都市物流协会秘书长刘建雄作难了。需要大批量的货运车辆把救灾物资运送到受灾群众的手中。货车告急!刘建雄把自己的手机号公布给媒体,为的是向社会各界征用货运车辆。     

A new approach to estimating a profit frontier using the censored stochastic frontier model

The translog profit functional form is widely used to study technical efficiency for banks. Although this functional form is known as being flexible, it is not applicable to those banks incurring economic losses. The recently developed approach, i.e., the censored stochastic frontier model (CSFM), by Tsay et al. (2013) appears to be superior to existing approaches, since CSFM does not need to transform negative profit into positive profit before taking the natural logarithm. The transformation with respect to the profit variable tends to bias the parameter estimates of the profit frontier and the subsequent profit efficiency measure. We show that the parameter estimates of CSFM have the desirable statistical properties. Moreover, empirical results reveal that the mean profit efficiency of CSFM is more robust than those models using transformed profits across the sub-periods 1991–1998 and 1999–2009.     

Survival and the art of profit maximization

We study the relationship between rationality and economic survival in a simple dynamic model, where agents from different populations interact repeatedly through random matching. An explicit criterion (“bankruptcy”) determines whether agents survive each interaction; all agents are presumed to be aware of this criterion. Survival in each interaction depends on two factors: the strategies agents adopt when they interact, and the wealth levels they bring to the game. The model is completely symmetric with the only difference between the agents of different populations being their objectives. We consider the case where there are two populations of agents in which all agents from one group have as their objective, maximizing the expected profits from each interaction, while all agents from the other attempt simply to maximize the probability of surviving (i.e., not going bankrupt in) the interaction. We show that under the equilibrium dynamics, the proportions of each group in the total population must be bounded away from zero, but the balance is in favor of the survival-probability maximizers in that their numbers as a fraction of total population must always exceed 1/2, and can be arbitrarily close to unity. On the other hand, the fraction of total wealth controlled by the expected profit maximizers must also be at least 1/2, and can asymptotically tend to unity.     

The persistence of economic profit

Recently, as practitioners and researchers from developed countries have increasingly probed the activities of emerging economies, what exactly drives the long-term economic profitability of firms in China has become the most salient issue in the above fields. However, a study dedicated to the persistence analysis of profitability differentials among firms in China has not yet been proposed. This study thus employs China’s business database to examine the persistence in the incremental components of the industry and firm effects on economic profitability and tests the hypotheses that conform to the conventional wisdom of relative rates of persistence. A persistence partitioning model is fitted to a new data set, and the results show that the incremental effects of industry on economic profitability persist longer than the incremental effects of the firm. In other words, the long-term competitive advantages of firms in China are more predictable and sustainable based on industry influences compared to firm factors. These findings support the predictions of industrial organization economics, and provide some implications for corporate strategy.     

Measuring scale effects in the allocative profit efficiency

This paper provides an approach to the measurement of the “scale effects” in the allocative profit efficiency. To be specific, we evaluate the improvements of profit that can be accomplished by means of a change in the scale size, once technical efficiency is achieved. New decompositions of the allocative efficiency into a scale effect component and the corresponding residual mix effect component are derived.     

斯堪尼亚:稳健的重卡领先者

拥有“公路之王”美誉的瑞典重卡制造企业——斯堪尼亚集团,在风起云涌的中国汽车市场上一直坚守着稳健而专注的发展策略,不为它动。     

道路甩挂运输车辆技术探讨

与国外相比,目前我国甩挂运输的发展严重滞后。从装备的角度看,最主要的差距表现在挂车数量少,拖挂比低 虽然我国道路货物运输量在逐年增加,但是我国道路货物运输服务水平并没有得到相应提高。由于道路货运组织化程度不高,运输服务时间较长,多数运输企业规模较小,运输组织应用技术与方式相对落后,因此导致道路货物运输效率较低,单位货物运输能耗过高,运输成本难以降低。     

上市公司利润操纵行为及其治理

由于我国上市公司法人治理不完善、股权割裂、法制不健全等原因,上市公司出于市场融资、配合二级市场炒作、避免亏损、管理层骗取激励基金及政治追求等特别目的,人为进行盈余操纵,甚至财务欺诈的行为较为普遍,严重损害了股东及债权人的利益,助长了市场的投机风气,影响到证券市场的稳定和健康发展.就我国上市公司的利润操纵手段及治理措施进行研究,对于提高证券市场会计信息的真实性、准确性和公允性具有极其重要的意义.     

工程施工索赔中的利润索赔

工程施工索赔是承包商在工程施工期间因非自身过失蒙受损失而向业主或责任方索取赔偿或补偿,工程索赔除因对方违约给承包商造成损失提出索赔外,还可以因无法预料的自然或人为事件导致实施工程受阻或已实施工程受到损失,从而使承包商有权索赔。索赔通常依据