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Conclusions It has been found that for any production function homogeneous of degreem, the tangency point between theLRAPL curve and theSRAPL curve will provide a demarcation between those points that are economic, and hence relevant, and those that are uneconomic and hence irrelevant. As a special case, for a linear homogeneous function, the intersection ofSRAPL withSRMPL also coincides with this boundary. 相似文献
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许亚湖 《美中经济评论(英文版)》2008,7(12):34-37
基于规范的公司治理结构确定的战略成本管理,主体层次有股东大会、董事会、总经理或经理部门和职能部门经理。根据公司战略成本管理主体的四个层次所确定的适应和驱动外部环境的成本战略,有股东大会总体战略、董事会总体战略、总经理或经理部门战略和职能部门经理战略。其中,董事会战略按行业生命周期分为投入期战略、成长期战略、成熟期战略和衰退期战略。 相似文献
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There is a lot of anecdotal evidence that entry of new firms reduces not only prices but also costs. However, the causal mechanism for this phenomenon is far from clear. This paper investigates three models of how entry may cause cost reduction: managerial incentives, survival of the fittest, and imitation. The models have quite different implications for social welfare. 相似文献
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作业成本法下成本动因的内涵及其正确选择 总被引:1,自引:0,他引:1
作业成本法下,成本动因是决定成本发生和资源耗费的真正原因。正确选择成本动因则是精确分配费用进入产品成本的关键,因此,选择正确的成本动因非常重要。 相似文献
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In this paper, we estimate average marginal tax rates on factor incomes in Japan from 1963 to 2007. We adapt the method of D.H. Joines [Estimates of effective marginal tax rates on factor incomes. J. Bus. 54 (2), 191-226.] to the Japanese tax and social security system. Average marginal tax rates on labor incomes without social security premiums range from 14% to 21%, whereas the rates on incomes with social security have increased from 21% to 33%. Tax rates on capital incomes have fluctuated between 35% and 58%. We also compare our estimates with average tax rates and the wedges from business cycle accounting. 相似文献
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一、对上市公司职工住房补贴的会计处理。有关企业住房制度改革的财务会计问题,财政部曾经印发过3个文件予以规范,即财政部财企[2000]295号《关于企业住房制度改革中有关财务问题的通知》、财企[2000]878号《关于住房制度改革中有关财务处理问题的补充通知》、财会[200l]5号《企业住房制度改革中有关会计处理问题的规定》。这些文件规定,取消住房周转金管理制度后,企业现有住房周转金余额做调整期初未分配利润处理。 相似文献
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河南石油勘探局地质调查处,近几年在经营管理上,以实施低成本战略为主线,扎实地对地震采集推行项目管理,同时强化二线成本控制,使生产经营形成了效率高、质量优、效益好的新局面:自2001~2003年,市埸竞争力不断提高,在实现对外创收零突破的基础上,年均对外创收额0.54万元,占年均劳务总收入的40%以上;效益逐年提高,以2000年为基期,2001~2003年,年产值利润率,分别比基期提高2.7%、9.98%和11.49%。但是,今年初以来,原主要外部市场工作量减少;人工费、施工作业赔偿等费用同比增加。面对困难,在新的经营形势下,如何贯彻低成本战略求发展,需要结… 相似文献
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In this paper, the authors develop "a simple two-country, single-period model to study the effect of quota restrictions on the composition of migrating labor. [They] have divided the migrant population in two general categories called high skilled and low skilled and have shown that free migration of any category of labor occurs if and only if the country's share of world resources is different from its share of the world labor endowment in that category." Two possible outcomes, given differing labor endowments and income differentials, are considered. The potential effect of illegal immigration is also noted. The authors conclude that their model "is applicable not only to 'brain drain' problems, but also to guest worker programs and/or the mass migration of low skilled workers from poor countries to rich countries." 相似文献
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Ling Fang 《Journal of Chinese Economic and Business Studies》2018,16(3):259-274
In this research, we investigate trade costs in relation to China-EU trade in agri-food products during 2001–2015. Major components of trade cost include transportation costs, border-related policy barriers such as tariffs, and local distribution costs. Our results indicate that trade costs between China and EU involving agri-food products, although falling, remain abnormally high. Consequently, we find that trade cost reductions contribute to over half of the overall China-EU trade growth. Our decomposition technique demonstrates that economic growth and trade cost reductions are the key drivers of China-EU trade expansion. Implementation of the Belt and Road Initiative (BRI) would reduce high trade costs to increase EU-China bilateral agricultural trade significantly. This is not fully captured in the gravity models where a static distance is usually used as a proxy to trade cost. The BRI will not reduce the distance, but it will cut transportation and other components of trade cost for China-EU trade. 相似文献