资源消耗会计及其可行性分析

资源消耗会计融合了美国作业成本法和德国弹性边际成本法的成本管理理念,同时对传统的成本管理方法做出了较大的改进,是一套灵活、集成、全面综合的成本管理系统。因此,阐述了资源消耗会计的内涵、原理、实施步骤及其与其他成本管理方法的区别,分析了资源消耗会计在我国企业成本核算中的可行性。     

成本会计创新与资源消耗会计的探讨

改革开放以来我国的企业取得了很大的发展和进步,这种情况下作为企业管理活动中的重要组成部分的会计工作也随之发展和进步。成本会计和资源消耗会计作为专门性和针对性很强的会计活动,在未来的市场发展过程中,必然要做出一定的创新和转型,才能更好的适应市场经济的发展。     

制造成本法与资源消耗会计成本核算方法的应用举例

成本核算过程是对企业生产经营过程中各种耗费如实反映的过程,也是为更好地实施成本管理进行成本信息反馈的过程.因此,成本核算对企业成本计划的实施、成本水平的控制、目标成本的实现和企业的盈亏起着至关重要的直接作用.本文就制造成本法、资源消耗会计二种方法在成本核算上的特点、流程、方法等方面进行了比较,并通过举例进行评价、分析,揭示了成本核算方法的发展趋势.     

制造成本法与资源消耗会计成本核算方法的应用举例

成本核算过程是对企业生产经营过程中各种耗费如实反映的过程,也是为更好地实施成本管理进行成本信息反馈的过程。因此,成本核算对企业成本计划的实施、成本水平的控制、目标成本的实现和企业的盈亏起着至关重要的直接作用。本文就制造成本法、资源消耗会计二种方法在成本核算上的特点、流程,方法等方面进行了比较,芳通过举例进行评价、分析,揭示了成本核算方法的发展趋势。     

浅议成本会计创新与资源消耗会计

成本会计是顺应商品经济发展起来的一种成本投入以及资源耗损费用等的核算活动,但是传统的成本会计已经难以适应当前经济发展的新潮流,为此,对成本会计进行创新与改革是商品经济市场发展的必然趋势。本文从成本会计的基本概念出发,对成本会计创新的基本理念及具体实施进行简单介绍,最后对成本会计创新的具体着力点--资源消耗会计进行详细介绍。     

资源节约型社会与资源消耗会计

会计与经济社会紧密相连。经济社会的演变促进会计的发展,会计又以其特有的功能反作用于经济社会。资源消耗会计聚焦于资源,是一种能动而综合的成本会计系统。站在资源节约型社会的角度认识资源消耗会计,则其为支持企业及整个经济社会有效配置资源、高效利用资源的信息系统和管理工具。     

资源消耗会计：理论意义与实现路径

资源消耗会计把美国的作业成本法和德国弹性边际成本法相结合,理论意义显然,但目前发展缓慢,应用局部化,从RCA的核算障碍、技术障碍、观念障碍、基础障碍、资金及绩效障碍等方面分析了其应用障碍,最后提出了进行成本效益分析、充分考虑其应用条件、综合考量限制因素、将资源消耗会计理念融入会计软件之中,使其商业化、用户化,从而更好地促进其普及与推广等可参考的实现路径。     

资源消耗会计研究

资源消耗会计是作业成本和德国弹性边际成本法的融合,其为企业提供了非常准确可靠的信息。本文主要针对资源消耗会计的产生背景、应用情况以及相应展望进行研究,为推动会计发展做出有益贡献。     

资源消耗会计在企业成本管理中的应用

随着我国经济的迅猛发展,在全球化趋势的不断深入下,企业经营管理的环境日益复杂化。基于这样的背景,传统的成本管理体系将面临着一波前所未有的冲击与挑战。因此,企业必须通过一套崭新的成本管理系统的设计来及时地对这些变化进行准确、有效的反应。而资源消耗会计就是在这样的背景下产生的,它必然将成为企业成本管理的发展趋势。文章基于资源消耗会计的原理及优势,系统地分析与探讨了我国企业应用资源消耗会计的必要性,并提出了相应的应用策略。     

对作业基础成本会计应用的研究

作业基础成本法是西方国家于八十年代末开始受到广泛关注和研究的，上世纪90年代以来率先在先进制造企业应用的一种全新的企业管理理论和方法。作业基础成本计算法以作业为间接费用的归集对象，通过资源动因的确认、计量，归集资源费用到作业上，再通过作业动因的确认、计量，归集作业成本到产品或顾客上去的间接费用分配方法。在中国，作业成本法在理论上的研究比较深入，然而在具体应用上尚处于探索阶段。     

水利项目成本核算制度在水务事业单位中的应用研究

水务事业单位的水利项目在成本核算方面出现了很多问题。由于核算制度的不健全,管理者在进行经营决策时,缺乏基础性数据的支持,致使对供水生产成本、期间费用和水价核算方法不明确。基于此,提出水务事业单位应该建立水利项目成本核算制度,并以刘川工程管理局为例,将供水定价成本核算方法应用于水务事业单位的水利项目成本核算。     

试论战略性作业成本管理的应用

战略性作业成本管理,是以作业为基础与企业战略相结合的一种全新的成本管理领域,战略性作业成本管理在产品结构和定价、客户关系管理、供应商的选择和供应商关系管理、产品设计和开发方面的应用对企业制定正确的战略决策具有极大价值,是企业获取有利的竞争优势的有效工具。     

Estimating the cost of equity for private firms using accounting fundamentals

Finance literature suggests the use of the Accounting Beta (BACC) as a proxy for the Capital Asset Pricing Model (CAPM) market beta to estimate the cost of equity capital when the stock price is not available. Previous researchers have aimed to achieve this objective by determining the correlation between accounting variables and the market beta. However, the magnitude of the resulting error in this correlation has remained unknown. The current study is an attempt to test the performance of the BACC as a proxy measure for the market risk and to examine the extent of the statistical error in the correlation between these two measures. Our findings indicate that BACC overestimates the market beta by between 20% and 50%. Applying some corrective measures, such as operational earnings scaled by equity, may lessen this difference to a range of 22%–25%; however, it does not eliminate the error. Our output also suggests that the BACC might be biased when used to assess the risk of small firms.     

Water accounting for the Orange River Basin: An economic perspective on managing a transboundary resource

The framework for water accounting is applied to an international river basin, the Orange River Basin, which is shared among Botswana, Namibia, Lesotho and South Africa. Each of the riparian states faces water constraints and relies increasingly on shared international water resources. The countries have adopted the principle of an economic approach to water management, once basin human needs are met, and all but Lesotho have constructed national water accounts to assist in water management. The water accounts for the Orange River Basin bring an economic perspective to water management at the regional level. The accounts include supply and use tables, which are used to compare the contribution to water supply from each riparian state to the amount used. The water accounts are then linked to economic data for each country to calculate water use and productivity by industry and country. There are considerable disparities in water productivity among the countries, which should be taken into account in future decisions about water allocation, pricing and infrastructure development.     

可持续发展下的企业环境会计实施保障体系研究

环境问题的不断恶化日益影响社会的可持续发展,所以企业有义务促进环保工作,而基于可持续发展的企业环境会计建设是改善环境、增进企业发展的重要举措。在对可持续发展下企业环境会计概述的前提下,对如何保障企业环境会计的实施、如何建立一套完善的保障体系等问题进行研究。     

The worst absolute surplus loss in the problem of commons: random priority versus average cost

A good is produced with increasing marginal cost. A group of agents want at most one unit of that good. The two classic methods that solve this problem are average cost and random priority. In the first method users request a unit ex ante and every agent who gets a unit pay average cost of the number of produced units. Under random priority users are ordered without bias and the mechanism successively offers the units at price equal to marginal cost. We compare these mechanisms by the worst absolute surplus loss and find that random priority unambiguously performs better than average cost for any cost function and any number of agents. Fixing the cost function, we show that the ratio of worst absolute surplus losses will be bounded by positive constants for any number of agents, hence the above advantage of random priority is not very large. I especially thank Herve Moulin for helpful comments and suggestions. I also appreciate the feedback from Justin Leroux and an anonymous referee.     

耕地抛荒问题的实证研究

本文首先在一种假定的制度下对农村土地供求进行了理论分析,运用经济理论中的边际原理给出了土地供给和需求的原则。接着在分析农村土地供求原则的基础上,运用回归分析的方法对农村土地撂荒现象进行了实证解释。     

基于资源消耗的中国城市规模研究

本文首先构建了城市规模-资源消耗理论模型,然后利用变截距模型对我国1996-2005年的面板数据进行分析.结果显示:我国的城市规模一资源消耗经验模型为正N型曲线,最优城市规模为1060万人.适度城市规模是400-600万人和1000-1200万人.进一步对分区域的模型进行比较发现:东部经验模型是单调递减直线,中、西部都是正N形曲线.除部分省会城市外,我国大部分城市正处于资源消耗上升阶段,不利于资源的可持续利用,要求在城市化过程中要强调集约化的内涵发展,以缓解资源对可持续发展的制约.     

生态学马克思主义视阈中的“异化消费”批判理论

生态学马克思主义从资本主义的消费方式角度对其造成的生态破坏进行深刻批评,在丰富“异化消费”概念内涵的基础上,分析了其产生根源和巨大危害,提出了具体建议。生态学马克思主义的异化消费批判理论有利于我们正确认识资本主义“消费社会”的实质,警惕和克服中国当前社会中出现的不良消费现象。     

Research on the human resource development of the Three Gorges Region, China

The Three Gorgers＇ Region （TGR） is an economic region of China, and lies in the western part of Yangtze economic belt. It takes the Three Gorges Project as leading. Chongqing and Yichang City as main body, the Three Gorges Reservoir as ligament. It covers about 700 km of the Yangtze River valley from Chongqing to Yichang, including Chongqing City, Yichang City and Enshi District of Hubei Province. Since the construction of Three Gorges Project and establishment of Chongqing as municipality directly under the Central Government. the regional economy, culture, education, technology, etc., all developed harmoniously and rapidly, and the diathesis of the rgional human resources also got an exaltation. While compared with the eastern region of China. the economy, science and technology in this region still fall behind, and the current situation is of no optimism. Based on the theory of human resources development, this paper analyzes current situation and problems in the human resources development oJ the TGR, and puts forward the countermeasures such as planning human resources development program based on ＂anaphase support＂policy,developing echucation and training husiness,reasonably organizing labor export,etc.