论制造业企业的非生产物料管理

物料是制作企业成本的重要组成部分，为此制造企业必须不断学习物料管理理论，在吸收先进的物料成本管理方法的基础上．加强和完善物料成本管理．科学合理的编制物料需求。企业的物料，一般可分为生产物料与非生产物料。对于生产物料而言．绝大多数的制造企业都比较重视．且对其的管理与采购不管从人力还是物力上都投入较多．而对于非生产物料而言...     

实木床具生产交货期问题的研究

针对企业进行尺寸定制的实木床生产中出现的交货期延长的问题,本文通过分析生产流程,指出其根本原因是生产中出现瓶颈流程,导致生产流程作业时间不平衡,造成生产能力不均衡所致。针对该问题,根据实木床具加工的流程时间规律,用线性回归模型对流程时间进行预测。以此平衡流程作业时间,对瓶颈进行预防,有效地消除时间浪费,缩短交货期。     

方法研究在点钞机包装流程改善中的应用

本文运用流程程序分析、5W1H提问法和ECRS改善原则等对W公司的包装流程进行了分析与改善。首先通过流程程序分析识别了流程现状中存在的浪费活动,其次通过重新布局包装作业区域的设施布置、设计专用的工位器具,减少了包装人员的走动与搬运距离,避免了物料摆放错误等浪费,最后的效果评价表明包装效率得到了明显改善。     

浅析价值流成本核算及其与作业成本法的比较

精益生产的实施及发展促使相应的精益管理的产生,而精益理念皆在最大限度地降低各种形式的浪费,实现企业价值最大化。企业要想更好的使精益生产和精益管理发挥功能,就要改善传统的会计核算方法中所掩盖的一些容易被忽略的浪费环节,为此,以价值流为核算对象的精益管理会计便产生了。价值流成本核算法下,每一个价值流独立拥有本流程的利润和成本核算体系,制造费用不在作为间接费用进行分配,而是在生产是直接计入各个价值流成本中。与传统管理会计的标准成本法、作业成本法相比较,价值流成本核算作为精益管理会计的主要核算方法,在强调最大限度的消除浪费的同时,能更加促进企业精益生产以及精益管理的实现。     

企业供应链管理的精益化提升——基于浪费行为分析

随着我国越来越多地参与国际竞争,商业供应链的规模和复杂性都显著地增加,供应链越来越难以管理,因此我国企业急需供应链管理的精益化,使供应链管理流程能发挥最优功能。而在实施精益化管理过程中,企业面临多种问题,其中浪费行为严重影响着精益化过程的成功与否。本文通过对供应链管理精益化过程中浪费行为的分析,提出相关解决浪费行为的建议。     

工业企业成本控制存在问题及对策分析

近年来,市场竞争巨大,成本成为企业生存、发展的关键,成本控制对于企业发展意义重大。目前,工业企业原材料大部分依靠外部购进,生产环节以实际消耗入账,成品库存大,售后服务过程不合理。工业企业在成本控制时存在供应商不稳定,询价机制、售后服务流程不合理,缺乏成本控制方法等问题。工业企业应与供应商建立长久的合作关系,综合制定采购计划,完善询价机制,避免产销脱节问题、减少库存成本,规范售后服务流程、控制售后成本。以有效的利用企业资源,减少成本上的浪费,扩大企业利润空间,增强企业市场竞争力。     

浅析精益生产之——发现浪费，消除浪费

论文从是从精益生产的目的着手，即最大化减少浪费，提高效率，对企业的生存和发展意义重大。介绍如何运用精益生产中涉及到的各种技术及工具如何认识八大浪费入手，进而展开到如何消除浪费，消除浪费步骤及消除浪费的手法，并结合价值流程图VSM进行分析，从而做到精益生产。     

基于MES技术的流程型企业生产管理信息化

探讨MES技术在流程工业生产管理信息化中的应用问题,通过对流程工业生产管理信息化的主要内容和MES的任务、功能进行比较,说明MES技术解决流程工业生产管理信息化问题的可行性。在分析流程型企业信息化层次的基础上,构建了流程型企业生产管理信息化的体系结构,并提出了流程型企业生产管理信息化实施的步骤和原则。     

准时制生产在天丰钢圈的应用研究

针对企业目前在市场需求多变和激烈竞争的情况下暴露出的生产不平衡、生产能力差、浪费严重等现象,运用准时制生产的技术和方法对企业的生产过程进行改善。     

A公司产品制造流程的优化设计研究

在经济“由高速增长阶段转向高质量发展阶段”的新形势下,企业应当通过优化产品制造流程,提高生产效率,降低企业显性和隐性的生产运营成本,创造更高的企业经济效益,使得企业能够应对更加复杂和多变的市场挑战。本项目通过梳理国内外制造流程优化设计的相关理论,以A企业产品制造流程的现状分析入手,分析目前制造流程存在的各种瓶颈问题,从如何确保生产整体作业流畅、如何提升企业管理方式、如何大力开展技术创新等方面对产品制造流程进行优化设计,提升企业的市场竞争力。     

纳米技术在聚烯烃中的研究进展

综述了聚烯烃纳米复合材料的优点、使用价值和近年来国内外聚烯烃纳米复合材料的研究进展，并介绍了无机粒子／聚烯烃复合材料和粘土／聚烯烃复合材料，重点阐述了粘土与聚乙烯、聚丙烯纳米复合材料的制备方法及粘土／聚烯烃纳米复合材料插层热力学分析，对目前聚烯烃纳米复合材料存在问题及发展前景进行了探讨。     

Developments in Consumer Protection in India

This paper surveys the major developments in the field of consumer protection in India since 1984, when the statutory provisions for regulating unfair trade practices were incorporated for the first time.Among the developments described in the paper is the strengthening of provisions for consumer protection through amendments to the Act regulating restrictive and monopolistic trade practices (the MTRP Act). Public-sector undertakings and co-operative societies have been brought within the purview of the Act, and consumers have obtained the right to participate in inquiry proceedings before the MRTP Commission.Consumers and their associations have been given the right to seek redress of grievances arising out of the violation of certain pieces of legislation, including the Drugs and Cosmetics Act. The Consumer Protection Act, 1986, was enacted in order to provide speedy and inexpensive redress of consumers' grievances. Redress can now be sought before any consumer court also for negligence or deficiency in medical services.The Bureau of Indian Standards Act, 1986, has strengthened the measures for the standardisation and quality control of manufactured goods.A Consumer Welfare Fund has been set up to provide financial assistance to voluntary consumer organisations and for the general development of consumer movement in the country. A spurt in voluntary consumer organisations in different parts of the country can also be observed.Other developments include the establishment of a separate Department of Consumer Affairs in the Union Government and the setting up of a Consumer Product Testing Laboratory.     

关于我国资产证券化若干问题的探讨

资产证券化是一项复杂的金融工具创新,引进和实施这种新型的融资工具需要大量的配套工作。我国实施资产证券化需要解决特设机构的设立、基础资产的选择、破产隔离、信用增级、会计处理、税收政策以及立法和监管等方面的问题。     

Healthy Investments in Investing in Health

This article discusses socially responsible investing (SRI) and tobacco. SRI allows investors, both institutional and individual, to express their concerns and make their social and ethical stands known to the companies they invest in and patronize. The tobacco industry is active in every country on the globe and generates huge profits, while tobacco use is responsible for 4 million deaths every year.The authors explore past and current views on investment in tobacco, partly based on a survey conducted by the Tobacco Free Initiative of the World Health Organization (WHO). There is clearly a trend toward divestment from tobacco for both ethical and financial reasons. Tobacco-free investments can be both ethically sound and financially profitable.     

Economic Keywords in 2007 in China

RMB exchange rate The exchange rate of Renminbi,the Chinese currency, witnessed an appreciation of around six percent to one U.S. dollar this year. On December 13, the central parity rate stood at RMB 7.3568 against one dollar,according to the Chinese Foreign Exchange Trading System, breaking the 7.36 mark.     

Changes in market structure in Poland

This article describes the market structure in Poland during the first stages of the economic reform of 1981–1983. The negative consequences of monopolistic market structure in a centrally planned economy are discussed. The possibility of market-structure diversification by companies is presented.     

Conflict in Supplier–Retailer Relationships in the Brewery Industry in Cameroon

The authors develop a theoretical framework to explain conflict in supplier–retailer relationships. In addition to traditional influence strategy variables, the framework links conflict to retailer dependence and supplier formalization. The framework is empirically tested in the Cameroonian brewery industry. The findings support the view that channel conflict is inversely related to retailer dependence and supplier formalization. Contrary to expectations, the use of noncoercive influence strategies (information exchange and recommendations) has no significant effect on conflict, while, as expected, the use of coercive influence strategies (threats and promises) increases conflict.     

粤北山区砖园仓储粮机械通风应用研究

在砖园仓机械通风应用试验中,正确运用理论计算,精确得出通风技术数据,依此设计通风系统,结果表明：在实仓运行中,检测的主要技术参数和设计值基本相符,经136h通风,粮温从38℃降至13℃,吨粮降温耗电0.011℃,降温好、电耗低,证明设计方法正确,符合南方稻谷产区,解决了基层普遍存在的砖园仓机械通风盲目设计问题,为规范设计作出了示范,验证了粮层压力正确计算方法。