变动成本法

变动成本法是根据边际分析理论建立的一种成本计算方法。这种方法是把全部成本按照与产量的依存关系划分为变动成本和固定成本两部分。变动成本是随产量增减而发生正比例变动的成本。固定成本一般不随产量增减而变动,是为生产提供条件的成本。变动成本法所指的产品成本是指变动成本,而不包括固定成本,后者直接在当期损益中作为减除项目,由本期净利负担。故变动成     

利益转移与工业结构变动

作者运用有关数据资料,从部门间利益分配的角度,分析了我国工业结构中存在的一些主要历史和现实问题,并提出了相应的改革思路。作者指出,在改革前由于我国工业增长格局不受比较利益转移的影响而受制于政策的摆动,因此使我国工业结构出现无规则变动的轨迹并陷入一种不良循环;经济体制改革以来尽管我国已经出现利润平均化迹象,但仍然没有摆脱传统结构调整机制的约束,无法按照比较优势的分布来调整工业结构;而当前在结构调整机制方面存在的一个最重要的影响因素是结构变动的利益导向逐年增强,它为实现由直接控制转向间接控制提供了有利的契机,这也是市场调节机制运行的基础。目前我们的主要选择应该是一方面加速完善市场机制,另一方面调整各种政策组合,因势利导地引导各类经济单位在追求自身利益的活动中不致严重损害社会利益,并努力消除在市场机制条件下由企业成本和社会成本差异而产生的结构偏差。     

我国总需求结构变动及其产出效应剖析

结构变动和总量变动是总需求变动的两种基本形态。虽然在实际经济生活中总需求变动常常是以总量形式直接表现出来的,但其基础和前提却是结构变动。因此,分析我国总需求变动的供给效应,必须首先着重探讨和说明总需求结构变动的特性及其产出效应。     

经济结构的变动与区域经济的差异分析

改革开放以来，随着国民经济的增长，区域经济差异逐渐扩大。本文认为引起区域经济差异原因是多方面的，经济结构的变动则是其主要原因。通过定性和定量分析，本文将我国31个省、市、自治区按照经济发展水平和经济结构分为9种类型，分析了每一类型的区域经济发展特点，并指出产业结构的变动仍是影响我国区域经济增长的主要因素，城市化进程与区域经济发展水平是相适应的，民营经济发展的差异性将在较大程度上影响区域经济的发展。     

变动成本率

指变动成本在产品销售收入中所占的比重。算式为：变动成本率是同贡献毛益率相对应的一个概念，它表示变动成本在卢品销售收入中所占的份额。由于产品销售收入可以分为变动成本和贡献毛益两部分，因而变动成本单和贡献毛益年存在着互为消长的关系，两者之和为一。对企业来说，要提高贡献毛益率就必须相应地降低变动成本率。变动成本率     

我国PC行业营销渠道的演变及其面临的挑战

本文将对 1 999年 PC业市场份额前三位的联想、方正、长城 3家电脑公司逐一进行分析 ,探讨我国 PC行业营销渠道的演变规律。一、PC行业营销渠道的演变1 .联想——渠道推动者联想集团成立于 1 984年 ,是由中科院计算机所的 2 0余名员工 ,靠 2 0万元人民币起家的国有民营企业。它的发展战略是由计算机贸易与服务到联想汉卡到国外品牌电脑的分销 ,再推出自己的 PC品牌机。它追求的目标是市场第一和国际化。根据这一战略目标 ,联想的营销渠道不断进行着调整和完善。起初 ,联想是以国外品牌计算机的分销渠道商的身份从事电脑销售的 ,在从事代…     

火电厂边际利润分析及应用

在“市场煤计划电”环境下开展火电厂边际利润分析具有现实意义，火电厂边际利润分析涉及变动收入、变动成本、固定成本等主要项目，介绍了单位变动成本的主要测算方法和要点，用Excel回归分析工具演示了测算变动成本项目的耗用量与发电量之间的线性关系，以及边际利润分析在实际工作中的应用。     

试析我国经济周期中产业结构的变动

经济波动和结构变动是社会经济运动的两种基本形式,它们之间存在着紧密的联系。本文研究我国经济周期中产生结构的变动,以及这一变动所潜含的体制特征。     

代管县供电企业的变动成本控制

应用企业内部控制学理论，对恩施供电公司变动成本控制实例的解剖，旨在探索代管县供电企业变动成本控制的有效途径和手段。全文阐述了变动成本控制的含义及变动成本构成特性，分析了影响变动成本的因素和变动成本控制面临困难，提出了政策性成本控制、电网损耗成本控制概念，并初步提出了解决问题的对策及建议。     

变动成本在医院成本管理中的思考

随着医院改制政策的开展,医院成本管理逐渐成为专家学者热议的焦点。本文对变动成本在医院成本管理中的应用进行了一些探讨,包括医院成本的成本习性分析,医院现行核算方法介绍,现行医院成本管理问题分析,变动成本管理对医院成本管理的必要性分析,实施变动成本管理的必要条件等五个部分。通过这五个部分的思考,希望能够对变动成本在医院成本管理中的应用产生一定的指导作用。     

Realigning industrial marketing channels

Dramatic changes are occurring in industrial patterns of distribution. This article provides a structure for analyzing realignments in industrial marketing channels. Specifically, the analysis centers on the channel efficiency and effectiveness dimensions that were generated by a shift from industrial distributors to a public warehouse.     

Performance implications of distributor effectiveness, trust, and culture in import channels of distribution

Recent research has highlighted the need to examine international channels of distribution from the viewpoint of the industrial distributor, with a focus on how distributors may add value to their channel relationships. The present research responds to such calls and focuses on the value added in terms of the extent of channel functions undertaken by the distributor on behalf of export-manufacturers. Trust is also examined as a source of added value that may be particularly important for cross-cultural relationships. Trust is investigated for its mediating effects on otherwise detrimental effects of cultural value differences. We also examine the presence of explicit legal contracts used to govern channel relationships and find that the use of such contracts may also hinder distributor perceptions of performance.     

Understanding the spillover effects of channel reward on observers' commitment: The mediating role of envy

A manufacturer-initiated reward event not only influences the awarded distributor but also alters the behaviors of the unrewarded distributors in the distribution network (i.e., observers). Going beyond a bilateral view of reward, this article examines the spillover effects of rewards on observers. Specifically, taking distributive fairness, procedural fairness, and the magnitude of the reward into consideration, this study postulates that these three aspects of the reward affect observers' level of commitment to the manufacturer through their malicious or benign envy of the awarded recipient. These hypotheses are tested with a survey of 204 distributors from multiple industries in China. The results reveal that distributive fairness of the reward strengthens observers' commitment by decreasing their malicious envy and increasing their benign envy and that procedural fairness and the magnitude of the reward enhance their commitment by increasing their benign envy. We also summarize the theoretical and practical implications about the findings.     

The effect of distributors' relationship exploration on relationship quality under market uncertainty

While relationship exploration, or seeking alternative exchange partners, is a ubiquitous marketing channel strategy when facing a volatile marketing environment, how this strategy affects a firm's incumbent relationship is unclear. Drawing upon resource dependency theory and the dynamic capabilities perspective, we argue that a distributor's relationship exploration does not destruct but rather improves the existing relationship by enhancing the focal distributor's dynamic capabilities (e.g., absorptive capability and innovative capability) that are essential in volatile environments. However, the ultimate influence of this strategy via dynamic capabilities is contingent upon the careful alignment of dynamic capabilities with market conditions. Using a sample of electronic component distributors in China, this study confirms the role of dynamic capabilities as underlying mechanisms in the influence of relationship exploration on relationship quality. Moreover, we find that market uncertainty varies the effects of dynamic capabilities differentially; it strengthens the effect of absorptive capability, while it weakens that of innovative capability.     

Inter-firm price coordination in a two-sided market

In many two-sided markets we observe that there is a common distributor on one side of the market. One example is the TV industry, where TV channels choose advertising prices to maximize own profit and typically delegate determination of viewer prices to independent distributors. We show that in such a market structure the stronger the competition between the TV channels, the greater will joint profits in the TV industry be. We also show that joint profits may be higher if the wholesale contract between each TV channel and the distributor consists of a simple fixed fee rather than a two-part tariff.     

基于全业务运营的中国电信营销渠道发展策略研究

随着中国电信行业的重组,具备全业务运营基础条件的新电信、新移动及新联通应时而生。面对相互间极为激烈的市场竞争,营销渠道作为市场开拓的动力核心开始成为运营商争先整合规划的焦点。基于此,文章对中国电信的营销环境进行分析;指出中国电信要适应全业务运营需要发展营销渠道,包括实体渠道、直销渠道、社会渠道及电子渠道;提出了中国电信在全业务运营下营销渠道发展的指导原则和总体定位以及中国电信全业务运营营销渠道的发展策略。     

公司品牌形象对经销商关系导向的影响——基于主导地位制造商的中国实证

迄今学术界偏重于研究公司品牌形象对消费者产品反应的影响。本研究检验公司品牌形象对经销商关系导向的影响。本文检验了公司品牌的能力和诚信两个因素影响经销商经济满意度和社交满意度,进而影响其关系导向的机制。研究发现,诚信对经销商经济满意度和社交满意度的影响效应大于能力;社交满意度对关系导向的影响效应大于经济满意度。研究显示,处于主导地位的制造商,当务之急是改善诚信形象,这将有助于提升经销商整体满意度,强化经销商的长期关系导向。论文讨论了研究结论对企业营销战略的借鉴意义,指出了局限性及未来研究方向。     

Trends affecting industrial distributors

Industrial distribution has only recently been affected by the trend of large distributors to merge, acquire, and expand. Independent distributors are confronted with new challenges that threaten their very survival. Major efficiencies must be developed in order for independent distributors to remain an important force in industrial distribution.     

中移动百日维新

通过更加开放的合作策略,中国最大的移动运营商希望能够掌控未来的移动互联网。去年这个时候,在通信圈的一次聚会上,上台发言的项方伟忍不住又一次抱怨起中国移动通信集团公司(中移动)对SP的"不公平"政策,虽然台下正坐着中移动数据业务部门的负责人。     

Estimating the foreclosure effect of exclusive dealing: Evidence from the entry of specialty beer producers

This paper estimates an entry model to study the effect of exclusive dealing between Anheuser Busch and its distributors on rival brewers' entry decisions and consumer surplus. The entry model accounts for post-entry demand conditions and strategic spillover effects. I recover a brewer's fixed costs using a two-step estimator and find spillover effects on brewers' entry decisions. I find that a brewer has higher fixed costs at locations where Anheuser Busch employ exclusive distributors, but the effect is only statistically significant in certain local areas. The estimates also show that a brewer is less likely to enter a location that is farther from its brewery, has lower expected demand, or is smaller in store size. I implement counterfactual experiments to study the effect of banning exclusive contracts between Anheuser Busch and its distributors. The results show that the welfare improvement associated with banning such contracts is very small.