应用价值工程 优化橡胶聚合釜的设计及制造工艺

应用价值工程优化橡胶聚合釜的设计及制造工艺●史庆和苏纪才周晓东锦西化工机械厂摘要本文介绍了在产品投产前应用价值工程，分析产品设计结构及制造工艺，改善了橡效聚合釜的功能，降低了制造成本，提高了设备的价值，使企业和用户都获益，收到了事半功倍之效。关键词...     

论价值工程在机械设计中的应用

<正> 一、基本情况分析 价值工程活动是一种具有创造性的活动,机械工业应用价值工程更优于其他行业。用于机械产品的设计、生产、工艺、材料,在保证产品功能不变(或提高)的情况下,一般均可节约成本5～30％,甚至更高。在我国应用价值工程满足用户要求的产品功能,并降低机械产品的生产成本潜力是很大的。     

一项成功经验扩大到21个品种效果显著

<正> 我厂生产的宽幅涤棉印花装饰布,投放市场后深受广大消费者的欢迎。为了降低印染成本、提高市场的竞争力,我们对印染产品进行了价值分析。首先,我们分析了印染车间的成本构成,发现全年471万元的总成本中,染化料、燃料、车间经费这三项占总成本74.05％。而其中染料高达174.5万元,占总成本的37.05％。因此,我们决定应用价值工程来降低印染成本,下面以84259印花工艺改革为例来说明。     

VE在轻工行业大有用武之地——吉林省轻工行业召开VE应用现场会

<正> 吉林省轻工业厅为了大力推行VE,曾于去年6月,召开了全省轻工行业价值工程应用现场会,有经验介绍,成果发表,现场教学,参观企业等内容。长春市第一食品厂作了推行现代化管理方法,提高企业素质的经验介绍;长春市第一食品厂、长春市啤酒厂、吉林造纸厂、四平市玻璃制品厂分别发表了《利用价值分析,降低巧克力成本》、《运用价值工程,降低出口清蒸牛肉罐头成本》、《运用价值工程,降低原汁猪肉成本》、《运用价值工程,降低啤酒成本》、《应用价值工程原理,降低磨片制造成本》、《应用VE改变制管工艺参数、增宽板幅、提高经济效益》等六项成果;聘请了高级经济师杨伟国讲授价值工程,并编印成讲义;组织与会者参加了长春市第一食品厂罐     

35kV电缆导体的结构性能研究

针对国内市场圆形紧压导体结构35 kV电缆以及异形紧压导体结构35 kV电缆,从工艺、材料成本、试验及应用等进行了技术性能对比分析研究,得出异形导体35 kV电缆应用效果好,有很好的市场应用价值的结论,降低轨道交通行业35 kV供电系统主干供电环网建设成本,提高环网运行可靠度。     

降低成本工艺方法的分析和探讨

从降成本增效益角度,就工艺审查、工艺路线、工艺方法等如何降低产品制造成本进行了阐述和分析,对工艺人员具有很好的参考和借鉴作用。     

机械产品工艺设计成本分析及控制规则

工艺设计对产品加工成本密切相关。本文以机械产品为例,通过分析工艺设计成本,在目标成本允许范围内寻找成本降低的重点,总结出工艺设计的低成本设计规则,并提出一般性成本控制措施,为后续成本控制管理准备规则。     

运用价值工程,为用户提供价廉物美的产品

价值工程也称价值分析,是控制成本、开发新产品等的一种行之有效的方法。文章通过七个步骤详细阐述了如何运用价值工程,降低产品的寿命周期成本,提高产品价值,从而为用户提供价廉物美的产品。     

价值工程在设备大修中的应用

<正> 我们在大修B 2152龙门刨床时,运用价值工程降低了设备大修成本,取得了较好经济效果。按常规,该机床须运往外地修复,运费和加工费甚高,单就床身导轨修复一项就要花去成本近万元。 一、对象选译 我们对以往大修工艺及成本做了调查和分析,应用VE试图找出解决办法。     

价值工程在中机座计量泵上的应用

<正> 我们运用价值工程原理对中机座计量泵进行了功能成本分析。结合用户、企业对改进产品功能,降低产品成本的要求,对产品提出了改进方案。经过改进,试验验证,取得了明显的经济效益。现就价值工程在中机座计量泵上的应用介绍如下:     

Value-driven process management: using value to improve processes

Every firm can be viewed as consisting of various processes. These processes affect everything that the firm does from accepting orders and designing products to scheduling production. In many firms, the management of processes often reflects considerations of efficiency (cost) rather than effectiveness (value). In this article, we introduce a well-structured process for managing processes that begins not with the process, but rather with the customer and the product and the concept of value. This process progresses through a number of steps which include issues such as defining value, generating the appropriate metrics, identifying the critical processes, mapping and assessing the performance of these processes, and identifying long- and short-term areas for action. What makes the approach presented in this article so powerful is that it explicitly links the customer to the process and that the process is evaluated in term of its ability to effectively serve the customers.     

价值链中的战略成本管理探析

竞争战略把企业内部结构和外部环境结合起来,企业的价值链贯穿在企业自身价值创造作业和企业外部价值转移的二维空间。价值链将企业分解成不同的战略作业,价值链分析不仅为战略成本管理提供了一个分析框架,也为管理者形成和评价企业战略,寻求成本优势奠定了基础。     

FROM TRANSACTION COST TO TRANSACTIONAL VALUE ANALYSIS: IMPLICATIONS FOR THE STUDY OF INTERORGANIZATIONAL STRATEGIES*

This article examines interorganizational strategies from a transactional value, rather than transaction cost, perspective. It argues that the transaction cost perspective has at least two major limitations when used to analyse interorganizational strategies: (1) a single-party, cost minimization emphasis that neglects the interdependence between exchange partners in the pursuit of joint value, and (2) an over-emphasis on the structural features of interorganizational exchange that neglects important process issues. We propose instead a transactional value framework for analysing interorganizational strategies that addresses (1) joint value maximization, and (2) the processes by which exchange partners create and claim value. We discusses the implications of the present approach for the study of interorganizational strategies and for the transaction cost perspective itself.     

稳健性视角下公允价值对会计信息质量的影响

稳健性是会计有效确认与计量的重要保证,对会计理论和实务具有深远的影响。要合理处理会计稳健性与公允价值计量属性的平衡关系,就应当将二者相互交融起来,以提升会计信息质量,确保信息的相关性和可靠性。同时,在公允价值运用中应严格界定其概念及层次,完善公允价值的估值方法和评估过程,实行公允价值与历史成本两种计量属性并存的模式,减少公允价值对当期损益的影响,完善信息披露制度,最大限度地发挥公允价值的积极作用,使其更好地为信息使用者服务。     

Cost control based on value chain paying equal attention to earning more income and cutting down expense

According to the idea of cost control based on the value chain, several important factors are necessary. Firstly, it is necessary to have enough resources, which must be invested to create advantageous value chain based on customer value. It is also necessary to be sure of the cost advantage of the value chain. Secondly, the consumption of resources must be reduced as much as possible to enable the smallest operating cost for the value chain and make sure of the cost advantage based on maximum business value or profit. It is a kind of cost control from the whole view of creation and supply of value. In practice, it is also a kind of cost control system based on the value chain. It includes enough control and necessary resource investment from the view of the value creation, and keeps consumption of resources to a reasonable level from the view of the value supply. The main object of the first factor is to construct the advantageous value chain from creating customer value; and the second factor is to strengthen the advantageous value chain from supplying or producing customer value. Therefore it is a new kind of idea to explore this cost control from the whole view of creation and supply of value. It is more profitable for businesses to gain sustainable competitive advantage.     

Bayes sequential estimation for an exponential family of processes: A discrete time approach

The problem of Bayes sequential estimation of the mean value parameter of continuous time processes with stationary independent increments having exponential-type likelihood functions is considered. Using a weighted square error loss and observing cost involving both a time cost and a state cost, the explicit solutions to the problem are derived. A discrete time approach is taken in which decisions are made at the end of time intervals having lengtht. The examples of optimal procedures in the case when the cost of observation includes a squared state cost are also given.     

战略成本管理中价值链分析法的应用研究

价值链分析是一种战略性的分析工具。将价值链分析法运用于战略成本管理领域,能帮助企业以新的视角看待成本因素,找到传统分析法不曾关注的降低成本的途径。引入作业成本法和作业管理思想对价值链分析法进行完善,可以提高其运用于战略成本管理的可操作性。     

新商业环境下成本管理模式的思考

本文借鉴成本企划中的“源流管理”思想,提出了成本管理模式构建的新思路,即“将业务流程看作产品,将对成本的注重加入到业务流程的最初设计中去”,使“源流管理”从产品层面提高到了业务流程层面。本文设计的成本管理模式不再是既有业务流程下的管理方法,而成为以顾客为中心、以重构业务流程为手段、以帮助企业获得“双赢”为最终目的的有利战略工具。     

实施“岗位价值精细管理”提升企业经营实效

随着煤炭企业生产布置向深部转移,生产制约因素增多,生产环节增多,投入费用增多,生产成本急剧增加,如何才能保持企业高效发展,对于煤企来说是一项全新的研究课题。岗位价值精细管理以"人人都是经营者,岗位就是价值源"的理念为引领,以增加正价值、减少零价值、消灭负价值为导向,通过再造岗位流程、管理流程,创新、完善、总结、提炼,全面推行岗位价值精细管理,不断拓展岗位功能,形成公平合理的核算体系,有效的调动员工积极性,实现员工价值与企业价值的有效统一,促进企业可持续发展。     

A model for irreversible investment with construction and revenue uncertainty

This paper presents a model of investment in projects that are characterized by uncertainty over both the construction costs and revenues. Both processes are modeled as spectrally negative Lévy jump-diffusions. The optimal stopping problem that determines the value of the project is solved under fairly general assumptions. It is found that the current value of the benefit-to-cost ratio (BCR) decreases in the frequency of negative shocks to the construction process. This implies that the cost overruns that can be expected if one ignores such shocks are increasing in their frequency. Based on calibrated data, the model is applied to the proposed construction of high-speed rail in the UK and it is found that its economic case cannot currently be made and is unlikely to be met at any time in the next decade. In addition it is found that ignoring construction uncertainty leads to a substantial probability of an erroneous decision being taken.