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物流已经成为国民经济的支柱产业之一,加强其成本管理已经成为物流管理的重中之重。文章在分析物流及物流成本管理现状的基础上,探讨作业成本法在物流管理中应用的意义和可行性,提出了在物流管理中应用作业成本法的程序,分析了我国物流企业采用作业成本法应注意的几个问题。 相似文献
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Marc Jourdaine Philippe Loubet Guido Sonnemann Stéphane Trébucq 《Business Strategy and the Environment》2021,30(4):1735-1750
This article presents an approach to integrating life cycle assessment (LCA) into an activity-based costing (ABC) model to develop a steering system that takes into account both financial costs and associated environmental impacts. By combining the formalism of LCA and ABC matrix calculations, we show how impact assessment results can be affiliated with costs to jointly and simultaneously compute the costs and environmental impacts of products and activities. The conditions of integration are developed following the four-step structure of LCA. The proposal is applied to a simplified case study of the ‘Classic Pen Company.’ The developed ABC-LCA approach paves the way for further test applications, which are considered useful in the context of environmental indicators for strategic steering, communication with customers and forecasting or simulation. 相似文献
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将作业成本法应用于物流成本核算能够大大降低企业内部生产成本,提高企业整体经济效益.但作业成本法在应用时也有不足之处,对此本文试图提出一些改进建议. 相似文献
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文章对作业成本法进行了全面的介绍,认为作业成本法是当前企业进行成本控制的有效方法,也是我国企业进行成本核算和成本管理的必然选择。 相似文献
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制造成本法是以制造业为产业基础、以理性科层制为制度前提的.然而,20世纪80年代以来,这种产业基础和制度前提发生了变化,更具适应性的作业成本法应运而生.作业成本法将取代制造成本法成为新的成本计算法体系的核心.本文将对制造成本法的这一发展趋势作一些探讨. 相似文献
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Josef Richter 《Economic Systems Research》2000,12(3):437-438
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This study estimates the change in productivity of Chinese state enterprises during 1983–1987 using a panel data set of 403 firms. A new approach to productivity measurement is used. Under this approach, the production functions can differ arbitrarily across firms, important given the heterogeneity of the sample. The resulting coefficients estimate the marginal products of each factor as well as overall productivity growth. The results suggest Chinese productivity increased by 4.6% per year, with about half of this growth due to the rapidly improving education of the labor force. 相似文献
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A bstract . Section 504 of the Rehabilitation Act of 1973 and the Americans with Disabilities Act (ADA) of 1990 are designed to protect the civil rights of individuals with disabilities. These two laws have had a major impact on public schools, their offerings of services, and their budgets. The purpose of the present study is to determine if passage of the ADA in 1990 has resulted in a statistically significant increase in per-student public education expenditures at the state level. Although numerous studies have estimated educational cost functions, no prior study has examined the impact of the ADA on per-capita educational spending. Results of the present study indicate that the ADA increased per-student educational spending at the state level, but by less than 2 percent. By way of comparison, Rothstein and Miles (1995 ) noted in their study that desegregation added 4.1 percent to per-pupil spending and bilingual education added 3.9 percent. 相似文献
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1.烟叶生产与收购 烟草行业属链状产业,烟叶作为原料,地位举足轻重。但烟叶用途单一,多了、少了都不行,所以,既要控制总量又要稳住面积。国务院规定1999年烟叶全国平均收购价格由原来每50公斤242元提高到350元,同时取消各种形式的烟叶收购价外补贴,烟叶的特产税税率由31%降为20%。根据国务院的指示,国家烟草专卖局将全国烟区划分为五个不同的价区,分别执行不同的收购价格。 1999年全国烟叶生产收购量最终计划目标之内减少库存25万吨,实属不易。据国家统计局提供资料显示1999年全国生产烟叶220万吨,烟草行业根据计划安排生产、收购的为 相似文献
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中国2000~2010年金融体系脆弱性的分析与测度 总被引:1,自引:0,他引:1
基于国家金融信息平台"新华08"2000~2010年中国金融监管当局和统计部门的数据,结合十年来中国实际经济运行状况和全球经济形势,在前人研究的基础上,本文对影响中国金融体系脆弱性水平的指标进行了选择,并且采用因子分析法做出了定量的测度.结果表明,十年中,中国金融体系脆弱性水平有了长足的改善,其中流动性风险逐渐减少,信用风险和外汇风险不断波动.基于此,本文给出了相应的政策建议. 相似文献