基于作业成本法的物流企业成本控制研究

当前,我国物流企业在成本控制方面还存在诸多问题,针对这些问题,提出可以将作业成本法运用到物流企业的成本控制中,并对作业成本法在物流企业成本控制中的具体应用进行全面介绍,旨在帮助物流企业提升成本管理水平,增强企业可持续发展的能力.     

煤炭企业物流成本控制案例分析

近年来,我国的物流管理效率低下已经成为制约我国企业发展的主要瓶颈,文章对作业成本法在企业物流成本的控制运用方面进行了重点研究。将作业成本法引入物流成本控制体系中,其中物流成本核算可以运用作业成本法进行准确核算,物流成本分析可运用作业成本法进行数据分析。通过煤炭企业物流成本控制案例进行分析说明,证明作业成本法的重要性及企业物流成本控制的整体性。     

基于作业成本法的物流企业成本控制研究

将作业成本法引入物流企业成本控制中,在阐述作业成本法原理,并分析其应用于物流企业的可行性基础上,构建了基于作业成本法的物流企业成本控制模型及其应用模式,最后提出优化物流企业作业成本的建议。     

基于作业成本法的物流企业成本控制研究

将作业成本法引入物流企业成本控制中,在阐述作业成本法原理,并分析其应用于物流企业的可行性基础上,构建了基于作业成本法的物流企业成本控制模型及其应用模式,最后提出优化物流企业作业成本的建议。     

作业成本法在物流成本控制体系设计中的应用

首先探讨了作业成本法的基本内涵及其在物流成本控制应用中的计算步骤,接着基于作业成本法对物流成本控制体系的框架进行了总体设计,最后基于作业成本法进行了案例分析,找出了企业物流成本控制的关键构成因素及其相应的对策。作业成本法对于物流企业控制的贡献不仅在于物流成本的节约,还在于物流企业借助作业成本法的实施可以对物流作业服务进行全面诊断和检测,为改进相关的流程效率和优化作业环节提供宝贵的参考和借鉴。     

基于作业成本法的企业物流成本控制研究

随着传统方法获利空间被挤压,越来越多的企业开始重视对物流成本的管控,以便形成新的利润增长点。作业成本法凭借其能够精准核算各个环节的成本与产品成本的优点,获得了企业的青睐。企业应用作业成本法考察各个物流活动环节的成本情况,并通过对各个环节物流成本的控制来降低企业成本,形成新的竞争优势。文章通过对企业物流成本控制及作业成本法的原理、优势和特点的分析,阐述了基于作业成本法企业物流成本控制的可行性及存在问题,并对其控制方法和原则进行分析,最后阐释了基于作业成本法的企业物流成本控制系统框架设计及其实施过程。     

作业成本法在物流企业成本管理中的优势分析

从物流企业的特点入手,论证了作业成本法对物流企业成本管理的适用性。通过对M物流企业使用传统成本法和作业成本法的对比分析,说明作业成本法在成本核算、成本控制和定价策略上的明显优势。最后,为了完善作业成本法,提出了对作业确认的关键环节的改进措施。     

通信企业物流成本控制中作业法的应用

基于我国通信企业在物流成本控制与管理中存在的主要问题,文章指出应用作业成本法进行物流成本核算和管理对于成本控制的改进作用,并通过对通信企业现有技术条件的分析,提出了具体的作业成本法应用思路。     

基于作业成本法的企业物流成本控制

在传统的成本核算方法下,我国企业的物流成本管理存在诸多问题.本文通过分析作业成本法的基本原理,系统地阐述了运用作业成本法进行企业物流成本计算与控制的具体思路.     

基于作业成本法的企业物流成本控制

在传统的成本核算方法下,我国企业的物流成本管理存在诸多问题。本文通过分析作业成本法的基本原理,系统地阐述了运用作业成本法进行企业物流成本计算与控制的具体思路。     

编组站调度信息对阶段计划的影响及计划调整研究

考虑编组站列车到达时间的不确定性，研究阶段计划解体方案的鲁棒调整方法，以提高阶段计划的鲁棒性。在研究编组站列车到达规律及其对阶段计划编制和执行的影响的基础上，分析通过调整解体方案提高阶段计划鲁棒性的必要性和可行性；由列车解体最早开始时刻、解体最晚开始时刻以及待解时间之问的关系，推导出相邻列车解体顺序调整的判定条件；定义了列车待解时间调整量的概念，给出不同情形下列车待解时间的最大调整量的计算方法；基于解体方案鲁棒调整的概念，提出基于随机模拟和经验公式两种解体方案鲁棒调整评价方法；最后给出解体方案鲁棒调整算法。     

The clash of managerial and professional logics in public procurement: Implications for innovation in the health-care sector

This article addresses the enactment of public procurement and its influence on adoption and diffusion of innovation, using a case study of public procurement of a low-tech medical device innovation in Swedish healthcare. Based on interviews and documentation, the article illustrates the various perspectives of the different professions involved in the complex task of setting the requirement specification for the tender. The technology identities of the medical device (innovation) are constructed and negotiated by the actors: procurement administrators, health-care professionals and suppliers within the adoption space. Examining the enactment of the procurement process as part of the adoption space is a way to deepen our understanding of the social component within public procurement.     

The bones of the body politic: thoughts on the Savorgnan de Brazza Mausoleum

This essay examines three examples of political treatment of the dead (specifically their bones) in the Republic of the Congo: the return of the remains of its capital's founder, Savorgnan de Brazza; the disappearance of the body of André Matswa, hailed by the people as their messianic ‘saviour’ guardian; and finally, the treatment of unidentified victims of the various armed conflicts that occurred during the years 1990–2002. These events can be analysed through the prism of two different historical perspectives: in terms of the moyenne durée, the treatment of Matswa's bones paved the way for the subsequent occurrences by creating a precedent; in the context of the ‘present of history’, the construction of a Brazza mausoleum is contemporaneous with official denial of the presence of human remains scattered across the capital city of Brazzaville as a result of armed conflicts. The comparative analysis of these historical configurations posits a set of circumstances whereby the bones become a symbolic buttress of the capital. The historical puzzle here is to understand how that which came together in claiming Matswa's bones becomes, in the context of democratization of the regime, an aesthetic sense of the ‘beauty of death’ as expressed by people when they see the shrine as their country's finest architectural accomplishment. Through the splendour of the monument, this aesthetic sense articulates the denial of the presence of the nameless dead.     

钻孔桩基础施工质量控制

文章介绍了巨龙大道跨线桥使用冲击钻机进行桩基础施工的全过程和保证灌注桩质量的控制技术:必须抓好围堰筑岛和桩位控制、护筒埋设,选择合适的钻机和泥浆比重、流量,抓好清孔和灌注水下混凝土质量,对成桩质量进行了检测。对钻孔桩的清孔标准、地质情况的判断、泥浆的净化等问题提出了见解。     

基于熵技术的农村公路施工质量综合评价

鉴于农村公路施工质量评价所存在的模糊性和随机性的特点,在建立涵盖整个施工质量影响因素为一级指标的施工质量综合评价指标体系的基础上,运用模糊数学理论,建立了二级模糊综合评价模型,借用熵的概念计算客观权重的方法,提出了施工质量模糊综合评价的方法。应用该方法对某农村公路项目质量进行评价,得出其评价结果为"良好"。最后,对该方法进行了定量解算,从而提高了施工质量评价的客观性和科学性,通过对结果的深入分析,可找出施工过程中存在的不足之处,从而为目标明确、有的放矢的改进施工质量提供理论依据,具有一定的实用价值。     

Swedish tribalism and Tanzanian entrepreneurship: preconditions for trust formation

The aim of this paper is to explore the relationship between entrepreneurship and the structure of the periphery. The objective is to reach an understanding of the entrepreneurial process within the context of the periphery, which is traditionally seen as a poor environment. The paper considers the concept of peripherality and identifies a process of gravitation that drains higher order services towards the core. However, this deterministic model does not correspond with the realities of the Scottish Highlands. The paradox is that new businesses are being created that appear to use old redundant peripheral values such as tradition. It is argued that it is the social construction of the periphery that produces this post-modern change. The qualitative methodology indicates the emergence of a new spatial paradigm of aesthetic consumption. Two indicative case studies are presented which show that entrepreneurship is the creation and extraction of value from the environment. Their businesses are the commodification of non-material and aesthetic values. Further analysis of these data demonstrates that entrepreneurs interpret their own version of the environment, rather than merely reacting to it. In turn, they enact this interpretation which forms the basis of their businesses.     

公民意识的法理解读——基于法治发展的主体要素考量

文章用人文主义的文化分析方法,指出了公民意识是特定法实践结构基础上产生的法律意识及其对法治发展的能动关系,并在与法律意识、法律权威、法律信仰、道德等相关概念的辨析中明确了其作为国家观念、法律传统、文化的不同层次属性。由此,从发展的角度看,法治系统又是一个包括制度要素和主体要素的运动系统。     

中世纪的骑士精神及其衰落

在学习西欧中世纪骑士制度过程中,了解到了骑士制度在中世纪历史上所占据的历史地位。骑士制度被誉为"封建制度之花",是社会中坚力量,骑士精神对国王到最低等贵族的统治阶级产生了巨大影响。庄园经济的衰落使骑士制度逐步瓦解;战争的平民化和雇佣军的盛行使骑士队伍萎缩;基督教的腐朽弱化了"骑士精神";不适应军事和战争变革的需要,几个方面解释在政治和社会上拥有如此高地位的骑士阶层从繁荣到衰落的原因。     

国内门户网站品牌塑造及模型构建——基于国内外门户网站的比较研究

互联网是全球化的虚拟化,虚拟体验直接影响顾客的认知与行为,从而影响网站的品牌。基于受众体验的国内门户网站品牌塑造模型的构建,是国内门户网站在参考国外先进的网站建设的成功经验的基础上,塑造适合国内门户网站的品牌策略和一项重要的竞争策略。     

Urban Informality and the State: Geographical Translations and Conceptual Alliances

Understandings of informality commonly derive from research undertaken in states perceived as lacking the capacity to regulate the practices of their populations. This Interventions forum aims to expand the geographical parameters of empirical research on urban informality. A more global approach, we argue, also necessitates questioning assumptions that undergird this concept—in particular the underlying conception of the state. In this vein, this collection of papers aims to rethink theories of the state through the lens of informality, and vice versa, to inform and refine the concept of informality through a more thorough understanding of states. In so doing, the contributions engage with concepts that have been central both to theories of the state and to the study of informality, namely governance, agency, legitimacy, sovereignty and legality. Following this introduction setting out our theoretical approach, the Interventions forum unites five empirical studies that discuss the nexus of informality and states in contexts that have been researched less extensively from this perspective, each tackling one of the above‐mentioned concepts. Based on these different entry points, the papers provide novel angles on a state‐theoretical understanding of informality. A concluding essay brings these approaches together, reflecting on the possibilities of translating concepts to different sites.