论产品族生产企业成本核算方法

为了满足客户需求的个性化和多样化,越来越多的企业开始使用产品族方式进行生产,产品族生产中成本核算问题是重中之重,而通过作业成本模块化可以有效地解决产品族成本核算中的制造费用分摊这一关键问题.     

按订单装配企业产品族定价策略研究

文章通过构建利润最大化、产品族市场占有率最大化及单一产品市场占有率最大化等不同决策目标下的按订单装配企业定价模型,研究了产品族生产企业的最优定价策略,并得出了最优解的寻优算法。研究发现,当企业以市场占有率最大化为目标时,可采用成本加成定价法来确定产品价格上下限,并以此作为最优价格;产品族市场占有率最大化将导致企业利润的一定损失;单一产品市场占有率最大化则不仅导致利润的损失,还会损失其它产品的市场份额。     

IEEE EPEAT新标准将规定电视机和成像设备环境评估要求

IEEE正在制定IEEE EPRAT（电子产品环境评估工具）族标准。 IEEE EPEAT族——IEEE 1680^TM及相关标准规定了电子产品环境性能准则、制造商声明其产品符合EPEAT族标准以及验证其符合性的方法。这些标准规定了帮助减少或消除环境敏感材料的要求以及材料选用、报废设计、生命周期延长、节能、报废管理、企业绩效和包装的要求。     

油料装备产品族分类系统研究

油料装备分类是进行产品族分析和管理的基础,通过分析产品族中不同产品结构模块相似性评价指标,用集合与属性之间的关联关系,实现集合与属性相似性评估之间的映射,通过建立各相关属性的相似度矩阵,获取了产品综合相似度评价矩阵,通过聚类分析获得不同阈值下的分类结果,最后,对油料装备进行实例分析。     

网上试客一族试用的风险分析

<正>2007年9月,某试用网站推出10份某品牌彩妆的试用装后,竟引来1万多人注册申请"试用"该产品。从这个"千里挑一"的试用者选择中,我们可以看出我国试客族群体的庞大。所谓试客族就是免费对商家的产品进行试吃、试用且热衷评点的以身试"新"族。据权威部门报道,"试客"一族在我国大陆地区已经发展到了300多万人,而且这个人数还在不断地攀升。     

基于CBR和GBOM的产品配置方法

在分析传统物料清单结构的基础上,提出了基于GBOM和CBR的产品配置模型,着重讨论基于面向对象技术建立GBOM模型和基于最近距离法、层次分析法的相似实例提取方法。该方法可以有效地从众多相似方案中提取出与客户需求最相近的方案。最后以某型减速器产品族为例,阐述了该方法的实际应用。     

大规模定制企业运用作业成本法问题探析

一、大规模定制企业的特点及现行产品成本管理存在的问题 （一）大规模定制企业的特点大规模定制概念最早由Davis于1987年提出,即大规模定制（Mass Customization。Me）。著名生产管理专家Pine（1993）认为,大规模定制的基本思路是基于产品族零部件和产品结构的相似性、通用性,利用标准化模块化等方法降...     

专利群分类方法研究

随着技术的发展,在专利制度约束下,一个产品或一个系统往往承载着很多专利,这些专利因其之间关联性的不同,在后续分析或规避时所使用的方法也应不同.从产品族演进规律出发总结专利群的衍生规律,并据此将专利群分为竞争性专利群、互补性专利群及延伸性专利群.     

脂肪族聚酰胺产业用长丝柔性纺牵一体化成套设备的研制及工艺探讨

脂肪族聚酰胺纤维是世界上最早工业化的合成纤维品种，随着纤维产能规模不断放大，产品范围不断扩展，由过去单一品种的生产设备逐渐向能够在一套设备上实现中强，高强，低缩高强，超低缩高强等产品柔性化生产设备方向发展。阐述了脂肪族聚酰胺产业用长丝柔性纺牵一体化成套设备及工艺特点，该成套设备工艺流程及设备采用柔性设计原理实现一机多能，根据不同需求对成套设备的各个单元机进行设置，从而满足各种脂肪族聚酰胺纤维生产的需求。     

浅谈获证组织转换实施2000版ISO9000族标准应注意的几个问题

当前,2000版ISO 9000族标准已经正式颁布实施,许多通过94版ISO 9000质量体系认证的组织都正在转换实施2000版ISO 9000族标准,笔者认为获证组织在转换实施2000版ISO 9000族标准过程中应重点注意以下几个方面的问题： 合理删减,重新确定质量管理体系要求的范围 ISO 9001：2000（以下简称“新标准”）中规定：“本标准规定的所有要求是通用的,旨在适用于各种类型、不同规模和提供不同产品的组织。当本标准的任何要求因组织及其产品的特点而不适用时,可以考虑对其进行删减。”因此,组织可以根据自身产品的特点、适用的法律法规要…     

物流中心仓库货位优化系统的设计研究

以上海医药物流中心仓库为研究对象，为其仓库货位优化系统建立一个有效的多目标优化数学模型。并引入“类聚”的方法来解决同一产品族的货物临近放置的问题。最后，应用多目标遗传算法进行货位优化。     

Concomitants of Record Values Arising from Morgenstern Type Bivariate Logistic Distribution and Some of their Applications in Parameter Estimation

In this paper we have obtained the joint probability density function of concomitants of two record values and hence obtained an explicit expression for the product moment of concomitants of two record values arising from Morgenstern family of distributions. Appling this expression for the product moments of concomitants of record values we have derived the best linear unbiased estimators based on concomitants of record values of some parameters involved in Morgenstern type bivariate logistic distribution which is a subfamily of the Morgenstern family of distributions. The efficiencies of these estimators based on the first n concomitants of record values for n≤10 are also obtained.     

The Effect of Family Ownership on Different Dimensions of Corporate Social Responsibility: Evidence from Large US Firms

Previous research has shown that family firms differ from non‐family firms with regard to aggregate measures of corporate social responsibility (CSR). We argue that CSR is a multidimensional concept that comprises several aspects, which range from employee relations to ecological concerns and product issues. Based on an organizational and family identity perspective, we argue that the effect of family ownership can differ across various CSR dimensions. Family firms can be responsible and irresponsible regarding CSR at the same time. We use a dataset of large US firms to test our hypotheses. Our Bayesian regressions show that family ownership is negatively associated with community‐related CSR performance and positively associated with diversity‐, employee‐, environment‐ and product‐related aspects of CSR. The largest positive effect of family ownership on CSR performance exists with regard to product‐related aspects of CSR. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment     

Asymptotic normality

Summary The object of this paper is to show that — under certain regularity conditions — a dominated family of probability measures with Euclidean parameter space behaves approximately like a family of normal distributions if each probability measure is the independent product of a great number of identical components. The paper was written while this author was employed by a grant of the Deutsche Forschungsgemeinschaft.     

Process Capability Evaluation for the Process of Product Families

Process capability analysis is a highly effective means of assessing the process ability of manufacturing product that meets specifications. A larger process capability index (PCI) implies a higher process yield, and lower expected process loss. Many PCIs have been effectively and widely used to determine whether the quality of a process meets preset targets. However, those existing PCI cannot be applied to evaluate the process capability of a process producing a product family. This work presents a novel PCI (C _pm ^T ) which takes into account all family members and obtains the probability density function for the PCI for a product family. The relationship between the PCI and process yield is described. An example is provided to demonstrate the methodology for practical application.     

What Drives Green Product Development and How do Different Antecedents Affect Market Performance? A Survey of Italian Companies with Eco‐Labels

Green products can play a key role in the achievement of sustainable development goals. Through a survey of 188 Italian companies with eco‐labeled green products, this study aims at understanding the relative importance of several motivations to develop green products, the influence of different motivations and firm characteristics on green product features (radicalness and differentiation), and which factors affect market performance of green products. This study reports a ranking of 49 motivations, highlighting that the most relevant are related to the prospect of market benefits. Results also show that product radicalness and differentiation have partially different antecedents in terms of motivations, while being a family firm positively influences only product differentiation. With regards to factors affecting market performance of green products, prospect of market benefits, availability of new technologies, firm foreign ownership, product radicalness and differentiation show a positive influence, while firm age displays a negative effect.     

Supply management and family business: A review and call for research

Family-owned enterprises dominate global business, generating 70–90% of the world's gross domestic product. Existing management research has validated that family businesses often behave differently than non-family businesses, primarily by focusing on idiosyncratic non-economic goals that are not typically assessed in traditional business research. Extant supply management literature has yet to investigate the influences of family business, thus overlooking a potential significant source of variation in our research as well as limiting our managerial relevance. The objective of this paper is to introduce supply management scholars to family business, including its prominence and unique characteristics. Applying socioemotional wealth as a theoretical lens, we develop a research agenda from existing supply management and family business literature by offering propositions for future research where family business influences may permeate contemporary supply management topics including strategic supply management, sourcing strategy, supplier relationships, sustainability, risk, and e-procurement. In doing so, we provide an initial foundation for supply management scholars to both incorporate family business effects into research and launch new research streams. This is one of the first papers to our knowledge that introduces the field of family business to supply management scholars.     

装备制造业产品设计阶段成本控制研究

以装备制造企业产品为研究对象,运用质量屋建立装备制造企业产品在设计阶段的质量屋结构,为装备制造企业设计阶段成本控制提供了一种优化方法。实例表明该方法能够有效地指导制造企业进行设计阶段的产品优化设计。     

Product development based on users' needs assessment by single and comparative assessment methods

This paper develops a method of user's needs assessment in order to improve the quality, sales and advertising of a new product, and presents the results of its application to a medical materials case.The method proposed in this paper is based on such concepts as “Product Characteristics”, the “Stimulus-Response Model” and a combination of the single assessment method and the comparative assessment method.The results allow us to identify the key points for next improving the new product and the selling or advertising activities by product segment of the new product and existing products, by using strengths of the new product when compared with competitive products.