阀门质量检验问题分析与建议

通过对2013年油田入库阀门质检情况进行统计,对几类典型质量问题进行分析,找出目前质检工作中存在的不足,为进一步把好阀门检验质量关提出建议。     

管理会计体系建设问题研究

分析了管理会计在企业战略、业务、财务一体化决策中的重要工具作用和意义,指出了制约管理会计发展及企业实施管理会计过程中的经验和困难;提出了加强管理会计体系建设,必须积极发挥财政部的推动作用,明确管理会计体系发展的目标和方向,切实建立管理会计体系工作计划和步骤等相关政策建议。     

Implementing COOL: Comparative welfare effects of different labeling schemes

Country-of-origin labeling (COOL) is being implemented in different forms and degrees in the United States and other countries across the world. The first implementation of mandatory country of origin labeling (MCOOL) in the United States was for seafood in 2005. This is an example of partial MCOOL because it exempts the foodservice sector and excludes processed seafood from labeling. Using a conceptual framework, we analyze the welfare impacts of partial MCOOL when compared to no, voluntary, and total mandatory COOL, taking into account imperfect competition in the downstream markets, information asymmetry, and diversion of low-quality product to the unlabeled market. The model is general enough to apply to any incomplete regulation for which the perceived low-quality product is required to be labeled, such as the labeling of genetically modified food in the European Union. Our results show that when consumers have a strong enough preference for domestic relative to imported product, regulators can overestimate the gain in consumer welfare from partial mandatory labeling if they ignore the diversion of lower quality imports to the unlabeled sector. We show that if the preference for domestic product is large enough, total MCOOL benefits the home market the most overall, including domestic consumers and producers, but not the imperfectly competitive downstream agents. However, if total MCOOL is too costly to implement, partial MCOOL is the second-best solution, but only if consumers falsely believe the unlabeled product to be of higher quality than it truly is. Our results suggest more research is needed to determine the extent to which consumers value the information provided by MCOOL and to enable regulators to consider the welfare impact of diversion in evaluating incomplete mandatory labeling regulations.     

School meals and pupil satisfaction. Evidence from Italian primary schools

This paper aims to analyse to what extent pupils value the characteristics of the state school foodservice and identify which variables affect the degree of pupils’ satisfaction with the quality of school meals. A representative sample of 33 state primary schools providing meals was extracted for the metropolitan city of Naples. Two questionnaires were distributed, one to the headteachers concerned and the other to 5th grade pupils (10–11 years old). Information about the catering companies was mainly sourced from the AIDA database. Pupil satisfaction was measured by two key variables: pleasantness of eating at school and food tastiness. Controlling for pupil, family, school, foodservice and catering company characteristics, the paper shows that the catering company size negatively impacts upon pupil satisfaction with the foodservice, whereas the estimated meal average production cost is positively associated with pupil satisfaction. The study could assist city boroughs in devising meal quality indicators to be taken into account in designing competitive tendering.     

作业成本法下医疗项目成本核算研究——以某公立医院创伤外科个性化3D模型制备为例

随着医院改革的不断推进,公立医院的运营模式正在向精细化管理的方向转变,而作业成本法是精细成本核算的工具之一.同时,3D打印技术越来越多地应用于医疗领域,文章通过作业成本法对个性化3D模型制备进行成本核算,实地考察项目流程,提出成本核算模型.作业成本法的先进性,不仅促进了医疗项目成本核算的准确性,更对医院成本管理具有重大...     

以贯彻新会计准则为契机，提高会计信息质量

新的会计准则施行后,对会计信息质量的提高起到极大的促进作用。指出目前制约会计信息质量的因素主要有公司治理结构的缺陷、会计信息失真带来的收益与损失不对称、剥离与模拟等会计创新的负面影响等,分析了新会计准则。对于提高会计信息质量的要求。基于此,提出了现阶段提高会计信息质量的几点措施。     

ERP在电力企业应用中存在的问题及解决方法

介绍了河北省电力公司在实施国家电网公司信息化建设工程（SG186工程）中构筑企业级信息集成平台ERP系统时遇到的如何同正在运行的各专业应用程序的历史数据相衔接、如何实现管理模式的转变、如何实现对现有管理体系及业务流程的优化、如何应对管理变革带来的调整、如何实现网络安全、如何确保ERP系统项目后期建设、运行维护及应用工作顺利开展等实际问题,并给出阵解决这些实际问题的方法。ERP系统的实施加强了河北省电力公司系统中不同业务流程的横向集成,理顺了各业务节点间的衔接关系,优化了各类经济资源的纵向部署和集约化管控能力。     

如何规范项目工程质量监督档案管理工作

按《石油天然气建设工程质量监督工作程序》,分析了不同监督阶段应形成的档案资料内容及要求;结合西气东输冀宁管道工程质量监督档案整理工作实践,提出了完善石油专业监督档案规定、注重监督工作质量、完善审核制度、通过培训增强监督档案工作质量意识等建议。     

论全面质量管理与质量管理体系标准的关系

阐述了全面质量管理与ISO9000标准的异同,比较分析了两者的相同点与不同点,论述了全面质量管理与ISO9000标准的关系。指出,实施ISO9000系列标准为主的质量管理是“以标准为主的质量管理”;全面质量管理是站在产品的制造者的立场建立的一种人本管理思想,而ISO9000是站在用户立场建立的一种管理制度;推行ISO9000可以促进全面质量管理的发展并使之规范化,ISO9000也可从全面质量管理中吸取先进的管理思想和技术,不断完善。     

关于油田企业导入卓越绩效模式的探讨

在辽河油田多年推进实施卓越绩效模式的基础上,结合油田企业的特点,对导入卓越绩效模式工作进行了探讨,从导入卓越绩效模式的思路、步骤、组织领导及启动实施等6个方面,阐述了相应的观点和方法。