关于成本控制在企业管理中的运用分析

在我国全面建设社会主义过程中,企业的作用是无可替代的。随着经济的迅速发展,企业的压力越来越大,因此,对企业进行成本控制,提高经济效益是非常有必要的。在企业管理过程中运用科学的成本核算以及管理策略,并意识到成本管理对企业发展的重要作用,以把握好企业的资金流动变化,为企业未来发展作好铺垫工作。论文通过分析成本控制的重要性,探究相应的运用方式。     

建筑施工成本管理的造价预结算审核

在建筑工程施工的过程中,施工成本管理工作是十分重要的。其中预结算审计和成本控制是影响成本管理工作的重要因素。论文根据一些有关的材料,对工程建设中造价预结算的基本含义以及对企业的影响进行分析,为未来建筑企业发展以及有关的专业研究人员提供参考。     

价值链成本管理模式在高新技术制造业的应用

随着高新技术制造业的不断发展,作为技术密集型的高新技术制造业对于成本管理的标准越来越高。企业竞争不只是某个环节的竞争,确保每个环节的成本控制、提高整个价值链的综合竞争力才能使企业拥有更强的竞争力。基于价值链的成本管理模式成为企业提高市场竞争力的一大利器。论文分析了价值链成本管理模式的理论和特征,以及现今理论的应用和结果,提出使用新型成本管理模式所要面临的困难与挑战,并对此提出部分建议。     

浅析企业战略成本管理存在的问题及对策

基于新冠肺炎疫情对企业的影响,做好战略成本管理工作对提高企业适应当前市场环境的能力、规避财务风险具有重要意义。论文结合工作实践经验,以战略成本管理的概述作为切入点,剖析企业战略成本管理的现状及存在的问题,提出解决战略成本管理问题的具体对策。     

Killing off cohorts: Forecasting mortality of non-extinct cohorts with the penalized composite link model

Mortality forecasting has crucial implications for insurance and pension policies. A large amount of literature has proposed models to forecast mortality using cross-sectional (period) data instead of longitudinal (cohort) data. As a consequence, decisions are generally based on period life tables and summary measures such as period life expectancy, which reflect hypothetical mortality rather than the mortality actually experienced by a cohort. This study introduces a novel method to forecast cohort mortality and the cohort life expectancy of non-extinct cohorts. The intent is to complete the mortality profile of cohorts born up to 1960. The proposed method is based on the penalized composite link model for ungrouping data. The performance of the method is investigated using cohort mortality data retrieved from the Human Mortality Database for England & Wales, Sweden, and Switzerland for male and female populations.     

Monitoring recessions: A Bayesian sequential quickest detection method

Monitoring business cycles faces two potentially conflicting objectives: accuracy and timeliness. To strike a balance between these dual objectives, we propose a Bayesian sequential quickest detection method to identify turning points in real time with a sequential stopping time as a solution. Using four monthly indexes of real economic activity in the United States, we evaluated the method’s real-time ability to date the past five recessions. The proposed method identified similar turning-point dates as the National Bureau of Economic Research (NBER), with no false alarms, but on average, it dated peaks four months faster and troughs 10 months faster relative to the NBER announcement. The timeliness of our method is also notable compared to the dynamic factor Markov-switching model: the average lead time was about five months when dating peaks and two months when dating troughs.     

Does the social security fund help non-financial enterprises to transform from the virtual to the real?

At its 19th National Congress, the Communist Party of China vowed to “strengthen the financial sector’s ability to serve the real economy.” However, many studies provide evidence of the opposite trend, a problematic “transition from the real to the virtual,” among Chinese enterprises. Meanwhile, the investment efficiency of China’s Social Security Fund (SSF), a public fund, attracts much attention. In this context, we use A-share listed companies in China from 2009 to 2018 to study the relationship between holding by the SSF and enterprise financialization. We find that SSF holding significantly inhibits financialization and that this effect is non-linear. Mechanism analysis indicates that SSF holding suppresses enterprises’ financialization mainly by improving their governance. Moreover, SSF holding more strongly inhibits small-scale (vs. large-scale), state-owned (vs. non-state-owned), and non-eastern (vs. eastern) enterprises in China. Furthermore, SSF holding can alleviate corporate value impairment caused by financialization. The conclusions enrich theoretical research and provide empirical evidence that may help regulatory authorities to guide investment by enterprises and prevent financial risks.     

Mortality,Human Capital and Persistent Inequality

Available evidence suggests high intergenerational correlation of economic status and persistent disparities in health status between the rich and the poor. This paper proposes a mechanism linking the two. We introduce health capital into a two-period overlapping generations model. Private health investment improves the probability of surviving from the first period of life to the next and, along with education, enhances an individual’s labor productivity. Poorer parents are of poor health, unable to invest much in reducing mortality risk and improving their human capital. Consequently, they leave less for their progeny. Despite convex preferences and technologies, initial differences in economic and health status may perpetuate across generations when annuities markets are imperfect.Additional support was provided by the National Science Foundation. Additional support was provided by the National Science Foundation.     

An Econometric Estimation of Industrial Water Demand in France

This study investigates the structure of industrial water demand byestimating the derived demand for water on a sample of industrialestablishments located in the south-west of France. Productiontechnologies are represented by short-term variable cost functions andapproximated by a translog form. Industrial water use is modeled ashaving three components: the quantity of water bought to a waterutility, the quantity of autonomous water and the quantity of watertreated prior to use. We include in this framework water effluents,which are considered as a by-product of the production process, emittedby firms. Each of the three water components is treated as a separateinput and all are estimated as a system of simultaneous equations. Themodel is estimated on a sample of 51 industrial plants in the Girondedistrict observed from 1994 to 1996 using Seemingly Unrelated Regression(SUR) and Feasible Generalized Least Squares (FGLS). Results ofestimations show that industrial firms are sensitive to water priceinputs. Network water elasticity is estimated at –0.29. It variesfrom –0.10 to –0.79 according to the type of industryconsidered. Autonomous water price elasticity is not significant.Elasticity for treated water is evaluated at –1.42 at themean-sample and varies from –0.90 to –2.21 according to theindustry considered.     

征税成本领先性假设与中国税务组织结构优化——兼析中国国税、地税机构是否存在合并趋势

本文从征税成本领先性假设出发探讨了中国税务组织结构的优化问题 ,并分析了社会各界广泛关注的中国国税、地税机构是否存在合并趋势的问题。本文在对中国现行税务组织机构运行绩效考察的基础上 ,发现中国征税成本曲线呈抛物线状 ,表明中国征税成本正呈递减趋势。以此为出发点 ,本文详细论证了中国国税、地税机构不存在合并的趋势 ,相反 ,分设更为彻底却是今后的发展趋势 ,得出了与一般看法不同的结论 ,并对优化中国税务组织结构提出了政策建议