试论战略性作业成本管理的应用

战略性作业成本管理,是以作业为基础与企业战略相结合的一种全新的成本管理领域,战略性作业成本管理在产品结构和定价、客户关系管理、供应商的选择和供应商关系管理、产品设计和开发方面的应用对企业制定正确的战略决策具有极大价值,是企业获取有利的竞争优势的有效工具。     

商业信息化与商业业态的演化

引入交易费用的概念解释商业业态的变迁，分析商业信息化条件下的各种交易方式的交易费用变化，以三种比较有前景的零售商业业态模式为例，分析其在新技术条件下的比较优势。     

随机型连续盘点订货模型中供应链周期服务水平的波动和优化

对存在数量折扣和运费折扣的随机型连续盘点库存策略,进行了建模和分析,设计了供需双方合作的库存策略和订货策略,给出了理想的经济订货量和订货价格的甄选方法流程,模型确定了供应链理想的周期服务水平,证明了在该策略下,理想周期服务水平对于订货批量具有相对稳定性,并分析了此稳定性对供应链整体的重要意义,以及模型近似的合理性。在这个服务水平上,确定了再订货点和安全库存,并分析了该策略对供应链各方在管理措施方面的启示。利用该模型进行库存和订货决策,设计供应链合同,可以在不伤害服务水平的基础上,降低供应链总成本。     

不同质量水平下的总质量成本研究

质量成本(COQ,Cost of Quality)是衡量提高质量活动的效果和效率的标准.COQ模型在质量成本研究中起着重要的作用.基于"6σ管理"中"持续改进"的思想和方法,用"kσ"作为质量水平(QL,Quality Level)的度量,笔者得到了不同质量水平下的动态总COQ模型.进而,还提供了不同质量水平下的总质量成本曲线.     

Accounting for the business cycle: Nominal rigidities, factor heterogeneity, and Austrian capital theory

An Austrian interpretation of the New Keynesian small menu cost model of the business cycle is proposed. Austrian and New Keynesian business cycle theories share the feature that the cycle is generated by rigidities which prevent the economy from adapting instantaneously to changing conditions. Austrian business cycle theory is capital-based, focusing on credit expansion which artificially lowers interest rates and causes an investment boom and unsustainable business expansion. In contrast, the New Keynesian small menu cost model of the business cycle is based on nominal rigidities which prevent markets from clearing. Small menu costs introduce dichotomous behavior, where firms find it locally optimal to avoid instantaneous output price adjustments in the face of the cost, but this local optimum results in economy-wide output and employment fluctuations which are much greater in relative magnitude. The small menu cost model of the business cycle is extended and reinterpreted in light of Austrian business cycle theory with heterogeneous, multiply-specific capital, thus providing a rigorous formalization of the Austrian business cycle. The Austrian interpretation of this New Keynesian model fortuitously addresses several of its shortcomings. JEL classification B53, E12, E23, E32     

采购物流管理及成本控制

采购物流是企业的基础物流，文章系统介绍了采购物流管理的内容．重点从采购计划的制定和商品采购实施两个阶段对采购物流进行成本分析，针对企业采购物流流程，全方位、多环节入手提出了成本控制的具体方法．指出了采购监控的重点，具有较强的实用价值和可操作性。     

The conservative equal costs rule, the serial cost sharing rule and the pivotal mechanism: asymptotic welfare loss comparisons for the case of an excludable public project

We examine the asymptotic behavior of two strategyproof mechanisms discussed by Moulin for public goods – the conservative equal costs rule (CER) and the serial cost sharing rule (SCSR) – and compare their performance to that of the pivotal mechanism (PM) from the Clarke–Groves family. Allowing the individuals’ valuations for an excludable public project to be random variables, we show under very general assumptions that expected welfare loss generated by the CER, as the size of the population increases, becomes arbitrarily large. However, all moments of the SCSR’s random welfare loss asymptotically converge to zero. The PM does better than the SCSR, with its welfare loss converging even more rapidly to zero.     

我国企业应用作业成本法面临的问题及对策

随着高科技在企业中的应用、市场竞争的加剧和顾客需求的多样化,作业成本法在我国企业应用的客观条件越来越成熟,对其展开的理论研究也必然有着广阔的空间和潜力。笔者从探讨应用作业成本法的实现途径与寻求解决作业成本法应用环境中存在问题的可行办法入手,以期对作业成本法在我国企业的应用有所帮助。     

基于价值链思想的作业成本法研究

首先,论述了基于价值链思想的成本管理方法如何弥补传统成本管理方法存在的诸多局限性;而后,对基于价值链思想成本管理的具体应用——作业成本法(ABC)进行研究,对其传统模型加以改进;同时,对存在的主要问题构建简单数学模型加以解决。     

The opportunity cost of duality

A dual representation of a technology, e.g., a cost function, may not contain all of the technological information, but it will contain all of the information about input vectors that would be chosen by a cost-minimizing firm. At least this much is clear for deterministic technologies. The main question addressed in this paper is whether the same can be said about stochastic technologies and their dual representations. Despite some pessimism expressed in the stochastic frontier literature on this question, we argue that there is no extra cost imposed in the stochastic case. Thus, the conclusion of this paper is: Just dual it!