库存持有成本的降低途径简析

库存持有成本是与库存数量直接相关的那一部分成本。要准确地衡量物流系统的绩效,必须对持有成本进行精确分析。本文分析了物流系统中库存持有成本的构成及影响因素,并对库存持有成本的降低途径提出几点浅见。     

激励农村信用社引进民有资本的战略投资者

农村信用社改革的方向之一是其法人治理结构应体现"民有资本民营"要求,但由于农村信用社的股权高度分散,股东素质低下,自我管理能力薄弱,再加之省级政府(省级联社)强烈的行政干预,导致其法人治理结构呈现"民有资本官营"特征。应通过加大政策扶持力度,激励农村信用社引进民有资本的战略投资者,提高自我管理能力,促使"民有资本官营"回归"民有资本民营"。这将有利于保持农村信用社县(市)法人地位的长期稳定,实现商业化可持续发展目标与增强农村金融服务功能有机统一;强化省级联社的公共服务职能。     

ABC分析法在钢铁企业备件库存管理中的应用

当前钢铁企业在备件库存管理中以备件资金占用额为分类依据存在局限性。在钢铁企业的备件储位分配中引入ABC分析法,将出入库次数最多的备件安排在离出入口最近的地方,能够有效地降低盘点和分拣的工作量,保证备件的及时供应,从而最终提高库存管理水平。     

施工现场库存管理系统动力学仿真分析——以上海世博会某场馆为例

不同于制造业库存管理,建设项目的物料库存受施工现场的限制,既要求不能一次订购超出现场库存能力的数量,又要求建材供应不能出现间歇.为满足施工现场库存管理这一要求,文章采用系统动力学仿真的方法,从施工承包商的视角,以钢材为例,构建了施工现场钢材库存模型.通过模型对不同采购预警值进行了对比分析,得出了合理的预警值.并对支付延迟可能产生的影响,给出了相应的应对策略,保证了施工的正常进行.最后,将模型在中国2010年上海世博会某场馆工程建设中进行了检验.     

物流金融创新下存货质押融资合约设计风险控制——以江西邮政速递物流公司开展的质押监管为例

物流金融创新下的存货质押融资具有巨大发展空间,但风险控制水平的滞后制约了业务发展.文章以江西邮政速递物流公司开展的质押监管为例,系统分析了业务合约设计过程中的风险控制.研究成果充分考虑了我国物流金融创新下存货质押融资业务的特征和环境,并根据业务流程风险的来源设计了相应的业务合约条款、业务合约中的关键风险控制点和关键风险控制指标,从而为存货质押融资业务的规范健康发展提供了技术支持.     

New products or remanufactured products: Which is consumer-friendly under a closed-loop multi-level supply chain?

If the remanufactured and fresh products are in the market at the same price and quality, then it is difficult for the retailer to sell them all together simultaneously. There is differentiability in the market by the consumers even though they are of similar quality and price. These remanufactured products are the effect of a closed-loop supply chain. The closed-loop type supply chain problems have pulled much attention to tackling environmental and social issues for these remanufactured products. Based on the concern, a closed-loop formation of the supply chain is formulated with four players. Two types of quality are assigned for the manufactured and remanufactured products as remanufactured products maintain less quality than the newly manufactured products. The production system is imperfect, then all products are not perfect. A mathematical model with a multi-cycle closed-loop supply chain is discussed here, where the reworking process happens within the same cycle. An acceptance quality level influences the regaining rate of consumed products. The non-integrated phenomenon uses the inventory management policy operated by the vendor and the consignment-type stock policy. This mathematical problem is solved by employing algorithms, developed to achieve the local optimum (non-integrated situations) and global optimum (integrated situations). A numerical example and sensitivity analysis are provided to establish the mathematical model numerically. Results obtain that the retailer can tackle the situation in a proper way such that the closed-loop supply chain always is in profit. The profit is globally maximized, and the best results are obtained from different situations.     

Directional accuracy tests of Chinese renminbi forecasts

This study investigates the directional accuracy of Chinese renminbi exchange rate forecasts by professional forecasters. The forecast with a horizon of one year is useful, whereas the forecasts with forecast horizons of one and three months are not useful in predicting the direction of the exchange rate change. The results for the long-term forecasts suggest that forecasters believe that the government maintains its foreign exchange rate policy of renminbi appreciation. In contrast, short-term forecasts show consistent evidence of exchange rate unpredictability.     

多供应链间同级与非同级混合的多级双向跨链库存协作

以两条由制造商、批发商和零售商组成的三级供应链为研究对象,运用系统动力学方法建立产业集群中供应链竞合环境下制造商、批发商和零售商各级节点企业跨链间同级与非同级混合的库存应急互补模型;将文章所提出的跨链间库存应急互补模型与目前已有的同类模型进行对比分析,通过系统动力学仿真软件Vensim对模型进行仿真,验证了文章所提出的跨链间库存应急互补模型相对于该领域已有的理论研究成果有了更进一步的提高.文章在理论的角度上将集群式供应链跨链间库存协作的研究向前推进了一步,同时也为产业集群中各节点企业之间库存应急互补的实践提供了一些决策依据及启示.     

提高我国酒店财务管理水平的思考

酒店财务管理具有不同于一般行业的特殊性,表现为管理范围的广阔性、酒店价值实现的无形性、酒店业经营活动的特殊性。发达国家的酒店业财务管理已经形成了一套比较成熟的理论体系和方法体系,主要包括实施“统一会计制度”、完善的会计报表体系、灵活的财务管理机构设置、严格的现金流量管理和现代化的酒店财务管理手段等。在借鉴发达国家酒店财务管理理念的基础上,探索加强我国酒店财务管理的思路,即借鉴国际酒店先进的管理手段和管理制度为我所用、注重酒店无形资产的价值创造、提升酒店财务管理人员的人力资本。     

Attainment of combined optimal lipid values and the impact of lipid medication on cardiovascular outcomes and costs in a commercially insured population in the US

Abstract

Objective: To determine factors associated with the achievement of optimal lipid values (OLVs) and subsequent impact on clinical and economic outcomes.

Methods: An observational managed care database analysis was conducted among treatment-naïve adults with elevated cardiovascular (CV) risk, ≥12 months follow-up and full lipid panel from the 1st January 2002 to the 28th February 2005. Achievement of guideline-based levels for low-density lipoprotein cholesterol, high-density lipoprotein cholesterol and triglycerides was evaluated via laboratory data. Annual CV-attributable resource utilisation was assessed via medical and pharmacy claims data. Clinical and economic outcomes associated with the achievement of OLVs were assessed using multivariate regression.

Results: A total of 52,778 patients were followed for a mean (standard deviation) of 27 (10) months with 13% achieving combined OLVs at baseline and 23% after 4 years. Of patients, 69% did not initiate lipid-modifying medication. The achievement of combined OLVs reduced the risk of CV event (odds ratio = 0.86; 95% confidence interval 0.78–0.95), resource utilisation (inpatient visits: 3.36 vs. 4.41 per 100 patient years, p<0.0001; emergency department visits: 1.1 vs. 2.4 per 100 patient years, p<0.05) and costs: $703 vs. $903 per patient year, p<0.0001.

Conclusions: Simultaneous achievement of OLVs was rare in this patient population. Physicians should be encouraged to manage multiple risk factors aggressively to improve clinical and economic outcomes associated with CV disease.