作业成本法对传统成本性态分析的影响

作业成本法以作业为中介 ,将资源追踪到作业 ,将作业成本追踪到产品 ,用作业动因作为成本分配的基础 ,冲击了传统成本性态分析 ,提供了适应现代制造环境的相对准确的成本信息。     

A Study on Strategic Value Chain and Cost Driver and PEST Analysis Method

Strategic value chain analysis method can be adopted to analyze the existing cost causality so as to confirm and optimize the value chain. Strategic cost driver analysis method that is used on the income of the owners and daily operators, production and operating activities, administration, resources, culture, etc in an enterprise can further enlarge the strategic cost scope. For analysis of the enterprise and its external environment factor, PEST analysis is represented as the extroversive analysis of cost causality. Three analytical methods of different kinds having some commonness on cost causality analysis can be combined together to form the causality analysis method, which will expand the visual angle of analysis and help to establish the integral frame of strategic cost causality analysis.     

How to improve scenario analysis as a strategic management tool?

Scenarios are claimed to support strategic decision makers. They are especially effective in dealing with uncertainties. This paper addresses some drawbacks of the conventional scenario method, which is especially directed at handling these uncertainties, and indicates possible avenues for methodological adaptations. We take the approach, which rests in the Shell tradition, as exemplary for our discussion on the mainstream scenario methodology. This approach has some limitations when it comes to dealing with simultaneous trends and countertrends, and trends or clusters of trends that are not thought of beforehand, especially the methodological requirements of causality and consistency, which might be limiting factors in this respect. This paper indicates alternative ways for scenario construction. It discusses the use of either recombinant scenarios, context scenarios, or inconsistent scenarios and/or combinations of these scenarios. These options explicitly incorporate the notion of ‘paradoxical trend’ as the codriver of future developments into the methodology.     

铁路货车周转时间计算方法研究

通过对现行铁路货车周转时间计算方法进行分析,指出由于定义的概念不清,存在车辆相关法误差较大、时间相关法可行性较差,且工作量计算不准确等问题。同时,根据运输生产和资产经营的要求,阐述了改进的计算方法和实现措施。     

股改对价会计处理的思考

2005年我国上市公司进行了股权分置改革,对其中的对价支付会计处理问题,财政部颁布了《上市公司股权分置改革中相关会计处理暂行规定》。本文对《暂行规定》中的一些会计处理方法进行了分析,也指出了其中的不完善之处,并尝试提出了一些改进意见。     

把案例教学引入英语课堂的必要性和可行性

中国加入WTO以后，要求高等教育培养出更多的适应经济全球化需要的、能够进入国际市场进行竞争的复合型人才．这种需求对于与之不相适应的教育观念、教育结构、人才培养模式、教育内容与方法等提出了严峻的挑战。在此大背景下．对案例教学——这种培养学生实际能力的教学方法．是否可以运用到大学英语教学中来的研究就显得尤为重要。该文从案例教学的性质特征出发．阐述了运用案例教学的必要性和可行性，有助于推动英语教学方法的改革。     

DIC in variable selection

Model comparison is discussed from an information theoretic point of view. In particular the posterior predictive entropy is related to the target yielding DIC and modifications thereof. The adequacy of criteria for posterior predictive model comparison is also investigated depending on the comparison to be made. In particular variable selection as a special problem of model choice is formalized in different ways according to whether the comparison is a comparison across models or within an encompassing model and whether a joint or conditional sampling scheme is applied. DIC has been devised for comparisons across models. Its use in variable selection and that of other criteria is illustrated for a simulated data set.     

会计教学内容和教学方法的改革与创新

本文联系会计系实际教学状况,对会计教育中教学内容和教学方法的改革及创新提出了建议,以期为深化会计数学改革提供参考。     

土地征收、征用中“公共利益”原则初论

公共利益是土地征收、征用中公权力行使的正当化理由。公共利益概念如何界定 ?在民法典中应当如何规定 ?如何避免实践中出现以公共利益为名谋商业利益之实的现象 ?本文以财产权社会化、权利本位、比较法研究方法等视角 ,解读公共利益 ,并且评析民法典草案的相关部分 ,提出若干立法建议     

文化因素对售后服务方式的影响分析

本文着重从四个方面分析了文化因素是如何影响消费者对三种方式售后服务的感受，进而影响售后服务方式的提供，并指出在提供国际服务时，要根据不同的文化背景来选择售后服务的提供方式。