Target costing as a strategic cost management tool for success of balanced scorecard system

The precondition of gaining and sustaining competitive advantage for companies that operate today＇s competitive markets is the effective cost management. Since price is determined by the market, the ways of increasing profits are productivity and cost reduction. Balanced scorecard system is accepted by academicians and practitioners as an effective strategic management tool for applying the strategy successfully. In the financial perspective of the balanced scorecard system, cost reduction is a strategic objective. It is necessary that company＇s cost reduction strategy should not only be a reaction to the market, but also a continual strategy. The approach which aims to the reduction of costs that reveal along product life cycle and preset this aim at the design stage is target costing （TC）. TC can be used as an effective tool in BSC＇s financial perspective for the objective of cost reduction. In this study, the authors aim to display how to integrate the TC to BSC.     

中国企业到日本福冈县投资问题的研究

文章从分析中日之间的投资状况入手,比较和分析日本福冈县的生存环境、投资环境、政策环境等方面,寻找差距和障碍。通过分析表明,中国企业到日本投资的区域选择非常重要,进入日本投资的一条可行途径是选择日本福冈作为桥头堡,进而辐射日本全国。     

经济学视野下环境成本的会计内涵:规制驱动抑或责任驱动

从经济学的角度来看,环境是一项资产,对环境资源的使用应该付费。然而,环境资源负外部性效应的存在导致环境成本会计不可能在企业内部自动产生。是什么驱动企业等经济实体确认环境的使用成本,是环境规制的驱动抑或是环境责任的驱动？文章基于环境规制、环境责任与环境成本的联系来探讨环境成本的会计内涵,并厘清经济学与会计学不同观念上环境成本之间的关联度具重要的理论价值。     

对会计计量属性中历史成本的探讨

历史成本经过几次冲击,目前仍然是财务会计的根本计量属性,并且由于它具有的其他会计计量属性所没有的现实优点,导致其必将长期成为财务会计主导的计量属性。同时由于历史成本无法对大部分衍生金融工具进行计量,而公允价值却能做到这一点,文章建议把历史成本作为表内确认的计量属性,而把公允价值作为表外披露的计量属性,两者可以相得益彰。     

中部六省商务成本比较研究——以中部六省省会城市为例

商务成本是企业在投资决策时考虑的重要因素,也是衡量一个国家或地区综合竞争力的重要方面。文章根据对商务成本内涵的理解,构建了一个多层次的商务成本评价指标体系,分别从商务总成本、要素成本、交易成本等方面,对中部六省省会城市的商务成本进行了比较和分析,并对政府如何进一步降低商务成本、改善投资环境提出了建议。     

The Impact of Farmland Transfers on Agricultural Investment in China: A Perspective of Transaction Cost Economics

There is growing concern that farmland transfers lead to less agricultural investment, which may adversely affect agricultural productivity growth in China. Prior research has primarily focused on the differences between owned cultivated land and rented plots, but little is known about how farmland transfers between relatives, which are popular in rural China, specifically affect agricultural investment. In this paper, we present a conceptual framework of transaction cost economics to compare different contracting strategies in China's farmland rental markets. As farmland rental markets in China are immature, land transfer between relatives establishes bilateral governance, which has the advantage of addressing the opportunistic activities of both parties and can ultimately increase investment by tenants. Based on data from two waves of household surveys, we empirically examine the impact of bilateral governance on the application of organic fertilizer, an indicator for agricultural investment. Our findings show that apart from economic factors, kinship is important to the functioning of farmland rental markets in rural areas.     

成本计量模式与企业成本控制机制研究

成本计量模式存在着制造环节、价值链与商业模式三个视角的划分,它们反映了不同成本效益对称情形,三者间具有层次演进性。从成本与利润的关系看,企业内部就是成本计量,利润则是市场角度的成本补偿计量,企业机制就可以视为在有意义的领域做出独特或某种与众不同的贡献而进行的成本流程安排。企业健康成本结构应该是一个开放的以接纳先进价值观的信息综合体。企业要获得可持续竞争力就必须树立科学的成本控制观念。     

论多元化战略与资本结构

从战略视角思考资本结构问题,不仅可以解释不同国家间企业资本结构的“空间”差异,还可以解释同一国家不同历史时期企业资本结构的“时间”差异。从内部资本市场效应、代理成本效应、交易成本效应和多市场联系效应等四个角度分析多元战略对资本结构的影响,并探讨企业在资本结构决策中如何考虑多元化战略因素。     

人才租赁三方模式对雇佣关系的影响

本文分析了人才租赁条件下雇佣关系由传统的两方模式向三方模式的转变 ,并从交易成本的角度说明雇佣关系三方模式下短期雇佣的合理性。由于现实对短期用工的需求越来越强 ,人才租赁的出现不但降低了交易成本 ,而且对用人企业和求职者都有好处。     

信用效应认识的深化与信用秩序的恢复和增强

市场经济从本质上讲是信用经济.在市场经济条件下,信用是最基本的社会经济关系,是整个社会经济得以维系和发展的基础.随着中国经济改革的逐步深入,特别是在加入WTO后,信用的作用逐步显现出来.但是,人们对信用效应的认识还有待深化,尤其是对信用关系紊乱可能带来的负面作用认识得不多,而对信用的积极作用往往习惯于借鉴美欧现成的信用模式.本文从深化对信用效应的认识入手,分析了信用秩序混乱的形成原因,并在简要评价我国信用基本状况的基础上,提出了恢复和增强我国信用秩序的建议.