基于顾客价值的成本管理——价值链成本分析

在当今竞争激烈的市场环境中,企业要获得竞争优势,就要面向顾客价值,本文论述了企业可以通过核算产品性质成本从而将成本分配到价值链,为成本降低开拓了空间,而价值链分析有助于企业的战略决策,从而获得竞争优势。     

物流运输路线选择与成本节约

目前城市物流运输要解决的迫切问题是如何在日益拥挤的城市交通条件下提高运营效率,降低由于交通拥挤给企业带来的运输成本增加。本文通过对传统的运输路线选择模型和算法的分析,提出了根据路网实时动态交通条件进行运输路线选择的模型,并对动态运输路线选择的成本节约进行了分析。     

论成套电器企业的物流信息流与资金流管理

物流信息在现代企业经营战略中占有越来越重要的地位。掌握物流信息的特点和分类的前提是了解有关信息的内容和功能，以便正确的运用信息进行正确的决策预测。物流管理可以看作是信息流、物流、资金流的综合，是供应链的核心与关键。信息流管理便是本着物流信息系统构建原则，跨越部门与企业的界限将相关的数据集成起来。资金流是产品或物料从供给方向需求方转移时，与其等价的货币或其他等价物的交换或所有权的转移运动。结合成套电器企业的信息集成系统的构建，成功将物流系统与原有系统进行了数据整合，为提升企业的综合竞争能力，降低物流成本，提高经济效益奠定了良好基础。     

融资成本、寻租行为和企业内部资本配置

本文构造了一个两层次委托代理模型,强调了外部资本市场和内部资本市场之间的相互作用,分析表明,资本配置扭曲和资本使用效率低下的关键是外部资本市场运作不完善对企业内部管理者的寻租行为的影响。本文的分析表明,融资成本偏低的外部资本市场不仅会促使企业CEO过分扩大融资规模,而且会加剧企业内部管理者的寻租行为,导致资本配置不当、投资缺乏效率的不良后果。本文的政策含义是,必须改变融资成本偏低的现状,并加强公司治理结构建设,才能解决我国企业融资过热、资本使用效率低下等一系列问题。     

作业成本法与传统成本计算方法的异同

作业成本法源于西方发达国家，是一种新兴的成本计算方法，它与传统成本计算方法既有联系又有区别。本先从三个方面分析了二的相同之处，进而又从四个方面较为详尽地阐述了二的不同之处，通过这些对比分析，旨在揭示作业成本法是一种适应现代企业机器化生产的、科学的，先进的成本计算方法。     

浅析新的成本理念对现代企业成本控制的影响

在现代市场经济条件下,企业的一切生产经营活动,都必须围绕企业的经营目标--股东价值最大化来进行,它应成为企业一切生产经营活动的出发点和归宿点.为了实现这一目标,现代企业必须加强对成本的控制和管理.本文着重从新的成本观念对成本控制带来的影响入手,探讨现代企业在加强成本控制和管理上应注意的新问题,以利于企业经济效益的提高.     

Regulation and investment behaviour in the telecommunications sector: policies and patterns in US and Europe

This paper reports the results of the quantitative analysis of international experience of the relationship between infrastructure investment in the deployment of capacity that can carry large volumes of voice and data traffic and regulatory policy changes in the telecommunications sectors. It looks at the relationship between infrastructure investment for these infrastructure assets and the access pricing régimes for local exchange carriers in the United States and Europe. It then looks at the relationship between various aspects of regulatory and institutional policy changes in Europe and how they affect access prices.The paper finds that a lower access price promotes greater deployment of digital technology among US incumbent local exchange carriers (ILECs). Based on this finding, it suggests that it is in the ILECs interest to have access to their networks encouraged.The European data for interconnection are recent and far reaching conclusions are not feasible, but the findings, however, suggest that competition has worked by facilitating new entry through decreasing interconnection prices, although path dependencies, of existing and traditional concepts, in the mindsets of operators as well as regulators, may account for these findings.     

The rise of cost accounting: evidence from Italy

Accounting historians link the origins of cost accounting to the rise of manufacturing firms and, in a more detailed way, to efficiency control, pricing and decision-making problems faced in those organizations. To date, the international debate has mainly focused on practices in the USA, Great Britain and France, with little evidence available of developments in other countries, such as Italy. In this paper, the authors analyse the development of cost accounting in an Italian firm, 'La Magona d'Italia'. This iron, steel and tinplate firm, situated in Piombino, is observed over the period 1865-1940, i.e. during the central phase of the industrial revolution in Italy. We find that several factors influenced the implementation of a cost accounting system at Magona, including efficiency control, strategic decision making, and stock valuation. We also find a strong British influence on Magona's strategy, organization and information system, particularly in respect of finance, managers, technology and accounting practices. There is little evidence that Italian accounting traditions and practice played much of a role.     

Strategizing in industrial networks

This paper provides an overview of the implications for strategizing offered by an industrial network perspective and a comparison of this view with strategic management thinking. We argue that it is crucial for a company to relate its activities to those of other firms in order to enhance its performance, and it is through the continuous combining and recombining of existing resources that new resource dimensions are identified and further developed within business relationships. From the standpoint of a single company, strategizing from an industrial network perspective implies that the heterogeneity of resources and interdependencies between activities across company boundaries, as well as the organized collaboration among the companies involved, must be considered simultaneously.     

中国银行业规模经济和范围经济的实证研究——基于复合成本函数的分析

本文首次在国内利用复合成本函数估计我国国有商业银行和股份制商业银行1998——2003年的成本函数,并计算出各自的规模经济和范围经济。复合成本函数把投入价格的对数二次项和产出的二次项结合起来,具有优良的实证研究性质。实证研究结果表明:时间对我国银行业的规模经济和范围经济影响不显著;国有商业银行和股份制商业银行都存在着轻微的规模不经济和范围不经济,国有银行略好于股份制银行。我国商业银行的两种产出——存款和贷款不存在成本互补性。