Battles in the costing war: UK debates, 1950-75

In the UK, 1950-75 was a lively period in the long-running debates between proponents of absorption and marginal costing. In the nexus of competing interests, management accountants advocated and defended rival costing systems with much vigour and passion. Expressed in the language of the times, these debates were 'battles' in the costing 'war'. We focus on these battles, analysing the various forces that operated upon the combatants, and locate them in the wider costing war. We conclude that no final resolution of the conflict was achieved in the twentieth century, nor is one likely in the foreseeable future.     

重庆市城市土地经济效益评价

从产出和投入两方面构建城市土地经济效益评价的指标体系,采用层次分析法对重庆城市土地的经济效益进行评价,可知:重庆城市土地的经济效益总体水平较低、波动较大,重庆城市近年来投入偏高影响了土地经济效益,而且重庆城市土地利用的集约化水平不高.     

Competition Policy: What are the Costs and Benefits of Measuring its Costs and Benefits?

Summary  Competition authorities are increasingly measuring the effects of their enforcement actions, seeking a robust justification for the proliferation of competition policy. We highlight the importance of identifying the right counterfactual against which to measure effects, and set out the relevant categories of costs and benefits. We then explore how a balance can be struck between the benefits and inherent limitations of these measurement exercises. Relatively crude analyses of cartel action benefits can be sufficient to achieve public legitimacy for competition policy. Assessing the effects of merger and conduct inquiries is often ambiguous, but could be used to improve decision-making processes. Director and Managing Consultant, respectively, at Oxera, Oxford and London. The valuable comments of Fod Barnes, Kerry Hughes and an anonymous referee are gratefully acknowledged. The opinions expressed in this article are those of the authors alone.     

以质量为本振兴企业

以质量为根本，全面提高企业管理水平，最终达到提高经济效益的目的。     

新财务清算政策下提高铁路城际列车效益的思考

近年来,铁路短途城际客运得到了很大的发展,开行城际列车已成为铁路运输企业新的经济增长点。新财务清算政策实施后,开行城际列车的效益受到一定程度的影响,针对存在的问题,就如何提高其效益水平进行了讨论。提出了完善开行结构、增加营业收入、减少客运付费、降低成本支出等建议措施。     

建设项目生态经济效益分析

从建设项目对生态经济的影响，建设项目生态经济的评价以及自然资源价值对建设项目评价的影响，论证了建设项目与生态经济对立统一的关系，提出了建设项目环境保护的重要性，建设性的提出了如何进行建设项目中的生态经济效益分析和评价，具有一定的现实意义。     

Discussion and Analysis about Duration Method Based on Marginal Analysis

The selective principle of mutually exclusive project is the maximum of net present value, It is difficult to make decision when NPVA is equal to NPVLB. Some assistant analyses are put forward in ＂Enterprise Investment Decision Management＂. The scientific marginal analysis shows that the assistant analyses including the duration analysis are wrong. This problem can be solved by the classical marginal analysis.     

我国财政支农的资金效益问题研究

本文通过一系列数据对我国财政支农资金的效益进行分析得出农村居民纯收入的缓慢增长与财政支农资金的快速增加形成了明显反差,我国财政支农资金使用效益不高。针对这样的现状,分析了产生财政支农资金效益不足的原因,并提出相应措施来提高财政支农资金的使用效益。     

集体土地“以租代征”问题的经济学分析及其对策研究

文章从经济学中的成本一收益分析的角度，对土地利用规划实施中的“以租代征”问题进行了剖析，认为经济利益关系恰恰是土地利用总体规划实施中问题的主要根源，并提出考虑各个利益主体间的收益、成本和体制方面的解决思路。     

企业处理顾客、供销商、同业者关系的战略观点

为了可持续发展,忠诚的顾客关系建立在企业集中战略资源满足顾客合理需求的基础上,是具有真实性、价值性和持久性的营销。稳定的供销关系,对于企业保证产品和服务质量、降低原材料采购和市场拓展成本、降低市场风险具有重要意义,是互惠互利、休戚与共的关系。而基于公平合作同业者关系,可以使企业与同业者分享技能、信息、技术和市场机会,分担成本。