关于企业成本管理的探讨

成本管理是预算管理和绩效管理的前提,企业需要正确地将成本进行分类、计量和归集。恰当的成本管理制度可以帮助企业提升运营效率和业务绩效,同时企业的流程改善、突破和优化与成本管理密不可分。另外,管理者需要令客户对产品和服务满意,并且有效控制各项成本。企业成本管理不是单纯地降低成本,而是通过利用成本分析工具,有效地管理和规划资源,进而提高总体运营效率,保证企业总体绩效的持续改善。论文通过成本计算制度的制定方法和业务流程改善分析技术两方面对成本管控进行探讨。     

Cross‐Functional Integration: Concept Clarification and Scale Development

The centrality of cross‐functional integration (CFI) to supply chain theory and practice has long been recognized. Yet researchers continue to struggle with consistently defining or measuring the CFI construct, thus limiting the utility of CFI research. This research develops (1) a comprehensive definition of CFI that synthesizes previous supply chain research and (2) a valid set of scale items that measure the conceptual domain outlined by this definition. The goal is to build a common foundation for extending knowledge on CFI's antecedents and consequences, and ultimately to improve scholars’ ability to guide a broader practitioner community still struggling to achieve integration in their organizations.     

三峡三期工程主坝大体积混凝土内部温度控制

三峡右岸三期工程施工中,为了有效控制坝体大体积混凝土内部温升,采取了高温季节使用预冷混凝土浇筑、控制混凝土出机口温度及浇筑温度、对混凝土内部人工通水进行初冷、中冷和后冷等措施。三峡三期工程大坝混凝土内部温度没有出现超标现象,混凝土温控工作取得了良好的效果。     

利用规划放线成果修测城市地形图

一种根据规划放线验线成果修测地形图的方法——内业修测法，它可以及时反映城市地形地物的变化，保持地形图的现势性，较之传统的修测方法省时、省力、经济。     

马家河水电站的设计

马家河水电站通过在马家河和毛家河上游分别建底栏栅坝和低拱坝 ,经各自的引水系统将水引至两河口汇合流入前池发电。本文介绍了电站的开发方案 ,厂区、引水工程和取水枢纽的布置和设计     

Internal labour markets in the Australian banking industry: their nature prior to the Second World War and their recent decline

This paper uses evidence from late nineteenth-and early twentieth-century personnel records of two Australian banks to examine the nature of internal labour markets prior to the Second World War. It is argued that the industry possessed all the classic features of internal labour markets: limited ports of entry, internal promotion, long careers, and assignment of wages by well-defined rules. The paper then examines the reasons why banks adopted internal labour markets. Finally, the paper examines the recent decline of internal labour markets and examines the role of technological and social changes in this decline.     

浅议如何充分发挥银行内部审计建设性职能

目前，中国建设银行已建立了总行垂直管理的内部审计体制，内部审计的地位得到了进一步的巩固和加强，管理层对内部审计也提出了更高的要求。本文就如何发挥审计的建设性职能，最大程度地做好审计增值服务，促进银行价值和运作效率的提升，实现审计职能从查错防弊向防护决策和建设性方面转变做初步探讨。     

Analysis on the internal mechanism forming the capital operation venture of nation-owned enterprises

According to the Capital of Karl Marx, capital aims at realizing the value maintenance and increment during the process of its cycle and turnover. Without the conditions of capital＇s cycle and turnover, it will break off. This will furthermore bring an obstacle to the value maintenance and increment of capital, which is the root of capital operation venture and is also the internal mechanism forming the capital operation venture of nation-owned enterprises.     

Internal-corrosion inhibitors for pipelines carrying deaerated heating water

The effect of internal-corrosion inhibitors on heating-system pipelines is investigated. Tests were conducted on a testing device for polarization measurements under conditions corresponding to the Rostov Heat-Supply System. The concentration of OEDP-zinc, which provides a high degree of protection from general corrosion, is determined. The reagent has been successfully incorporated into the Rostov No. 2 TPP. __________ Translated from élektricheskie Stantsii, No. 7, July 2007, pp. 37–43.     

Internal-corrosion inhibitors for pipelines in heat-supply systems carrying water with a high oxygen content

The reliability of heat-supply systems is determined primarily by internal corrosion of the pipelines. The concentration of oxygen in the water exerts a major influence on the corrosion. In systems with a standard oxygen content, OéDF-Zn is a highly effective corrosion inhibitor. However, there are systems in which the quality of deaeration of the make-up water of the heat-supply system is low (or deaeration is nonexistent), and the concentration of oxygen is considerably above the standard value. Classed among these systems, for example, are the HWS systems, which are incorporated into closed heat-supply systems. The oxygen concentration in these systems is analyzed to assess the situation. __________ Translated from élektricheskie Stantsii, No. 6, June 2007, pp. 35–39.