大量成本管理文献对于成本性态的研究已由成本动因与成本构成的数理关系转向识别对成本有重大影响的管理者决策。此文借助日本财务报告环境中的一个新特点,对销售及管理费用(selling, general, and administrative expenses,SG&A)...大量成本管理文献对于成本性态的研究已由成本动因与成本构成的数理关系转向识别对成本有重大影响的管理者决策。此文借助日本财务报告环境中的一个新特点,对销售及管理费用(selling, general, and administrative expenses,SG&A)子类的成本性态进行研究,丰富了该类文献。通过大量东京证券交易所上市公司的样本,我们首先确认了总销售及管理费用呈现不对称的前人所熟知的结果,随后表明该结果是由员工薪资、高管薪酬和租金费用的不对称性所致。相比之下,加总占总销售及管理费用超过50%的费用子类——运输费、销售佣金、销售费用、广告费、研发费用和其他销售及管理费用——并未呈现出不对称性。本文分析了这一结论背后可能的原因,并探讨了这些结论的管理学意义。总之,管理者的成本管理决策对销售及管理费用子类所产生的影响不同,并非所有销售及管理费用都具有不对称性。展开更多
By using a novel surface modification technique named ultrasonic-electropulsing coupling rolling （UECR） process on an Al-Si casting alloy rod, the surface of material was smoothened significantly. Meanwhile, a stren...By using a novel surface modification technique named ultrasonic-electropulsing coupling rolling （UECR） process on an Al-Si casting alloy rod, the surface of material was smoothened significantly. Meanwhile, a strengthened layer with agradient change in hardness was obtained in the outer surface, corresponding to a homogeneous gradient nano-/micro-structure. The thickness of nanometer-thick laminated structures was at least 40 μm, which was much thicker thanconventional ultrasonic rolling process. During UECR, the formation of the well-defined nanocrystalline structure wasattributed to the high strain rate and simultaneous annealing process realized by ultrasonic impact and electropulsingtreatment.展开更多
文摘大量成本管理文献对于成本性态的研究已由成本动因与成本构成的数理关系转向识别对成本有重大影响的管理者决策。此文借助日本财务报告环境中的一个新特点,对销售及管理费用(selling, general, and administrative expenses,SG&A)子类的成本性态进行研究,丰富了该类文献。通过大量东京证券交易所上市公司的样本,我们首先确认了总销售及管理费用呈现不对称的前人所熟知的结果,随后表明该结果是由员工薪资、高管薪酬和租金费用的不对称性所致。相比之下,加总占总销售及管理费用超过50%的费用子类——运输费、销售佣金、销售费用、广告费、研发费用和其他销售及管理费用——并未呈现出不对称性。本文分析了这一结论背后可能的原因,并探讨了这些结论的管理学意义。总之,管理者的成本管理决策对销售及管理费用子类所产生的影响不同,并非所有销售及管理费用都具有不对称性。
基金financially supported by the Shenzhen Nanshan District Governmental Foundation(Grant No.KC2015ZDYF0021A)the Shenzhen Industry Development Foundation(Grant No.HYCYGJ20140512010015)the Shenzhen Development and Reform Commission Foundation(Grant No.2015-1033)
文摘By using a novel surface modification technique named ultrasonic-electropulsing coupling rolling （UECR） process on an Al-Si casting alloy rod, the surface of material was smoothened significantly. Meanwhile, a strengthened layer with agradient change in hardness was obtained in the outer surface, corresponding to a homogeneous gradient nano-/micro-structure. The thickness of nanometer-thick laminated structures was at least 40 μm, which was much thicker thanconventional ultrasonic rolling process. During UECR, the formation of the well-defined nanocrystalline structure wasattributed to the high strain rate and simultaneous annealing process realized by ultrasonic impact and electropulsingtreatment.
