In view of economic globalization,China’s economy has entered a stage of normalized development.In the post pandemic era,the costs of raw materials,production,sales,and labor in Chinese enterprises continue to increa...In view of economic globalization,China’s economy has entered a stage of normalized development.In the post pandemic era,the costs of raw materials,production,sales,and labor in Chinese enterprises continue to increase,leading to severe competitive pressure among the enterprises.Therefore,it is of great theoretical and practical significance to actively apply the relevant theories of management economics to guide the cost management of Chinese enterprises,improve their economic benefits,and promote healthy and sustainable development.Currently,there are still many problems in terms of cost management in Chinese enterprises.Therefore,it is crucial to address these problems and further improve the effectiveness of cost management.This paper presents an overview of cost management and an analysis of the specific problems and provide corresponding countermeasures,in hopes of to providing a reference for cost management in enterprises and achieve the goal of stable and sustainable development of China’s economy.展开更多
With the development of information technology such as ChatGPT,artificial intelligence,5G,and so on,technological innovation brings about a qualitative change in the economic business.This change is embodied in breakt...With the development of information technology such as ChatGPT,artificial intelligence,5G,and so on,technological innovation brings about a qualitative change in the economic business.This change is embodied in breakthroughs in the field of science and technology and the iterative upgrading process of products.The traditional business model undoubtedly fails to adapt to the management needs of modern enterprises,while traditional financial practices and knowledge reserves cannot meet these needs.Faced with sudden technological changes and the emergence of financial sharing,financial robots,etc.,there is an urgent need for financial practitioners to transform from traditional financial accounting to value-creating management accounting.In the future,financial professionals with the ability to embrace uncertainty,adapt to environmental changes,and find breakthroughs in uncertain environments will be the most sought-after by enterprises.This paper aims to benchmark the excellent financial management models of large enterprises and conduct thematic research on financial management in large enterprises.It seeks to explore,in the era of big data management accounting,the road and art of creating value in enterprises.The objective is to provide references for colleagues in the financial field and to explore effective ways to generate value for enterprise management ideas,thus serving as a reference point in the financial transformation journey.展开更多
The economic management of colleges and universities has always been a topic of great concern to China’s educational career,therefore,this paper will firstly make the necessary analysis of the current implementation ...The economic management of colleges and universities has always been a topic of great concern to China’s educational career,therefore,this paper will firstly make the necessary analysis of the current implementation of the economic management of colleges and universities in China,and then the reasons for the problems of economic management of colleges and universities in China is realized a detailed investigation,and finally,the economic management of colleges and universities based on capital and cost management optimization strategy is made a full discussion,looking forward to providing the necessary guidance for researchers in this field.展开更多
Highway engineering requires higher investment and requires a long time of management compared to other construction projects.There are many factors that affect the project cost during the engineering construction sta...Highway engineering requires higher investment and requires a long time of management compared to other construction projects.There are many factors that affect the project cost during the engineering construction stage of a highway.The effective development of cost management in the construction phase of highway engineering under the list pricing model can avoid unnecessary waste and help control the cost of highway engineering.However,there are still some problems in the development of cost management in the construction phase of highway engineering,which will affect the role of the list-based pricing mode in cost management.This paper explores and analyzes the advantages of the list pricing model and the problems existing in the cost management of the highway engineering construction stage under the list pricing model,and proposes effective management strategies to improve cost management of the highway engineering construction stage.展开更多
In the social development,bidding agency plays an important part,providing services for the development of construction project bidding,and endows the development of construction project bidding with a diversified cha...In the social development,bidding agency plays an important part,providing services for the development of construction project bidding,and endows the development of construction project bidding with a diversified characteristic.The cost management of a construction project bidding stage has a dynamic characteristic.The bidding agency can provide bidding related business for the construction enterprises to ensure the quality and the effect of the bidding service,leading to the foundation for the sustainable development of the construction enterprises.This paper analyzes the deficiency in the bidding agency,and cost management in the bidding stage of the construction projects,as well provide some effective countermeasures or recommendation,to improve the value,and the role of the bidding agency in managing and controlling the construction project cost within the scope allowed by the law,and regulations,and also to ensure the comprehensive benefits of construction projects for the construction enterprise.展开更多
At present,with the rapid development of China's economy,the development of the construction industry has made a new breakthrough.Project management requires the construction industry to continuously play its role...At present,with the rapid development of China's economy,the development of the construction industry has made a new breakthrough.Project management requires the construction industry to continuously play its role and value in improving the ability of project management.Earned value method,which is an important way in the field of project management,enables whole project management to rise to a new height.The specific principle of earned value method will be elaborated by fully introducing the specific role of earned value method in engineering projects to provide a reference and basis for practitioners to improve their management ability.展开更多
With the rapid development of the photovoltaic(PV)industry and policy support,photovoltaic engineering has attracted much attention as a clean energy project.However,the complexity and huge investment scale of photovo...With the rapid development of the photovoltaic(PV)industry and policy support,photovoltaic engineering has attracted much attention as a clean energy project.However,the complexity and huge investment scale of photovoltaic projects make cost management and cost control the key to project success.The purpose of this paper is to discuss the cost management and cost control strategies of photovoltaic projects,analyze their importance and challenges in the process of project implementation,and discuss the common cost control methods and techniques in photovoltaic projects,to improve cost management and cost control in photovoltaic projects,and to provide a reference for the sustainable development of the industry.展开更多
The whole-process project cost management based on building information modeling(BIM)is a new management method,aiming to realize the comprehensive optimization and improvement of project cost management through the a...The whole-process project cost management based on building information modeling(BIM)is a new management method,aiming to realize the comprehensive optimization and improvement of project cost management through the application of BIM technology.This paper summarizes and analyzes the whole-process project cost management based on BIM,aiming to explore its application and development prospects in the construction industry.Firstly,this paper introduces the role and advantages of BIM technology in engineering cost management,including information integration,data sharing,and collaborative work.Secondly,the paper analyzes the key technologies and methods of the whole-process project cost management based on BIM,including model construction,data management,and cost control.In addition,the paper also discusses the challenges and limitations of the whole-process BIM project cost management,such as the inconsistency of technical standards,personnel training,and consciousness change.Finally,the paper summarizes the advantages and development prospects of the whole-process project cost management based on BIM and puts forward the direction and suggestions for future research.Through the research of this paper,it can provide a reference for construction cost management and promote innovation and development in the construction industry.展开更多
In this paper,combined with an actual case project,activity-based costing is used to analyze the labor costs,material costs,and the corresponding indirect costs(such as site management fees and taxes)where each cost i...In this paper,combined with an actual case project,activity-based costing is used to analyze the labor costs,material costs,and the corresponding indirect costs(such as site management fees and taxes)where each cost is analyzed in detailed.Through quantitative comparison,it further determines which business activities are the key cost control objects and proposes targeted implementation plans for actual cost management in the future in order to provide new ideas for improving the implementation efficiency in addition to a reasonable cost control of highway engineering projects.At the same time,through analyzing the situation of highways,different maintenance modes are compared to put forward a more perfect rural road maintenance and management mode.展开更多
With the deep and sustainable development of the market economy,the competitive environment and development pattern faced by China’s construction industry are becoming more and more severe.In this context,constructio...With the deep and sustainable development of the market economy,the competitive environment and development pattern faced by China’s construction industry are becoming more and more severe.In this context,construction projects should actively incorporate the development trends of the market economy and focus on analyzing relevant influencing factors and risk content.Considering previous experience,the audit effect of construction project budget and settlement has a major impact on the quality and economic benefit of construction projects to a certain extent.In view of this,this paper mainly focuses on the content and method of the construction cost budget and settlement audit as well as suggests measures for the construction cost budget and settlement audit,so as to improve the construction cost management level.展开更多
Along with the product price competition growing intensely, it is apparently important for reasonably distributing and counting cost. But, in sharing indirect cost, traditional cost accounting unveils the limitations ...Along with the product price competition growing intensely, it is apparently important for reasonably distributing and counting cost. But, in sharing indirect cost, traditional cost accounting unveils the limitations increasingly, especially in authenticity of cost information. And the accounting theory circles and industry circles begin seeking one kind of new accurate cost calculation method, and the activity based cost (ABC) method emerges as the times require. In this paper, we will build its mathematical model by the basic principle of ABC, and will improve its mathematical model further. We will establish its comparison mathematical model and make the ABC method go a step further to its practical application.展开更多
We test whether differences in the background characteristics of firms’chairperson and CEO can reduce management agency costs.We find that when the chairperson is older,has a higher level of education,and has more ov...We test whether differences in the background characteristics of firms’chairperson and CEO can reduce management agency costs.We find that when the chairperson is older,has a higher level of education,and has more overseas experience than the CEO,the management agency costs will be lower.A series of robustness tests do not change our conclusions.In further analysis,we find that the negative relationship between the two is more significant for SOEs or firms experiencing fierce market competition.Finally,we also find that the chairman-CEO’s vertical dyad background characteristics differences can help to improve firm performance.Our study provides theoretical and practical implications for companies on how to best configure their top management team.展开更多
本文作者管理学教授Robin Cooper和管理会计学教授Regine Slagmulder认为:一个公司全局性的战略成本管理通常包括两个模式。模式之一着重于业务改进,旨在提高公司的效率;模式之二则着重于战略成本,旨在帮助公司明确可获得利润的来源。...本文作者管理学教授Robin Cooper和管理会计学教授Regine Slagmulder认为:一个公司全局性的战略成本管理通常包括两个模式。模式之一着重于业务改进,旨在提高公司的效率;模式之二则着重于战略成本,旨在帮助公司明确可获得利润的来源。这两种模式所需要的成本信息是截然不同的。遗憾的是许多公司都企图仅用其中的一种模式去实现两种模式协调方能实现的功能。这种单一的模式体系必然会导致公司运行效率低下。 本文的结构非常清楚。两位教授在分别论述了两种模式的不同后着重指出它们有相同的基本目标,应该相互连贯,两者连结的critial point is that the operational improvement module should be the primary source of much of the information used by the strategic costing module.而在保持两者关系的数种方法中,a particularly effective one is to use two sets of standards: the "updated" and the "strategic".】展开更多
Infrastructure-as-a-Service(IaaS)cloud platforms offer resources with diverse buying options.Users can run an instance on the on-demand market which is stable but expensive or on the spot market with a significant dis...Infrastructure-as-a-Service(IaaS)cloud platforms offer resources with diverse buying options.Users can run an instance on the on-demand market which is stable but expensive or on the spot market with a significant discount.However,users have to carefully weigh the low cost of spot instances against their poor availability.Spot instances will be revoked when the revocation event occurs.Thus,an important problem that an IaaS user faces now is how to use spot in-stances in a cost-effective and low-risk way.Based on the replication-based fault tolerance mechanism,we propose an on-line termination algorithm that optimizes the cost of using spot instances while ensuring operational stability.We prove that in most cases,the cost of our proposed online algorithm will not exceed twice the minimum cost of the optimal of-fline algorithm that knows the exact future a priori.Through a large number of experiments,we verify that our algorithm in most cases has a competitive ratio of no more than 2,and in other cases it can also reach the guaranteed competitive ratio.展开更多
The development of cloud computing has accel-erated the worldwide growth of internet data centers(IDCs).While a large portion of the energy consumption generated by intense computation introduces greater operation exp...The development of cloud computing has accel-erated the worldwide growth of internet data centers(IDCs).While a large portion of the energy consumption generated by intense computation introduces greater operation expenditures to the IDC enterprises.To manage the overall costs and utilize resources to their fullest extent,this paper introduces the concept of spatio-temporal workload allocation among the geographically distributed IDCs within a cloud,with the guarantee of the workload completion time and the consideration of computing service delay penalties by introducing the cost of inconvenience.Apart from the effort of the workload migration,the spatio-temporal variance of the renewable energies in the data center microgrids(DMGs)is fully considered in this paper.What's more,as the power consumed by the IDCs are primarily converted into heat,the waste heat recovery process is embedded in each IDC to demonstrate the effectiveness of the repurposed heat,which can be used by the residential heating demand in the thermal system,for total cost reduction and energy usage efficiency in the whole operating system.Applying real-life data traces of the electricity price,renewable energies and heating demand,these extensive evaluations demonstrate that both spatial and temporal complementary attempts on the supply side and demand side,along with power and thermal complementary efforts,can significantly reduce the overall cost for the IDC enterprise.展开更多
E-commerce has dramatically reduced the limitation of space and time on economic activities,resulting in individuals having access to a huge number of consumers.In this paper,we propose a company's optimal size de...E-commerce has dramatically reduced the limitation of space and time on economic activities,resulting in individuals having access to a huge number of consumers.In this paper,we propose a company's optimal size decision model containing management costs as a means of investigating the evolution of the company size in e-commerce.Given that production decisions are made based on accessible market capacity,we explain how a company enters the market,and we draw an evolutionary path of the optimal company size.The results show that in the early expansion stage of accessible market capacity,a firm's optimal size keeps increasing;after reaching a peak,the change in a firm's optimal size depends on its cost management.When the accessible market capacity reaches a threshold,the firm will no longer be in the market,and may no longer exist.Finally,we construct a simulation framework based on complex adaptive systems to validate our proposed model.A simulation experiment confirms our model and reveals the dynamic co-evolution process of individual producers and firms.展开更多
文摘In view of economic globalization,China’s economy has entered a stage of normalized development.In the post pandemic era,the costs of raw materials,production,sales,and labor in Chinese enterprises continue to increase,leading to severe competitive pressure among the enterprises.Therefore,it is of great theoretical and practical significance to actively apply the relevant theories of management economics to guide the cost management of Chinese enterprises,improve their economic benefits,and promote healthy and sustainable development.Currently,there are still many problems in terms of cost management in Chinese enterprises.Therefore,it is crucial to address these problems and further improve the effectiveness of cost management.This paper presents an overview of cost management and an analysis of the specific problems and provide corresponding countermeasures,in hopes of to providing a reference for cost management in enterprises and achieve the goal of stable and sustainable development of China’s economy.
文摘With the development of information technology such as ChatGPT,artificial intelligence,5G,and so on,technological innovation brings about a qualitative change in the economic business.This change is embodied in breakthroughs in the field of science and technology and the iterative upgrading process of products.The traditional business model undoubtedly fails to adapt to the management needs of modern enterprises,while traditional financial practices and knowledge reserves cannot meet these needs.Faced with sudden technological changes and the emergence of financial sharing,financial robots,etc.,there is an urgent need for financial practitioners to transform from traditional financial accounting to value-creating management accounting.In the future,financial professionals with the ability to embrace uncertainty,adapt to environmental changes,and find breakthroughs in uncertain environments will be the most sought-after by enterprises.This paper aims to benchmark the excellent financial management models of large enterprises and conduct thematic research on financial management in large enterprises.It seeks to explore,in the era of big data management accounting,the road and art of creating value in enterprises.The objective is to provide references for colleagues in the financial field and to explore effective ways to generate value for enterprise management ideas,thus serving as a reference point in the financial transformation journey.
文摘The economic management of colleges and universities has always been a topic of great concern to China’s educational career,therefore,this paper will firstly make the necessary analysis of the current implementation of the economic management of colleges and universities in China,and then the reasons for the problems of economic management of colleges and universities in China is realized a detailed investigation,and finally,the economic management of colleges and universities based on capital and cost management optimization strategy is made a full discussion,looking forward to providing the necessary guidance for researchers in this field.
文摘Highway engineering requires higher investment and requires a long time of management compared to other construction projects.There are many factors that affect the project cost during the engineering construction stage of a highway.The effective development of cost management in the construction phase of highway engineering under the list pricing model can avoid unnecessary waste and help control the cost of highway engineering.However,there are still some problems in the development of cost management in the construction phase of highway engineering,which will affect the role of the list-based pricing mode in cost management.This paper explores and analyzes the advantages of the list pricing model and the problems existing in the cost management of the highway engineering construction stage under the list pricing model,and proposes effective management strategies to improve cost management of the highway engineering construction stage.
文摘In the social development,bidding agency plays an important part,providing services for the development of construction project bidding,and endows the development of construction project bidding with a diversified characteristic.The cost management of a construction project bidding stage has a dynamic characteristic.The bidding agency can provide bidding related business for the construction enterprises to ensure the quality and the effect of the bidding service,leading to the foundation for the sustainable development of the construction enterprises.This paper analyzes the deficiency in the bidding agency,and cost management in the bidding stage of the construction projects,as well provide some effective countermeasures or recommendation,to improve the value,and the role of the bidding agency in managing and controlling the construction project cost within the scope allowed by the law,and regulations,and also to ensure the comprehensive benefits of construction projects for the construction enterprise.
文摘At present,with the rapid development of China's economy,the development of the construction industry has made a new breakthrough.Project management requires the construction industry to continuously play its role and value in improving the ability of project management.Earned value method,which is an important way in the field of project management,enables whole project management to rise to a new height.The specific principle of earned value method will be elaborated by fully introducing the specific role of earned value method in engineering projects to provide a reference and basis for practitioners to improve their management ability.
文摘With the rapid development of the photovoltaic(PV)industry and policy support,photovoltaic engineering has attracted much attention as a clean energy project.However,the complexity and huge investment scale of photovoltaic projects make cost management and cost control the key to project success.The purpose of this paper is to discuss the cost management and cost control strategies of photovoltaic projects,analyze their importance and challenges in the process of project implementation,and discuss the common cost control methods and techniques in photovoltaic projects,to improve cost management and cost control in photovoltaic projects,and to provide a reference for the sustainable development of the industry.
文摘The whole-process project cost management based on building information modeling(BIM)is a new management method,aiming to realize the comprehensive optimization and improvement of project cost management through the application of BIM technology.This paper summarizes and analyzes the whole-process project cost management based on BIM,aiming to explore its application and development prospects in the construction industry.Firstly,this paper introduces the role and advantages of BIM technology in engineering cost management,including information integration,data sharing,and collaborative work.Secondly,the paper analyzes the key technologies and methods of the whole-process project cost management based on BIM,including model construction,data management,and cost control.In addition,the paper also discusses the challenges and limitations of the whole-process BIM project cost management,such as the inconsistency of technical standards,personnel training,and consciousness change.Finally,the paper summarizes the advantages and development prospects of the whole-process project cost management based on BIM and puts forward the direction and suggestions for future research.Through the research of this paper,it can provide a reference for construction cost management and promote innovation and development in the construction industry.
文摘In this paper,combined with an actual case project,activity-based costing is used to analyze the labor costs,material costs,and the corresponding indirect costs(such as site management fees and taxes)where each cost is analyzed in detailed.Through quantitative comparison,it further determines which business activities are the key cost control objects and proposes targeted implementation plans for actual cost management in the future in order to provide new ideas for improving the implementation efficiency in addition to a reasonable cost control of highway engineering projects.At the same time,through analyzing the situation of highways,different maintenance modes are compared to put forward a more perfect rural road maintenance and management mode.
文摘With the deep and sustainable development of the market economy,the competitive environment and development pattern faced by China’s construction industry are becoming more and more severe.In this context,construction projects should actively incorporate the development trends of the market economy and focus on analyzing relevant influencing factors and risk content.Considering previous experience,the audit effect of construction project budget and settlement has a major impact on the quality and economic benefit of construction projects to a certain extent.In view of this,this paper mainly focuses on the content and method of the construction cost budget and settlement audit as well as suggests measures for the construction cost budget and settlement audit,so as to improve the construction cost management level.
文摘Along with the product price competition growing intensely, it is apparently important for reasonably distributing and counting cost. But, in sharing indirect cost, traditional cost accounting unveils the limitations increasingly, especially in authenticity of cost information. And the accounting theory circles and industry circles begin seeking one kind of new accurate cost calculation method, and the activity based cost (ABC) method emerges as the times require. In this paper, we will build its mathematical model by the basic principle of ABC, and will improve its mathematical model further. We will establish its comparison mathematical model and make the ABC method go a step further to its practical application.
基金supported by National Natural Science Foundation of China[Grant No 72072060,71602059]Soft Science Research Project of Guangdong Province,China[grant numbers2020A1010020004]+1 种基金“13th Five-year Plan”for the Development of Philosophy and Social Sciences of Guangzhou,Joint construction projects in 2020,China[grant numbers 2020GZGJ11]Fundamental Research Funds for the Central Universities of the South China University of Technology,China[grant numbers XYMS202104]
文摘We test whether differences in the background characteristics of firms’chairperson and CEO can reduce management agency costs.We find that when the chairperson is older,has a higher level of education,and has more overseas experience than the CEO,the management agency costs will be lower.A series of robustness tests do not change our conclusions.In further analysis,we find that the negative relationship between the two is more significant for SOEs or firms experiencing fierce market competition.Finally,we also find that the chairman-CEO’s vertical dyad background characteristics differences can help to improve firm performance.Our study provides theoretical and practical implications for companies on how to best configure their top management team.
文摘本文作者管理学教授Robin Cooper和管理会计学教授Regine Slagmulder认为:一个公司全局性的战略成本管理通常包括两个模式。模式之一着重于业务改进,旨在提高公司的效率;模式之二则着重于战略成本,旨在帮助公司明确可获得利润的来源。这两种模式所需要的成本信息是截然不同的。遗憾的是许多公司都企图仅用其中的一种模式去实现两种模式协调方能实现的功能。这种单一的模式体系必然会导致公司运行效率低下。 本文的结构非常清楚。两位教授在分别论述了两种模式的不同后着重指出它们有相同的基本目标,应该相互连贯,两者连结的critial point is that the operational improvement module should be the primary source of much of the information used by the strategic costing module.而在保持两者关系的数种方法中,a particularly effective one is to use two sets of standards: the "updated" and the "strategic".】
基金This work was supported by the National Key Research and Development Program of China under Grant No.2018YFB14-04501。
文摘Infrastructure-as-a-Service(IaaS)cloud platforms offer resources with diverse buying options.Users can run an instance on the on-demand market which is stable but expensive or on the spot market with a significant discount.However,users have to carefully weigh the low cost of spot instances against their poor availability.Spot instances will be revoked when the revocation event occurs.Thus,an important problem that an IaaS user faces now is how to use spot in-stances in a cost-effective and low-risk way.Based on the replication-based fault tolerance mechanism,we propose an on-line termination algorithm that optimizes the cost of using spot instances while ensuring operational stability.We prove that in most cases,the cost of our proposed online algorithm will not exceed twice the minimum cost of the optimal of-fline algorithm that knows the exact future a priori.Through a large number of experiments,we verify that our algorithm in most cases has a competitive ratio of no more than 2,and in other cases it can also reach the guaranteed competitive ratio.
基金This work was supported in part by the Support Project by the Ministry of Science and Technology of State Grid Corporation of China under Grant SGBJDK00KJJS1900085the World Bank China Renewable Energy Development Project Management Office.
文摘The development of cloud computing has accel-erated the worldwide growth of internet data centers(IDCs).While a large portion of the energy consumption generated by intense computation introduces greater operation expenditures to the IDC enterprises.To manage the overall costs and utilize resources to their fullest extent,this paper introduces the concept of spatio-temporal workload allocation among the geographically distributed IDCs within a cloud,with the guarantee of the workload completion time and the consideration of computing service delay penalties by introducing the cost of inconvenience.Apart from the effort of the workload migration,the spatio-temporal variance of the renewable energies in the data center microgrids(DMGs)is fully considered in this paper.What's more,as the power consumed by the IDCs are primarily converted into heat,the waste heat recovery process is embedded in each IDC to demonstrate the effectiveness of the repurposed heat,which can be used by the residential heating demand in the thermal system,for total cost reduction and energy usage efficiency in the whole operating system.Applying real-life data traces of the electricity price,renewable energies and heating demand,these extensive evaluations demonstrate that both spatial and temporal complementary attempts on the supply side and demand side,along with power and thermal complementary efforts,can significantly reduce the overall cost for the IDC enterprise.
基金supported by the National Key Research&Development Program of China(No.2017YFB1400104)。
文摘E-commerce has dramatically reduced the limitation of space and time on economic activities,resulting in individuals having access to a huge number of consumers.In this paper,we propose a company's optimal size decision model containing management costs as a means of investigating the evolution of the company size in e-commerce.Given that production decisions are made based on accessible market capacity,we explain how a company enters the market,and we draw an evolutionary path of the optimal company size.The results show that in the early expansion stage of accessible market capacity,a firm's optimal size keeps increasing;after reaching a peak,the change in a firm's optimal size depends on its cost management.When the accessible market capacity reaches a threshold,the firm will no longer be in the market,and may no longer exist.Finally,we construct a simulation framework based on complex adaptive systems to validate our proposed model.A simulation experiment confirms our model and reveals the dynamic co-evolution process of individual producers and firms.