The purpose of this study was to investigate the relationship between standard costing and cost control in Nigerian oil and gas industry. This was achieved through a review of extant literature and development of hypo...The purpose of this study was to investigate the relationship between standard costing and cost control in Nigerian oil and gas industry. This was achieved through a review of extant literature and development of hypotheses. The population for the study consisted of petroleum marketing companies listed in the Nigerian Stock Exchange Factbook of 2012. In order to generate the necessary data for this study, both primary and secondary methods of data collection were adopted. The primary data were collected through the administration of a questionnaire designed in a 5-point Likert scale, while the secondary data were sourced from the Nigerian Stock Exchange Factbook of 2011. The findings generated in this study revealed that a significant relationship exists between standard costing and cost control. It was observed that the more a firm practices standard costing, the more efficient is the firm in material, labor, and overhead costs. Based on the above findings, we recommended that oil and gas finns in Nigeria should adopt and apply standard costing in their accounting system so as to ensure the efficient use of resources for an effective control of costs.展开更多
There are numerous studies comparing different kinds of environmental taxes and standards.However,forms of environmental standards focused by former researchers are usually quantitybased limits/standards(e.g.pounds pe...There are numerous studies comparing different kinds of environmental taxes and standards.However,forms of environmental standards focused by former researchers are usually quantitybased limits/standards(e.g.pounds per day or pounds per unit of output).Concentration-based emission standard(e.g.milligrams per liter of wastewater) as one important form of environmental standard has not been given much attention.In this article,comparable estimates of their probable effect on enterprise pollution reduction will be developed for concentrationbased effluent standards,effluent taxes,and a combination of both.A linear simulation model is used to clearly and obviously compare the effects of effluent taxes and concentration-based standards within the same figure.With one detailed application to the paper industry,some enlightenment and conclusions-as well as the general applicability of these principles-are then provided:Under the same effluent tax rate,enterprises,groups,and industries that are cleaner will reduce more pollutants than those that have higher pollutant abatement costs.It is recommended that effluent taxes are set by avoiding cutting it even at one stroke and considering the feasibility of pollution-reducing technology in various industries.It is necessary to reduce MAC of enterprises to better stimulate enterprises' or industries' emission reduction by preferential measures,such as high tax rate coordinated by speeding up the depreciation of environmental protection equipment.展开更多
This article describes an analysis of the energy and economic impacts of possible energy efficiency standards for room air conditioners on both U.S. consumers and the nation as a whole. We used two metrics to determin...This article describes an analysis of the energy and economic impacts of possible energy efficiency standards for room air conditioners on both U.S. consumers and the nation as a whole. We used two metrics to determine the effect of standards on a representative sample of U.S. consumers: life-cycle cost change and payback period. For the national impact analysis, we evaluated national energy savings attributable to each potential standard, the monetary value of the energy savings to consumers of room air conditioners, the increased total installed costs because of standards, and the net present value of the difference between the value of energy savings and increased total installed costs. Our analysis indicates that standards for room air conditioners at efficiency level 3, which is 17% more efficient than today’s typical unit in the case of room air conditioners less than 6000 Btu/h with louvers and 12% more efficient in the case of room air conditioners 8000 - 13,999 Btu/h with louvers, would save close to one quad of energy over 30 years and have a net present value of consumer benefit of between ?$0.14 billion and $1.82 billion, depending on the discount rate. In addition, such standards would reduce carbon dioxide emissions and NOx emissions.展开更多
在医疗支付面临老龄化社会与医保可持续性挑战的当下,疾病诊断相关分组(diagnosis related group,DRG)不仅是支付管理工具,且涉及预算管理、医疗质量安全等多个方面,构建了全面的医疗管理工具组套。然而,如何进一步发掘DRG支付模式的潜...在医疗支付面临老龄化社会与医保可持续性挑战的当下,疾病诊断相关分组(diagnosis related group,DRG)不仅是支付管理工具,且涉及预算管理、医疗质量安全等多个方面,构建了全面的医疗管理工具组套。然而,如何进一步发掘DRG支付模式的潜力、激发内生动力、充分发挥其正向激励作用,仍需不断探索和实践。本文从诊疗规范化、指南本土化、医源性损害最小化、经济学评价普及化等维度展开,阐述在DRG支付模式下如何优化诊疗流程、规范诊疗行为,以及应对平衡成本控制与临床技术创新的挑战与机遇。展开更多
文摘The purpose of this study was to investigate the relationship between standard costing and cost control in Nigerian oil and gas industry. This was achieved through a review of extant literature and development of hypotheses. The population for the study consisted of petroleum marketing companies listed in the Nigerian Stock Exchange Factbook of 2012. In order to generate the necessary data for this study, both primary and secondary methods of data collection were adopted. The primary data were collected through the administration of a questionnaire designed in a 5-point Likert scale, while the secondary data were sourced from the Nigerian Stock Exchange Factbook of 2011. The findings generated in this study revealed that a significant relationship exists between standard costing and cost control. It was observed that the more a firm practices standard costing, the more efficient is the firm in material, labor, and overhead costs. Based on the above findings, we recommended that oil and gas finns in Nigeria should adopt and apply standard costing in their accounting system so as to ensure the efficient use of resources for an effective control of costs.
基金supported by Beijing Natural Science Foundation(9154036)"Water Pollution Control Strategy and Decision Support Platform"[grant No.2009ZX07631-02-03]"Water Pollution Accident Damage Assessment Technology Research[grant No.201309060]"
文摘There are numerous studies comparing different kinds of environmental taxes and standards.However,forms of environmental standards focused by former researchers are usually quantitybased limits/standards(e.g.pounds per day or pounds per unit of output).Concentration-based emission standard(e.g.milligrams per liter of wastewater) as one important form of environmental standard has not been given much attention.In this article,comparable estimates of their probable effect on enterprise pollution reduction will be developed for concentrationbased effluent standards,effluent taxes,and a combination of both.A linear simulation model is used to clearly and obviously compare the effects of effluent taxes and concentration-based standards within the same figure.With one detailed application to the paper industry,some enlightenment and conclusions-as well as the general applicability of these principles-are then provided:Under the same effluent tax rate,enterprises,groups,and industries that are cleaner will reduce more pollutants than those that have higher pollutant abatement costs.It is recommended that effluent taxes are set by avoiding cutting it even at one stroke and considering the feasibility of pollution-reducing technology in various industries.It is necessary to reduce MAC of enterprises to better stimulate enterprises' or industries' emission reduction by preferential measures,such as high tax rate coordinated by speeding up the depreciation of environmental protection equipment.
文摘This article describes an analysis of the energy and economic impacts of possible energy efficiency standards for room air conditioners on both U.S. consumers and the nation as a whole. We used two metrics to determine the effect of standards on a representative sample of U.S. consumers: life-cycle cost change and payback period. For the national impact analysis, we evaluated national energy savings attributable to each potential standard, the monetary value of the energy savings to consumers of room air conditioners, the increased total installed costs because of standards, and the net present value of the difference between the value of energy savings and increased total installed costs. Our analysis indicates that standards for room air conditioners at efficiency level 3, which is 17% more efficient than today’s typical unit in the case of room air conditioners less than 6000 Btu/h with louvers and 12% more efficient in the case of room air conditioners 8000 - 13,999 Btu/h with louvers, would save close to one quad of energy over 30 years and have a net present value of consumer benefit of between ?$0.14 billion and $1.82 billion, depending on the discount rate. In addition, such standards would reduce carbon dioxide emissions and NOx emissions.
文摘在医疗支付面临老龄化社会与医保可持续性挑战的当下,疾病诊断相关分组(diagnosis related group,DRG)不仅是支付管理工具,且涉及预算管理、医疗质量安全等多个方面,构建了全面的医疗管理工具组套。然而,如何进一步发掘DRG支付模式的潜力、激发内生动力、充分发挥其正向激励作用,仍需不断探索和实践。本文从诊疗规范化、指南本土化、医源性损害最小化、经济学评价普及化等维度展开,阐述在DRG支付模式下如何优化诊疗流程、规范诊疗行为,以及应对平衡成本控制与临床技术创新的挑战与机遇。
