Optimal pricing decision model based on activity-based costing

In order to find out the applicability of the optimal pricing decision model based on conventional cost behavior model after activity based costing has given strong shock to the conventional cost behavior model and its assumptions, detailed analyses have been made using the activity based cost behavior and cost volume profit analysis model, and it is concluded from these analyses that the theory behind the construction of optimal pricing decision model is still tenable under activity based costing, but the conventional optimal pricing decision model must be modified as appropriate to the activity based costing based cost behavior model and cost volume profit analysis model, and an optimal pricing decision model is really a product pricing decision model constructed by following the economic principle of maximizing profit.

Research on workflow meta model supporting activity based costing

Activity based costing (ABC) is a method which can solve many limitations of the traditional cost systems in manufacturing management. In this paper, we investigate how to integrate ABC with workflow technology, and build a workflow meta model supporting ABC. Firstly, the concept and concept model of activity based costing (ABC) are introduced. Next, the meta model of P -PROCE (Process, Product, Resource, Organization, and Cost & Evaluation) is presented. Then the cost meta model is defined by adding ABC to P -PROCE model. Object constraint language (OCL) is used to express meta model and constraints. Finally, we show an enterprise modeling and simulation tool based on the workflow meta model. We can systematically construct an enterprise model and easily and efficiently conduct simulation. Moreover it enables us to analyze and evaluate business processes and its costs.

A New Activity-Based Cost (ABC) Mathematical Model

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.

Fixed-Bed Column Adsorption Modeling of MnO4- Ions from Acidic Aqueous Solutions on Activated Carbons Prepared with the Biomass

Activated carbons calcined at 400˚C and 600˚C (AC-400 and AC-600), prepared using palm nuts, collected in the town of Franceville in Gabon, were used to study the dynamic adsorption of MnO4- ions in acidic media on fixed bed column and on the kinetic modeling of experimental data of breakthrough curves of MnO4- ions obtained. Results on the adsorption of MnO4- ions in fixed-bed dynamics obtained on AC-400 and AC-600 adsorbents beds indicated that the AC-400 bed appears to be the most efficient in removing MnO4- ions in acidic media. Indeed, the adsorbed amounts, the adsorbed capacities at saturation and the elimination percentage of MnO4- ions obtained with AC-400 (31.24 mg;52.06 mg·g-1 and 41.65% respectively) were higher compared to those obtained with AC-600 (9.87 mg;16.45 mg·g-1 and 17.79% respectively). The breakthrough curves kinetic modeling revealed that the Thomas model and the pseudo-first-order kinetic model were the most suitable models to describe the adsorption of MnO4- ions on adsorbents studied in our experimental conditions. The results of the intraparticle diffusion model showed that intraparticle diffusion was involved in the adsorption mechanism of MnO4- ions on investigated adsorbents and was not the limiting step and the only process controlling MnO4- ions adsorption. In contrast to AC-400, the intraparticle diffusion on AC-600 bed plays an important role in the adsorption mechanism of MnO4- ions.

An Integrated Socio-Economic and Ecological Framework for Evaluating the Societal Costs and Benefits of Fishing Activities in the Pearl River Delta

This paper puts forward a model of Pearl River Delta (PRD) fishery in the South China Sea (SCS) that integrates the ecological, social and economic costs and benefits of fisheries activities in a multidisciplinary framework. In particular, an integrated ECOST model is composed of links between an ecological model constructed by Ecopath with Ecosim (EwE) software and a region Social Accounting Matrix (SAM). Then the costs and benefits of five fishing methods are compared from economic, ecological and social three dimensions base on the ECOST model. The potential effects of fishing effort reduction on fishing communication are explored by a series of dynamic simulations for a 10-year period. Key results from prediction (2005-2015) and policy simulations illustrate that fisheries of PRE are geared toward short-term economic profits at the expense of ecological gains and the whole group of societal benefits associated with fishing. However, the status quo can be improved to better levels by reducing fishing efforts.

Model Reduction Methods for High-Rise Buildings with Active Mass Damper Control Systems

To improve the performance of an active mass damper control system,the controller should be designed based on a reduced-order model. An improved method based on balanced truncation method was proposed to reduce the dimension of high-rise buildings,and was compared with other widely used reduction methods by using a framework with ten floors. This optimized method has improvement of reduction process and choice of the order. Based on the reduced-order model obtained by the improved method and pole-assignment algorithm,a controller was designed. Finally,a comparative analysis of structural responses,transfer functions,and poles was conducted on an actual high-rise building. The results show the effectiveness of the improved method.

Hydrocarbon-Generating Model of the Area Covered With Volcanic Rock

The distribution of Oil & gas fields shows their close relationship with the most active tectonic regions. This is not a coincidence but having a scientific reasons. The crustal active regions, refer to the places where the active natural earthquake, volcanic activities, underground water happened, and the areas of the leaking Off of natural gas to the surface of the crust. The magma of volcanic activities brings the organic "kitchen range body" hydrocarbon - generating model and inorganic genetic hydrocarbon to the regions covered by volcanic rock. Underground water brings a catalytic hydrocarbon generating model for organic matter, and the leaking - off of H2 and CO2 contributes a synthetic hydrocarbon - generating model. Volcanic activities bring the assemblage of Source, Reservoir and Seal formed by the sediments and magma the sedimentary basins, and the hydrocarbon - generating system with a "water - volcano" binary structure is formed. All these conditions are favorable and excellent for the formation of oil & gas fields. The distribution of AInerican oil & gas fields have very close relationship with the mines of Fe, Mn, Cr, Mo, W and V, deposits of Zn, Cu, V, Pb, Al and Hg, and the deposits of fluorite, sulfur, potassium salt, phosphate and halite, and the distribution of sulfate - chloride of river water. The reason why few oil & gas fields discovered in the regions covered by volcanic rock in western America maybe because of the view of "inconsistency between petroleum and volcano". Further more, It’s very difficult to carry out a geophysical exploration in such kinds of regions. This paper examined a few hydrocarbon - generating models (systems) mentioned above and came up with some flesh ideas on the exploration in the areas covered with volcanic rocks.

电容电压平衡的四电平有源中性点钳位逆变器的改进模型预测电流控制

多电平有源中点钳位(ANPC)逆变器具有功率器件电压应力小、电流谐波低和器件损耗可调控等优点,被广泛应用于工业驱动中。针对四电平ANPC(4L-ANPC)逆变器的控制与调制研究相对较少,现有的调制方案实现复杂,中点电压(NPV)控制难度较大。因此,该文针对三相4L-ANPC逆变器,提出一种改进的有限集模型预测电流控制(FS-MPCC)算法,避免了复杂的调制过程。首先,使用仅包含电流误差的代价函数对位于六边形顶点的6个大电压矢量进行寻优;其次,对参与第一步寻优的大矢量划分扇区,使用包含电流误差和电容电压误差的代价函数对最优大矢量所在扇区的所有电压矢量滚动寻优,得到目标电压矢量并作用于逆变器;最后,仿真和实验结果表明,与传统的FS-MPCC相比,所提方法在降低系统计算负担的同时,还具有较好的控制性能和电容电压平衡能力。

基于T-S模型的主动悬架保性能控制研究

建立了1/2车4自由度主动悬架的T-S模糊模型,提出了基于该模型的模糊保性能控制方案,并且针对含有参数不确定性的主动悬架系统进行了仿真。结果表明该方法能够取得较满意的控制效果,也证明了主动悬架系统在减少振动、提高汽车平顺性方面要优于被动悬架。

基于“基准-样板”双重成本控制标准的铁路货运企业作业成本控制研究

通过分析铁路货运企业成本控制现状以及存在的主要问题,提出铁路货运企业应对作业成本建立双重控制标准,以同时实现成本控制和员工激励.构建了管理者和作业工人激励制度动态博弈模型,分析了激励系数求解过程.最后应用算例对铁路货运企业作业成本设定了双重控制标准,并对奖励方案进行了分析.

基于模型预测控制的大型水力发电厂降压型整流器直流输出纹波抑制策略

针对大型水力发电厂直流系统中降压型整流器直流输出纹波大,在两相静止坐标系下建立降压型整流器数学模型和状态空间方程,根据状态空间方程设计代价函数,约束网侧电流令其紧密跟踪参考电流。考虑MPC计算时间对系统预测精度的影响,采用了两步预测进行延迟补偿,为抑制降压型整流器交流侧LC谐振,采用阻感串联无源阻尼方案抑制谐振。最后,通过MATLAB/Simulink仿真验证了该控制策略的有效性。

基于Power BI的核电大修工单成本分析工具开发与应用

介绍了基于Power BI搭建大修工单成本分析数据模型的开发过程以及应用情况。通过与工单系统的动态关联,准确统计出大修某个工单、某个系统、某个子项、某个区域或是某次大修的成本。基于对大修成本数据的精细分析,从单纯的财务指标计划驱动完成了向业务精益驱动的过程管控转变,持续挖掘大修成本的精益空间,单次大修直接经济效益均超过1000万元,累计效益达7648万元,同时提升成本管理的事前决策支持与业务指导能力,促进大修业务管理水平的持续提升。

基于ABC的GA-NN模型在飞机客服成本预测中的应用

在ABC(Activity-based Costing)成本法的模型基础上,利用遗传算法(GA)优化前馈NN网络对飞机客服成本进行预测。详细讨论了如何建立飞机客户服务成本的ABC模型,将影响飞机客户服务成本的因素抽象出来作为训练样本,并重点阐述GA算法优化NN网络结构、初始权值和阈值的思想和理论。经实验分析后得到,基于ABC的GA-NN模型不仅能发挥GA算法强大的搜索能力,同时在预测精度和收敛速度方面也比传统NN网络模型更优秀。

Activity Calculation Model for Ternary Slag System of Al_2O_3-BaO-B_2O_3

According to the ion and molecule coexistence theory, the activity model of Al2O3- BaO-B2O3 ternary slag system was established, and the influences of BaO/Al2O3 molar ratio, B2O3 mole fraction and temperature on the activity of the slag system were investigated. Finally, the equal activity curves were drawn with the model results. The results show that with the increase of BaO/Al2O3 ratio, the activity of Al2O3 is significantly reduced, the activi- ty of BaO3-Al2O3 is increased obviously, and the activity of 2Al2O3· B2O3 is also decreased. With the increase of B2O3 mole fraction, the activity of BaO · Al2O3 decreased significantly, while the activities of BaO·B2O3 and 2Al2O3·B2O3 increased. In addition, the influence of temperature on the activities of different components is com paratively smaller than the influence of BaO/Al2O3 ratio and B2O3 mole fraction.

随机活动工期下考虑缓冲成本及效用的融资费用最小化项目调度优化研究

巨额融资所带来的高昂融资费用,推高承包商的总成本,严重挤压其利润空间。承包商迫切需要对项目现金流进行优化,提高资金配置效率,降低融资费用。此外,为了应对不确定性干扰,承包商通常花费事前成本为活动添加时间缓冲,以保证进度计划稳定性,以减少事后变更和调整费用。因此,本文研究随机活动工期下考虑缓冲成本及效用的融资费用最小化项目调度优化研究,旨在为承包商生成具有一定鲁棒性的融资费用最小化基准进度。首先,界定研究问题并构建优化模型,在此考虑为活动插入时间缓冲所带来的成本及效用。其次,设计VNTS混合算法对模型进行求解,提炼相关性质以提高算法搜索效率,并在算例集合上进行算法测试。最后,通过案例对本文研究进行说明。研究结果可以为随机活动工期下承包商控制融资费用、提高项目收益,提供定量化决策支持。

LCL电压型整流器模型预测优化控制

传统的LCL整流器模型预测控制需要附加有源阻尼算法MPC-AD(model predictive control-active admping)来消除LCL滤波器引起的谐振问题,此时由于网侧电流由整流器侧电流间接控制,导致其控制性能不佳。为此提出了一种基于LCL滤波的电压型整流器VSR(voltage source rectifier)有限控制集模型预测优化控制策略。利用模型预测控制中多变量控制的特性,通过构建单个代价函数同时控制网侧电流矢量、滤波电容电压矢量以及整流器侧电流矢量(MPC-i_(1)i_(2)u_(c)),无需状态变量反馈有源阻尼,然后通过所构造的代价函数J来选取下一时刻最优开关状态作用于系统。为验证所提出方法的可行性,进行仿真实验并搭建测试样机。通过与传统的MPC-AD控制方法进行比较,验证了所提优化控制策略的可行性与优越性。

Cost-performance analysis of nutrient removal in a full-scale oxidation ditch process based on kinetic modeling

A full-scale oxidation ditch process for treating sewage was simulated with the ASM2d model and optimized for minimal cost with acceptable performance in terms of ammonium and phosphorus removal. A unified index was introduced by integrating operational costs （aeration energy and sludge production） with effluent violations for performance evaluation. Scenario analysis showed that, in comparison with the baseline （all of the 9 aerators activated）, the strategy of activating 5 aerators could save aeration energy significantly with an ammonium violation below 10%. Sludge discharge scenario analysis showed that a sludge discharge flow of 250- 300 ma/day （solid retention time （SRT）, 13-15 days） was appropriate for the enhancement of phosphorus removal without excessive sludge production. The proposed optimal control strategy was： activating 5 rotating disks operated with a mode of ＂111100100＂ （ ＂1＂ represents activation and ＂0＂ represents inactivation） for aeration and sludge discharge flow of 200 m3/day （SRT, 19 days）. Compared with the baseline, this strategy could achieve ammonium violation below 10% and TP violation below 30% with substantial reduction of aeration energy cost （46%） and minimal increment of sludge production （〈 2%）. This study provides a useful approach for the optimization of process operation and control.

A New Idea to LP Model for Time-cost Trade-off in Networks

In this paper,a new optimizing model has been designed to the linear programming model for time-cost trade-off in networks by using the characters of network construction. The model cuts down nearly the half number of constraints then enlarges the extent of the application to network optindzation.

集成系统设计中的经营过程成本分析技术研究

在描述系统方案的过程模型基础上,通过生成二次模型建立层次性的成本动因,从直接发生的活动对成本进行归集,并依照活动的目标进行分配,然后应用离散事件仿真技术模拟资源约束下的成本发生、归集和分配情况,分析系统集成过程中发生的成本替代效应、转移效应、效率效应、质量效应和固化效应。系统地介绍了生成二次模型的原则,以及依据模型进行数据采集和分析的方法,最后,以一个案例介绍自主开发的GEM集成建模和仿真软件工具的应用情况。

钢铁企业作业成本核算模型

为了实现钢铁企业的精细化成本核算与管理,在分析作业成本法原理和已有作业成本核算典型模型的基础上,结合钢铁企业的生产流程及其生产成本构成特点,提出了钢铁企业作业成本核算模型,并对其成本核算的过程和方法进行了研究和阐述。最后以某钢铁集团实际需求为背景,运用所述的模型和方法,设计和开发了该集团的作业成本核算系统,并对系统的集成环境、体系结构及其功能模型和信息模型进行了详细说明,结果验证了钢铁企业作业成本核算模型的有效性和实用性。