Cost-profit analysis for Japan-Russia and Japan-South Korea interconnectors

This paper describes the results of cost-profit analysis related to interconnectors for Japan-Russia and JapanSouth Korea based on the Asia International Grid Connection Study Group 2^(nd) report. The Group has been established in 2016 for conducting research on international electric power networks in Asia from the viewpoint of technology, investment and legal framework. 2^(nd) report of the Group was published in June 2018, examining the profitability of an interconnectors between Japan and neighboring countries. The Group has calculated expected profit from operation of these interconnectors.The Group has categorized interconnector business into four models from the survey of preceding and current business on grids and interconnectors. To clarify profitability, expected internal rate of return(IRR) was calculated for each business model based on estimated investment cost for each route. When interconnector is dedicated to specific power plants or suppliers and electricity can be sold at Japan wholesale market at 2016-2017 price level, positive IRR levels are expected in case that Free on Board(FOB) price lower than 7 JPY/kWh. When the investment will be covered by electricity tariff by final consumers, tariff for consumers will just slightly increase by approximately 0.1 JPY/kWh.

Open pit limit optimization considering economic profit,ecological costs and social benefits

Pit limit design has,up to date,focused mainly on maximization of economic profit alone,with environmental and social issues largely ignored.This paper focuses on incorporating both environmental and social issues in the pit limit design process and provides an approach to pit limit optimization that is in compliance with sustainable development.The case study demonstrates that ecological costs have a substantial down-sizing effect and social benefits have a substantial up-sizing effect on the optimal pit limit.When the ecological costs are factored in,the optimal pit limit is 37.5%smaller than the economically optimal pit limit.However,when the social benefits are factored in,the optimal pit limit is 48.3%larger than the economically optimal one.The overall optimal pit limit,with the economic profit,ecological costs and social benefits simultaneously considered,is a result of balancing conflicting goals of maximizing economic profit,minimizing ecological cost,and maximizing social benefit.

Profits and Costs of the Development of Rural Cooperative Economic Organizations

Through analyzing the economic profits of rural cooperative economic organizations,the following conclusions are obtained.The rural cooperative economic organizations can get the economic profits which are in accordance with the demands of market-oriented economy.The rural cooperative economic organizations can benefit from sharing the knight service provided by the government;from reducing and avoiding various kinds of risks in operation and from applying the agricultural technology and standardization production.Besides,the organizations can share the profits bought along by the standardized production of agricultural production and their members can enjoy the profits bought by socialized service system.In addition,the rural cooperative economic organizations can enjoy the profits produced by the agricultural management integration strategy.What' more,they can increase profits by reducing the transaction costs;enlarging scale and enjoying the brand advantages.The analyses of the costs of the development of rural cooperative economic organizations mainly include the organizing costs,operation costs,restriction costs and cooperation costs.We think that the slow development of rural cooperative economic organizations is caused by their high operation cost and the impediment of external environment.In the end,the countermeasures on strengthening the research on the theory,promotion,education and training of rural economic cooperative organizations and intensifying the supports on the policies of rural economic cooperative organizations are put forward.

Analysis on Cost and Profit in Farming Activity in Malaysia

There is an excessive dissimilarity between scholars in how to accumulate output costs. Worldwide farming advancement is concerned with yield enhancement instead of a holistic natural source management for food safety. Nevertheless, knowledge regarding the achievement of agriculture systems subject to natural and conventional management in tropical and subtropical areas is insufficient. Why do several farmers record less profit than other farmers？ Cost in agriculture activity influences the volume of profit gained by farmers. The number of respondents was 53. Data analysis was made using linear regression analysis to achieve the objective. The scatter diagram manifested a positive connection in cost and profit in agriculture activity from 2009 to 2013. For each cost increase in 2009-2012, the model forecasts a rise of returns for every year. The rate of profit earned by farmers every year shifts considerably in relation to the rate of cost in agriculture activity. This study recommends common accounting principles practices that exercise bookkeeping and managerial accounting to enhance farmstead management and profit. Future research may be conducted on the use of compost fertilizer in increasing agricultural income.

Green Marketing and Sustainable Development of Garment Industry -- A Game between Cost and Profit

This paper introduces how green marketing influences the sustainable development of garment industry. It analyzes the cost and profit to implement green marketing, both in a short term and in the long run. In a short term, the cost may increase. However, in the long run, the income will be higher than the cost. There＇re five reasons： reduced cost, expanding export by breaking down green barriers, establishing the enterprise＇s green image, being more competitive and avoiding green tax. Therefore, implementing green marketing is pivotal to the sustainable development of garment industry.

Feasibility of Scaling up the Cost-Competitive and Clean Electrolytic Hydrogen Supply in China

Scaling up clean hydrogen supply in the near future is critical to achieving China’s hydrogen development target.This study established an electrolytic hydrogen development mechanism considering the generation mix and operation optimization of power systems with access to hydrogen.Based on the incremental cost principle,we quantified the provincial and national clean hydrogen production cost performance levels in 2030.The results indicated that this mechanism could effectively reduce the production cost of clean hydrogen in most provinces,with a national average value of less than 2 USD·kg^(-1) at the 40-megaton hydrogen supply scale.Provincial cooperation via power transmission lines could further reduce the production cost to 1.72 USD·kg^(-1).However,performance is affected by the potential distribution of hydrogen demand.From the supply side,competitiveness of the mechanism is limited to clean hydrogen production,while from the demand side,it could help electrolytic hydrogen fulfil a more significant role.This study could provide a solution for the ambitious development of renewables and the hydrogen economy in China.

A Mechanism for Digital Finance to Drive Green and Low-Carbon Development

Given the global focus on green and low-carbon development and the increasing prominence of digital finance,it is particularly important to explore how to leverage digital finance to achieve these environmental goals.This study,through mechanism analysis,deeply examines how China’s digital finance promotes green and low-carbon development and elucidates the positive interaction between digital finance and the green industry.The study found that digital finance,through more flexible and efficient financial functions,alters the cost structure of carbon emissions,and reduces the risks and costs of green investments,thereby creating a cooperative green mechanism benefiting all parties,and guiding social groups toward a green and low-carbon transformation.Additionally,the rapid development of digital finance has strengthened the implementation of environmental protection policies,effectively promoted the expansion of the environmental protection industry,and established the green ethos as a mainstream concept in financial development.This study aims to provide reference perspectives and suggestions,assist policymakers in promoting the green and lowcarbon development of digital finance,and offer insights into the integrated development of digital finance and the green environmental protection industry.

Profitable credit card business empirical analysis of factors

Since 1995, major domestic commercial banks are beginning to have a variety of credit cards issued. However, at present, China＇s relatively low profitability of the credit card business, it accounts for a smaller proportion of total bank income. By means of credit card revenue／cost structure analysis, the authors found spending and overdraft balances affecting credit card business, an important factor in profitability. At the same time, combined with a commercial bank＇s existing statistical data, using SPSS software correlation and regression analysis, the authors found that the key to improve the bank card revenue is to raise China＇s commercial banks, credit card revolving credit utilization, and expand the scale of overdraft balances.

Profitability Prediction Model for NPD Projects Under RisK

Only a few successful new product development （NPD） projects are continuously supported by the firm when they are expected to assure profitability in the market. The profitability of a project is measured as profit ratio （PR）, the profit is divided by the cost. The profit figure is changed depending on either internal risks or uncertainties occurring externally. More risks require higher response costs to them and uncontrollable uncertainties affect NPD projects either positively or negatively. In this study, a PR model is developed to predict the profitability of a project at a given time. The model minimizes the response cost computed under two extreme response strategies, such as ＂Avoid＂ and ＂Acceptance＂ for the internal threats. Also, the model reflects the sales volume changes due to external uncertainties. The linear programming （LP） method determines the optimal probability of the response strategy under three scenarios of defining the relationship between risk avoidance and risk acceptance. It can be utilized to make a GO/NOGO decision on the project based on the prediction results at any gate of the NPD process. The solving procedure is provided to apply the developed model for real cases.

Multi-factor Analysis Model for Improving Profit Management Using Excel in Shellfish Farming Projects

By using a farm's data in Yantai City and the theory of Cost-Volume-Profit analysis and the financial management methods,this paper construct a multi-factor analysis model for improving profit management using Excel 2007 in Shellfish farming projects and describes the procedures to construct a multi-factor analysis model.The model can quickly calculate the profit,improve the level of profit management,find out the breakeven point and enhance the decision-making efficiency of businesses etc.It is also a thought of the application to offer suggestions for government decisions and economic decisions for corporations as a simple analysis tool.While effort has been exerted to construct a four-variable model,some equally important variables may not be discussed sufficiently due to limitation of the paper's space and the authors'knowledge.All variables can be listed in EXCEL 2007 and can be associated in a logical way to manage the profit of shellfish farming projects more efficiently and more practically.

企业社会责任的“责任”究竟是什么

企业社会责任是从企业主体性出发,在保持好组织绩效的基础上,对员工和在地社区负责,并传递、展示和倡导积极的社会公共价值。企业社会责任是“有限”责任。企业是一种具有特殊性质的组织形式,负担的社会责任也必须与企业组织的固有特征以及特定企业的目标与使命相关。社会也应当适当降低对企业社会责任的预期,大致界定企业与其他社会组织的边界,防止企业承担无限责任。企业社会责任的履行应当寻求内生性的约束机制。传统的外部监管机制成本巨大,且不可能消除监管漏洞。企业社会责任履行机制的设计应当更多地考虑利用企业的存续高度依赖于其他社会成员合作的特性,以社会信用机制提高企业的合作成本与自律成本,形成有效约束力。为克服企业社会责任的履行困境,应改变观念,并从内生性约束角度规约企业行为,而不是通过无节制地加强监管或惩罚去实现,那样做只会耗费更多的社会成本却收效甚微。管理者必须做出根本的改变,理解企业组织和管理者自身的存在意义,拒绝功利主义的诱惑,敢于承担企业的“有限”社会责任,不负企业使命。

供应链数字化转型对企业盈利的影响研究——机制分析、驱动渠道的差异与异质性特征

数字经济时代,供应链数字化转型对提升企业竞争力,促进我国经济高质量发展具有重要作用。基于2012—2021年我国A股上市企业的面板数据,利用供应链创新与应用试点工作中的试点企业样本构建双重差分模型,实证研究了供应链数字化转型程度对企业盈利能力的影响和作用机制。研究发现,数字化供应链显著提升了企业盈利能力,采用替换被解释变量、更换试点企业、剔除自治区样本、加入控制变量和倾向得分匹配等方法进行稳健性检验后,此结论依然成立;机制分析发现,数字化供应链通过降低管理成本、提升供需匹配精准度来提升企业盈利能力。虽然战略引领和技术进步都可以驱动数字化供应链建设,但对比来讲战略则更加重要;异质性分析结果表明,数字化供应链的赋能效应在东部地区、制造业企业和外部创新环境较好的企业中更加显著。企业应从战略层面出发,将数字化供应链建设作为提升竞争力和实现高质量发展的重要战略举措;政府可以针对地区、企业和行业的特性采取个性化措施,营造良好的创新环境和供应链运营环境,切实提升产业链供应链现代化水平。

铝模板租赁业务盈利能力分析

文章依据假定的80万m^(2)铝模板租赁项目,创新地将采购的标准板和非标准板(含标准板易损件)分开计算,标准板计入固定资产投资,非标准板计入成本,深度剖析了此规模下的投资及经济效益,分析了一个生命期内租赁模板的单位盈利能力,总结了铝模板租赁业务存在的风险,并对租赁行业新进入者提出了建议。

一种基于指令MKS的自动向量化代价模型

自动向量化代价模型是编译器进行自动向量化优化时的重要组成部分,其作用是评估代码在应用向量化转换后能否获得性能提升。当代价模型不准确时,编译器会应用负收益的向量化转换,从而降低程序的执行效率。针对GCC编译器默认代价模型的不精确问题,以Intel Xeon Silver 4214R CPU为平台,提出了一种基于指令MKS的自动向量化代价模型。该模型充分考虑了指令的机器模式、运算类型以及运算强度等,并使用梯度下降算法自动搜索不同指令类型的近似代价。在SPEC2006以及SPEC2017上进行了单线程测试,实验结果表明,该模型能够减少收益评估错误的情况。与默认代价模型生成的向量程序相比,GCC编译器添加MKS代价模型后,在SPEC2006课题上最高获得了4.72%的提速,在SPEC2017课题上最高获得了7.08%的提速。

基于边际贡献的本量利分析在生产决策中的应用

边际分析法在我国管理会计领域被广泛研究和应用。基于边际贡献的本量利分析可以为管理层对产品的上市、退市及调整生产营销布局作出参考,提高企业财务决策的可预见性。文章结合具体案例更具象地展示基于边际贡献的本量利分析在生产决策中的应用,以指导企业优化生产组织管理,获得效益最大化。

我国南方地区水稻投入与产出、利润关系的解析——以江西省进贤县为例

于2023年采用田间地头访谈和调查问卷的方式,在江西省进贤县选取5个乡镇,调查了水稻生产中种子、化肥、农药、水电、改良剂、有机肥、机械等投入因素及产出情况,并通过回归拟合方法解析了水稻投入与产出、利润的关系。结果表明:当地93.1%的农民对水稻生产的投入总成本过高,95.1%的农民过量施用化肥且钾肥施用不足,超过80%的农民过量施用农药;过度投入的增产效果不明显,反而降低利润;相对于常规稻,杂交稻平均产出显著提高了21.1%,但杂交稻在早稻生产中的占比不足1/3;施用土壤改良剂石灰可以减少农药投入,从而提高利润33.4%,但仅有不到20%的农民施用石灰。基于上述研究结果,提出了相应的建议。

DRG付费改革背景下慢加急性肝衰竭患者费用盈亏分析

目的分析DRG付费改革背景下慢加急性肝衰竭(ACLF)患者住院费用与医院盈亏情况,为调整优化DRG支付标准提供参考依据。方法2022年3月~2023年12月首都医科大学附属北京佑安医院住院治疗的ACLF患者,检索电子病案系统、费用数据库和医保数据库,计算年龄校正的Charlson合并症指数(aCCI)。结果在收治的北京市医保支付的ACLF患者377例中,经排除后纳入147例患者,男性120例,女性27例,年龄为56.0(43.5,64.0)岁,住院日为17.0(12.0,26.5)d,aCCI为5.0(4.0,6.0),住院费用为3.8(2.5,6.7)万元,日均费用为0.2(0.2,0.3)万元,住院病死率为37.4%,住院费用医院亏损率为53.7%;30%HS11组和49.1%HS15组亏损,平均亏损0.2万元;接受人工肝治疗患者被分为HJ1组,78.9%亏损,平均亏损金额为10.3万元;90.9%HJ13组亏损,平均亏损3.5万元;HJ11组和HJ13组材料费占比分别为17.5%和21.0%,显著高于HS11组的3.8%或HS15组的3.0%(P<0.001);HS11组和HS15组盈余患者中位住院时间均为12.0 d,亏损患者则分别为28.0 d和18.5 d(P<0.001);HJ11组亏损患者较盈余患者年龄更轻,aCCI更低(P<0.05)。结论大部分DRG分组的ACLF患者医院都是亏损的,尤其是接受人工肝治疗者。建议将住院日纳入DRG分组元素,适当提高DRG分组支付标准,以保证重危肝病患者的救治。

商业银行ESG表现对盈利能力的影响研究

运用我国上市商业银行2009年第1季度至2022年第4季度的季度数据,研究了商业银行ESG表现对盈利能力的影响及其作用机制。研究结果表明:商业银行ESG表现能够显著提升盈利能力。作用机制检验结果表明,商业银行的ESG表现可通过降低付息成本和改善资产质量来提升盈利能力。进一步研究发现,商业银行ESG表现的三个支柱(环境、社会、治理)对盈利能力的影响具有显著差异,治理表现提升了商业银行的盈利能力,而现阶段环境表现在一定程度上降低了商业银行盈利能力,社会表现对商业银行盈利能力未表现出显著影响。商业银行ESG表现对盈利能力的提升作用在全国性商业银行以及存贷比较低、储蓄存款占比较高的商业银行中更显著。

河北省不同生猪养殖规模的成本收益及生产效率分析

为了探究河北省不同生猪养殖规模的成本收益及生产效率,进一步促进河北省生猪养殖产业优化发展,本研究选取2010—2022年河北省和全国不同生猪养殖规模的成本收益数据,分析不同生猪养殖规模下河北省与全国平均水平的成本收益差异及产生差异的主要原因;同时运用数据包络分析(DEA)法分析不同生猪养殖规模下河北省与全国及四川省的平均生产效率差异及造成差异的主要因素。结果表明:从成本收益看,河北省与全国平均水平相比,散养、中规模、大规模均具有优势,小规模不具有优势,其中中规模优势最为突出;从生产效率看,河北省与全国平均水平相比,小规模和中规模均具有生产效率优势,尤其是中规模优势明显,在纯技术效率和规模效率上都具有优势。河北省与四川省相比,中规模养殖模式的生猪养殖综合效率更有优势,其他三种养殖模式的生猪养殖综合效率与四川省相比则优势不明显。基于此,笔者提出精准分类发展、发挥各类优势,稳定生产能力、降低饲料成本,科学规划生产、提高生产效率等对策建议。

肉牛养殖成本与利润分析

该文以甘肃省武威市凉州区肉牛养殖基地为重点,深入肉牛养殖场户,调查母牛农户散养型、母牛规模养殖型、自繁自育型、专业育肥型4种模式,分析不同养殖模式的成本与利润,提出发展适度规模养殖与应对肉牛市场走低的建议,旨在为肉牛规模化、标准化养殖生产的发展提供借鉴和参考。