《成本管理》“交互、激发”式教学模式探索

贵州广播电视大学参加“中央广播电视大学人才培养模式改革和开放教育试点”项目已经有五年了,教学模式的改革是该项目的核心内容,而课程教学是教学模式改革的重要组成部分。本文针对《成本管理》课程的特点,按照中央广播电视大学人才培养模式改革及教学模式创新的宗旨,对《成本管理》教学进行了有益探讨,并提出“交互、激发”式的教学模式。

PPP项目建筑工程管理、施工质量及成本控制探讨

Taking the construction of PPP project of Guangzhou North Railway Station Comprehensive Transportation Hub as an example,the related measures of construction project quality management and cost control are discussed in detail,and it is hoped to have reference.

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.

Implementing VMI service pricing strategy for 3PL corporation considering recovery costs

The collector managed inventory(CMI)management idea is introduced based on the comparison of manufacturer and third-party logistics(3PL)implementing vendor managed inventory(VMI)services.Considering recovery costs,the service pricing strategies for 3PL corporations implementing VMI are studied to meet two conditions of participation constraints and incentive-compatibility constraints.The numerical simulation results indicate that the supply chain partners' profits change after considering recovery costs,and the 3PL corporation's profits and the total profits increase first,and then decrease.The retailers' and manufacturers' profits also increase.The total profits of the supply chain have a characteristic of increasing first and then decreasing with the increase of the callback ratio of unsold products.The concrete extremum point is codetermined by price flexibility,service pricing of the 3PL corporation,callback price and callback ratio.

An Application of a Multi-Tier Data Warehouse in Oil and Gas Drilling Information Management

Expenditure on wells constitute a significant part of the operational costs for a petroleum enterprise, where most of the cost results from drilling. This has prompted drilling departments to continuously look for ways to reduce their drilling costs and be as efficient as possible. A system called the Drilling Comprehensive Information Management and Application System (DCIMAS) is developed and presented here, with an aim at collecting, storing and making full use of the valuable well data and information relating to all drilling activities and operations. The DCIMAS comprises three main parts, including a data collection and transmission system, a data warehouse (DW) management system, and an integrated platform of core applications. With the support of the application platform, the DW management system is introduced, whereby the operation data are captured at well sites and transmitted electronically to a data warehouse via transmission equipment and ETL (extract, transformation and load) tools. With the high quality of the data guaranteed, our central task is to make the best use of the operation data and information for drilling analysis and to provide further information to guide later production stages. Applications have been developed and integrated on a uniform platform to interface directly with different layers of the multi-tier DW. Now, engineers in every department spend less time on data handling and more time on applying technology in their real work with the system.

Research on Optimal Delivery Days and Customer Satisfaction Based on Quality Costs

Customer satisfaction is an important index to evaluate the competitiveness and efficiency of an enterprise. Every enterprise is confront with the subject of supplying with the customer satisfactory products at the lowest costs and the highest manufacturing speed. Regarding the delivery days of a coach company as a design variable, this paper builds up an optimization model of customer satisfaction, and suggests an effective method to reduce costs and increase customer satisfaction based on analysis and research.

Logistics Cost Management Models and Their Usability for Purchasing

In many compames, cost management models are abandoned due to their complexity and because of this, the academic literature has experienced a downturn in publications regarding cost management. This paper deepens the understanding regarding the practical usability of cost management models for purchasing decisions, and provides a framework for determining a desired complexity of cost management in different purchasing environments. The complexity is defined along three dimensions identified in literature and the different purchasing environments stem from an adaptation of Kraljic＇s （1983） matrix.

Integrating Activity-Based Costing （ABC） and Theory of Constraint （TOC） for Improved and Sustained Cost Management

Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms＇ competitive advantage in relation to cost leadership strategy. Consequently, firms have implemented contemporary cost management systems, such as activity-based management, business process re-engineering, life-cycle costing, target costing, and theory of constraint （TOC）, to enable them to become low-cost producers and compete effectively and sustain their performance. Furthermore, focusing on cost management to improve profitability has led to the integration of activity-based costing （ABC） and TOC. Therefore, the aim of this study is to review literature and discuss how integration of ABC and TOC can result in improved and sustained cost management. While these methods have different approaches in addressing cost management, treating them as complementary cost management approaches can result in improved cost management due to improved product costing, improved cost reporting, improved product-mix decisions, and improved cycle-time management. Improvement in cost management will then result in sustained cost management. Sustained cost management is further enhanced with the investment in information customer and shareholder value technology that supports cross-functional decision making to continue creating to remain competitive in the market.

Cost management based security framework in mobile ad hoc networks

Security issues are always difficult to deal with in mobile ad hoe networks. People seldom studied the costs of those security schemes respectively and for some security methods designed and adopted beforehand, their effects are often investigated one by one. In fact, when facing certain attacks, different methods would respond individually and result in waste of resources. Making use of the cost management idea, we analyze the costs of security measures in mobile ad hoc networks and introduce a security framework based on security mechanisms cost management. Under the framework, the network system＇s own tasks can be finished in time and the whole network＇s security costs can be decreased. We discuss the process of security costs computation at each mobile node and in certain nodes groups. To show how to use the proposed security framework in certain applications, we give examples of DoS attacks and costs computation of defense methods. The results showed that more secure environment can be achieved based on the security framework in mobile ad hoc networks.

Extension of Switching Costs Antecedents Based on Customers＇ Social Ties

The effects of customers' social ties on switching costs have recently attracted researchers' attention.This study formally included customers' social ties as a new antecedent to supplement those elucidated by Burnham in 2003.Through empirical research,this study successfully verified the reliability and validity of items created to measure social ties,and it demonstrated the facilitating effects of social ties as an antecedent on customers' procedural and relational switching costs.Finally,the study lists managerial implications aimed at retaining customers through knowledge of this added antecedent.

Risk Simulation Modeling of Engineering Cost Based on MATLAB/SIMULINK

Based on MATLAB/SIMULINK, the paper has proposed cost risk simulation models separately in accor-dance with the circumstances of correlation and independence between the influential factors of cost risk. The mean,variance and the risk level under the above-mentioned two circumstances have also been compared with a case study.Also the sensitivity analysis of cost risk has been probed into. The result indicates that the model which takes into ac-count correlation is more objective, and the model which ignores the circumstance of correlation normally underes-timates the risk level of project cost.

Study on Ways to Improve Economic Benefits by Strengthening Cost Management

Engineering project management refers to the management through the whole process of engineering construction, including quality, time project time limit, safety, cost, environmental protection, and innovation, etc. The most important thing for construction enterprises to improve market competitiveness is to reduce enterprise costs by decreasing resource consumption in the construction, and control the consumptions within the project budget.

Study on enterprise cost strategy implementation methods

Based on comparative analysis of different perspectives related to enterprise strategic cost management or strategic management process, the author considers that the process of strategic cost management includes two major steps as strategy formulation and strategy implementation. The cost strategic management methods can be classified as cost strategy formulation methods and implementation methods according to the strategic cost management process; and the cost strategy implementation methods are divided into strategy implementation basis confirmation method, organizational implementation method, supervision （surveillance） and variance （performance） analysis ＆ adjustment method according to the contents to be implemented.

Is Earnings Management a Technique to Reduce Cost of Capital？ Exploratory Study on Indian Companies

Earnings management has attracted lots of academicians towards the research due to the emerging frauds and downfall of great corporate giants of the world. Mainly earnings measurement is based on the accounting estimates which managers can easily manipulate for their self-interest. The study investigates the relationship between cost of capital and the earnings measurement for the Indian firms. Measurement of earnings is mostly computed by taking either discretionary accruals （DAC） or non-discretionary accruals （NDAC）. Present study has used Dechow, Sloan, and Sweeney （1995） model for earnings measurement and for analyzing the results. Panel data regression has also been used. Findings of the study conclude that DAC has a significant influence on cost of capital, but NDAC has no influence.

Original research on connotation of the fine cost management

Fine cost management is a systematic, refined, and dynamic management method. This paper provides us the background and meanings of fine cost management, it defines and analyzes the connotation of fine cost management in detail.

Modem Cost Management in the Transport Company Through the Activity-Based Costing （ABC） Method

Road transport is a flexible mode of transport and its importance in era of globalization increases. Management of road transport companies is, in this turbulent environment, exposed to many technical, legislative, and economic problems. Especially, the growing economic pressure leads to an urgent requirement of the manager and control system improvement. Activity-based costing （ABC） method is a very powerful tool to improve products, services, processes, and market strategies. ABC allows company management to understand what causes costs and how to manage them. Company under this scheme may get a glimpse of how efficiently a company converts the source value. The main objective of our research was to assess the possibility of application of the ABC method in a transport undertaking. ABC method as a fundamentally different view on the cost in the transport business helps to find the reasons of cost and thereby influences their levels to make better use of resources.. New managerial accounting methods aim to show management what information is needed, how and where this information can be obtained, and how they can be useful for the management of the company＇s proper planning, decision-making, and control. Information provided by management accounting is often a key factor in the analysis of alternative ways of solving problems. This article focuses on the transport enterprise management and helps to decide on the use of this method in business practice.

Role of supply chain management in target costing

Standard costing is used as a control for product costing. But with life cycle becoming shorter, costing should be done at the design and development stage of a product. This is achieved through target costing.The implementation of target costing and target pricing is done with the ultimate purpose of cost reduction, cost understanding, continuous improvement, competitiveness, early purchasing and supplier involvement, and improved design and accountability by manufacturers. The study explores the participation of the purchasing and supply chain management＇s role in target costing and target pricing process. Supply management plays an active role in monitoring the ongoing cost and performance of suppliers during the early stages of product development. Implementation of target costing and target pricing in various organizations are also explored. Leading Japanese manufacturers have used target costing and target pricing systems to their advantage and the paper also examines the adaptation of the Western companies to these proactive cost management techniques to improve their product development processes.

Exploring ERP Adoption Cost Factors

Due to their limited resources, budgets and their high sensitivity to costs, when Small and Medium Enterprises （SMEs） take the first step into implementing an Enterprise Resource Planning （ERP） system, they need to think about many things, foremost the cost of adoption. Literature suggests that most ERP implementations fail due to inaccurate and optimistic budget and schedule estimations, as well as, anticipating indirect costs beforehand is problematic. With the deficiency of a clear model of cost factors for ERP adoptions, ERP adoptions face high risks of failure. Failures could be caused by several factors, but the scope of this research is focused on identifying, exploring, and validating a comprehensive list of ERP adoption cost factors. This could aid SMEs in visualizing the different expected costs, and would consequently assist in better future cost management and estimations. There has been plenty of research in ERP; however, a clear gap in ERP cost identification, management, and estimation exists. This paper focuses on identifying direct and indirect cost factors that influence total costs in the ERP adoption process. The paper presents a cost list that has been developed through literature and an ERP expert panel. Furthermore, this study validates the costs list through interviews with different stakeholders within ERP adoption projects in Egypt.

Managerial Compensation Program and Capital Structure： An Empirical Study of Brazilian Companies

The agency theory indicates the existence of costs as a way to mitigate conflicts between shareholders and managers, including： managerial compensation program, acquisition of shares by managers, monitoring of executives, and controlling shareholders. This study aims to determine the relevance of some variables related to compensation programs and of other determinants of the corporate debt level. It has considered a sample of 89 firms, which were analyzed through logistic regression （cross section）. The model created has indicated a level of predictive assertiveness of approximately 87%.

Support Vector Machine Cost Estimation Model for Road Projects

A cost estimate is one of the most important steps in road project management. There are ranges of factors that mostly affect the final project cost. Many approaches were used to estimate project cost, which took into consideration probable project performance and risks. The aim is to improve the ability of construction managers to predict a parametric cost estimate for road projects using SVM （support vector machine）. The work is based on collecting historical road executed cases. The 12 factors were identified to be the most important factors affecting the cost-estimating model. A total of 70 case studies from historical data were divided randomly into three sets： training set includes 60 cases, cross validation set includes three cases and testing set includes seven cases. The built model was successfully able to predict project cost to the AP （accuracy performance） of 95%.