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商业银行全员全产品计价考核研究 被引量:1
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作者 徐斌 《金融纵横》 2017年第10期4-13,共10页
全员全产品计价考核是依据各类业务产品的计价标准,计量员工考核期内的业绩完成情况,并按照计价标准透明兑现绩效奖金的绩效考核模式和薪酬分配方式,能够有效激发全体员工的展业积极性、主动性和创造性。本文从推进全员全产品计价考核... 全员全产品计价考核是依据各类业务产品的计价标准,计量员工考核期内的业绩完成情况,并按照计价标准透明兑现绩效奖金的绩效考核模式和薪酬分配方式,能够有效激发全体员工的展业积极性、主动性和创造性。本文从推进全员全产品计价考核的动因入手,探讨建立全员全产品计价考核体系的可行性和实施方法,并以交通银行江苏省分行为例,总结分析实际运行效果,提出下一步努力方向。 展开更多
关键词 商业银行 全员全产品计价 绩效考核 薪酬分配 员工激励
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对商业银行产品计价绩效考核应用现状的探析 被引量:1
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作者 陶逊 《现代商业》 2013年第21期164-165,共2页
商业银行产品计价绩效考核评价办法遵循的是多劳多得的分配机制,是由农业银行率先采取的一种综合绩效管理方法,有效的促进了银行产品销售和经营效益的提高,激励了员工整体的工作热情。本文对商业银行产品计价考核的现状进行了分析,并对... 商业银行产品计价绩效考核评价办法遵循的是多劳多得的分配机制,是由农业银行率先采取的一种综合绩效管理方法,有效的促进了银行产品销售和经营效益的提高,激励了员工整体的工作热情。本文对商业银行产品计价考核的现状进行了分析,并对进一步改进产品计价考评提出了一些建议。 展开更多
关键词 产品计价 银行 探讨
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网点产品计价效果评析
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作者 谭峥辉 谭建华 《湖北农村金融研究》 2009年第6期60-61,共2页
2009年,农行樊西支行对各经营单位按照岗位工资、计价工资、奖励工资和项目营销奖四块进行考核,突出了产品计价考核。笔者对各网点实施产品计价后的效果和出现的新情况进行了调查分析。
关键词 网点 产品计价 评析
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对现行产品计价分配机制的思考
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作者 李平 《湖北农村金融研究》 2008年第9期51-53,共3页
农行薪酬分配制度经历了复杂而又曲折的过程。本文结合当前产品计价工资制度在农行实施情况的调查,就如何让现行分配机制更具科学性、合理性和先进性做了认真的探讨。
关键词 产品计价 分配机制 思考
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关于产品营销计价分配的冷思考
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作者 刘银华 《湖北农村金融研究》 2009年第4期47-49,共3页
产品营销计价分配是近年来基层农行普遍采用的旨在提高营销效率的分配激励办法。本文分析了当前产品营销计价分配激励方案存在的设计缺陷及产生的负面影响,提出了完善当前产品营销计价分配的四点建议。
关键词 产品计价 分配激励 思考
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商业银行综合绩效考核向员工末端延伸应用探索
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作者 付晓斌 《农银学刊》 2023年第5期28-31,共4页
绩效考核是商业银行绩效管理的重要内容,关系到员工激励、整体效益提升以及战略目标实现。对于商业银行而言,不合理的绩效考核方式容易造成客户流失、利润下滑。基层网点员工作为价值的直接创造者,对其的绩效管理直接关系到网点经营的好... 绩效考核是商业银行绩效管理的重要内容,关系到员工激励、整体效益提升以及战略目标实现。对于商业银行而言,不合理的绩效考核方式容易造成客户流失、利润下滑。基层网点员工作为价值的直接创造者,对其的绩效管理直接关系到网点经营的好坏,本文在综合调研的基础上,深入分析综合绩效考核在网点员工延伸的重要性,尝试性地构建一套穿透到“人”的考核模型。 展开更多
关键词 绩效管理 产品计价 绩效管理计分
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关于自营工程用料涉税问题的思考 被引量:2
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作者 高鹏 《税务纵横》 2003年第8期27-27,共1页
关键词 企业 “自营工程用料” 自营固定资产 工程外购材料 进项税核算 产品计价 会计处理
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论述工程定额在建设工程交易阶段的作用 被引量:1
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作者 唐健青 《建设科技》 2012年第24期89-90,共2页
建筑产品在不同经济发展时期,有不同的定价主体、价格组合和形成机制。从我国建筑业现状来看,项目建设前期阶段为能预测和估计建设投资,直接套用工程定额形成工程造价;当工程建设项目进入交易市场,工程造价则由市场竞争形成,工程定额只... 建筑产品在不同经济发展时期,有不同的定价主体、价格组合和形成机制。从我国建筑业现状来看,项目建设前期阶段为能预测和估计建设投资,直接套用工程定额形成工程造价;当工程建设项目进入交易市场,工程造价则由市场竞争形成,工程定额只会作为建设产品价格形成的辅助依据。由此可见,工程定额在我国建筑产品价格市场化过程中,即经过"国家定价——国家指导价——国家调控价"三个阶段,有着不一样的意义和作用。 展开更多
关键词 工程定额 建筑产品计价模式 建设工程交易 市场化
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Evaluation of Latest TMPA and CMORPH Precipitation Products with Independent Rain Gauge Observation Networks over High-latitude and Low-latitude Basins in China 被引量:11
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作者 JIANG Shanhu REN Liliang +3 位作者 YONG Bin HONG Yang YANG Xiaoli YUAN Fei 《Chinese Geographical Science》 SCIE CSCD 2016年第4期439-455,共17页
The Tropical Rainfall Measuring Mission (TRMM) Multi-satellite Precipitation Analysis (TMPA) and National Oceanic and Atmospheric Administration (NOAA) Climate Prediction Center (CPC) morphing technique (CMO... The Tropical Rainfall Measuring Mission (TRMM) Multi-satellite Precipitation Analysis (TMPA) and National Oceanic and Atmospheric Administration (NOAA) Climate Prediction Center (CPC) morphing technique (CMORPH) are two important multi-satellite precipitation products in TRMM-era and perform important functions in GPM-era. Both TMPA and CMORPH systems simultaneously upgraded their retrieval algorithms and released their latest version of precipitation data in 2013. In this study, the latest TMPA and CMORPH products (i.e., Version-7 real-time TMPA (T-rt) and gauge-adjusted TMPA (T-adj), and Version- 1.0 real-time CMORPH (C-rt) and Version-l.0 gauge-adjusted CMORPH (C-adj)) are evaluated and intercompared by using independent rain gauge observations for a 12-year (2000--2011) period over two typical basins in China with different geographical and climate conditions. Results indicate that all TMPA and CMORPH products tend to overestimate precipitation for the high-latitude semiarid Laoha River Basin and underestimate it for the low-latitude humid Mishui Basin. Overall, the satellite precipitation products exhibit superior performance over Mishui Basin than that over Laoha River Basin. The C-adj presents the best performance over the high-latitude Laoha River Basin, whereas T-adj showed the best performance over the low-latitude Mishui Basin. The two gauge-adjusted products demonstrate potential in water resource management. However, the accuracy of two real-time satellite precipitation products demonstrates large variability in the two validation basins. The C-rt reaches a similar accuracy level with the gauge-adjusted satellite precipitation products in the high-latitude Laoha River Basin, and T-rt performs well in the low-latitude Mishui Basin. The study also reveals that all satellite precipitation products obviously overestimate light rain amounts and events over Laoha River Basin, whereas they underestimate the amount and events over Mishui Basin. The findings of the precision characteristics associated with the latest TMPA and CMORPH precipitation products at different basins will offer satellite pre- cipitation users an enhanced understanding of the applicability of the latest TMPA and CMORPH for water resource management, hydrologic process simulation, and hydrometeorological disaster prediction in other similar regions in China. The findings will also be useful for IMERG algorithm development and update in GPM-era. 展开更多
关键词 satellite precipitation Tropical Rainfall Measuring Mission (TRMM) Multi-satellite Precipitation Analysis (TMPA) Cli-mate Prediction Center morphing technique (CMORPH) precision evaluation
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A Comprehensive Audit of Corporate Social Responsibility
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作者 Clarence J. Mann Paloma Bemal Turnes 《Chinese Business Review》 2013年第12期821-833,共13页
As enterprises expand globally, the social value of their operations is assessed on the full range of their contribution to society. Enterprises must be profitable to succeed, but they also should strategically align ... As enterprises expand globally, the social value of their operations is assessed on the full range of their contribution to society. Enterprises must be profitable to succeed, but they also should strategically align their operations so far as feasible and sustainable in order to address related social needs. This alignment includes not only the beneficial design and quality of goods and services an enterprise produces, but also enhancing the beneficial effects that its full range of business processes, systems, and practices have on society. A comprehensive enterprise corporate social responsibility (CSR) audit is based on two comprehensive social systems models---one of society as a whole and another of the corporate organization. By juxtaposing these two models--which are mirror images of each other--an enterprise can identify various points where its activities intersect with relevant social needs and can configure its operations so far as feasible to alleviate pressing social issues. Using a comparative cost-benefit analysis, the enterprise determines which systems, processes, and activities need to configure or adapt in order to better address the societal needs that are most critical for its success. They may require the enterprise to re-design products or services, develop new activities or desist in others, or reconfigure processes or systems. Thus, enterprises must decide which options are most feasible in light of the societal benefit they are likely to produce. As creatures of society, enterprises have much to gain by strengthening civil society and addressing its most pressing needs whenever possible within the limits of its commercial mission. What action to take depends upon the firm's cost-benefit analysis. 展开更多
关键词 corporate social responsibility (CSR) enterprise audit model social process model corporate culture corporate process.
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循环经济一般均衡模式以及确定服务销售价格的基本方法
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作者 林家荣 《市场论坛》 2012年第7期39-42,共4页
循环经济的发展核心是实现以销售服务代替销售产品,从而使得生产生活资料以及产品的公有共用能得以实现,并最大限度地增加资源利用率,达至保护我们的生存环境和空间,使得人与环境尽可能长时间的可持续发展。文章的主要工作是通过引入产... 循环经济的发展核心是实现以销售服务代替销售产品,从而使得生产生活资料以及产品的公有共用能得以实现,并最大限度地增加资源利用率,达至保护我们的生存环境和空间,使得人与环境尽可能长时间的可持续发展。文章的主要工作是通过引入产品的生命周期作为变量,对循环经济的边际效用进行分析,并建立投资消费均衡模式。 展开更多
关键词 循环经济 销售服务代替销售产品 边际效用函数和均衡模式 服务产品价格计价
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循环经济一般均衡模式以及确定服务销售价格的基本方法
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作者 林家荣 Guenther Seliger 《企业科技与发展》 2010年第6期43-47,共5页
循环经济的发展核心是实现以销售服务代替销售产品,使生产生活资料的公有共用能得以实现,并最大限度地增加资源利用率,从而保护生存环境和空间,使得人与环境尽可能长时间地可持续发展。人和自然具有耗散结构特征的生命周期,是销售服务... 循环经济的发展核心是实现以销售服务代替销售产品,使生产生活资料的公有共用能得以实现,并最大限度地增加资源利用率,从而保护生存环境和空间,使得人与环境尽可能长时间地可持续发展。人和自然具有耗散结构特征的生命周期,是销售服务代替销售产品的基础。文章通过引入产品的生命周期作为变量,对循环经济的边际效用进行分析,并建立投资消费均衡模式。在所建立的循环经济的投资消费均衡模式中,科技要素代替了古典主义所定义的"资本、劳动和土地"生产三要素中的资源要素(土地等),构成了循环经济生产消费的新三要素:资本、劳动和科技。作为市场经济的循环经济,相对于自由市场经济,更偏好于社会主义市场经济。循环经济的均衡模式和边际效用函数的确定,也可应用于产品服务的定价。作为一个应用实例,将所推导的循环经济边际效用函数和均衡模式的关系,用来分析权重较大的居住服务套利或非套利的定价模式,通过设定不同的房产生命周期,得到区别巨大的房产总价值。通过分析该结果可以说明2008—2009年美国次贷危机引起金融海啸的深层原因,这是本文的一种应用解读。 展开更多
关键词 循环经济 销售服务代替销售产品 边际效用函数和均衡模式 服务产品价格计价
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Pricing and Valuation of Intangible Assets
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作者 Jesus Timoteo Alvarez Sonia A. Ferruz Gonzailez Jesus Calzadilla Daguerre 《Journal of Modern Accounting and Auditing》 2012年第12期1780-1788,共9页
Intangible assets are parts of the companies' balance sheet, but given their intangible nature, they cannot be qualified as financial assets as other incomes can be. Therefore, the valuation, even if reflected in acc... Intangible assets are parts of the companies' balance sheet, but given their intangible nature, they cannot be qualified as financial assets as other incomes can be. Therefore, the valuation, even if reflected in accounting reports, is far from objective, and each company considers it in accordance with their sectors or auditors. Auditors, consultants, and business schools are developing alternative tools for measuring these assets, but there is not a consensus formula that quantifies the business value of intangibles. In recent years, communication analysts and consultants have developed brand valuation and reputation methodologies, which are starting to have a relative weight in business management. The proposed research work is a review of the current methodologies of reputation valuation as a starting point for creating a reference model formula for the valuation of intangibles that provide professionals and experts in the field with a worldwide recognized tool. 展开更多
关键词 intangible assets accounting valuation of intangibles intangibles and reputation intangible communication reputation management
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Oil Crisis, Market Reforms, and Human Welfare: An Econometric Analysis of the Australian Economy
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作者 Xin Zheng 《Journal of Modern Accounting and Auditing》 2013年第12期1655-1670,共16页
As an active trader in international crude oil and petroleum product markets, Australia's human welfare is affected by oil crisis and contagion from the perspectives of economic growth, income inequality, and environ... As an active trader in international crude oil and petroleum product markets, Australia's human welfare is affected by oil crisis and contagion from the perspectives of economic growth, income inequality, and environmental sustainability. This paper investigates the impacts of oil price shocks upon Australia's gross domestic product (GDP) growth, Gini coefficients, and carbon dioxide emissions per capita from 1970 to 2012 with yearly frequency. Hypotheses concerning whether Australia's economic immunity against oil crisis is affected after the deregulation of oil market and whether endogenous oil price shocks account for more variations in human welfare than exogenous oil price shocks are tested. The methodologies include a theoretic model and a series of econometric tests. For the short-run dynamics, oil price is integrated into the model both linearly and non-linearly. Oil price shocks are categorized into exogenous and endogenous shocks. The conclusions are that inflated oil prices exert mainly non-linear negative impacts upon human welfare indicators and exogenous shocks induce endogenous shocks through labor price, Consumer Price Index (CPI), interest rate, and exchange rate. For the long-run equilibrium, non-linear shocks' effects decay more slowly than linear shocks and the impacts of endogenous shocks last longer than that of exogenous shocks. Finally, oil market policies are evaluated and proposed. 展开更多
关键词 endogenous oil price shocks exogenous oil price shocks gross domestic product (GDP) growth Ginicoefficients carbon dioxide emissions per capita market reforms
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A Contribution to a Better Understanding of Global Land Grabbing's Impact on Employment and Environmental Threats
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作者 Laura Castellucci Marco Arbia 《Journal of Agricultural Science and Technology(A)》 2017年第1期1-10,共10页
In the last two decades, the global interest on farmland grew at a remarkable pace. As a consequence, million hectares of land exchanged hands. The ways the transfers happened combined with their geographic concentrat... In the last two decades, the global interest on farmland grew at a remarkable pace. As a consequence, million hectares of land exchanged hands. The ways the transfers happened combined with their geographic concentration in Sub-Saharian Africa, have earned the phenomenon the name of "land grab". The agricultural sector considered a "sunset industry" when commodities prices were declining, is now attractive to financial investors. These foreign investments may be good as they may improve agricultural productivity or instead bad as they may benefit only financial investors. Some results in terms of environmental and local communities' worsening conditions have already emerged. This paper aims to investigate what drives the big size transfers of land, to empirically estimate their effects in terms of local employment and to assess the environmental effects produced by the rapid transformation in the use of vast amount of land in terms of CO2 emissions. It is also proposed to use the estimation in terms of local employment impact as a way of distinguishing between foreign direct investment and land grabbing. 展开更多
关键词 Land grabbing foreign direct investment land use change CONTRACTS land rights CO2 emissions.
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Estimating the Service Lives of Building Products in Use
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作者 Ad Straub 《Journal of Civil Engineering and Architecture》 2015年第3期331-340,共10页
Reliable service life data of building products are of great importance when completing environmental LCA (life cycle assessment) reviews, for LCC (life cycle costing) and for maintenance planning tasks. A researc... Reliable service life data of building products are of great importance when completing environmental LCA (life cycle assessment) reviews, for LCC (life cycle costing) and for maintenance planning tasks. A research project was set up to answer the following research questions: (1) what are reliable service life data of current used building products; and (2) how can generic data about the service lives of building products be tailored to specific project circumstances using the "factor method" described in the ISO (International Standard Organization) 15686 Series: "Buildings and Constructed Assets-Service-Life Planning". Experts of industry organisations for building materials and products made a final judgement of the new established reference service lives. Reference service lives of building products may show a large unknown bandwidth around the average. That will make the bandwidth of estimated service lives, taking the project situation of building components into account, very big. Experts have raised objections to the use the factor method for deriving mathematically a bandwidth of estimated service lives of a building product from the reference service life of the product. A practical analytical application of the factor method has been made by describing all factors and underlying criteria and a reference situation. 展开更多
关键词 Factor method life cycle assessment life cycle costing maintenance management service life.
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