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 it...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.展开更多
Firm level empirical research on the impact of financing decisions on small business performance is scarce in the Australian context. This study adopts an instrument variable （IV） approach to analyze the impact of f...Firm level empirical research on the impact of financing decisions on small business performance is scarce in the Australian context. This study adopts an instrument variable （IV） approach to analyze the impact of financing decisions, in particular, equity or debt are obtained, on the performance of small businesses by using the panel data from Australian Bureau of Statistics （ABS） Business Longitudinal Database （BLD） 2004-2005, 2005-2006, and 2006-2007. Performance variables, i.e., sales and expenditure, are used as dependent variables. Equity and debt obtained are used as independent variables （or known as treatments）. IV includes size of the business, age of the business, number of locations, and industry division etc.. The results from IV modeling outperformed those obtained from OLS （Ordinary Least Squares）. Findings include： （1） financing has significantly positive impacts on the performance of small businesses in Australia; （2） equity and debt financing are used as alternatives, comparatively, equity financing is preferred; （3） capital purchases are largely funded by debt financing, while non-capital purchases and salary expenses are funded by equity financing; and （4） equity financing is more often used by firms with increasing capital purchases and declining non-capital purchases, while debt financing is used by firms with the opposite trends. The paper concludes with a discussion of the limitations of this research and future research＇s directions.展开更多
This thesis focuses on corporate decision-making and innovation as a process of the system as a whole. The innovative nature of the activities is to change the existing state of technology or management, and that re-c...This thesis focuses on corporate decision-making and innovation as a process of the system as a whole. The innovative nature of the activities is to change the existing state of technology or management, and that re-combination of factors of production or knowledge base of the organization. Decision-making and innovation is a concentrated expression of the entrepreneurial ability and achievements. Proposed an optimized model of decision-making and innovation, and for the first time put forward the concept of ＂decision-making innovation manipulation critical platform＂ and manipulation instructions, provide a guiding framework for corporate decision-making innovation and capacity building, and has a certain practical significance.展开更多
This thesis focuses on corporate decision-making and innovation as a process of the system as a whole. The innovative nature of the activities is to change the existing state of technology or management, and that re-c...This thesis focuses on corporate decision-making and innovation as a process of the system as a whole. The innovative nature of the activities is to change the existing state of technology or management, and that re-combination of factors of production or knowledge base of the organization. Decision-making and innovation is a concentrated expression of the entrepreneurial ability and achievements. Proposed an optimized model of decision-making and innovation, and for the first time put forward the concept of ＂decision-making innovation manipulation critical platform＂ and manipulation instructions, provide a guiding framework for corporate decision-making innovation and capacity building, and has a certain practical significance.展开更多
文摘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.
文摘Firm level empirical research on the impact of financing decisions on small business performance is scarce in the Australian context. This study adopts an instrument variable （IV） approach to analyze the impact of financing decisions, in particular, equity or debt are obtained, on the performance of small businesses by using the panel data from Australian Bureau of Statistics （ABS） Business Longitudinal Database （BLD） 2004-2005, 2005-2006, and 2006-2007. Performance variables, i.e., sales and expenditure, are used as dependent variables. Equity and debt obtained are used as independent variables （or known as treatments）. IV includes size of the business, age of the business, number of locations, and industry division etc.. The results from IV modeling outperformed those obtained from OLS （Ordinary Least Squares）. Findings include： （1） financing has significantly positive impacts on the performance of small businesses in Australia; （2） equity and debt financing are used as alternatives, comparatively, equity financing is preferred; （3） capital purchases are largely funded by debt financing, while non-capital purchases and salary expenses are funded by equity financing; and （4） equity financing is more often used by firms with increasing capital purchases and declining non-capital purchases, while debt financing is used by firms with the opposite trends. The paper concludes with a discussion of the limitations of this research and future research＇s directions.
文摘This thesis focuses on corporate decision-making and innovation as a process of the system as a whole. The innovative nature of the activities is to change the existing state of technology or management, and that re-combination of factors of production or knowledge base of the organization. Decision-making and innovation is a concentrated expression of the entrepreneurial ability and achievements. Proposed an optimized model of decision-making and innovation, and for the first time put forward the concept of ＂decision-making innovation manipulation critical platform＂ and manipulation instructions, provide a guiding framework for corporate decision-making innovation and capacity building, and has a certain practical significance.
文摘This thesis focuses on corporate decision-making and innovation as a process of the system as a whole. The innovative nature of the activities is to change the existing state of technology or management, and that re-combination of factors of production or knowledge base of the organization. Decision-making and innovation is a concentrated expression of the entrepreneurial ability and achievements. Proposed an optimized model of decision-making and innovation, and for the first time put forward the concept of ＂decision-making innovation manipulation critical platform＂ and manipulation instructions, provide a guiding framework for corporate decision-making innovation and capacity building, and has a certain practical significance.
