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
EVA as a new type of performance evaluation indicators, to overcome the limitation of the traditional accounting profit performance evaluation index, in the calculation of the cost of capital for companies, not only t...EVA as a new type of performance evaluation indicators, to overcome the limitation of the traditional accounting profit performance evaluation index, in the calculation of the cost of capital for companies, not only to consider the cost of debt capital, but also consider the cost of equity capital, reasonable and objective evaluation of the performance of business, reflect the real value creation, meet the shareholder wealth maximization financial goals. This paper introduces the meaning and calculation method of EVA, focused on the analysis of the advantages of EVA performance evaluation, and also points out some limitations of EVA, in the hope that after the practice can improve continuously.展开更多
Technology plays a key role in today＇s business environment. Many companies greatly rely on computers and software to provide accurate information to effectively manage their business processes. It is becoming increa...Technology plays a key role in today＇s business environment. Many companies greatly rely on computers and software to provide accurate information to effectively manage their business processes. It is becoming increasingly necessary for all businesses to incorporate information technology solutions to operate successfully. One way for many corporations to adopt information technology （IT） on a large scale is by installing enterprise resource planning （ERP） systems to accomplish their business transactions and data-processing needs. ERP systems are software packages that enable the integration of business processes throughout an organization. This study aims to determine the effect of the ERP system on the cost of auditing period compared with traditional computerized （non-ERP） systems. According to cost analysis, the study also points out the changes in audit price. The methodology used in this research is survey-based data collection. The questionnaires are sent to auditors who are working with companies with ERP systems. The answers are processed and analyzed using Statistical Package for Social Sciences （SPSS） 20. The data are performed using the statistical test to determine the effect of ERP usage on the cost of auditing process and pricing policy of auditors. The findings of this study are： （1） Companies with ERP systems are reducing their auditing costs; and （2） Auditing companies are not implying a low rate of price to their customers using ERP.展开更多
This paper will be on the real estate development enterprise cost analysis and cost forecast, decision-making, plan, control, analysis and feedback were described, as well as how to use value engineering to enterprise...This paper will be on the real estate development enterprise cost analysis and cost forecast, decision-making, plan, control, analysis and feedback were described, as well as how to use value engineering to enterprise value chain each link cost allocation, ut also to the enterprise strategy analysis and research, as well as cost management and strategic interaction analysis. Finally, it has a cost of real estate development enterprises case analysis and research. The author believes that the article will be on the real estate development enterprise management have some practical significance.展开更多
According to recent figures from the National Bureau of Statistics,in October,the consumer price index,which gauges the overall cost of living,grew 2.1 percent in China,which was 0.2 percentage points higher than that...According to recent figures from the National Bureau of Statistics,in October,the consumer price index,which gauges the overall cost of living,grew 2.1 percent in China,which was 0.2 percentage points higher than that in September.Furthermore,the producer price index,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EVA as a new type of performance evaluation indicators, to overcome the limitation of the traditional accounting profit performance evaluation index, in the calculation of the cost of capital for companies, not only to consider the cost of debt capital, but also consider the cost of equity capital, reasonable and objective evaluation of the performance of business, reflect the real value creation, meet the shareholder wealth maximization financial goals. This paper introduces the meaning and calculation method of EVA, focused on the analysis of the advantages of EVA performance evaluation, and also points out some limitations of EVA, in the hope that after the practice can improve continuously.
文摘Technology plays a key role in today＇s business environment. Many companies greatly rely on computers and software to provide accurate information to effectively manage their business processes. It is becoming increasingly necessary for all businesses to incorporate information technology solutions to operate successfully. One way for many corporations to adopt information technology （IT） on a large scale is by installing enterprise resource planning （ERP） systems to accomplish their business transactions and data-processing needs. ERP systems are software packages that enable the integration of business processes throughout an organization. This study aims to determine the effect of the ERP system on the cost of auditing period compared with traditional computerized （non-ERP） systems. According to cost analysis, the study also points out the changes in audit price. The methodology used in this research is survey-based data collection. The questionnaires are sent to auditors who are working with companies with ERP systems. The answers are processed and analyzed using Statistical Package for Social Sciences （SPSS） 20. The data are performed using the statistical test to determine the effect of ERP usage on the cost of auditing process and pricing policy of auditors. The findings of this study are： （1） Companies with ERP systems are reducing their auditing costs; and （2） Auditing companies are not implying a low rate of price to their customers using ERP.
文摘This paper will be on the real estate development enterprise cost analysis and cost forecast, decision-making, plan, control, analysis and feedback were described, as well as how to use value engineering to enterprise value chain each link cost allocation, ut also to the enterprise strategy analysis and research, as well as cost management and strategic interaction analysis. Finally, it has a cost of real estate development enterprises case analysis and research. The author believes that the article will be on the real estate development enterprise management have some practical significance.
文摘According to recent figures from the National Bureau of Statistics,in October,the consumer price index,which gauges the overall cost of living,grew 2.1 percent in China,which was 0.2 percentage points higher than that in September.Furthermore,the producer price index,
