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
To develop the cost climate survey scale( CCSS) used in construction enterprises,the design concepts,principles and the process diagrams of CCSS are proposed.Through questionnaire investigation and expert interviews,3...To develop the cost climate survey scale( CCSS) used in construction enterprises,the design concepts,principles and the process diagrams of CCSS are proposed.Through questionnaire investigation and expert interviews,314 projects are established and the CCSS that is made up of 7 dimensions framework and 30 levels is preliminarily determined.After categorized merger,pre-test analysis and multiple items refining,16 projects of CCSS are eventually compiled.In order to verify the credibility and validity of the CCSS,200 employees in Qinhuangdao construction company as the samples are tested.SPSS 21.0 is used to analyze the reliability,validity and rationality of level divisions,and Amos 22.0 is for analyzing the degree of model adaptation in this survey.Finally,the current cost climate situation of the construction site in the company is evaluated,the deficiencies of the cost culture of the construction site are pointed out.This study shows that strengthening the cost knowledge training has a significant positive effect on the cost climate cognition of the employees.Nevertheless,accumulation of work experience has a dual impact on that.The CCSS is not only an important foundation for the cost climate research and its theoretical development,but also the premise of the cost climate quantitative research.An appropriate CCSS,to some extent,can reflect the cognitive level of all kinds of employees in one enterprise and cost savings degree of the enterprise in a certain time.The development of CCSS reflects the originality and interactivity,and fills a blank of the CCSS in construction,which is considered to be an effective tool for cost climate research in construction.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
In order to ensure the security of the property-based remote attestation scheme, an improved, more efficient, forrml security model of property-based remote attestation is proposed, with which we prove that the user p...In order to ensure the security of the property-based remote attestation scheme, an improved, more efficient, forrml security model of property-based remote attestation is proposed, with which we prove that the user platform satis- fies the security property requirements predefmed by a remote relying party. Under the co-Corrtautational Diffie-Helknan （CDH） assumption, the proposed scheme is proved to be secure in the random oracle model. Compared with the existing schemes, the proposed scheme has a short property certificate and signature size, and requires less computational cost.展开更多
The paper studies the historical development of costing systems. The changes of costing systems are proposed to be caused by the changes in product market, production technology and demand for control. The result of t...The paper studies the historical development of costing systems. The changes of costing systems are proposed to be caused by the changes in product market, production technology and demand for control. The result of this research provides historical evidence to support the proposition.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.
基金Natural Science Foundation of Hebei Province,China(No.E2016203147)Science and Technology Research and Development Plan of Qinhuangdao,China(No.201602A040)Construction Science and Technology Research Program of Hebei Province,China(No.2016-124)
文摘To develop the cost climate survey scale( CCSS) used in construction enterprises,the design concepts,principles and the process diagrams of CCSS are proposed.Through questionnaire investigation and expert interviews,314 projects are established and the CCSS that is made up of 7 dimensions framework and 30 levels is preliminarily determined.After categorized merger,pre-test analysis and multiple items refining,16 projects of CCSS are eventually compiled.In order to verify the credibility and validity of the CCSS,200 employees in Qinhuangdao construction company as the samples are tested.SPSS 21.0 is used to analyze the reliability,validity and rationality of level divisions,and Amos 22.0 is for analyzing the degree of model adaptation in this survey.Finally,the current cost climate situation of the construction site in the company is evaluated,the deficiencies of the cost culture of the construction site are pointed out.This study shows that strengthening the cost knowledge training has a significant positive effect on the cost climate cognition of the employees.Nevertheless,accumulation of work experience has a dual impact on that.The CCSS is not only an important foundation for the cost climate research and its theoretical development,but also the premise of the cost climate quantitative research.An appropriate CCSS,to some extent,can reflect the cognitive level of all kinds of employees in one enterprise and cost savings degree of the enterprise in a certain time.The development of CCSS reflects the originality and interactivity,and fills a blank of the CCSS in construction,which is considered to be an effective tool for cost climate research in construction.
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.
基金This work was supported by the National Natural Science Foundation of China under Crants No. 60842002, No. 61272542, No. 60903018, No. 61103183, No. 61103184 the National High- Tech Research and Development Plan of China under Ca＇ant No. 2007AA01Z409+1 种基金 the Fundamental Research Funds for the Central Universities under Crants No. 2009B21114, No. 20101307114 the ＂Six Talent Peaks Program＂ of Jiangsu Province of China under Crant No. 2009182 and Program for New Century Excellent Talents in Hohai University.
文摘In order to ensure the security of the property-based remote attestation scheme, an improved, more efficient, forrml security model of property-based remote attestation is proposed, with which we prove that the user platform satis- fies the security property requirements predefmed by a remote relying party. Under the co-Corrtautational Diffie-Helknan （CDH） assumption, the proposed scheme is proved to be secure in the random oracle model. Compared with the existing schemes, the proposed scheme has a short property certificate and signature size, and requires less computational cost.
文摘The paper studies the historical development of costing systems. The changes of costing systems are proposed to be caused by the changes in product market, production technology and demand for control. The result of this research provides historical evidence to support the proposition.
