推进湛江垦区剑麻产业转型升级路径研究

一、产业发展现状剑麻产业是广东湛江垦区特色优势产业。湛江农垦的剑麻产业以剑麻集团经营为主,大发展始于上世纪七十年代,以"东1号"剑麻大面积推广种植为标志,40多年来进行了数次的调整和改革,曾经缔造了"东方剑麻王国"的辉煌时代,也经历过企业改革带来的阵痛,遭遇了陷入发展低谷的迷茫与困惑。剑麻集团于1997年组建,是广东省农业龙头企业,2011年末推行股份制,由剑麻集团与经营班子、自然人出资成立广东广垦东方剑麻股份有限公司。目前,剑麻集团面临市场、技术。

施工成本管理中计划成本法的应用

近年来建筑安装市场竞争日益激烈,由于市场机制不够完善,招投标价格偏低等原因,致使企业经济效益下滑,严重危及施工企业的生存和发展,这样就迫使施工企业不断地改进成本管理,努力降低施工成本,提高经济效益。然而,施工企业所生产的建筑产品不同于一股生产性企业所生产出来的产品,由于建筑面积的不同、地质条件的不同、业主要求的不同、材料品种的不断更新、生产工艺的不断改进、生产工人的非稳定性等等原因,造成很难有两件建筑产品是完全相同的,因而很难制定出一套统一的成本控制模式。下面,就计划成本法在施工成本管理中的实施谈一下个人的看法。计划成本法是一种在工业企业广泛使用的成本管理方法。通俗的讲,就是事先将各种人工、材料、机械使用费制定出一个计划单价,并制定出各项工作消耗的成本定额。当购入的各种资源的价格高于或者低于计划价格时,将差额计入材料成本差异账户,以这个差异作为考核采购部门采购业绩的依据。这个计划单价在成本归集过程中是不变的,用这个计划单价乘以当期各种资源消耗量,便计算出计划价格施工成本,并与成本定额进行比较,以考核施工部门的浪费或节约情况。施工的每个阶段或每项工程完工以后,再将成本差异分配计人施工成本当中,计算出实际成本。

2007年度环保杰出人物 欢喜岭采油厂厂长 张维申

欢喜岭采油厂位于国家级的双台河自然保护区内,油田、苇田、稻田相互交织,大小11条河流横跨其间。复杂的地理环境,增加了环境保护工作的难度。对此,厂长张维申有着强烈的社会责任感和环境意识,始终坚持"环境是潜在生产力"的治企理念,把"

An Investment Decision Support System for Process Industries

Most studies on investment evaluation mainly focus on enterprise economic benefits only, without process operability and sustainability considered. In this paper, we suggest that investment evaluation in process industries should be executed under three strategic objectives--enterprise benefits, social benefits and customer benefits. A systematic investment evaluation and decision-making method with a four-step procedure based on the analytic hierarchy process (AHP) is proposed to evaluate various qualitative and quantitative elements with various criteria. At the first step, the decision hierarchy is constructed under the three strategic objectives. Second, pair-wise comparison is utilized to evaluate the weights of elements and criteria. Third, qualitative elements are quantified by pair-wise comparison and quantitative elements are re-scaled by a uniform criterion. At the last, the best choice is made through synthesizing values upward in the hierarchy. An investment decision support system (DSS) is developed based on Microsoft Excel, and applied to a retrofit investment of united fluid catalytic cracking(FCC) and liquefied gas separation process in a refinery plant.

Study on Ecological Strategy of Enterprises' Competition

The ecolotogical research of enterprises＇ competition is the front line of current research of enterprises ＇ competition strategy ： This text applies the competition principle of living creature in ecology to research enterprises＇ competition problems .explains the ecological characterisiics of enterprises＇ competition, such as non-symmetry, crowded effect, density effect. competition-rejective effect, suitable resources niche and red queen effect etc., deduces the ecological model of enterprise＇ competition, and further analyzes enterprises＇ competition strategy; strategy R and strategy K. on the basis of enterprises＇ practices, Therefore enterprises＇ competition ecosystem theories have further been deepened and enriched.

Foster and operate enterprises on large-scale basis to accept challenges from WTO accession

In the course of pushing forward the overall growth capacities of the mining industry and getting adapted to the tense competition after China抯 entry into WTO, it is quite necessary to speed up the process of fostering large state-owned coal group enter-prises. This strategical proposal is made on the basis of a comprehensive analysis of the main problems challenges faced by the coal mining industry is made on. The main prob-lems with Chinese coal mining industries discussed include: over-competition with a low convergence, severe waste and loss of mine resources with poor exploitation techniques, disordered operation with few industrial entry barriers, heavy welfare burdens from low socialization. The accession of WTO provide Chinese coal mining industry with chances to push forward the reforms and structural shift in the enterprises, expedite the estab-lishment and perfect of coal mining market mechanism, expand their international market share as well as introduce foreign investment, and with challenges from high technology, knowledge economy, and information revolution. The solutions to the foster of large-scale coal mining group enterprises, as well as the possible points to note and the policy pro-posal are advanced.

The application of industrial accounting in corporate finance industry

In the increasingly fierce market competition, economic efficiency of enterprises is the fundamental for enterprise＇ s development and survival; accounting plays an important role in enterprise management. The appearance of accounting industry is to meet the economic needs of management within the organization and gradually developed, its main functions is to improve operating efficiency and to establish and provide a variety of data and information, such as internal management needs. Based on this, the paper makes an analysis about the role that industry accounting play for corporate financial management in China.

From Less or No Waste Manufacturing and Cleaner Production to Recycle Economy -- A Review on the Theoretical Research and Practice of Ecological Enterprises in China

Based on systematical research on the conception evolution of ecological enterprise, theoretical and practical development of constructing ecological enterprise, the paper makes conclusion that ecological enter- prises are developing into a new stage in which governments are launching some pilot projects about construct- ing ecological enterprises. And after that, governments should make policies to spread construction of ecological enterprises, to construct ecological enterprises in legal system and conforming to the standard as soon as possibly. So that, the basic units of ecological economy that fit to the conditions of China will be set up.

Research into the Decision-maker's Utility in the Enterprise's Decision System Based on Network Economy Environment

The decision system based on network economy is the foundation of enterprise's making good winning in its market. This paper describes the decision makers' utility model based on network economy, considers the roles decision-makers not only play in the enterprises are decision making, coordinating, controlling and monitoring, but also they are mainly designers, executants and educators in the mode of network economy

The Enigmatic Impact of Corporate Social Responsibilities on the Economic Performance of Brazilian Companies

The financial implication of the adoption of corporate social responsibility （CSR） practices is still an obscure field of study, because studies suggest controversial results. Thus, this research aimed to examine the relationship CSR and economic performance of the companies of corporate sustainability index （ISE） of mercantile and futures exchange of Silo Paulo stock exchange （BM＆FBOVESPA）. The amount of companies allowing online access to their responses of the ISE questionnaire determined the sample of this research. Thus, for the study period from 2011 to 2012, it has been possible to access the responses of 12 companies, composing the overall sample of this research. The results of the regression analysis allow to statistically assert that for the sample used, environmental performance （EP） contributes to improving economic performance, measured by all financial metrics used： return on equity （ROE）, return on assets （ROA）, and net profit （NP）. Statistically, it is only possible to say that social performance （SP） contributes to improving NP. In terms of market metrics, none of the null hypothesis was rejected, i.e., in any cases, it has been possible to affirm, on a statistical base, that SP and EP contribute to improving the market value （MV） and systematic risk. Thus, it is understood that the stakeholder theory has potential to explain the Brazilian situation regarding the aspects of CSR and financial ones under the accounting and the shareholder theory explains this relation, when viewed with the aid of market measurements.

Empirical Research on the Relationship between Best Corporation Practices and Environmental Performance

Is the adoption of best practice in business associated with improved environmental performance？ And what methods can he used to assess and compare the environmental practices and performance of different companies？ In this paper, through case anatysis, the business environmental practices and performance of five companies in the manufacturing sector were examined and scored. Assessing these companies practices and performance according to “The best practice model” designed by Australian Manufacturing Council （AMC. 1994）. The finding shows that there is strong correlation between environmental practices and performance of companies （r=0.85, p〈0.05）, and indicates that corporate paying attention to environmental issue will improve its all performances in business.

Market Orientation and Business Performance in the Container Port Industry

Identification and responsiveness towards customer needs is a notion that rests deeply in the heart of the marketing concept, and has been discussed in various fields of business and economic literature. At the same time literature in port economics and management has proposed various means for analyzing market conditions, overcoming competitive pressures in the port industry and pursuing sustainable competitive advantage. In line with this discussion, albeit with a significant time delay, port economics and management literature has also proposed the use of marketing strategies as a strategic tool towards achieving port competitiveness. However, the early approaches to port marketing, mainly based on consumer marketing principles, where followed by scarce references, mainly dealing with particularities of marketing implementation in ports and terminals. This paper attempts to provide a solid theoretical background to the notion, the need and the applicability of the marketing concept in the container port industry. It investigates the preconditions under which port marketing strategies are designed and formulated, by measuring the level of market orientation of ports and terminals. Furthermore, it attempts to examine the impact of market orientation on port performance, under the mediating role of marketing tactics and the moderating effect of the ports＇/terminals＇ internal and external environment.

Study on Growing Enterprise Operation Profit Management Method

With the rapid development of economy and constant improvement of social market economy system, the trade between countries is becoming more frequent and the competition is more intensified. As the main body of economy market, enterprises＇ competition is also expanding and strengthening, and fierce competition makes the disadvantaged enterprise withdrawal and also promotes the new enterprise. But the growing enterprise wants to grow sturdily, which is affected by many factors. It needs to face many challenges and cope with various problems. Some problems may not be in place, and they can not find any guidance examples, and this needs enterprise to analyze and choose. Slightly careless, emerging enterprises will be nipped in the cradle. This paper analyzes the operation management mode for the growing enterprise, based on this, it finds out the operation concept and proper operation mode suitable for the long-term development of enterprise, inorder to provide help for relevant stat^t：