3月23日,捷克总理博胡斯拉夫·索博特卡、工贸部长扬·姆拉代克和赫拉德茨·克拉洛韦州长Lubom i r Franc访问了位于东波西米亚的斯柯达科瓦斯尼工厂,并与斯柯达汽车签署了合作备忘录,计划在今后几年继续扩建斯柯达汽车科...3月23日,捷克总理博胡斯拉夫·索博特卡、工贸部长扬·姆拉代克和赫拉德茨·克拉洛韦州长Lubom i r Franc访问了位于东波西米亚的斯柯达科瓦斯尼工厂,并与斯柯达汽车签署了合作备忘录,计划在今后几年继续扩建斯柯达汽车科瓦斯尼工厂,同时加大当地公共基础设施的投资,提高现代化水平。到2018年,斯柯达汽车科瓦斯尼工厂将创造1300个新的工作机会,汽车产能增加至28万辆。未来三年。展开更多
The study examines the extent of adoption of Activity Based Costing （ABC） among naanufacturing companies in Nigeria. The primary data were sourced through questionnaires administered to the Management Accountants of...The study examines the extent of adoption of Activity Based Costing （ABC） among naanufacturing companies in Nigeria. The primary data were sourced through questionnaires administered to the Management Accountants of 40 selected manufacturing companies in South Western part of Nigeria. Descriptive statistics was employed to analyze the data. The study reveals that inability of the traditional cost systems to provide relevant cost was the most highly ranked reason in their decision to adopt ABC. Traditional methods of allocating overhead were therefore believed to be deficient in terms of improving global competitiveness. Also, 60% of the respondents have adopted ABC due to increased ranges of products, competition and increased overhead. Familiarity with and adoption of ABC was found to be across the manufacturing, more than half of the sample are familiar with it. The 40% of respondents who have not adopted ABC cited the cost and complexity involved with implementation as the main reason in non-adoption. However, cost of implementing ABC was enormous which hinder the small scale manufacturing from adopting it. This result may reflect the fact that larger firms are more likely to have the diverse mix of products or services that makes the use of ABC advantages. Consequently, the study recommends that the companies who have not adopted ABC because of its high cost of implementation should endeavor to consider its adoption because in the long run the benefits derive from it will outweigh its cost. It helps to identify inefficient products, departments and activities and helps to allocate more resources on profitable products. In conclusion, the senior management should also give their utmost support to the implementation and success of ABC.展开更多
The present and future international competitions, in the final analysis, are the talent competition. China is the world＇ s most populous nation, and it is the world＇ s most resource-rich countries of labor. Full de...The present and future international competitions, in the final analysis, are the talent competition. China is the world＇ s most populous nation, and it is the world＇ s most resource-rich countries of labor. Full development of human resources enhance the people＇ s level of education in general, which is today＇ s global trend of development of human resources in order to enhance the comprehensive national strength, but also the inevitable choice based on China＇ s basic national conditions of building a moderately prosperous society. It is faced with competition for talent era of knowledge economy, and it is in the face of economic globalization and integration trends in the face of China＇ s human resources situation. How to make heavy population burden into a country rich in human resources and how to play this advantage, how to create hundreds of millions of high-quality workers and technical personnel, innovative talents, education, especially higher education in China will play an increasingly important role.展开更多
文摘3月23日,捷克总理博胡斯拉夫·索博特卡、工贸部长扬·姆拉代克和赫拉德茨·克拉洛韦州长Lubom i r Franc访问了位于东波西米亚的斯柯达科瓦斯尼工厂,并与斯柯达汽车签署了合作备忘录,计划在今后几年继续扩建斯柯达汽车科瓦斯尼工厂,同时加大当地公共基础设施的投资,提高现代化水平。到2018年,斯柯达汽车科瓦斯尼工厂将创造1300个新的工作机会,汽车产能增加至28万辆。未来三年。
文摘The study examines the extent of adoption of Activity Based Costing （ABC） among naanufacturing companies in Nigeria. The primary data were sourced through questionnaires administered to the Management Accountants of 40 selected manufacturing companies in South Western part of Nigeria. Descriptive statistics was employed to analyze the data. The study reveals that inability of the traditional cost systems to provide relevant cost was the most highly ranked reason in their decision to adopt ABC. Traditional methods of allocating overhead were therefore believed to be deficient in terms of improving global competitiveness. Also, 60% of the respondents have adopted ABC due to increased ranges of products, competition and increased overhead. Familiarity with and adoption of ABC was found to be across the manufacturing, more than half of the sample are familiar with it. The 40% of respondents who have not adopted ABC cited the cost and complexity involved with implementation as the main reason in non-adoption. However, cost of implementing ABC was enormous which hinder the small scale manufacturing from adopting it. This result may reflect the fact that larger firms are more likely to have the diverse mix of products or services that makes the use of ABC advantages. Consequently, the study recommends that the companies who have not adopted ABC because of its high cost of implementation should endeavor to consider its adoption because in the long run the benefits derive from it will outweigh its cost. It helps to identify inefficient products, departments and activities and helps to allocate more resources on profitable products. In conclusion, the senior management should also give their utmost support to the implementation and success of ABC.
文摘The present and future international competitions, in the final analysis, are the talent competition. China is the world＇ s most populous nation, and it is the world＇ s most resource-rich countries of labor. Full development of human resources enhance the people＇ s level of education in general, which is today＇ s global trend of development of human resources in order to enhance the comprehensive national strength, but also the inevitable choice based on China＇ s basic national conditions of building a moderately prosperous society. It is faced with competition for talent era of knowledge economy, and it is in the face of economic globalization and integration trends in the face of China＇ s human resources situation. How to make heavy population burden into a country rich in human resources and how to play this advantage, how to create hundreds of millions of high-quality workers and technical personnel, innovative talents, education, especially higher education in China will play an increasingly important role.
