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家具制造业管理会计应用水平评估及影响因素分析——以广东省为例
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作者 彭芳 《绿色财会》 2023年第9期30-34,共5页
管理会计不仅是企业价值增值的驱动力,也是企业信息研判的必要参考,还是企业科学决策的重要支撑。企业注重管理会计的应用非常必要。本文以广东省家具制造业企业为例,评估了企业应用管理会计的水平,探索了企业应用管理会计的影响因素。... 管理会计不仅是企业价值增值的驱动力,也是企业信息研判的必要参考,还是企业科学决策的重要支撑。企业注重管理会计的应用非常必要。本文以广东省家具制造业企业为例,评估了企业应用管理会计的水平,探索了企业应用管理会计的影响因素。结果发现,广东省家具制造业企业的管理会计应用水平较高。企业层面的指引落实、岗位设置,人员层面的管理者能力、财务人员水平、员工态度,体系系统工具因素层面的管理会计体系、管理信息系统、管理会计工具,均对广东省家具制造业企业的管理会计水平具有显著的正向影响。 展开更多
关键词 管理会计 应用水平评估 影响因素分析 家具制造业
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Development and Application of Oil-Spill Risk Assessment Model for Offshore Pipeline 被引量:2
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作者 LU Yan WANG Jia +2 位作者 WEI Wenpu YANG Yong AN Wei 《Journal of Ocean University of China》 SCIE CAS 2014年第3期415-420,共6页
To the potential oil-spill risk caused by offshore pipeline more attention has been paid after the Dalian oil spill incident from oil-pipeline explosion. Since then an issue about how to prevent and control the sudden... To the potential oil-spill risk caused by offshore pipeline more attention has been paid after the Dalian oil spill incident from oil-pipeline explosion. Since then an issue about how to prevent and control the sudden oil-spill from the offshore pipeline has been raised. In this paper, we proposed an optimized model to analyze the main causes(probability) of spill and the consequence with the fuzzy comprehensive assessment model. Considering the complicated assessment process for oil-spill, the assessment factor system involving the spill probability and consequence was established based on the operative manual and statistic leakage/damage data of offshore pipeline in order to estimate the integrated spill risk score automatically. The evaluated factors of spill probability could be grouped into five aspects: corrosion, fatigue, national damage, third party, and operational fault; the consequence evaluated factors of spill included hazard of oil and impact-controlling capability. With some modifications based on experts' opinions, each of the evaluated factors in our work was developed with a relative weight and evaluation criterion. A test example for an offshore pipeline in the Bohai waters was described to show how the model can be used for an actual case in more detail. By using the oil-spill risk assessment model, it is easy to determine the risk level associated with the ongoing activity and management level and hence to take the risk mitigation action immediately. 展开更多
关键词 oil spill risk assessment spill probability spill consequence fuzzy comprehensive assessment model offshore pipeline
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