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浅论企业并购的成本收益决策分析 被引量:1
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作者 陈轲 支春红 《上海会计》 北大核心 2002年第12期58-59,共2页
关键词 企业并购 成本收益决策分析 资源配置 成本控制
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财务外包决策分析——基于成本分析法的视角
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作者 陈霞 《技术与市场》 2008年第8期88-89,共2页
本文概要地分析了财务外包的效益及风险成本,并以成本为量度指标,分别采用图示和文字阐述的方式,对财务外包进行了决策分析,最后提出了企业应选择总成本最低时的财务外包观点。
关键词 企业 财务外包 效益 成本 成本决策分析
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试谈企业预算过程中的成本决策 被引量:1
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作者 金远誉 《上海会计》 北大核心 2001年第2期55-57,共3页
关键词 企业预算管理 成本决策 成本决策分析 成本决策分析信息 成本决策方法
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Risk Acceptability and Cost-Effectiveness of Protective Measures Against Terrorist Threats to Built Infrastructure Considering Multiple Threat Scenarios 被引量:4
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作者 STEWART Mark G 《Transactions of Tianjin University》 EI CAS 2008年第5期313-317,共5页
Decisions are often needed about the need and/or extent of protective measures against explosive blast loads on built infrastructure. A decision support analysis considers fatality risks and cost-effectiveness of prot... Decisions are often needed about the need and/or extent of protective measures against explosive blast loads on built infrastructure. A decision support analysis considers fatality risks and cost-effectiveness of protective measures expressed in terms of expected cost spent on risk reduction per life saved for terrorist threats to infrastructure. The analysis is applicable to any item of infrastructure, but in this paper is applied to casualties arising from building facade glazing damage. Risks may be compared with risk acceptance criteria in the form of quantitative safety goals. The risk acceptability and cost-effectiveness of protective measures includes cost of the protective measures, attack probability,reduction in risk due to protective measures,probability of fatality conditional on successful terrorist attack and number of exposed individuals. 展开更多
关键词 RISK TERRORISM cost-benefit analysis INFRASTRUCTURE decision analysis
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AIDS Treatments Efficiency Analysis Based on Cost Efficiency Data Envelopment Analysis Model 被引量:1
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作者 边馥萍 许茵 《Transactions of Tianjin University》 EI CAS 2007年第1期1-7,共7页
Three data envelopment analysis (DEA) models were used to analyse the relative efficiencies of four AIDS treatments in AIDS Clinical Trial Group (ACTG) Study 193A(1 309 patients in total, classified into 4 age groups)... Three data envelopment analysis (DEA) models were used to analyse the relative efficiencies of four AIDS treatments in AIDS Clinical Trial Group (ACTG) Study 193A(1 309 patients in total, classified into 4 age groups). Results from the output-oriented BCC model show that Treatment 4 ( 600 mg of zidovudine plus 400 mg of didanosine plus 400 mg of nevirapine) is particularly efficient for age group 14—25, but not efficient for the older age groups; Treatment 1 (600 mg of zidovudine alternating monthly with 400 mg of didanosine)and Treatment 2 (600 mg of zidovudine plus 2.25 mg of zalcitabine) are efficient for the age groups 35—45 and 45— ; age group 25—35 does not have a particularly efficient treatment, but Treatments 1 and 2 are relatively good. The cost efficiency BCC model, which takes the treatment cost into account, gives similar results as the output-oriented model. Results from the indirect output-oriented BCC model, which allows the replacement among medicines, show that the efficiency of Treatment 2 has greatly decreased compared with that of the output-oriented model, and a set of optimal medicine amounts for different age groups is obtained. 展开更多
关键词 data envelopment analysis (DEA) decision making unit DMU) cost efficient AIDS treatment
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Maintenance Decision Making Model with Multiple Attribute Optimization
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作者 蔡志强 李洋 +1 位作者 张帅 周文宝 《Journal of Shanghai Jiaotong university(Science)》 EI 2016年第4期499-503,共5页
An effective maintenance schedule can largely improve productivity and reduce maintenance costs for enterprises. Many factors, such as resource, production, cost and crew, should be considered when we make maintenance... An effective maintenance schedule can largely improve productivity and reduce maintenance costs for enterprises. Many factors, such as resource, production, cost and crew, should be considered when we make maintenance plans. However, it is difficult to meet all requests of the production targets in practical engineering.The multiple attribute decision making for equipment maintenance is proposed in this paper, and the multiple objectives decision making method is utilized to solve the problem in the maintenance process. In the particular environment and resources, a case is studied to illustrate the model and methods. The model gives the optimal maintenance plan with the analytic hierarchy process method in accordance with the particular criteria. It has been proved that this model and decision methods are scientific and operable. 展开更多
关键词 MODEL maintenance decision making multiple attribute WEIGHT
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