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现代治理结构下非营利医院的成本发生和补偿机制
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作者 陈阳春 《现代商业》 2009年第33期152-152,151,共2页
非营利医院作为我国医疗机构的主体,不以营利为目的,而是为社会公众利益服务而设立和运营,其医疗服务成本主要通过收入来弥补,而实际运营中的收支结余则只能用于自身的发展。在现代治理结构下,非营利医院的并不是一定是亏损的,其收支盈... 非营利医院作为我国医疗机构的主体,不以营利为目的,而是为社会公众利益服务而设立和运营,其医疗服务成本主要通过收入来弥补,而实际运营中的收支结余则只能用于自身的发展。在现代治理结构下,非营利医院的并不是一定是亏损的,其收支盈亏状况对其的发展影响愈来愈重要,因此探析非营利医院的成本发生和补偿机制对非营利医充分发挥公共服务职能、获取未来发展竞争优势具有深远意义。 展开更多
关键词 非营利医院 成本发生 成本补偿
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剖析“成本元”
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作者 韩庆兰 黎浩勇 沈良峰 《湖南工程学院学报(社会科学版)》 2001年第1期34-36,共3页
从经营战术和经营战略两个层面对成本元这一概念的内在含义进行剖析 ,由“成本分配观”的成本元和基于“过程观”的成本元分析 ,可实现正确选择作业量量化基准 ,精确计量产品成本 ,消除无效作业 ,达到提高企业经营业绩的目的 ;由“结构... 从经营战术和经营战略两个层面对成本元这一概念的内在含义进行剖析 ,由“成本分配观”的成本元和基于“过程观”的成本元分析 ,可实现正确选择作业量量化基准 ,精确计量产品成本 ,消除无效作业 ,达到提高企业经营业绩的目的 ;由“结构性”成本元和“执行性”成本元分析 ,有利于企业从组织整体和全局的高度选择适当、合理的结构性投入配置并进行执行性投入的强化 ,使企业达到成本革新控制的效果。 展开更多
关键词 管理会计 经营战略 经营战术 成本发生因子 成本驱动因子 结构性成本 执行性成本
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住院分娩成本核算方法应用——基于东、中、西部县级医院数据
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作者 陈颖 原浩爽 《财会月刊(下)》 北大核心 2015年第2期57-58,共2页
为进一步保障母婴安全、降低孕产妇死亡率和婴儿死亡率,优化农村孕产妇住院分娩项目投入结构和力度,在前期对孕产妇住院分娩成本核算方法研究的基础上,基于成本发生地进行成本归集,对我国东、中、西部地区农村孕产妇住院分娩成本进行了... 为进一步保障母婴安全、降低孕产妇死亡率和婴儿死亡率,优化农村孕产妇住院分娩项目投入结构和力度,在前期对孕产妇住院分娩成本核算方法研究的基础上,基于成本发生地进行成本归集,对我国东、中、西部地区农村孕产妇住院分娩成本进行了核算和分析,为进一步准确核算住院分娩成本提供较科学简便的方法。 展开更多
关键词 住院分娩 成本发生 成本核算
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绿色建筑成本关键驱动因素分析 被引量:3
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作者 宋章霞 陈琳 《价值工程》 2017年第1期20-22,共3页
有效识别驱动绿色建筑项目成本发生的关键因素对绿色建筑项目的优选决策具有重要影响,由于已有绿色建筑成本与管理研究相对薄弱、过渡侧重于技术应用的成本预算,导致政府、开发商及用户在对绿色建筑项目选择和决策中缺乏引导性和针对性... 有效识别驱动绿色建筑项目成本发生的关键因素对绿色建筑项目的优选决策具有重要影响,由于已有绿色建筑成本与管理研究相对薄弱、过渡侧重于技术应用的成本预算,导致政府、开发商及用户在对绿色建筑项目选择和决策中缺乏引导性和针对性,不利于我国绿色建筑项目的普及和推广。为此,识别驱动绿色建筑项目的因素,通过调查问卷方式和SPSS软件识别出驱动绿色建筑项目成本的关键因素,从而为绿色建筑项目优选决策提供了支持和借鉴。 展开更多
关键词 绿色建筑项目 成本发生 关键驱动因素
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浅谈作业成本计算法的现实性 被引量:1
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作者 杨兰花 《山西财税》 2003年第6期28-28,共1页
关键词 作业成本 计算法 在产品成本 成本动因 间接费用 实际发生成本 产品成本信息 成本分配 企业竞争能力 传统成本计算
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对成本习性的再认识
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作者 刘锦萍 《渤海大学学报(哲学社会科学版)》 1999年第4期28-29,共2页
关键词 成本习性 短期变动成本 成本驱动因素 业务量 传统管理会计 成本发生 生产调度 活动量 固定成本 直接材料
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关于作业成本计算若干问题的思考
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作者 唐洪广 《财会月刊》 1996年第7期16-17,共2页
作业成本计算,是立足于当代高科技、以作业为基础,融成本计算与成本控制于一体,并能与全面质量管理和适时制生产系统紧密结合的一种核算方法。它在80年代一出现就引起西方理论界和企业界的广泛关注。近年来,我国理论界也对其进行了深入... 作业成本计算,是立足于当代高科技、以作业为基础,融成本计算与成本控制于一体,并能与全面质量管理和适时制生产系统紧密结合的一种核算方法。它在80年代一出现就引起西方理论界和企业界的广泛关注。近年来,我国理论界也对其进行了深入的探讨,现已逐步由引进介绍转向应用研究。但是,对于作业成本计算的许多问题尚有继续探讨的必要。 展开更多
关键词 作业成本计算 若干问题 成本信息 成本计算系统 成本管理会计 我国企业 现行成本 计算方法 实际发生成本 分配制造费用
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床位周转次数作为刺激医院经济效益增长要素的研究 被引量:2
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作者 任国宏 殷兴艳 《武警医学》 CAS 2002年第11期675-676,共2页
关键词 床位周转次数 效益 成本核算权责发生 医院
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Appendiceal mass:Is interval appendicectomy “something of the past” ? 被引量:5
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作者 Abdul-Wahed Nasir Meshikhes 《World Journal of Gastroenterology》 SCIE CAS CSCD 2011年第25期2977-2980,共4页
The need for interval appendicectomy (I.A) after successful conservative management of appendiceal mass has recently been questioned.Furthermore,emergency appendicectomy for appendiceal mass is increasingly performed ... The need for interval appendicectomy (I.A) after successful conservative management of appendiceal mass has recently been questioned.Furthermore,emergency appendicectomy for appendiceal mass is increasingly performed with equal success and safety to that performed in non-mass forming acute appendicitis.There is an increasing volume of evidence-although mostly retrospective-that if traditional conservative management is adopted,there is no need for routine I.A except for a small number of patients who continue to develop recurrent symptoms.On the other hand,the routine adoption of emergency laparoscopic appendicectomy (LA) in patients presenting with appendiceal mass obviates the need for a second admission and an operation for I.A with a considerable complication rate.It also abolishes misdiagnoses and deals promptly with any unexpected ileo-cecal pathology.Moreover,it may prove to be more cost-effective than conservative treatment even without I.A due to a much shorter hospital stay and a shorter period of intravenous antibiotic administration.If emergency LA is to become the standard of care for appendiceal mass,I.A will certainly become 'something' of the past. 展开更多
关键词 Appendiceal mass COST-EFFECTIVENESS Interval appendicectomy Laparoscopic appendicectomy
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基于@RISK软件评估红火蚁在中国的潜在防控成本
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作者 王晓亮 徐艳玲 +3 位作者 冯晓东 马晨 秦誉嘉 李志红 《植物保护学报》 CAS CSCD 北大核心 2024年第4期944-951,共8页
为红火蚁Solenopsis invicta等检疫性有害生物防控的经济投入战略决策提供依据,在当前气候条件下和未来气候条件下红火蚁风险分析基础上,引入适生系数和适生面积占比概念,通过搜集整理红火蚁可分布的耕地、果园、茶园和城市公园绿地等... 为红火蚁Solenopsis invicta等检疫性有害生物防控的经济投入战略决策提供依据,在当前气候条件下和未来气候条件下红火蚁风险分析基础上,引入适生系数和适生面积占比概念,通过搜集整理红火蚁可分布的耕地、果园、茶园和城市公园绿地等生境数据,利用@RISK软件构建红火蚁潜在防控成本评估模型评估红火蚁在中国造成的潜在为害损失。结果显示:在12个发生省(自治区、直辖市),红火蚁潜在发生防控成本的90%置信区间为1.32亿~3.95亿元之间;在21个适生省(自治区、直辖市),红火蚁潜在发生防控成本的90%置信区间为926.50亿~1 841.23亿元之间,潜在防控成本的90%置信区间为929.18亿~1 843.91亿元之间;影响红火蚁潜在防控成本模型最关键的变量为单位面积防控成本。 展开更多
关键词 红火蚁 @RISK软件 当前发生防控成本 潜在发生防控成本 潜在防控成本
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Life Cycle Cost of Electricity Generation from Biomass Gasifier 被引量:5
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作者 Debabrata Lahiri Gokul Achariee 《Journal of Energy and Power Engineering》 2013年第11期2060-2067,共8页
India is having more than 500,000 villages of which about 85% have been electrified. But as per RGGVY (Rejiv Gandhi Grammen Vidyutikaran Yojana), the rate of village electrification is much lower as household connec... India is having more than 500,000 villages of which about 85% have been electrified. But as per RGGVY (Rejiv Gandhi Grammen Vidyutikaran Yojana), the rate of village electrification is much lower as household connectivity has been fairly low. The rest 15% villages and a larger proportion of households have to be electrified. Villages have been a major concern as cost of electrification is fairly high. The most favored alternative to any kind of users is generation of electricity from diesel generating sets and renewable sources of energy. But the capital cost of renewable energy equipments is fairly high. Gradually, there is a reduction in the prices of these systems due to availability of better technological options and they are becoming competitive to grid electricity. In this paper, an attempt has been made to calculate the cost of production of electricity from stand-alone, off-grid devices biomass gasifiers (both dual fuel and pure gas type) and compare with that of diesel generating sets by using the concept of LCC (life cycle costing) and Homer software. It is found that the cost of per unit electricity generation (kWh) has been always the lowest in comparison to diesel generating sets even if the price of biomass increases to some extent. 展开更多
关键词 Biomass gasifier DIESEL OFF-GRID life cycle costing.
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Design, Development and Test of a Small Scale Mango Juice Extractor
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作者 Adesoji Matthew Olaniyan Obafemi Ibitayo Obajemihi 《Journal of Agricultural Science and Technology(B)》 2014年第1期1-7,共7页
Mango fruit (Mangifera indica) is very rich in fibre and vitamin C which are the required nutrients for good health and easy digestion of food in human body system. However, the fruit is highly perishable in its nat... Mango fruit (Mangifera indica) is very rich in fibre and vitamin C which are the required nutrients for good health and easy digestion of food in human body system. However, the fruit is highly perishable in its natural state after harvest due to the chemical deterioration and environmental effects. Due to the perishable nature, abundant wastage during the production season and relative scarcity during the off season were recorded by farmers. Processing the fruit into the form that can easily be stored, preserved, packaged, transported or consumed is crucial to having the product all the year round. Besides, mango juice can be consumed freshly, processed into dry powder, mixed or blended with other juice to make fruit jams, or evaporated to concentrates. These products have a lot of potential in food and beverage industries for export and foreign exchange earnings. Therefore, a small scale machine to process mango fruits to high quality juice is highly essential to reduce the postharvest loss and then add value to the commodity. To achieve this purpose, an abrasion-macerating device (AMD) was designed, fabricated and tested for small scale mango juice extraction. Design considerations focused on the techno-economic status of the micro and small scale fruit juice processors who are the intended users of the machine. The major components of the machine included hopper, perforated drum, screw conveyor, juice outlet, waste outlet, frame, electric motor and motor stand. Other components included screw shaft, the juice collector, top cover and the transmission system. In operation, the screw conveyor conveys and presses the mango fruits against the perforated roughened drum. The abrasion/tearing process of the screw on the flesh of the fruit and further pressing against the drum squeeze enough juice out of the fruit. The juice extracted is drained through the perforated mesh of the juice channel into the juice outlet from where it is collected while the residual waste is collected at the waste outlet. The machine was tested using freshly harvested mango fruits and results obtained showed an average juice yield, extraction efficiency and extraction loss of 34,56%, 55.14% and 10.15%, respectively. These values of juice yield, extraction efficiency and low level of extraction loss indicate satisfactory performance of the machine. Powered by a 2.5 hp single-phase electric motor, the machine has a production cost of USD565 with the construction materials being locally available at affordable costs. A cottage mango juice extraction plant based on this technology can provide employment for at least two persons at the same time providing fresh juice at low costs and residual waste as an ingredient for livestock feed manufacturing. 展开更多
关键词 Abrasion-maceration device juice extraction mango.
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《企业会计准则——收入》指南(四)
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《商业会计》 1999年第4期8-11,19,共5页
关键词 完工百分比法 企业会计准则 预收账款 完成程度 主营业务收入 银行存款 实际发生成本 资产负债表日 劳务收入 提供劳务
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Towards Cheaper Solar Cells: A New Path to Grow Silicon Ribbons
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作者 A. Augusto J.M. Serra A.M. Vallera 《Journal of Environmental Science and Engineering》 2011年第8期1073-1078,共6页
The silicon wafer accounts nearly half of the photovoltaic module cost, and hence on this issue an important opportunity remains for further decreasing the cost of photovoltaics. It is well known that ribbon technolog... The silicon wafer accounts nearly half of the photovoltaic module cost, and hence on this issue an important opportunity remains for further decreasing the cost of photovoltaics. It is well known that ribbon technology has a large potential for costs reduction by avoiding kerr losses since no saw processes are used, preventing material losses up to 50% of the initial feedstock. On the other hand we ought to ask ourselves why we should use solid silicon feedstock, which has already undergone a crystallization process with high energy content to recrystallize it again in a crucible, spending even more energy, when we can go directly from the gaseous feedstock source to the final ribbon. The cost cutting strategy that supports the Silicon over Dust Substrate (SDS) technology, here presented, is based on the belief that ribbon technology and the silicon feedstock issue will play an important role on "wafer" cost reduction. 展开更多
关键词 Chemical vapor deposition silicon dust silicon ribbon solar cell
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Utilization of Waste Cooking Oil as Diesel Fuel and Improvement in Combustion and Emission 被引量:1
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作者 Wira Jazair bin Yahya Mohd Norhisyam 《Journal of Mechanics Engineering and Automation》 2012年第4期267-270,共4页
Due to high price of Straight Vegetable Oil (SVO) for bio-diesel production, the use of Waste Cooking Oil (WCO) will be cost effective. Furthermore, utilization of WCO will refrain waterways pollution and endanger... Due to high price of Straight Vegetable Oil (SVO) for bio-diesel production, the use of Waste Cooking Oil (WCO) will be cost effective. Furthermore, utilization of WCO will refrain waterways pollution and endanger ecosystem. In Malaysia, more than 50-tone of WCO from various sources was produced every day. This study evaluates combustion performance and exhaust emission characteristics of several WCOs with different sources. Modification on fuel properties has been done to improve the combustion and exhaust emission of using WCO as diesel fuel. Regular diesel fuel also has been used for comparison in the test. A 0.6 liter, single-cylinder, air-cooled direct injection diesel engine was used to perform this experiment. Experiment was done at variable engine loads at constant speed. 展开更多
关键词 Waste cooking oil diesel engine diesel emission.
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Energy Crisis in Nigerian University System: Implications of Self Auto-generation for Human Capital Development
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作者 Stephen Chijioke Nwanya 《Journal of Energy and Power Engineering》 2014年第12期2017-2026,共10页
Energy requirements for tertiary educational purpose is burgeoning, a reflection of its criticality to human asset formation and to use self auto-generation by petrol or diesel generators as the energy supply source i... Energy requirements for tertiary educational purpose is burgeoning, a reflection of its criticality to human asset formation and to use self auto-generation by petrol or diesel generators as the energy supply source is an unsustainable practice. The situation is worrisome in view of the noise pollution and nuisance that constitutes to the learning environment. This paper, therefore, determines the quantity of self generated energy supply, its intensity, the associated CO2 emissions and their possible implications for human capital development. A survey of generating sets was conducted using the University of Nigeria Nsukka as a representative of Nigerian universities. A walk-through-approach was adopted in gathering data and two metrics-life cycle cost and cost of electricity from auto-generation were used to determine the economic implications of the self generation. The results show that self auto-generation contributed installed energy capacity of amount 19 MVA, 20 MVA, 34 MVA, 11 MVA and 22 MVA to run human capital development activities, respectively for academic sessions from July 2006 to November 2010. The study helps us understand that reforms in educational sector are not effective as long as energy insecurity is a dominant factor. 展开更多
关键词 Self-generation energy impact human asset university.
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Prospect of the Seawater Desalination Technology
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作者 Kong Lingbin 《Journal of Energy and Power Engineering》 2017年第8期511-516,共6页
This article classifies the seawater desalination technology into four types of hot method, membrane method, electric field method and solvent method. Electric field method and solvent method still remain experimental... This article classifies the seawater desalination technology into four types of hot method, membrane method, electric field method and solvent method. Electric field method and solvent method still remain experimental stage, while hot method and membrane method have been realized in commercialization but are difficult to be promoted. The problem lies in high water-producing cost. It is difficult for membrane method seawater desalination technology to reduce the water-producing cost. The heat utilization efficiency is not high for the current hot method seawater desalination technology and there is large amount of heat lost with the emission of concentrated seawater. The new hot method seawater desalination technology and new solar-powered seawater desalination technology can divide the seawater into fresh water and solid salt without any emission of concentrated seawater so that the heat utilization efficiency can reach theoretical limit to multiply reduce the water-producing cost. They will become the mainstream technology for seawater desalination and can totally eliminate the global water crisis. 展开更多
关键词 Seawater desalination membrane method hot method solar energy.
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Odontoblast β-catenin signaling regulates fenestration of mouse Hertwig's epithelial root sheath 被引量:8
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作者 ZHANG Ran TENG Yan +4 位作者 ZHU Liang LIN JingTing YANG Xiao YANG Guan LI TieJun 《Science China(Life Sciences)》 SCIE CAS CSCD 2015年第9期876-881,共6页
The interaction between Hertwig's epithelial root sheath (HERS) and the adjacent mesenchyme is vitally important in mouse tooth root development. We previously generated odontoblast-specific Ctnnbl (encodingβ-cat... The interaction between Hertwig's epithelial root sheath (HERS) and the adjacent mesenchyme is vitally important in mouse tooth root development. We previously generated odontoblast-specific Ctnnbl (encodingβ-catenin) deletion mice, and demon- strated that odontoblast β-catenin signaling regulates odontoblast proliferation and differentiation. However, the role of odon- toblast β-catenin signaling in regulation of HERS behavior has not been fully investigated. Here, using the same odonto- blast-specific Ctnnbl deletion mice, we found that ablation of β-catenin signaling in odontoblasts led to aberrant HERS for- mation. Mechanistically, odontoblast-specific Ctnnbl deletion resulted in elevated bone morphogenetic protein 7 (Bmp7) ex- pression and reduced expression of noggin andfollistatin, both of which encode extracellular inhibitors of BMPs. Furthermore, the levels of phosphorylated Smadl/5/8 were increased in HERS cells. In vitro tissue culture confirmed that BMP7 treatment disrupted the HERS structure. Taken together, we demonstrated that odontoblast f3-catenin signaling may act through regula- tion of BMP signaling to maintain the integrity of HERS cells. 展开更多
关键词 Hertwig's epithelial root sheath β-catenin signaling BMP signaling mesenchyme-epithelium induction
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如何理顺总承包、发包、分包之间的工程结算关系
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作者 刘长穗 李立礼 李海峰 《交通财会》 1999年第1期16-17,共2页
关键词 工程结算收入 发包单位 承包单位 总承包 营业税 管理费 实际发生成本 应付账款 指挥部 分包单位
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浅议“高进先出法”
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作者 谢爱萍 万志坚 《江西财税与会计》 北大核心 1999年第9期32-32,共1页
关键词 成本与可变现净值孰低法 稳健性原则 存货成本 会计信息的真实性 会计核算 会计电算化 人为因素 谨慎性原则 实际发生成本 稳健经营
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