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成本数据分析在降本增效管理中的运用研究
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作者 陈思泉 《财政监督》 2024年第14期92-96,共5页
本文通过阐述成本管理和数据分析的理论基础,分析了当前企业在成本管理和成本数据应用中存在的问题,包括成本管理意识不足、成本核算不准确、成本控制手段单一等。提出了完善成本数据收集机制、深化成本数据分析、构建基于成本数据分析... 本文通过阐述成本管理和数据分析的理论基础,分析了当前企业在成本管理和成本数据应用中存在的问题,包括成本管理意识不足、成本核算不准确、成本控制手段单一等。提出了完善成本数据收集机制、深化成本数据分析、构建基于成本数据分析的降本增效管理体系的策略,旨在为企业成本管理水平的提升提供理论和实践参考,助力企业在激烈的市场竞争中实现可持续发展。 展开更多
关键词 成本数据分析 降本增效 成本管理
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浅谈基于ERP系统下的火电厂成本管理及数据分析平台研究 被引量:1
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作者 孙倩 《财会学习》 2020年第17期161-162,共2页
在电力市场深化改革的大环境下,单纯地依赖成本费用静态管理已远远不能满足企业经营管理的需要,火电厂燃煤价格的上涨已经严重挤压了火电厂的利润空间。火力发电企业如何提高成本管理水平,挖掘成本费用数据分析的广度、深度,实现成本领... 在电力市场深化改革的大环境下,单纯地依赖成本费用静态管理已远远不能满足企业经营管理的需要,火电厂燃煤价格的上涨已经严重挤压了火电厂的利润空间。火力发电企业如何提高成本管理水平,挖掘成本费用数据分析的广度、深度,实现成本领先、降本增效,为精准检修做好大数据积累,成为各火力发电企业关注的研究热点。本文以某集团火力发电厂为例,介绍了基于ERP系统下的火电厂成本管理及数据分析平台研究与建立的思路体系及过程,为火电厂成本管理与数据分析的具体应用实践和后续研究提供参考。 展开更多
关键词 成本数据分析 ERP系统 动态管理
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环境污染第三方治理模式下电镀企业废水处理设施运营成本效率评价
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作者 刘先国 刘云浪 徐翠香 《安全与环境工程》 CAS CSCD 北大核心 2023年第6期202-208,共7页
环境污染第三方治理是我国生态文明体制改革的重要改革事项,在电镀企业推行环境污染第三方治理对于当前持续深入打好污染防治攻坚战具有重要意义。以广东省深圳市具有代表性的20家电镀企业废水处理设施作为评价对象,运用New Cost DEA(... 环境污染第三方治理是我国生态文明体制改革的重要改革事项,在电镀企业推行环境污染第三方治理对于当前持续深入打好污染防治攻坚战具有重要意义。以广东省深圳市具有代表性的20家电镀企业废水处理设施作为评价对象,运用New Cost DEA(新成本数据包络分析)模型对电镀企业废水处理设施运营成本效率进行了评价。结果表明:电镀企业废水处理设施运营的成本效率处于中等偏下水平,主要受到配置效率的影响;采用第三方治理委托治理和委托运维模式的电镀企业废水处理设施运营的成本效率均优于采用传统治理模式的电镀企业,其中采用第三方治理委托治理模式的成本效率优于委托运维模式;成本效率进一步分解结果表明,电镀企业具体要从技术效率、投入要素价格因素和配置效率三方面来提升废水处理设施运营成本效率。该研究成果可以为包含电镀企业在内的企业推行环境污染第三方治理提供依据。 展开更多
关键词 环境污染第三方治理 成本数据包络分析模型 电镀企业 废水处理设施 运营成本效率
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管理会计在医院财务管理中的应用探讨
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作者 毕琳钰 《中文科技期刊数据库(全文版)经济管理》 2024年第6期0033-0036,共4页
管理会计作为提升医院财务管理效率和质量的核心手段,其信息化的科学应用是提升医院竞争力的必经之路。本文在探讨管理会计与医院财务管理应用价值的基础上,从成本核算、数据分析、预算控制以及信息披露四个方面提出相应的应用策略,旨... 管理会计作为提升医院财务管理效率和质量的核心手段,其信息化的科学应用是提升医院竞争力的必经之路。本文在探讨管理会计与医院财务管理应用价值的基础上,从成本核算、数据分析、预算控制以及信息披露四个方面提出相应的应用策略,旨在提高医院财务决策的效率、优化医院财务成本的有效控制以及增强财务信息披露的透明度。 展开更多
关键词 管理会计 财务管理 成本核算与数据分析
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聚羧酸在低标号混凝土中的应用 被引量:2
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作者 高中民 《科技资讯》 2011年第14期119-120,共2页
近年来,聚羧酸高效减水剂以其(1)掺量低,减水率高,节约水泥(;2)混凝土流动性大,坍损小(;3)配制的混凝土适用范围广,对施工环境温度要求低等优点。已经在C50以上高标号混凝土中得到了广泛的应用,并通过实践证明了它的技术和经济价值。但... 近年来,聚羧酸高效减水剂以其(1)掺量低,减水率高,节约水泥(;2)混凝土流动性大,坍损小(;3)配制的混凝土适用范围广,对施工环境温度要求低等优点。已经在C50以上高标号混凝土中得到了广泛的应用,并通过实践证明了它的技术和经济价值。但是在低标号混凝土中的应用由于其掺量低生产不易控制和聚羧酸与水泥适应性差等原因,并没有得到推广。本文将通过聚羧酸高效减水剂和萘系高效减水剂的试验对比和成本对比。来推动聚羧酸高效减水剂在低标号混凝土中应用。 展开更多
关键词 低标号混凝土 聚羧酸高效减水剂 强度数据成本分析
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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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IS China's Manufacturing Technica Efficiency Cost-push?
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作者 叶振宇 叶素云 《China Economist》 2011年第1期92-101,共10页
Do risingfactor prices promote technical efficiency (TE) in China's manufacturing sectors? This topic has not yet been thoroughly studied in any literature. Using panel data from 1993 to 2007 of Chinese provinces... Do risingfactor prices promote technical efficiency (TE) in China's manufacturing sectors? This topic has not yet been thoroughly studied in any literature. Using panel data from 1993 to 2007 of Chinese provinces' manufacturing industries, this paper calculated the TE by data envelopment analysis (DEA). The result shows that China's manufacturing TE remained stagnate in the mid- and late-1990s and increased after 2000. Using a Pooled Regression Model, Fixed-effects Regression Model and Panel Corrected Standard Error (PCSE) to obtain robust parameters and the standard error, we find that rising factor prices have an obvious positive effect on the TE of the manufacturing industry and that this effect reaches its peak three to five years later. Therefore, the assumption of a "cost-Push TE" in China's manufacturing sectors can now be statistically proven. It has verified the significance of reforming China's faetor price system. Governments should value resource-allocating ej^iciency, implement policies that promote industrial transition and upgrading and transform the economic development pattern through technical innovation. 展开更多
关键词 factor price data envelopment analysis technical efficiency
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Faster Focus Group Interviews--CurroCus Groups--An Improved Faster Approach to Collect Consumer Data
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作者 Kai Victor Hansen Hilde Kraggerud 《Sociology Study》 2011年第7期484-490,共7页
There is a need for cost-efficient methods in consumer research. Existing qualitative methods are expensive to conduct. This paper aims to improve the focus group method. The objective was to improve focus groups with... There is a need for cost-efficient methods in consumer research. Existing qualitative methods are expensive to conduct. This paper aims to improve the focus group method. The objective was to improve focus groups with different aims: shorter time conducting interviews, interview greater number of respondents, deliver results faster than traditionally analysis of data, and lower total cost. CurroCus groups of 15-45 minutes duration were tested in five different experiments, including 70 to 160 respondents in groups of 7-11 respondents. The name of the new method is formed from the word "Curro" in Latin that means speed in English, and "Cus" that is the last syllable of the word "focus", thereby forming a new word: CurroCus~ on the method. The results from testing of the CurroCus~ group method at different cases showed that trained moderators and observers could collect relevant responses in a given time for each group. It was possible to process a number of 6 to 10 respondents for each group. By conducting several successive groups, saturation of information was reached after an adequate number of CurroCus~ groups. Therefore, the total number of respondents can be optimized and results can be more precise, with reduced risk of inaccuracy. At the same time, the cost for each case can be lowered substantially, in our cases to approximately 1/10 of a traditional focus group cost. The role (skills) of the moderator is important. A disadvantage is the risk that some of the respondents are not able to express their thoughts in due time when time is limited. There is a need for more research on all parts of the CurroCus group process. 展开更多
关键词 CONSUMER CurroCus group FOCUS method development speed
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