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单位成本评价法——企业效益分析的好帮手
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作者 崔琳 《财会学习》 2019年第8期117-118,共2页
随着社会经济的发展,我国的经济已经逐渐进入新常态,在经济新常态下,经济结构更加优化,制度更加合理适用,各行各业都迸发出新的活力,市场竞争加剧,企业面临新的变革。在不断变革的环境下,如何通过单位成本评价提升企业的经济效益成为研... 随着社会经济的发展,我国的经济已经逐渐进入新常态,在经济新常态下,经济结构更加优化,制度更加合理适用,各行各业都迸发出新的活力,市场竞争加剧,企业面临新的变革。在不断变革的环境下,如何通过单位成本评价提升企业的经济效益成为研究的重点,因此,单位成本评价法被广泛的提及与应用,本文正是基于这种背景,首先阐述单位成本评价法的相关概念,阐述单位成本评价的特点与作用,对单位成本评价有一个大体的了解,其次,阐述在企业的经营活动中单位成本评价法实施过程中出现的问题,阐述单位成本评价的发展制约,最后,阐述针对单位成本评价法出现的问题提出建议措施,以求通过这些建议措施对我国企业的发展提供借鉴参考,最终促进我国企业的健康发展与进步。 展开更多
关键词 单位成本评价法 企业效益分析 问题 措施建议
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论土地政策效果评价的方法与步骤 被引量:1
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作者 姜爱林 《资源.产业》 2001年第12期20-24,共5页
关键词 土地政策效果 评价 成本效益分析评价 对比分析 直接比较评价
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火电厂环境成本核算研究
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作者 陈曦 《会计之友》 北大核心 2005年第09B期42-43,共2页
本文在实施调研的基础上,运用生命周期评价法,全成本评价法,作业成本法等环境会计方法等环境会计方法对其环境成本进行核算和研究探索,加深了企业成本的“绿色成份”,说明此种环境成本核算的方法值得并完全能够在全国加以推广普及。
关键词 环境成本核算 核算研究 成本评价法 电厂 会计方 作业成本 生命周期 企业成本
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刍议环境管理会计 被引量:6
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作者 胡谷乔 《财会通讯(上)》 北大核心 2004年第4期13-13,共1页
环境管理会计是近来管理会计发展的一个新领域,是在环境会计的形成过程中产生的。它通过对现有管理会计系统进行改进和拓展,为企业管理者进行相关决策,从而实现环境效率和经济效率的统一.最终为实现企业经营可持续性发展服务、由于... 环境管理会计是近来管理会计发展的一个新领域,是在环境会计的形成过程中产生的。它通过对现有管理会计系统进行改进和拓展,为企业管理者进行相关决策,从而实现环境效率和经济效率的统一.最终为实现企业经营可持续性发展服务、由于其提供的信息对环境管理极为重要,近来环境管理会计的作用在环境会计中日益凸显,已引起不少理论研究工作者的注意. 展开更多
关键词 环境管理会计 企业管理 财务业绩 TCM 全部成本评价法 环境责任 环境业绩评价
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企业IT投资的评价方法 被引量:2
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作者 赵蕾 《中国信息导报》 2002年第5期38-39,共2页
关键词 企业 IT投资 评价 成本评价法 价值评价 投资决策
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人力资本价值及其评估问题
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作者 戴秋霞 《衡阳师范学院学报》 2004年第2期44-46,共3页
人力资本形成过程中包含的大量活劳动。在无法准确核定人力资本价值的前提下,用人力资本的工资来评价人力资本是恰当的。以人力资本占用者的效益最大化为目标,运用拉格朗日乘数法则评估人力资本的工资是较科学的方法。
关键词 人力资本 价值 成本评价法 拉格朗日乘数
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建筑一体化太阳热水系统热计费问题研究
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作者 姚春妮 代彦军 翟晓强 《太阳能学报》 EI CAS CSCD 北大核心 2007年第6期670-675,共6页
运用成本收入评价法,针对集中-分散式和集中式两种设置形式,分别采用电、燃气、热泵辅助加热,分析了全天候太阳热水系统的经济可行性,并以上海某36户住宅楼为例,进行了具体分析和评估。还提出了全天候太阳供热水系统的热计费标准,并针... 运用成本收入评价法,针对集中-分散式和集中式两种设置形式,分别采用电、燃气、热泵辅助加热,分析了全天候太阳热水系统的经济可行性,并以上海某36户住宅楼为例,进行了具体分析和评估。还提出了全天候太阳供热水系统的热计费标准,并针对集中-分散式和集中式设置模式,计算了分别采用电、燃气、热泵辅助加热的全天候太阳热水系统的具体的年付热水费用。研究结果可以为实际工程中太阳热水系统的评价和热收费提供依据。 展开更多
关键词 成本-收入评价 热计费 固定部分 计量部分
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Economic Valuation of Environmental Services: Increasing the Effectiveness of PES Schemes in Developing Countries?
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作者 Ana Claudia Sant Anna Jorge Madeira Nogueira 《Journal of Agricultural Science and Technology(A)》 2012年第9期1048-1057,共10页
Payments for ecosystem service (PES) schemes have spread all over developing countries in the last 20 years or so. PES schemes often have high opportunity costs in terms of foregone uses of goods and services offere... Payments for ecosystem service (PES) schemes have spread all over developing countries in the last 20 years or so. PES schemes often have high opportunity costs in terms of foregone uses of goods and services offered by the environment. It is within this scope that economic evaluation of environmental goods and services plays a role. In this paper we surveyed articles and studies that report application of economic environmental valuation procedures in PES schemes. Special attention was paid to data collection and analysis, to theoretical robustness of its procedures and to the aggregation of estimated value. We also scrutinize how these estimates had been incorporated into PES schemes, in particularly in the assessment phase of these schemes. Empirical data from Brazil and other Latin American countries were used, particularly those in the Amazon Basis. Our results reveal a frequent overestimation of the values of ecosystem services calculated through the use of economic valuation methods. Values have been estimated by production function methods (opportunity cost, preventive expenditures, recovering cost or dose-response methods). As a consequence, estimated values reflect much more willingness to accept compensation by supplier and rarely willingness to pay by consumer of these ecosystem services. Besides this distance between supply and demand, application of valuation methods did not account for problems such as uncertainty, risks, and lack of information. All these limitations have led to wrong decision-making. 展开更多
关键词 Economic valuation PES valuation methods environmental costs benefits.
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Research and Application of Construction Project Cost Control in Engineering Bidding Stage
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作者 Lingtao BIAN 《International Journal of Technology Management》 2015年第4期39-41,共3页
In order to strengthen cost control in construction project bidding stage, this paper takes the price control in bidding stage as the main line, dedicated to determine the key point in the stage of cost control, and e... In order to strengthen cost control in construction project bidding stage, this paper takes the price control in bidding stage as the main line, dedicated to determine the key point in the stage of cost control, and establishes the more objective and reasonable evaluation in view of the comprehensive evaluation method, and combined with the practical application of engineering to demonstrate. This paper not only improved the tendering and bidding stage method of cost control in construction project in our country, and improves the method system of engineering cost control. 展开更多
关键词 Project bidding Cost control Evaluation model Project cost
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PREMISE Insect Model: Integrated Population Dynamics Model for the Ex-ante Evaluation of IPM against Insect Pest
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作者 Wil Hennen Aude Alaphilippe 《Journal of Agricultural Science and Technology(B)》 2015年第4期231-240,共10页
Codling moth Cydiapomonella L. is the most serious pest of apple and pear worldwide and causes damage and decreased yields. To minimize this risk, IPM tools can be applied to reduce the use of chemicals. A cost-effect... Codling moth Cydiapomonella L. is the most serious pest of apple and pear worldwide and causes damage and decreased yields. To minimize this risk, IPM tools can be applied to reduce the use of chemicals. A cost-effective application of IPM depends on the number of insects at the time of application. Several conditions and factors influence the lifecycle and numbers of generations within a year. In order to perform ex-ante evaluations of the cost-effectiveness of IPM measures against pest insects, the generic PREMISE insect model has been developed, which integrates insect's population dynamics, the climate and other conditions, applied measures, economics, environment and human health (residues). This paper describes these components of the PREMISE insect model, and how these components interact to assess the cost-effectiveness of IPM measures and the effects on the environment and human health. Codling moth is used as a case study for this generic model. 展开更多
关键词 IPM integrated model population dynamics ECONOMICS environment RESIDUES codling moth.
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A Study on the Evaluation Method and Evaluation Model of the Effectiveness of Consumer Financial Education
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作者 FANG Yun CHEN ying Yerzhigit Khalikova 《International English Education Research》 2017年第2期25-28,共4页
With the understanding of the importance of financial education and research, the study of the effectiveness of financial education is more and more, but there have been debate on the effectiveness of financial educat... With the understanding of the importance of financial education and research, the study of the effectiveness of financial education is more and more, but there have been debate on the effectiveness of financial education and education costs. This paper summarizes and classifies the methods and models to improve the effective research of financial education, including improving the effectiveness of financial education and improving the effectiveness of financial education through the design of different educational methods. The guiding principles of the evaluation of the effectiveness of financial consumer education proposed by the International Financial Consumers' Education Network (INFE) and the guidance of our government on the evaluation of the effectiveness of financial education. 展开更多
关键词 Consumer The Effectiveness of Financial Education Evaluation Method Evaluation Model
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