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数据资产管理:演化逻辑与体系框架 被引量:1
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作者 刘海生 汪俊 黄斓 《会计之友》 北大核心 2024年第21期147-154,共8页
数字经济时代,数据成为一种新型生产要素,数据资产管理将成为企业经营管理的重中之重。数据资源的识别、确权、入表、运营和创新应用等环节的逻辑关系有待深入研究。文章从数据运营与财务会计、管理会计融合的角度,贯穿数据资产价值链,... 数字经济时代,数据成为一种新型生产要素,数据资产管理将成为企业经营管理的重中之重。数据资源的识别、确权、入表、运营和创新应用等环节的逻辑关系有待深入研究。文章从数据运营与财务会计、管理会计融合的角度,贯穿数据资产价值链,探讨数据资源化、数据资产化、数据利润化和数据资本化等数据演化路径和具体内容,创新性地构建了“四阶十一步”的全生命周期数据资产管理体系框架。这一体系的构建,推进了企业数字化运营,提升了企业智能化水平,为我国培育数据要素市场、落实大力发展数字经济的战略奠定了坚实的微观基础。 展开更多
关键词 数据资产 数据资源 数据资产 数据利润化 数据资本
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Optimization in Allocating Goods to Shop Shelves Utilizing Genetic Algorithm for Yogurt Sales Data
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作者 Kazuhiro Takeyasu Yuki Higuchi 《Chinese Business Review》 2013年第7期497-508,共12页
How to allocate goods to shop shelves makes great influence to sales amount. Searching the best fit allocation of goods to the shelves is a kind of combinatorial problem. This becomes a problem of integer programming ... How to allocate goods to shop shelves makes great influence to sales amount. Searching the best fit allocation of goods to the shelves is a kind of combinatorial problem. This becomes a problem of integer programming and utilizing genetic algorithm (GA) being an effective method. Reviewing past researches, there are few researches made on this. Formerly, the paper concerning optimization in allocating goods to shop shelves utilizing the GA was presented by us. In those papers, the problem that goods were allowed to allocate in multiple shelves was pursued. In this paper, the problem that does not allow goods to be allocated in multiple shelves is examined and the concept of sales profits and sales probabilities is introduced. Optimization in allocating goods to shop shelves is investigated. An application to the shop shelves for yogurt is executed. Utilizing GA, the optimum solution is pursued and verified by a numerical example. Various patterns of problems must be examined hereafter. 展开更多
关键词 display genetic algorithm (GA) OPTIMIZATION SHELF PROFIT retail store
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