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航运企业机务成本控制规划
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作者 李瑞鹏 《中文科技期刊数据库(全文版)经济管理》 2021年第5期198-198,200,共2页
管理会计工具的应用对企业成本控制具有积极作用。由于近年来国际航运市场的低迷,使得降本增效,向管理要效益成为航运企业的普遍共识。如何降低经营成本尤其是其中的机务成本就引起许多航运企业的重视和关注。本文拟以干散货远洋运输公... 管理会计工具的应用对企业成本控制具有积极作用。由于近年来国际航运市场的低迷,使得降本增效,向管理要效益成为航运企业的普遍共识。如何降低经营成本尤其是其中的机务成本就引起许多航运企业的重视和关注。本文拟以干散货远洋运输公司为对象,将管理会计工具应用于机务成本控制中,提出机务成本控制规划的设想,目的在于充分发挥管理会计的作用,降本增效,使航运企业获得最大的综合效益。 展开更多
关键词 远洋运输船舶 管理会计 机务成本 成本控制
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加强运输机务成本控制促进企业减耗增效
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作者 王曹 《市场周刊·理论版》 2020年第47期44-44,共1页
近几年,道路运输企业一方面受高铁、航空等运输方式发展的影响,运输生产快速下滑、运输收入锐减,另一方面,作为民生事业,百姓对安全的需求越来越大,安全管理资金投入在步步加大,再一方面,随着社会经济发展,人民整体生活的提高,企业人力... 近几年,道路运输企业一方面受高铁、航空等运输方式发展的影响,运输生产快速下滑、运输收入锐减,另一方面,作为民生事业,百姓对安全的需求越来越大,安全管理资金投入在步步加大,再一方面,随着社会经济发展,人民整体生活的提高,企业人力资源成本支出也逐年提高。几方面原因导致道路运输企业经济效益逐年下滑,经营压力加大。面对这种压力,企业创新是寻求经济发展和壮大的突破点,但在寻找突破点的过程中,企业进一步强化自身的基础管理工作,通过加强成本管理,节支减耗,挖潜增效,也是非常重要、非常关键的一项工作。 展开更多
关键词 运输企业 机务成本 减耗增效
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租机管理系统的建立与成本控制 被引量:1
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作者 陈璐 《科技与创新》 2015年第23期71-71,73,共2页
为了保证运营质量,各国航空公司都在不断地更新和优化机队,而飞机租赁是扩充机队的基本手段之一,不仅缓解了机队扩充所需资金压力,达到了通过融物实现融资的目的,还减缓了处置老龄飞机时面临的资产减值、处置成本过高等压力。建立一套... 为了保证运营质量,各国航空公司都在不断地更新和优化机队,而飞机租赁是扩充机队的基本手段之一,不仅缓解了机队扩充所需资金压力,达到了通过融物实现融资的目的,还减缓了处置老龄飞机时面临的资产减值、处置成本过高等压力。建立一套完整的租机管理系统,有助于航空公司为租赁飞机的管理、机务维修、价值评估、租机引进等提供准确的数据支持,从而更好地控制飞机机务成本。 展开更多
关键词 租机管理系统 机务成本控制 航空公司 运营质量
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低碳时代机务系统节支降耗的探索
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作者 高玉红 《会计之友》 北大核心 2011年第7期20-21,共2页
步入2010年,也步入了低碳经济时代,作为具有广泛性的前沿经济理念,低碳经济其实没有约定俗成的定义,低碳经济涉及广泛的产业领域和管理领域,铁路企业也在其涵盖之中。在这一经济形势下,可以更多地关注管理领域,通过一系列管理措施的制... 步入2010年,也步入了低碳经济时代,作为具有广泛性的前沿经济理念,低碳经济其实没有约定俗成的定义,低碳经济涉及广泛的产业领域和管理领域,铁路企业也在其涵盖之中。在这一经济形势下,可以更多地关注管理领域,通过一系列管理措施的制定达到节支降耗的目的,实现铁路发展与生态环境保护的双赢。文章将从探讨铁路机务部门当前成本管理、成本控制的基本情况入手,提出相应对策和措施,以提高机务部门乃至整个铁路运输企业的市场竞争力,从而走上中国铁路高速发展的快车道。 展开更多
关键词 机务成本 成本控制 低碳经济
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业财融合在航企机务维修成本管理中的运用 被引量:3
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作者 杨义勇 《交通财会》 2021年第5期40-43,共4页
机务维修成本是航空公司为数不多的大项可控成本之一,近年来,伴随航空运输业务利润率的不断收窄,持续加强可控成本的管控措施已成为众多航空公司保利润的重点工作。业财融合作为提升成本管控水平的重要能力和手段,如何成功运用到航空公... 机务维修成本是航空公司为数不多的大项可控成本之一,近年来,伴随航空运输业务利润率的不断收窄,持续加强可控成本的管控措施已成为众多航空公司保利润的重点工作。业财融合作为提升成本管控水平的重要能力和手段,如何成功运用到航空公司机务维修成本的业务管理中,对航空公司来说已显得越来越重要。本文主要以山东航空公司为例,通过业财融合在公司机务维修成本中的案例运用介绍,阐述业财融合在机务维修成本管理中的价值所在。 展开更多
关键词 业财融合 航空公司 机务维修成本
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Path planning for unmanned aerial vehicles in surveillance tasks under wind fields 被引量:1
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作者 张兴 陈杰 辛斌 《Journal of Central South University》 SCIE EI CAS 2014年第8期3079-3091,共13页
The optimal path planning for fixed-wing unmanned aerial vehicles(UAVs) in multi-target surveillance tasks(MTST) in the presence of wind is concerned.To take into account the minimal turning radius of UAVs,the Dubins ... The optimal path planning for fixed-wing unmanned aerial vehicles(UAVs) in multi-target surveillance tasks(MTST) in the presence of wind is concerned.To take into account the minimal turning radius of UAVs,the Dubins model is used to approximate the dynamics of UAVs.Based on the assumption,the path planning problem of UAVs in MTST can be formulated as a Dubins traveling salesman problem(DTSP).By considering its prohibitively high computational cost,the Dubins paths under terminal heading relaxation are introduced,which leads to significant reduction of the optimization scale and difficulty of the whole problem.Meanwhile,in view of the impact of wind on UAVs' paths,the notion of virtual target is proposed.The application of the idea successfully converts the Dubins path planning problem from an initial configuration to a target in wind into a problem of finding the minimal root of a transcendental equation.Then,the Dubins tour is derived by using differential evolution(DE) algorithm which employs random-key encoding technique to optimize the visiting sequence of waypoints.Finally,the effectiveness and efficiency of the proposed algorithm are demonstrated through computational experiments.Numerical results exhibit that the proposed algorithm can produce high quality solutions to the problem. 展开更多
关键词 unmanned aerial vehicle path planning in wind field Dubins traveling salesman problem terminal heading relaxation differential evolution
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Context-aware computing-based reducing cost of service method in resource discovery and interaction
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作者 唐善成 《Journal of Chongqing University》 CAS 2004年第2期58-62,共5页
Reducing cost of service is an important goal for resource discovery and interaction technologies. The shortcomings of transhipment-method and hibernation-method are to increase holistic cost of service and to slower ... Reducing cost of service is an important goal for resource discovery and interaction technologies. The shortcomings of transhipment-method and hibernation-method are to increase holistic cost of service and to slower resource discovery respectively. To overcome these shortcomings, a context-aware computing-based method is developed. This method, firstly, analyzes the courses of devices using resource discovery and interaction technologies to identify some types of context related to reducing cost of service, then, chooses effective methods such as stopping broadcast and hibernation to reduce cost of service according to information supplied by the context but not the transhipment-method’s simple hibernations. The results of experiments indicate that under the worst condition this method overcomes the shortcomings of transhipment-method, makes the “poor” devices hibernate longer than hibernation-method to reduce cost of service more effectively, and discovers resources faster than hibernation-method; under the best condition it is far better than hibernation-method in all aspects. 展开更多
关键词 reducing cost of service context-aware computing resource discovery and interaction pervasive computing
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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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