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《管理会计》讲座
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作者 丁世连 《会计之友》 1985年第4期43-47,共5页
第一讲:管理会计概述管理会计是一门现代会计学科。在我国,党的十一届三中全会以后,实行工作重点的转移,要求经济工作讲求经济效益,管理会计才开始被人们注意和重视。为便于企业会计人员学习和应用管理会计,本讲座拟就管理会计概述、本... 第一讲:管理会计概述管理会计是一门现代会计学科。在我国,党的十一届三中全会以后,实行工作重点的转移,要求经济工作讲求经济效益,管理会计才开始被人们注意和重视。为便于企业会计人员学习和应用管理会计,本讲座拟就管理会计概述、本量利分析和会计决策(上、下)几个专题,作四次讲述。本讲概略谈四个问题。 (一)现代企业管理与管理会计 1、现代企业管理的主要标志和特点企业管理是指对企业活动的具体安排,每个企业都要按照社会化大生产的特点和客观规律,进行企业的计划、生产、技术、质量、设备、劳动。 展开更多
关键词 管理会计 会计学科 本量利分析 企业会计人员 现代管理 现代数学方法 中国式管理 生产成本计划 财务会计 经济活动
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Remanufacturing production planning considering quality cost and demand substitution 被引量:2
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作者 苏春 安政 《Journal of Southeast University(English Edition)》 EI CAS 2011年第2期222-226,共5页
Aiming to minimize the total production costs in a single planning period, a nonlinear integer programming model for remanufacturing production plans is established considering the influence of different qualities of ... Aiming to minimize the total production costs in a single planning period, a nonlinear integer programming model for remanufacturing production plans is established considering the influence of different qualities of returns acting on production cost. Three different remanufacturing and discarding strategies are adopted to analyze the change rules of the total production costs. The results returns is greater than indicate that when the number of remanufacturing returns of high the demand, preferentially quality and discarding those of low quality can bring better economic benefits due to manufacturing cost reduction. However, when the number of returns is smaller than the demand, there is no need to consider grading of returns, whereas new demand of remanufacturing. parts are required to satisfy the 展开更多
关键词 REMANUFACTURING production planning qualitycost demand substitution
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A Genetic Algorithm-based Approach to Scheduling of Batch Production with Maximum Profit 被引量:6
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作者 伍联营 胡仰栋 +1 位作者 徐冬梅 华贲 《Chinese Journal of Chemical Engineering》 SCIE EI CAS CSCD 2005年第1期68-73,共6页
The optimal scheduling of multi-product batch process is studied and a new mathematics model targeting the maximum profit is proposed, which can be solved by the modified genetic algorithm (MGA) with mixed coding (seq... The optimal scheduling of multi-product batch process is studied and a new mathematics model targeting the maximum profit is proposed, which can be solved by the modified genetic algorithm (MGA) with mixed coding (sequence coding and decimal coding) developed by us. In which, the partially matched cross over (PMX) and reverse mutation are used for the sequence coding, whereas the arithmetic crossover and heteropic mutation are used for the decimal coding. In addition, the relationship between production scale and production cost is analyzed and the maximum profit is always a trade-off of the production scale and production cost. Two examples are solved to demonstrate the effectiveness of the method. 展开更多
关键词 production scheduling batch process combinatorial optimization genetic algorithm
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