This paper aims to find unit cost of a product for firms. It establishes a linear cost model to find unit cost. Linear goal programs assume a direct relationship between independent variable and dependent variable. De...This paper aims to find unit cost of a product for firms. It establishes a linear cost model to find unit cost. Linear goal programs assume a direct relationship between independent variable and dependent variable. Dependent variable of linear model is unit cost. Independent variables are cost accounting variables. They are supply cost, labor cost, and administration cost. This study assumes a direct relationship between supply-labor-administration costs and unit cost. Therefore, it establishes a linear cost model. The major research question of this study is to apply linear goal programming to cost accounting. The goal of this linear program is to find unit cost of product. This study uses quantitative method and human capital method. The main research result is linear costing model itself.展开更多
Based on this evidence and many other examples, this paper advocates a drastic overhaul of the system, in which a distinction is made between simple, standard projects, less simple solutions that can be assessed with ...Based on this evidence and many other examples, this paper advocates a drastic overhaul of the system, in which a distinction is made between simple, standard projects, less simple solutions that can be assessed with performance requirements, and high-value projects which are handled in accordance with the science of probabilistics. Next to or in addition to the Council of State, there has to be a technical body appointed under statute with non-departmental public body status, which can issue binding rulings in technical disputes, with very short procedural delays.展开更多
In the stage of education, the college management is the indispensable part in the college education and teaching, but the management of colleges and universities is clearly different from the management of the junior...In the stage of education, the college management is the indispensable part in the college education and teaching, but the management of colleges and universities is clearly different from the management of the junior and senior high schools, which is decided by the educational ages, and is also determined by the educational targets. In the management of the colleges and universities, how can we carry out the management of high quality？ To solve this problem, the author of this paper will carry out the analysis and elaboration from the three levels of the comparison between the management work on the college students in China and America, the transformation factors that the management work on the university students in our country is facing, and the relevant recommendations on the management work on the college students, in order to improve the quality of the management on the colleges and universities, and promote the sound development of the higher education.展开更多
文摘This paper aims to find unit cost of a product for firms. It establishes a linear cost model to find unit cost. Linear goal programs assume a direct relationship between independent variable and dependent variable. Dependent variable of linear model is unit cost. Independent variables are cost accounting variables. They are supply cost, labor cost, and administration cost. This study assumes a direct relationship between supply-labor-administration costs and unit cost. Therefore, it establishes a linear cost model. The major research question of this study is to apply linear goal programming to cost accounting. The goal of this linear program is to find unit cost of product. This study uses quantitative method and human capital method. The main research result is linear costing model itself.
文摘Based on this evidence and many other examples, this paper advocates a drastic overhaul of the system, in which a distinction is made between simple, standard projects, less simple solutions that can be assessed with performance requirements, and high-value projects which are handled in accordance with the science of probabilistics. Next to or in addition to the Council of State, there has to be a technical body appointed under statute with non-departmental public body status, which can issue binding rulings in technical disputes, with very short procedural delays.
文摘In the stage of education, the college management is the indispensable part in the college education and teaching, but the management of colleges and universities is clearly different from the management of the junior and senior high schools, which is decided by the educational ages, and is also determined by the educational targets. In the management of the colleges and universities, how can we carry out the management of high quality？ To solve this problem, the author of this paper will carry out the analysis and elaboration from the three levels of the comparison between the management work on the college students in China and America, the transformation factors that the management work on the university students in our country is facing, and the relevant recommendations on the management work on the college students, in order to improve the quality of the management on the colleges and universities, and promote the sound development of the higher education.
