关于高职“系本管理”模式的探析

从学习型组织创建的角度,运用学习型组织理论来＂系统思考＂分析高职院校的内部管理诸因素,构建一种在院系二级管理体系下,将管理重心放在系一级的高职院校＂系本管理＂模式。

Integrating Activity-Based Costing （ABC） and Theory of Constraint （TOC） for Improved and Sustained Cost Management

Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms＇ competitive advantage in relation to cost leadership strategy. Consequently, firms have implemented contemporary cost management systems, such as activity-based management, business process re-engineering, life-cycle costing, target costing, and theory of constraint （TOC）, to enable them to become low-cost producers and compete effectively and sustain their performance. Furthermore, focusing on cost management to improve profitability has led to the integration of activity-based costing （ABC） and TOC. Therefore, the aim of this study is to review literature and discuss how integration of ABC and TOC can result in improved and sustained cost management. While these methods have different approaches in addressing cost management, treating them as complementary cost management approaches can result in improved cost management due to improved product costing, improved cost reporting, improved product-mix decisions, and improved cycle-time management. Improvement in cost management will then result in sustained cost management. Sustained cost management is further enhanced with the investment in information customer and shareholder value technology that supports cross-functional decision making to continue creating to remain competitive in the market.

Extension of Switching Costs Antecedents Based on Customers＇ Social Ties

The effects of customers' social ties on switching costs have recently attracted researchers' attention.This study formally included customers' social ties as a new antecedent to supplement those elucidated by Burnham in 2003.Through empirical research,this study successfully verified the reliability and validity of items created to measure social ties,and it demonstrated the facilitating effects of social ties as an antecedent on customers' procedural and relational switching costs.Finally,the study lists managerial implications aimed at retaining customers through knowledge of this added antecedent.

Groundwater Management under the Kabu-ido System in Noubi Plain, Japan, 1810s-1860s

The purpose of this paper is to clarify how the Kabu-ido system can be employed to successfully regulate groundwater pumping. This was accomplished by analyzing surviving historical documents, including budgetary notes and a diary. The Kabu-ido system was a customary institution for groundwater management in a ring levee area of the Noubi Plain in Japan that consisted of three programs： restriction of groundwater pumping through a permit system, groundwater pricing and economic compensation. The system was created in the 1810s and survived for 100 years. This paper covers the Kabu-ido system from the 1810s to the 1860s, the first half of the 100-year history. Excessive groundwater pumping is not a new environmental problem. Although many case studies have investigated remedial actions, few have investigated how local residents addressed the problem before the 20th century because of a lack of documents. The Kabu-ido system is an exception in which of the procedure was documented in writing. The historical data indicate that it was a pioneering institution for groundwater management.

Allocation of congestion relief cost based on flow change on the congested facilities

Congestion management in an electricity market is introduced in this paper and a new method of allocating congestion cost to transactions is proposed. The proposed method is a two-step process, in which the total congestion cost is firstly allocated to congested facilities and then to each transaction involved. The cost of relieving a congested facility allocated to each transaction is proportional to the power flow change on the congested facility caused by the transaction. The more the power flow change is on the congested facility caused by the transaction, the deeper the degree of involvement by the transaction. Therefore, cutting down the magnitudes of such transactions contributes to relieving congestion. Test results on a 5-bus system indicate that the proposed method can reflect reasonably the degree of involvement by each transaction in the congestion and provide correct price signals contributing to relieving congestion.

Discussion on Construction Project Cost Composition and Its Management

That budget estimate exceeds estimate, budget exceeds budget estimate, and actual budget exceeds budget usually exists in the management of construction project cost, suggesting the cost management and control of construction project are not the management and control of product cost in a general sense. In terms of construction project, cost management and control is the core of the project and is implemented throughout all stages of the project, so it is complicated system engineering. In this paper, construction project cost composition and its management measures are mainly discussed.

Vehicle Operating, Accident and User Time Costs in Pavement Management Systems： Approach for Portuguese Conditions

This paper presents a description and analysis of the most important models to predict each of the Road User Costs components （Vehicle Operating Costs, Accident Costs and Value of Time） and proposes a model for estimating RUC components suitable for the Portuguese road network. These results are part of a research which aimed to obtain a Road User Cost Model to be used as a tool in road management systems. This model is different from other models by the fact that it includes a simple formulation that allows calibration and calculation of cost parameters, for any year, in a simple and fast way, providing trustworthy results. The required data is already available in Portuguese institutions, allowing periodic revision of cost parameters to insure accuracy.

Study on the Development of Small and Micro-sized Enterprises in Hubei Province

The development of small and micro-sized enterprises is of vital significance for the steady and rapid social economy. In recent years, the developing environment for the small and micro-sized enterprises in Hubei province has become increasingly severe, and the problems such as high management cost, high taxes and fees, financing difficulties, and labor shortages of the small and micro-sized enterprises have been more obvious, so that the further development, transformation, and upgrading of the small and micro-sized enterprises are severely restricted. In order to promote the development of the small and micro-sized enterprises, the developing environment for the small and micro-sized enterprises should be further optimized, the tax environment for supporting the development of the small and micro-sized enterprises should be well improved, the financing system should be promoted to be sound, the industrial structure should be actively adjusted, and also the development quality should be increased.

Effective Approach to Elevate the Intelligence of Management Decision System

Based on the sticking point of the low intelligence of the existing management decision system,this paper puts forward the idea of enriching and refining the knowledge of the system and endowing it with the ability to learn by means of adopting three types of heterogeneous knowledge representation and knowledge management measures.At length,this paper outlines the basic framework of an intelligence system for the sake of management decision problem.

Modem Cost Management in the Transport Company Through the Activity-Based Costing （ABC） Method

Road transport is a flexible mode of transport and its importance in era of globalization increases. Management of road transport companies is, in this turbulent environment, exposed to many technical, legislative, and economic problems. Especially, the growing economic pressure leads to an urgent requirement of the manager and control system improvement. Activity-based costing （ABC） method is a very powerful tool to improve products, services, processes, and market strategies. ABC allows company management to understand what causes costs and how to manage them. Company under this scheme may get a glimpse of how efficiently a company converts the source value. The main objective of our research was to assess the possibility of application of the ABC method in a transport undertaking. ABC method as a fundamentally different view on the cost in the transport business helps to find the reasons of cost and thereby influences their levels to make better use of resources.. New managerial accounting methods aim to show management what information is needed, how and where this information can be obtained, and how they can be useful for the management of the company＇s proper planning, decision-making, and control. Information provided by management accounting is often a key factor in the analysis of alternative ways of solving problems. This article focuses on the transport enterprise management and helps to decide on the use of this method in business practice.

New method for the determination of convective heat transfer coefficient in fully-developed laminar pipe flow

Convective heat transfer coefficient is one of the most vital parameters which reveals the thermal efficiency of a pipe flow.To obtain such coefficients for problems with variable pipe wall temperature,numerical iterative methods should be used which could be time-consuming and less accurate.In this paper,thermophysical properties of fluids are assumed to be constant.We define a variable related to the temperature gradient of the pipe wall and study the varying law of the local coefficient.Then,a sample-based scheme is proposed to avoid the calculation of a time-consuming problem in the use of solutions with low computing cost.To verify its accuracy,several problems in normal circle pipes with variable factors,such as the various temperatures of the pipe wall,the different radius of the pipe,and various velocities of fluid flow,are well resolved.Meanwhile,its validity in a convergent pipe is also studied.From the obtained results,the high accuracy and efficiency of the proposed scheme can be confirmed.Therefore,the proposed scheme for determining the convective heat transfer coefficient has great potential in engineering problems.