国际水利水电工程EPC项目经营产值核算法探讨

国际水利水电工程EPC项目产值的计算对于EPC项目经营活动具有重要意义。针对合同产值和合同结算产值现有计算方法不能较好地用于国际水利水电工程EPC项目核算的要求,分析了EPC项目的结算特点、结算方式和影响结算的因素,提出了经营产值核算法。笔者认为,在国际工程EPC项目前期和中期,应采用经营产值核算法进行会计核算,而在EPC项目后期,仍可以采用《建造合同准则》规定的核算方法。

携手企业共赴青特集团交流学习

2021年7月20日,《设备管理与维修》杂志携手中国核工业电机运行技术开发有限公司(以下简称"中核电机")及上海华阳检测仪器有限公司(以下简称"华阳公司")共赴青岛青特集团参观、交流学习。一行人在青特集团动力部部长徐玉智的陪同下参观了青特集团展厅。对青特集团从创办初期,到现在业务的多元化发展历程有了清晰的了解。青特集团一路走来,离不开集团领导对改革开放出初期公司发展路线的定位与坚持。青特集团目前经营产值,为国家的汽车工业、交通、运输等行业的发展作出了巨大贡献。

Innovative Business Modelsinthe Morden Media Industry

In the modem media industry, in addition to the traditional business model of proprietary products selling, there are a number of new business models that involve free distribution of whole products, or some parts of the products. The advantage of the open business model is in the value creation by a large community of developers, whereas the proprietary business model means a simpler form of value capture. However, open and closed business models can not exist in pure form： the proprietary model does not give enough space for innovation, while the open model gives insufficient opportunities for generating profit. An investigation of the problem of optimal business model choice at the monopolistic market indicates that the fully closed business model is less efficient than the model with the closed core and open extensions; it is profitable for any firm to open all of those ideas and technologies that can not be used without the base module; the completely open business model is optimal if and only if a substantial part of the consumer value is determined by additional services or innovative activity of the users.

河北“新农人”发展初具规模 五方面工作亟待加强

为深入了解当前河北“新农人”发展经营状况,国家统计局河北调查总队对河北省11市的1000位“新农人”开展了调研。结果显示:各地多措并举助力“新农人”发展壮大,近三成“新农人”2023年经营产值较上年呈增长趋势。