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鹰潭市蔬菜价格放开后的情况
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作者 刘勇 苏锡权 《价格月刊》 1986年第9期15-16,共2页
一、蔬菜放开、利国富农 1.产量提高、收入增加。自84年蔬菜放开后,菜农有了自主权,调动了菜农的积极性,促进了生产发展。据鹰潭市月湖区蔬菜办公室统计,84年全区蔬菜上市量1700万斤,85年增加到1850万斤,市区居民平均每人每天达0.8斤。8... 一、蔬菜放开、利国富农 1.产量提高、收入增加。自84年蔬菜放开后,菜农有了自主权,调动了菜农的积极性,促进了生产发展。据鹰潭市月湖区蔬菜办公室统计,84年全区蔬菜上市量1700万斤,85年增加到1850万斤,市区居民平均每人每天达0.8斤。85年老菜区人平均收入500元,新菜区人平均收入接近130元。 2.菜质细嫩,食用率提高,蔬菜放开前,是由市蔬菜公司统管经营的,群众普遍反映“菜质较差、黄叶多、根泥多、菜梗老,菜场满地是烂菜叶,食用率只有60%。”蔬菜放开后,生产、经营者加强管理。 展开更多
关键词 蔬菜供应 蔬菜价格 鹰潭市 加强管理 放开 平均收入 统管经营 菜农 生产发展 蔬菜生产
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国营林场改革的新路子
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作者 潜高起 黄飞来 胡晖 《华东森林经理》 1999年第2期61-64,共4页
脱贫解困是当前贫困国营林场急待解决的问题。浙江省武义县林场通过以“分户经营为基础,统管经营相结合”的经营机制转换和管理体制的改革,较快地摆脱了困境,取得了明显的成效。
关键词 武义县林场 分户经营 统管经营
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The Development of Costing Systems: A Historical Perspective
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作者 Yaping Ning 《Journal of Modern Accounting and Auditing》 2005年第2期16-29,共14页
The paper studies the historical development of costing systems. The changes of costing systems are proposed to be caused by the changes in product market, production technology and demand for control. The result of t... The paper studies the historical development of costing systems. The changes of costing systems are proposed to be caused by the changes in product market, production technology and demand for control. The result of this research provides historical evidence to support the proposition. 展开更多
关键词 change of costing systems product market production technology demand for control
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Creating a Business Process Monitoring System "A-IOMS" for Software Development
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作者 Hirotake Sakai Kakuro Amasaka 《Chinese Business Review》 2012年第6期588-595,共8页
In this paper, the authors establish the Amalab-integrated operation management system (A-IOMS) as a new way to carry out software development and monitor business processes. This new system puts the previously cons... In this paper, the authors establish the Amalab-integrated operation management system (A-IOMS) as a new way to carry out software development and monitor business processes. This new system puts the previously constructed the Amalab-project planning navigation system (A-PPNS) to work throughout the entire organization. The A-IOMS has several key elements. Specifically, the authors have constructed: (1) a Hi-reliability estimation system diagnostic tool that pinpoints problems with software development estimates and offers a prescription for resolving them; (2) a QA table map that allows for an immediate, thorough, and consistent quality assurance process; (3) a system for sharing software development schedules throughout the organization; and (4) a technological asset completion reporting system for passing down and cultivating software development technologies and strategically expanding them. The authors verified the effectiveness of the A-IOMS at company A, a systems integration company, and the given outcomes were obtained. 展开更多
关键词 software development business process A-IOMS project management
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Implementing Enterprise Systems for Management: A Case of Kenyan Universities
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作者 Clement Nyandiere Faustin Kamuzora +1 位作者 Ismail Ateya Lukandu Vincent Omwenga 《Computer Technology and Application》 2012年第8期558-563,共6页
Kenyan universities, as other business entities, are implementing various information systems to facilitate their operations. The systems include enterprise systems which are implemented to enhance institutional manag... Kenyan universities, as other business entities, are implementing various information systems to facilitate their operations. The systems include enterprise systems which are implemented to enhance institutional management given their emphasis on standardisation, streamlining, and integration of business operations. In this study, the authors have established that Kenyan universities have mainly implemented systems for finance and accounting, student admissions, examinations management, and library services. The authors have also established that there are no significant differences in information systems needs among Kenyan universities, but there are significant differences in strengths and weaknesses among the private and public universities in the capabilities of systems they have implemented. The authors have further established that despite fears especially on delays in projects implementation and system costs, Kenyan universities are in a position to implement enterprise systems to facilitate their operations. However, the universities need to allocate more funds to systems implementation if they have to successfully implement enterprise systems which generally require more resources than ordinary software applications. 展开更多
关键词 Enterprise resource planning systems (ERPs) information systems university management.
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商业企业增值税税款倒挂问题亟待解决
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作者 刘原 《河南税务》 1997年第4期36-37,共2页
随着我国社会主义市场经济体制的逐步确立,商品流通领域发生了很大变化,商业企业的经营方式也趋多样化,由过去单一的统管经营转变为统管分营、承包、租赁经营.实行新税制以后,由于征管手段和社会配套措施还跟不上,致使税收管理上存在着... 随着我国社会主义市场经济体制的逐步确立,商品流通领域发生了很大变化,商业企业的经营方式也趋多样化,由过去单一的统管经营转变为统管分营、承包、租赁经营.实行新税制以后,由于征管手段和社会配套措施还跟不上,致使税收管理上存在着一些漏洞,特别是国有商业企业增值税长期倒挂现象比较普遍.一、存在的问题:通过调查研究,我们发现存在以下五个方面的问题:1、利用破产老企业,重新建立新企业,将原来库存可销存货转入新企业,债务留给老企业的办法,逃避税收.如某地百货总公司在94年成立时,一次从原百货站购进750万元的商品,取得增值税专用发票进项税额120万元,以后三年正常购销经营中,到96年9月底仍有留抵税款108万元;而原百货站将750万元商品销售给百货总公司时,却未申报纳税. 展开更多
关键词 企业增值税 小规模纳税人 总机构 分支机构 增值税专用发票 市场经济体制 总公司 统管经营 商业企业 税收管理
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