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市政施工企业成本统计、核算的分析浅议
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作者 李吉富 《市场研究》 1999年第10期46-47,共2页
建设部在九十年代初已经提出了市政施工单位变为企业推向市场的宏观目标,但实施进度并不快,就我省来讲,虽有一些市政施工单位定为企业性质,但大多数仍为事业单位,企业管理。而企业的管理模式,经营策略仍带有浓厚的计划经济烙印,不管单... 建设部在九十年代初已经提出了市政施工单位变为企业推向市场的宏观目标,但实施进度并不快,就我省来讲,虽有一些市政施工单位定为企业性质,但大多数仍为事业单位,企业管理。而企业的管理模式,经营策略仍带有浓厚的计划经济烙印,不管单位的性质如何,近几年在市场经济改革大潮的冲击下,旧有的管理办法已远远跟不上形势发展的要求:生产任务不足,资金周转困难,经济效益滑坡,职工收入增幅不大,甚至下降的诸多难题, 展开更多
关键词 市政施工企业 成本统计 统计成本分析 预算成本 实物量 主材 单项工程 会计核算 材料费 工程成本
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浅析建筑企业项目成本控制
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作者 俞瑞兰 吴成双 张丽娟 《煤炭经济研究》 北大核心 2000年第9期71-72,共2页
关键词 建筑企业 项目成本控制 目标成本 成本统计分析
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企业规模经济及界定 被引量:11
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作者 张东日 《技术经济》 2003年第4期30-32,共3页
1、引言 经济学家A.Morshall 1904年在<经济学原理>中利用局部均衡理论,通过成本函数的分析,从理论角度解决了规模经济的界定问题.1959年,G.Marx和A.Silberston通过对汽车工业规模经济的研究,提出了著名的Marx-Silberston曲线,从... 1、引言 经济学家A.Morshall 1904年在<经济学原理>中利用局部均衡理论,通过成本函数的分析,从理论角度解决了规模经济的界定问题.1959年,G.Marx和A.Silberston通过对汽车工业规模经济的研究,提出了著名的Marx-Silberston曲线,从实证角度验证了企业规模经济的存在.同发达的工业化国家相比,我国工业企业的规模普遍偏小,远未达到行业规模经济的标准,我国进入WTO后,在世界经济一体化大潮的影响下,工业企业面临产业结构重大调整的关键时期.根据我国企业特点,探索企业规模经济原理,揭示规模经济适用范围,提出企业集团规模经济概念,并加以定性和定量化界定尤为必要. 展开更多
关键词 企业 规模经济 经济规模 规模收益 度量方法 统计成本分析 工程法
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Optimization of drilling and blasting operations in an open pit mine——the SOMAIR experience 被引量:4
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作者 AFENI Thomas Busuyi 《Mining Science and Technology》 EI CAS 2009年第6期736-739,共4页
Drilling and blasting play vital roles in opencast mining. These operations not only affect the cost of production directly but as well and significantly, the overall operational costs. This research was carried out t... Drilling and blasting play vital roles in opencast mining. These operations not only affect the cost of production directly but as well and significantly, the overall operational costs. This research was carried out to find a possible way of optimizing the drilling and blasting operations in an open pit mine of Somair (Société des Mines de l’Air), in the Niger Republic. In order to optimize the drilling operation, the time taken by two drilling machines to accomplish the same task was analyzed statistically. The result indicates that the Down the Hole Hammer Drilling Rig (DMNo406) is more efficient than the Drill Master (DM405). The relative unit consumption of two explosives (Explus and Nitram 9), when used under the same operating conditions, were also considered and the results indicate Explus to be more economical per unit consumption with a range of 0.15 g/t–0.183 g/t, when compared with Nitram 9 with a unit consumption range of 0.19 g/t-0.24 g/t in the study area. 展开更多
关键词 DRILLING BLASTING cumulative time unit consumption explosive
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The Impact of Enterprise Resource Planning (ERP) System on the Cost and Price of Auditing Auditor's Perspective
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作者 Murat Azaltun Irem Batibay Ilker Calayoglu Hüseyin Mert Hakan Tartan 《Journal of Modern Accounting and Auditing》 2013年第4期497-504,共8页
Technology plays a key role in today's business environment. Many companies greatly rely on computers and software to provide accurate information to effectively manage their business processes. It is becoming increa... Technology plays a key role in today's business environment. Many companies greatly rely on computers and software to provide accurate information to effectively manage their business processes. It is becoming increasingly necessary for all businesses to incorporate information technology solutions to operate successfully. One way for many corporations to adopt information technology (IT) on a large scale is by installing enterprise resource planning (ERP) systems to accomplish their business transactions and data-processing needs. ERP systems are software packages that enable the integration of business processes throughout an organization. This study aims to determine the effect of the ERP system on the cost of auditing period compared with traditional computerized (non-ERP) systems. According to cost analysis, the study also points out the changes in audit price. The methodology used in this research is survey-based data collection. The questionnaires are sent to auditors who are working with companies with ERP systems. The answers are processed and analyzed using Statistical Package for Social Sciences (SPSS) 20. The data are performed using the statistical test to determine the effect of ERP usage on the cost of auditing process and pricing policy of auditors. The findings of this study are: (1) Companies with ERP systems are reducing their auditing costs; and (2) Auditing companies are not implying a low rate of price to their customers using ERP. 展开更多
关键词 enterprise resource planning (ERP) audit cost audit price
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Authorship Identification of Classical Japanese Literature Using Quantitative Analysis
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作者 Gen Tsuchiyama Masakatsu Murakami 《Journal of Mathematics and System Science》 2013年第12期631-640,共10页
Singular authorship of"The Tale of Genji," which is the greatest accomplishment in classical Japanese literature, is doubtful In this study, we statistically analyze whether the author of Uji Jujo, which comprises t... Singular authorship of"The Tale of Genji," which is the greatest accomplishment in classical Japanese literature, is doubtful In this study, we statistically analyze whether the author of Uji Jujo, which comprises the last ten chapters of the "Tale of Ganji," is same as that of other chapters by using statistical analyses such as principal component analysis and random forests. The result of the analyses of word frequency shows that there is no obvious difference in word usage between the ten chapters and others. Thus, we conclude that it is highly possible that the chapters' author is same as that of others. 展开更多
关键词 STYLOMETRY authorship attribution classical Japanese literature principal component analysis random forests
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