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耐消品制造行业成本精细化管控与核算探讨
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作者 吴汝来 《中国总会计师》 2023年第3期62-66,共5页
受近年来国内外疫情的影响,加之企业间竞争加剧,以及直播等行业兴起带来的消费方式和消费观念的改变,使得制造企业的毛利不断下降。而利润只能来自对成本的极致控制,消除成本的浪费是获取利润的根本。因此,加强成本精细化管控与核算对... 受近年来国内外疫情的影响,加之企业间竞争加剧,以及直播等行业兴起带来的消费方式和消费观念的改变,使得制造企业的毛利不断下降。而利润只能来自对成本的极致控制,消除成本的浪费是获取利润的根本。因此,加强成本精细化管控与核算对耐消品制造企业来说,是提高其自身竞争力的重要途径。制造业企业的精细化成本管理模式主要是通过将设计研发精细化、预算编制精细化、采购管理精细化、生产管理精细化、存货管理精细化、成本核算精细化、数据分析精细化、绩效考核精细化等多环节的精细化管理措施落实到每一个管理环节中去,从而实现企业由粗放型管理向精细化管理转变,实现产品成本的最小化,同时达到降本增效的目的。 展开更多
关键词 耐消品 制造业 精细化 成本管理
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Housing Correlates of Under-Five Mortality in Urban Ethiopia
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作者 Hadgu Bariagaber 《Sociology Study》 2015年第3期184-202,共19页
Little studies and analysis have been undertaken to investigate the housing determinants of under-five mortality in Ethiopia. This study, therefore, explores the impacts of urban housing variables on the levels and pa... Little studies and analysis have been undertaken to investigate the housing determinants of under-five mortality in Ethiopia. This study, therefore, explores the impacts of urban housing variables on the levels and patterns of under-five mortality in the country based on the SPSS (Statistic Package for Social Science) file of the 2005 Ethiopian Demographic and Health Survey (EDHS). This survey covered a sample of about 4,420 households/housing units of urban Ethiopia. The under-five deaths are computed for women in the age group 15-49 by subtracting the number of children living from children ever born (CEB) and established the proportion dead by dividing deaths by CEB corresponding to the categorical variables of housing structure, facilities, and household durables. The analytical techniques of the study included univariate, bivariate, and multivariate data analysis of the proportional variations of childhood mortality patterns being manifested by "bar graphs" with respect to housing situations as well as household durables. Amongst the categorical variables of the housing structures, facilities, and household durables with the highest no prevalence of under-five mortality levels are found to be the units of unconventional walls, thatched/leaf/reed roofing, animal dung flooring, shared pit latrine/use of bucket/bush, using kerosene, firewood/straw/charcoal for cooking, unconventional lighting, unprotected water supply, households with no durables. 展开更多
关键词 HOUSING under-five mortality CORRELATES descriptive statistics
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