期刊文献+
共找到11篇文章
< 1 >
每页显示 20 50 100
D公司成本管理问题诊断研究*
1
作者 杨苑 《行政事业资产与财务》 2016年第14期67-68,共2页
企业的经营活动中成本管理是一项基础工作,也是企业管理工作的重点。而成本管理诊断是财务诊断的一个非常重要的方面,非常有必要对其进行专项的、系统的研究。本文从采购、生产、销售环节对D公司成本管理进行诊断,找出D公司成本管理... 企业的经营活动中成本管理是一项基础工作,也是企业管理工作的重点。而成本管理诊断是财务诊断的一个非常重要的方面,非常有必要对其进行专项的、系统的研究。本文从采购、生产、销售环节对D公司成本管理进行诊断,找出D公司成本管理存在的弊病,并对症下药,提出切实可行的解决办法,帮助D公司走出成本管理困境,提升企业的竞争力。 展开更多
关键词 成本 成本管理诊断 成本管理
下载PDF
浅论公司成本管理及其成本诊断
2
作者 蔡晔 《现代商业》 2013年第33期140-141,共2页
成本管理是目前制造企业利润实现最大化的重要方法。随着我国经济的腾飞,市场也渐渐趋于成熟,与此同时企业之间的竞争也逐渐加剧,管理成本也渐渐被制造企业提到上日常。对于很多公司来说,这一环节是非常重要的部分,因为只要做好成本管... 成本管理是目前制造企业利润实现最大化的重要方法。随着我国经济的腾飞,市场也渐渐趋于成熟,与此同时企业之间的竞争也逐渐加剧,管理成本也渐渐被制造企业提到上日常。对于很多公司来说,这一环节是非常重要的部分,因为只要做好成本管理的工作,不但能够提升公司的利润,还可以降低公司的占用资金。本文根据作者在外商独资制造企业中多年的成本管理经验及其相关资料文献,分析了目前制造企业的成本管理的现状以及不足,然后提出了相关建议,希望可以起到一定的作用。 展开更多
关键词 成本管理 成本诊断
下载PDF
日本利用DNA晶片诊断鱼病
3
《饲料研究》 CAS 2005年第8期61-61,共1页
日本水产综合研究中心最近成功开发出利用DNA晶片快速诊断鱼类细菌性疾病的新技术。利用DNA晶片的诊断法比过去只能检出特定病原菌的PCR法或培养法不但在检察时间或步骤上缩短许多,在成本上也比较便宜。利用该技术,以往被归类为不明... 日本水产综合研究中心最近成功开发出利用DNA晶片快速诊断鱼类细菌性疾病的新技术。利用DNA晶片的诊断法比过去只能检出特定病原菌的PCR法或培养法不但在检察时间或步骤上缩短许多,在成本上也比较便宜。利用该技术,以往被归类为不明原因的细菌性疾病也都能在一次的诊断中检测出来。该检查方法是在DNA晶片上点上代表性病原菌的DNA,并与取自样品的DNA反映, 展开更多
关键词 日本 DNA晶片 鱼病 诊断技术 诊断成本
下载PDF
商业银行如何进行全面成本管理
4
作者 白向峰 孙应敏 《时代金融》 2001年第5期21-23,共3页
全面成本管理是以降低营运成本,提高经营效益为基本目标,运用现代管理原理和标准化技术,以动因责任成本管理为主线,对商业银行经营管理活动的各层次、各部门、各环节实行成本调节与机会抉择的现代管理方式。全面成本管理(英文简称TCM),... 全面成本管理是以降低营运成本,提高经营效益为基本目标,运用现代管理原理和标准化技术,以动因责任成本管理为主线,对商业银行经营管理活动的各层次、各部门、各环节实行成本调节与机会抉择的现代管理方式。全面成本管理(英文简称TCM),它虽已在一些发达国家许多大、中型企业和我国部分大、中型制造企业普遍使用,但将其用于商业银行经管理还刚刚开始,全面成本管理是一项复要的系统工程,要做好这项工作,除了要树立全新的成本管理理念,掌握其基本属性、运作模式、工作步骤、工作重点等基本理论问题外,还需要把握基本运作方式,并有待于在实践中探索与完善。 展开更多
关键词 全面成本管理 商业银行中间业务 经营效益 营运成本 成本核算 商业银行经营 成本诊断 责任成本管理 成本管理理念 现代管理方式
下载PDF
基于企业成本诊断与成本管理分析
5
作者 刘文雪 高文雅 郭英男 《商场现代化》 2017年第9期201-202,共2页
随着国家经济的快速发展,我国的企业规模也在不断扩大,各大类型的企业都在不断发展。企业经营的主要目的是为了实现经济效益的最大化,因而要尽可能的降低成本,实现企业的成本诊断,加强企业的成本管理对于推进企业的发展而言非常重要。... 随着国家经济的快速发展,我国的企业规模也在不断扩大,各大类型的企业都在不断发展。企业经营的主要目的是为了实现经济效益的最大化,因而要尽可能的降低成本,实现企业的成本诊断,加强企业的成本管理对于推进企业的发展而言非常重要。因此本篇文章主要分析了现阶段企业在成本管理方面存在的一些问题,通过进一步地探究,并提出了加强企业成本管理的具体对策。 展开更多
关键词 企业 成本诊断 成本管理
下载PDF
An optimized ^(13)C-urea breath test for the diagnosis of H pylori infection 被引量:5
6
作者 Germán Campuzano-Maya 《World Journal of Gastroenterology》 SCIE CAS CSCD 2007年第41期5454-5464,共11页
AIM: To validate an optimized ^13C-urea breath test (^13C-UBT) protocol for the diagnosis of H pylori infection that is cost-efficient and maintains excellent diagnostic accuracy. METHODS: 70 healthy volunteers we... AIM: To validate an optimized ^13C-urea breath test (^13C-UBT) protocol for the diagnosis of H pylori infection that is cost-efficient and maintains excellent diagnostic accuracy. METHODS: 70 healthy volunteers were tested with two simplified ^13C-UBT protocols, with test meal (Protocol 2) and without test meal (Protocol 1). Breath samples were collected at 10, 20 and 30 rain after ingestion of 50 mg ^13C-urea dissolved in 10 mL of water, taken as a single swallow, followed by 200 mL of water (pH 6.0) and a circular motion around the waistline to homogenize the urea solution. Performance of both protocols was analyzed at various cut-off values. Results were validated against the European protocol. RESULTS: According to the reference protocol, 65.7% individuals were positive for H pylori infection and 34.3% were negative. There were no significant differences in the ability of both protocols to correctly identify positive and negative H pylori individuals. However, only Protocol 1 with no test meal achieved accuracy, sensitivity, specificity, positive and negative predictive values of 100%. The highest values achieved by Protocol 2 were 98.57%, 97.83%, 100%, 100% and 100%, respectively.CONCLUSION: A 10 min, 50 mg ^13C-UBT with no test meal using a cut-off value of 2-2.5 is a highly accurate test for the diagnosis of H pylori infection at a reduced cost. 展开更多
关键词 H pylori ^13C-urea breath test DIAGNOSIS ACCURACY COST
下载PDF
Fault detection of large-scale process control system with higher-order statistical and interpretative structural model 被引量:1
7
作者 耿志强 杨科 +1 位作者 韩永明 顾祥柏 《Chinese Journal of Chemical Engineering》 SCIE EI CAS CSCD 2015年第1期146-153,共8页
Nonlinear characteristic fault detection and diagnosis method based on higher-order statistical(HOS) is an effective data-driven method, but the calculation costs much for a large-scale process control system. An HOS-... Nonlinear characteristic fault detection and diagnosis method based on higher-order statistical(HOS) is an effective data-driven method, but the calculation costs much for a large-scale process control system. An HOS-ISM fault diagnosis framework combining interpretative structural model(ISM) and HOS is proposed:(1) the adjacency matrix is determined by partial correlation coefficient;(2) the modified adjacency matrix is defined by directed graph with prior knowledge of process piping and instrument diagram;(3) interpretative structural for large-scale process control system is built by this ISM method; and(4) non-Gaussianity index, nonlinearity index, and total nonlinearity index are calculated dynamically based on interpretative structural to effectively eliminate uncertainty of the nonlinear characteristic diagnostic method with reasonable sampling period and data window. The proposed HOS-ISM fault diagnosis framework is verified by the Tennessee Eastman process and presents improvement for highly non-linear characteristic for selected fault cases. 展开更多
关键词 High order statistics Nonlinear characteristics diagnosis Interpretative structural model TE process
下载PDF
Sequential fault diagnosis strategy with imperfect tests considering life cycle cost 被引量:2
8
作者 张士刚 胡政 温熙森 《Journal of Central South University》 SCIE EI CAS 2013年第12期3513-3521,共9页
The problem of sequential fault diagnosis is to construct a diagnosis tree that can isolate the failure sources with minimal test cost. Pervious sequential fault diagnosis strategy generating algorithms only consider ... The problem of sequential fault diagnosis is to construct a diagnosis tree that can isolate the failure sources with minimal test cost. Pervious sequential fault diagnosis strategy generating algorithms only consider the execution cost at application stage, which may result in a solution with poor quality from the view of life cycle cost. Furthermore, due to the fact that uncertain information exists extensively in the real-world systems, the tests are always imperfect. In order to reduce the cost of fault diagnosis in the realistic systems, the sequential fault diagnosis problem with imperfect tests considering life cycle cost is presented and formulated in this work, which is an intractable NP-hard AND/OR decision tree construction problem. An algorithm based on AND/OR graph search is proposed to solve this problem. Heuristic search based on information theory is applied to generate the sub-tree in the algorithm. Some practical issues such as the method to improve the computational efficiency and the diagnosis strategy with multi-outcome tests are discussed. The algorithm is tested and compared with previous algorithms on the simulated systems with different scales and uncertainty. Application on a wheel momentum system of a spacecraft is studied in detail. Both the simulation and application results suggest that the cost of the diagnosis strategy can be reduced significantly by using the proposed algorithm, especially when the placement cost of the tests constitutes a large part of the total cost. 展开更多
关键词 test sequencing problem sequential fault diagnosis imperfect test life cycle cost AND/OR graph
下载PDF
Validity and cost comparison of ^(14)carbon urea breath test for diagnosis of H Pylori in dyspeptic patients 被引量:5
9
作者 Shahid Rasool Shahab Abid Wasim Jafri 《World Journal of Gastroenterology》 SCIE CAS CSCD 2007年第6期925-929,共5页
AIM: To validate and compare the cost of microdose ^14C urea breath test (UBT) with histology and rapid urease test for the diagnosis of H Py/ori. METHODS: Ninety-four consecutive patients with dyspeptic symptoms ... AIM: To validate and compare the cost of microdose ^14C urea breath test (UBT) with histology and rapid urease test for the diagnosis of H Py/ori. METHODS: Ninety-four consecutive patients with dyspeptic symptoms undergoing gastroscopy were enrolled. Gastric biopsies were taken for histology and rapid urease test. UBT was performed after gastroscopy by microdose ^14 urea capsules. Sensitivity, specificity and accuracy of UBT were calculated and compared with histology and rapid urease test. Cost comparison of these tests was also performed. RESULTS: H pylori was diagnosed by histology and rapid urease test in 66 (70%) and 61 (65%) patients, while ^14C UBT detected infection in 63 (67%). Accuracy of UBT was 93% in comparison with histology while its positive and negative predictive values were 97% and 84%, respectively. Comparison of ^14C UBT with rapid urease test gives an accuracy of 96%, with positive and negative predictive values of 95% and 97%, respectively. These results were highly reproducible with a Kappa test (P value 〈 0.001). Cost of histology or rapid urease test with gastroscopy was 110 USD or 95 USD respectively while the cost of UBT was 15 USD.CONCLUSION: Microdose ^14C UBT was comparable to histology and rapid urease test. ^14C UBT is an economical, self sufficient and suitable test to diagnose active Hpylori infection in less developed countries. 展开更多
关键词 H pylori MICRODOSE ^14C urea breath test DIAGNOSIS RELIABLE Economical
下载PDF
开展成本管理诊断 为推行全面成本管理打好基础
10
《中国城市金融》 北大核心 2000年第9期14-16,共3页
关键词 重庆 工商银行 成本管理诊断 全面成本管理
原文传递
新技术在钻井平台设备管理上的应用
11
作者 陈克 《中国造船》 EI CSCD 北大核心 2003年第z1期23-26,共4页
设备故障诊断技术是继PMS(计划保养系统)基础上发展起来,目的是能抑制设备运转事故的发生,有效地保证设备运转的连续性,并能最大限度地节约成本.随着今天的计算机及其网络技术的发展,并在强度安全生产责任和控制维修成本的今天,我们应... 设备故障诊断技术是继PMS(计划保养系统)基础上发展起来,目的是能抑制设备运转事故的发生,有效地保证设备运转的连续性,并能最大限度地节约成本.随着今天的计算机及其网络技术的发展,并在强度安全生产责任和控制维修成本的今天,我们应当寻求更有效方法,我们怎么样才避免象去年南海四号钻井绞车的滚筒不再被卡死、南海二号和南海五号的主机严重机械事故呢……应用此项技术是时候了! 展开更多
关键词 计划保养系统 故障诊断技术 安全生产 节约成本
下载PDF
上一页 1 下一页 到第
使用帮助 返回顶部