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全面质量管理与质量成本制度 被引量:8
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作者 夏鹏 《会计研究》 CSSCI 北大核心 1995年第7期41-44,共4页
在当今国际市场上,质量是一种极其重要的竞争武器,因此在理论和实践上都得到极大重视,在长期的质量管理研究过程中,逐步形成了一种新的质量管理思想——全面质量管理(total quality man-agement),即TQM。管理会计与之相适应,也诞生了一... 在当今国际市场上,质量是一种极其重要的竞争武器,因此在理论和实践上都得到极大重视,在长期的质量管理研究过程中,逐步形成了一种新的质量管理思想——全面质量管理(total quality man-agement),即TQM。管理会计与之相适应,也诞生了一种全新的战略成本管理方法——质量成本制度(cost of quality system)。 展开更多
关键词 全面质量管理 质量成本制度 管理会计
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浅论质量成本管理 被引量:1
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作者 杨育红 《岳阳职业技术学院学报》 2006年第6期73-75,共3页
随着我国加入WTO,市场竞争日益激烈,我国各企业将更注重新产品、新技术、新方法的发展。在传统的成本管理基础上,各企业纷纷将目光投向了质量管理,而加强质量管理的关键是加强质量成本管理。
关键词 质量成本管理 经济效益 质量成本分类 质量成本管理制度
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Ecological compensation for winter wheat abandonment in groundwater over-exploited areas in the North China Plain 被引量:2
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作者 王学 李秀彬 +3 位作者 辛良杰 谈明洪 李升发 王仁靖 《Journal of Geographical Sciences》 SCIE CSCD 2016年第10期1463-1476,共14页
The land fallow policy was adopted by central and local governments to encourage the abandonment of water-intensive crops, such as winter wheat, in groundwater over-exploited areas. At the same time, since the 1990s, ... The land fallow policy was adopted by central and local governments to encourage the abandonment of water-intensive crops, such as winter wheat, in groundwater over-exploited areas. At the same time, since the 1990s, many households in the North China Plain (NCP) have chosen to replace the winter wheat and summer maize double-cropping system with the spring maize single-cropping system. Therefore, it is crucial to identify target land parcels for winter wheat abandonment and to design reasonable and proper standards for ecological compensation prior to the implementation of the land fallow policy in the NCP. In this study, multi-level Iogit models were used with household survey data in order to detect determinants across land parcel, household and village levels on household cropping system decisions; the opportunity costs for winter wheat abandonment were also calculated using cost-benefit analysis. The results show that: (1) land quality and irrigation condition at parcel level are two essential elements influencing household cropping system decisions. Nearly 70% of the total area of poor land and more than 90% of the total area of unirrigated land has suffered winter wheat abandonment. Target land parcels for the land fallow policy should be those that are irrigated and of high quality. (2) There were no significant differences between net profits from spring maize and summer maize under similar farming conditions, and the opportunity cost for winter wheat abandonment should be equal to the net profit of winter wheat. (3) The primary purpose of the land fallow policy is to induce groundwater recovery and restoration as a preliminary stage. A higher level of 350 yuan/mu is recommended as subsidy for ecological compensation at this stage. Later, the primary purpose of the policy should be a transition to a balance between exploitation and supplementation of water resources, and a lower level of 280 yuan/mu is recommended as a subsidy at this stage. 展开更多
关键词 land fallow ecological compensation multi-level Iogit model opportunity cost groundwaterover-exploited areas
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