Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms＇ com...Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms＇ competitive advantage in relation to cost leadership strategy. Consequently, firms have implemented contemporary cost management systems, such as activity-based management, business process re-engineering, life-cycle costing, target costing, and theory of constraint （TOC）, to enable them to become low-cost producers and compete effectively and sustain their performance. Furthermore, focusing on cost management to improve profitability has led to the integration of activity-based costing （ABC） and TOC. Therefore, the aim of this study is to review literature and discuss how integration of ABC and TOC can result in improved and sustained cost management. While these methods have different approaches in addressing cost management, treating them as complementary cost management approaches can result in improved cost management due to improved product costing, improved cost reporting, improved product-mix decisions, and improved cycle-time management. Improvement in cost management will then result in sustained cost management. Sustained cost management is further enhanced with the investment in information customer and shareholder value technology that supports cross-functional decision making to continue creating to remain competitive in the market.展开更多
TBM钢拱架是用于隧道掘进开挖最重要的支护构件之一,其安装效率对隧道的稳定性及人员的安全性有着重要影响。为了减小TBM在隧道掘进过程中产生的振动造成钢拱架拼装系统安装效率低的不利影响,文中将约束理论(Theory of Constraints, TOC...TBM钢拱架是用于隧道掘进开挖最重要的支护构件之一,其安装效率对隧道的稳定性及人员的安全性有着重要影响。为了减小TBM在隧道掘进过程中产生的振动造成钢拱架拼装系统安装效率低的不利影响,文中将约束理论(Theory of Constraints, TOC)和发明问题解决理论(Theory of Inventive Problem Solving, TRIZ)进行融合,应用于钢拱架拼装机构的减振设计。首先,采用TOC对钢拱架拼装机构的不合理约束进行系统分析;然后,运用TRIZ求解输出多种设计方案,结合工程实际对不同方案进行评估分析;最后,提出合理的问题解决方案。通过TOC/TRIZ理论的融合应用解决了钢拱架拼装机构的振动问题,为相关隧道工程装备的设计提供了参考。展开更多
现阶段由于招聘体系设计、流程、措施等的不完善,使得许多公立医院人力资源招录管理面临诸多瓶颈,需要提出针对性的对策来解决问题。本文引入约束理论(theory of constraints,TOC)的管理理念和方法,分析公立医院人才招募工作中的各类瓶...现阶段由于招聘体系设计、流程、措施等的不完善,使得许多公立医院人力资源招录管理面临诸多瓶颈,需要提出针对性的对策来解决问题。本文引入约束理论(theory of constraints,TOC)的管理理念和方法,分析公立医院人才招募工作中的各类瓶颈(折叠因素),并提出相应改进对策,完善现代公立医院人才招募工作中的主要缺陷。展开更多
文摘Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms＇ competitive advantage in relation to cost leadership strategy. Consequently, firms have implemented contemporary cost management systems, such as activity-based management, business process re-engineering, life-cycle costing, target costing, and theory of constraint （TOC）, to enable them to become low-cost producers and compete effectively and sustain their performance. Furthermore, focusing on cost management to improve profitability has led to the integration of activity-based costing （ABC） and TOC. Therefore, the aim of this study is to review literature and discuss how integration of ABC and TOC can result in improved and sustained cost management. While these methods have different approaches in addressing cost management, treating them as complementary cost management approaches can result in improved cost management due to improved product costing, improved cost reporting, improved product-mix decisions, and improved cycle-time management. Improvement in cost management will then result in sustained cost management. Sustained cost management is further enhanced with the investment in information customer and shareholder value technology that supports cross-functional decision making to continue creating to remain competitive in the market.
文摘TBM钢拱架是用于隧道掘进开挖最重要的支护构件之一,其安装效率对隧道的稳定性及人员的安全性有着重要影响。为了减小TBM在隧道掘进过程中产生的振动造成钢拱架拼装系统安装效率低的不利影响,文中将约束理论(Theory of Constraints, TOC)和发明问题解决理论(Theory of Inventive Problem Solving, TRIZ)进行融合,应用于钢拱架拼装机构的减振设计。首先,采用TOC对钢拱架拼装机构的不合理约束进行系统分析;然后,运用TRIZ求解输出多种设计方案,结合工程实际对不同方案进行评估分析;最后,提出合理的问题解决方案。通过TOC/TRIZ理论的融合应用解决了钢拱架拼装机构的振动问题,为相关隧道工程装备的设计提供了参考。
文摘现阶段由于招聘体系设计、流程、措施等的不完善,使得许多公立医院人力资源招录管理面临诸多瓶颈,需要提出针对性的对策来解决问题。本文引入约束理论(theory of constraints,TOC)的管理理念和方法,分析公立医院人才招募工作中的各类瓶颈(折叠因素),并提出相应改进对策,完善现代公立医院人才招募工作中的主要缺陷。
