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
Road transport is a flexible mode of transport and its importance in era of globalization increases. Management of road transport companies is, in this turbulent environment, exposed to many technical, legislative, an...Road transport is a flexible mode of transport and its importance in era of globalization increases. Management of road transport companies is, in this turbulent environment, exposed to many technical, legislative, and economic problems. Especially, the growing economic pressure leads to an urgent requirement of the manager and control system improvement. Activity-based costing （ABC） method is a very powerful tool to improve products, services, processes, and market strategies. ABC allows company management to understand what causes costs and how to manage them. Company under this scheme may get a glimpse of how efficiently a company converts the source value. The main objective of our research was to assess the possibility of application of the ABC method in a transport undertaking. ABC method as a fundamentally different view on the cost in the transport business helps to find the reasons of cost and thereby influences their levels to make better use of resources.. New managerial accounting methods aim to show management what information is needed, how and where this information can be obtained, and how they can be useful for the management of the company＇s proper planning, decision-making, and control. Information provided by management accounting is often a key factor in the analysis of alternative ways of solving problems. This article focuses on the transport enterprise management and helps to decide on the use of this method in business practice.展开更多
Multidrug resistance protein 5 (MRP5/ABCC5) is a 161 kDa member of the super family of ATP-binding cassette (ABC) superfamily of transmembrane transporters that is clinically relevant for its ability to confer multidr...Multidrug resistance protein 5 (MRP5/ABCC5) is a 161 kDa member of the super family of ATP-binding cassette (ABC) superfamily of transmembrane transporters that is clinically relevant for its ability to confer multidrug resistance by actively e?uxing anticancer drugs. ABCC5 has also been identified as an efflux transporter of cGMP (cyclic guanosine monophosphate). Elevated intracellular levels of cGMP in cancer cells have been implicated in several clinical studies, that may induce apoptosis, and as a result many different cancer cells seem to overcome this deleterious effect by increased efflux of cGMP through ABCC5. Thus inhibition of ABCC5 may have cytotoxic effects mediated through cGMP and it will also increase the intracellular concentration of other drugs that are aimed for the treatment of cancer which are otherwise exported out of the cells. Considering the functional importance and lack of X-ray crystal structure of ABCC5, present work was undertaken to construct 3D structure of protein using homology modeling protocol of YASARA structure (V. 16.3.28). In this study, five different ABC templates (PDB ID’s: 4F4C, 4Q9H, 4M1M, 4M2T and 4KSD) were used for homology modeling. Five models were constructed on each template and a hybrid model was built using all five templates. All models were refined and ranked as per their overall Z-score. The top ranked ABBC5 model was based on template 4Q9H that had 91.2% of residues in allowed regions as revealed by PROCHECK-NMR and the QMEAN score was 0.54 which indicated a reliable model. The results of the study and the proposed model can be further used for elucidating the structural and functional aspects of ABCC5 and to gain more insights to the molecular basis of ABCC5 inhibition through docking studies.展开更多
目的分析ABC库存分类控制法(Activity Based Classification,ABC)和关键因素(Critical Value Analy⁃sis,CVA)分类在药品管理中的应用效果。方法选取2022年1月—2023年12月济南章丘区人民医院的26名药剂科工作人员作为研究对象,根据管理...目的分析ABC库存分类控制法(Activity Based Classification,ABC)和关键因素(Critical Value Analy⁃sis,CVA)分类在药品管理中的应用效果。方法选取2022年1月—2023年12月济南章丘区人民医院的26名药剂科工作人员作为研究对象,根据管理时间分组,2022年1—12月作为管理前,采用常规药品管理模式;2023年1—12月作为管理后,采用ABC分类和CVA分类管理模式。比较管理前后药品库存管理情况、药品管理差错事件发生率、药剂科工作人员的药品管理能力。结果与管理前相比,管理后药品平均库存金额、药品周转天数、药品管理差错事件发生率更优,管理后药剂科工作人员的药品管理能力优良率更高,差异有统计学意义(P均<0.05)。结论ABC分类和CVA分类管理法在药品管理中具有显著的应用效果,可以改善库存管理情况,降低药品管理差错事件发生率,提高药剂科工作人员的药品管理能力。展开更多
This paper firstly introduced theoretical background of the Activity-Based Costing(ABC). Then,it analyzed necessity,extension resistance and difficulty of ABC approach in agri-scientific research institutions. Finally...This paper firstly introduced theoretical background of the Activity-Based Costing(ABC). Then,it analyzed necessity,extension resistance and difficulty of ABC approach in agri-scientific research institutions. Finally,it came up with some recommendations for scientifically learning and steadily promoting ABC method in agri-scientific research field.展开更多
This paper offers a symbiosis based hybrid modified DNA-ABC optimization algorithm which combines modified DNA concepts and artificial bee colony (ABC) algorithm to aid hierarchical fuzzy classification. According to ...This paper offers a symbiosis based hybrid modified DNA-ABC optimization algorithm which combines modified DNA concepts and artificial bee colony (ABC) algorithm to aid hierarchical fuzzy classification. According to literature, the ABC algorithm is traditionally applied to constrained and unconstrained problems, but is combined with modified DNA concepts and implemented for fuzzy classification in this present research. Moreover, from the best of our knowledge, previous research on the ABC algorithm has not combined it with DNA computing for hierarchical fuzzy classification to explore the merits of cooperative coevolution. Therefore, this paper is the first to apply the mechanism of symbiosis to create a hybrid modified DNA-ABC algorithm for hierarchical fuzzy classification applications. In this study, the partition number and the shape of the membership function are extracted by the symbiosis based hybrid modified DNA-ABC optimization algorithm, which provides both sufficient global exploration and also adequate local exploitation for hierarchical fuzzy classification. The proposed optimization algorithm is applied on five benchmark University of Irvine (UCI) data sets, and the results prove the efficiency of the algorithm.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Road transport is a flexible mode of transport and its importance in era of globalization increases. Management of road transport companies is, in this turbulent environment, exposed to many technical, legislative, and economic problems. Especially, the growing economic pressure leads to an urgent requirement of the manager and control system improvement. Activity-based costing （ABC） method is a very powerful tool to improve products, services, processes, and market strategies. ABC allows company management to understand what causes costs and how to manage them. Company under this scheme may get a glimpse of how efficiently a company converts the source value. The main objective of our research was to assess the possibility of application of the ABC method in a transport undertaking. ABC method as a fundamentally different view on the cost in the transport business helps to find the reasons of cost and thereby influences their levels to make better use of resources.. New managerial accounting methods aim to show management what information is needed, how and where this information can be obtained, and how they can be useful for the management of the company＇s proper planning, decision-making, and control. Information provided by management accounting is often a key factor in the analysis of alternative ways of solving problems. This article focuses on the transport enterprise management and helps to decide on the use of this method in business practice.
文摘Multidrug resistance protein 5 (MRP5/ABCC5) is a 161 kDa member of the super family of ATP-binding cassette (ABC) superfamily of transmembrane transporters that is clinically relevant for its ability to confer multidrug resistance by actively e?uxing anticancer drugs. ABCC5 has also been identified as an efflux transporter of cGMP (cyclic guanosine monophosphate). Elevated intracellular levels of cGMP in cancer cells have been implicated in several clinical studies, that may induce apoptosis, and as a result many different cancer cells seem to overcome this deleterious effect by increased efflux of cGMP through ABCC5. Thus inhibition of ABCC5 may have cytotoxic effects mediated through cGMP and it will also increase the intracellular concentration of other drugs that are aimed for the treatment of cancer which are otherwise exported out of the cells. Considering the functional importance and lack of X-ray crystal structure of ABCC5, present work was undertaken to construct 3D structure of protein using homology modeling protocol of YASARA structure (V. 16.3.28). In this study, five different ABC templates (PDB ID’s: 4F4C, 4Q9H, 4M1M, 4M2T and 4KSD) were used for homology modeling. Five models were constructed on each template and a hybrid model was built using all five templates. All models were refined and ranked as per their overall Z-score. The top ranked ABBC5 model was based on template 4Q9H that had 91.2% of residues in allowed regions as revealed by PROCHECK-NMR and the QMEAN score was 0.54 which indicated a reliable model. The results of the study and the proposed model can be further used for elucidating the structural and functional aspects of ABCC5 and to gain more insights to the molecular basis of ABCC5 inhibition through docking studies.
文摘目的分析ABC库存分类控制法(Activity Based Classification,ABC)和关键因素(Critical Value Analy⁃sis,CVA)分类在药品管理中的应用效果。方法选取2022年1月—2023年12月济南章丘区人民医院的26名药剂科工作人员作为研究对象,根据管理时间分组,2022年1—12月作为管理前,采用常规药品管理模式;2023年1—12月作为管理后,采用ABC分类和CVA分类管理模式。比较管理前后药品库存管理情况、药品管理差错事件发生率、药剂科工作人员的药品管理能力。结果与管理前相比,管理后药品平均库存金额、药品周转天数、药品管理差错事件发生率更优,管理后药剂科工作人员的药品管理能力优良率更高,差异有统计学意义(P均<0.05)。结论ABC分类和CVA分类管理法在药品管理中具有显著的应用效果,可以改善库存管理情况,降低药品管理差错事件发生率,提高药剂科工作人员的药品管理能力。
基金Supported by Project of Hubei Provincial Soft Science Research Plan(2011DEA023)
文摘This paper firstly introduced theoretical background of the Activity-Based Costing(ABC). Then,it analyzed necessity,extension resistance and difficulty of ABC approach in agri-scientific research institutions. Finally,it came up with some recommendations for scientifically learning and steadily promoting ABC method in agri-scientific research field.
文摘This paper offers a symbiosis based hybrid modified DNA-ABC optimization algorithm which combines modified DNA concepts and artificial bee colony (ABC) algorithm to aid hierarchical fuzzy classification. According to literature, the ABC algorithm is traditionally applied to constrained and unconstrained problems, but is combined with modified DNA concepts and implemented for fuzzy classification in this present research. Moreover, from the best of our knowledge, previous research on the ABC algorithm has not combined it with DNA computing for hierarchical fuzzy classification to explore the merits of cooperative coevolution. Therefore, this paper is the first to apply the mechanism of symbiosis to create a hybrid modified DNA-ABC algorithm for hierarchical fuzzy classification applications. In this study, the partition number and the shape of the membership function are extracted by the symbiosis based hybrid modified DNA-ABC optimization algorithm, which provides both sufficient global exploration and also adequate local exploitation for hierarchical fuzzy classification. The proposed optimization algorithm is applied on five benchmark University of Irvine (UCI) data sets, and the results prove the efficiency of the algorithm.
