Whole-Process Project Cost Management Based on Building Information Modeling (BIM)

The whole-process project cost management based on building information modeling(BIM)is a new management method,aiming to realize the comprehensive optimization and improvement of project cost management through the application of BIM technology.This paper summarizes and analyzes the whole-process project cost management based on BIM,aiming to explore its application and development prospects in the construction industry.Firstly,this paper introduces the role and advantages of BIM technology in engineering cost management,including information integration,data sharing,and collaborative work.Secondly,the paper analyzes the key technologies and methods of the whole-process project cost management based on BIM,including model construction,data management,and cost control.In addition,the paper also discusses the challenges and limitations of the whole-process BIM project cost management,such as the inconsistency of technical standards,personnel training,and consciousness change.Finally,the paper summarizes the advantages and development prospects of the whole-process project cost management based on BIM and puts forward the direction and suggestions for future research.Through the research of this paper,it can provide a reference for construction cost management and promote innovation and development in the construction industry.

Logistics Cost Management Models and Their Usability for Purchasing

In many compames, cost management models are abandoned due to their complexity and because of this, the academic literature has experienced a downturn in publications regarding cost management. This paper deepens the understanding regarding the practical usability of cost management models for purchasing decisions, and provides a framework for determining a desired complexity of cost management in different purchasing environments. The complexity is defined along three dimensions identified in literature and the different purchasing environments stem from an adaptation of Kraljic＇s （1983） matrix.

Variable and Invariable,Explore the Value-Creation Techniques of Management Accounting by Benchmarking the Financial Management of Large Enterprises

With the development of information technology such as ChatGPT,artificial intelligence,5G,and so on,technological innovation brings about a qualitative change in the economic business.This change is embodied in breakthroughs in the field of science and technology and the iterative upgrading process of products.The traditional business model undoubtedly fails to adapt to the management needs of modern enterprises,while traditional financial practices and knowledge reserves cannot meet these needs.Faced with sudden technological changes and the emergence of financial sharing,financial robots,etc.,there is an urgent need for financial practitioners to transform from traditional financial accounting to value-creating management accounting.In the future,financial professionals with the ability to embrace uncertainty,adapt to environmental changes,and find breakthroughs in uncertain environments will be the most sought-after by enterprises.This paper aims to benchmark the excellent financial management models of large enterprises and conduct thematic research on financial management in large enterprises.It seeks to explore,in the era of big data management accounting,the road and art of creating value in enterprises.The objective is to provide references for colleagues in the financial field and to explore effective ways to generate value for enterprise management ideas,thus serving as a reference point in the financial transformation journey.

The Effect of Executive Management Support and Cost Accountant Competency on CMS Design Effectiveness and Its Consequences： An Empirical Research of Manufacturing Business in Thailand＊

The objective of this research is to examine the antecedents and consequences of cost management systems （CMS） design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on cost information quality is investigated. Moreover, the effect of cost information quality on business success is investigated. Furthermore, executive management support and cost accountant competency are assumed to become the antecedents of CMS design effectiveness. Electronics manufacturing businesses in Thailand are samples of the research. A mail survey procedure via the questionnaire was used for data collection from accounting controllers. The results indicate that CMS design effectiveness has a positive significant effect on cost information quality. Moreover, cost information quality also has a positive significant effect on business success. Additionally, both executive management support and cost accountant competency have a positive significant effect on CMS design effectiveness.

Pricing Power of Agricultural Products under the Background of Small Peasant Management and Information Asymmetry

From the background of small peasant management and information asymmetry,this paper introduced the middle profit sharing model and discussed influence factors and ownership of pricing power of agricultural products. It obtained following results:( i) the transaction scale has positive effect on farmer's pricing power of agricultural products,while the competitor's transaction scale has negative effect on it,so does the cost for information search;( ii) under the condition of small peasant management system,farmer is in a relatively weak position in the distribution of pricing power of agricultural products,due to factors such as small transaction scale,information asymmetry and farmer's weak negotiation ability;( iii) through cooperative game,farmer and buyers can share cooperative surplus at the agreed ratio;( iv) the introduction of self-organizing specialized farmers cooperatives is favorable for solving the problem of pricing power of agricultural products,and possible problems,such as " collective action dilemma" and " fake cooperatives" in the cooperative development process can be solved by internal and external division of labor and specialization of cooperatives.

Developing Public Sector Cost Accounting Systems Case Finnish Defence Forces

This paper addresses the relationship between ＂new＂ and the ＂old＂ public performance management; the dialogue between imported idealistic designs and the inherently stable existing （performance） management systems （Carmona ＆ Gronlund, 2003; Hyvonen, Jairvinen, Pellinen, ＆ Rahko, 2009; Scapens ＆ Ter Bogt, 2009）. We see the co-existence of imported and traditional, both idealistic and realistic models of performance management as problematic. Such performance management models are based on different institutional logics that are the taken-for-granted rules guiding behavior of field-level actors, and related practices that predominate in an organizational field. These logics help to explain connections that create a sense of common purpose and unity within an organizational field （Scott, 2001; Kitchener, 2002）. The purpose of this paper is to analyze and illustrate how institutional pressures for management accounting change are formed. Most studies on change and stability of management accounting pay little attention on how institutional pressures for accounting change are formed, especially on the political field level. Our study demonstrates how various actors at the political field level participate in creating institutional pressures in diverse and sometimes contradictory ways. Drawing on archival data and 20 interviews with public officials, we seek to illustrate how different organizational field-level actors＇ views on implementing cost accounting differ, and how these views have influenced the outcome of cost accounting development in the Finnish Defence Forces. Our results suggest that contradictory institutional logics exist in relation with Finnish central government management-by-results, performance management and cost accounting systems. A value-for-money ideology in the armed forces sector （see e.g., Gr6nlund ＆ Catasus, 2005） at times seems to challenge and even contradict the ＂legalistic＂ tradition of developing cost accounting that conforms to budgetary laws and statues. Similarly, the New Public Management based performance prism model （Fryer, Antony, ＆ Ogden, 2009; Neely, Adams, ＆ Crowe, 2001）, when implemented at a local level, seems to conflict with notions common in accounting literature, according to which management accounting systems should be aligned with organizations＇ strategy and structure （see e.g., Abemethy, Lillis, Brownell, ＆ Carter, 2001）.

An Exploratory Study Into the Implementation of Management Accounting Changes in Australia

This paper is an exploratory study which investigates the introduction and implementation of management accounting changes in Australia. The study first examines the introduction of relatively new management accounting techniques in professional journals, conferences, workshops, and professional development programs over a four-year period in Australia. These are among the main sources of transferring information on cost and management accounting changes to potential users in Australia. The purpose of such a study is to get a clear picture of the scope and extent of recently developed cost and management accounting techniques introduced to practitioners in Australia. By identifying the major management accounting changes and developments faced by organizations, the study then investigates the extent of implementations of such changes in practice. The study further explores the hindering and facilitating factors contributing to the implementation of new management accounting changes in organizations.

The Role of Management Accounting in Adding Value to Organisations

The rapid development of digital world has provided modern organisations with challenges and opportunities at the same time.Especially,the use of advanced technology such as internet well improves transparency of many organisations.However,this also brings volatility and uncertainty to an organisation’s business environment,thereby leading to a more complex and time-consuming decision-making process.To solve this problem,two management accounting techniques,ABC System and BSC,have accordingly been adopted by many managers.In this article,the purpose is to briefly discuss some of the challenges faced by organisations;and then,the two initiative management methods are well explained individually with reference to appropriate examples.

Supply chain coordination mechanisms under asymmetric information with retailer cost disruptions

A two-level supply chain model involving one supplier and one retailer with linear demand is developed, and supply chain coordination mechanisms under asymmetric information （the retailer＇ s cost structure is asymmetric information） are proposed by employing game theory in two scenarios： coordination mechanisms under asymmetric information in a regular scenario （without disruption）; and coordination mechanisms under asymmetric information in an irregular scenario （ with retailer cost disruptions）. It is optimal for the supply chain to maintain the original production plan and to guarantee a steadily running system if variations of retailer costs are sufficiently low and do not exceed an upper bound. This shows that the original production plan has certain robustness under disruptions. Decisions must be re-made if a retailer＇ s cost change is greater and exceeds an upper bound. Impacts of retailer cost disruptions on the order quantity, the retail price, the wholesale price and each party＇ s as well as the system＇ s expected profits are investigated through numerical analyses.

Human Resource Accounting： Costs and Benefits Analysis

Human resource accounting is related with intellectual capital in literature. This study adds another dimension for human resource accounting field. It is costs, human resource management related costs. Research topic is intellectual capital and human resource costs in human resource accounting. Research question is that human resource accounting is technic of management accounting. Research methodology is the case study approaches. Main result of study is that human resource costs are recorded in financial accounting and this information might be used by human resource leaders and other executives. Further, human resource of company may be recorded as intellectual capital in balanced sheet. Quantity of record might become total compensation of firms. In conclusion, HR accounting is management accounting technic with its support for information role and decision-making role.

Application of Management Accounting in Company Sustainability

This report illustrates how management accounting can be used in helping an organization reach sustainability by applying four main tools in management accounting to a dairy company.These tools are Life-Cycle Analysis,Identification of Relevant Costs,Activity-Based Costing(ABC)System and Balancing Score Card,all of which can help qualify and consequently quantify the various costs(including environmental costs)incurred during the operation of a company.Besides that,the above tools can also be utilised in a company’s decision-making processes by the man-agement team.Thus,it is suggested that companies integrate these tools into their reporting system.This report illustrates the definition of a sustainable organization in the beginning,followed by detailed descriptions of the four management accounting tools,together with their applications to a diary company.The report ends with a summary on which type of role each tool plays in the re-porting system.

成本编码(COST CODE)体系在海外工程项目的应用与思考

介绍中外工程项目成本管理的不同理念,研究和讨论海外工程项目使用的成本编码(COST CODE)体系在具体实践过程中更好实现目标工程成本费用管控,与工程项目总进度计划、施工组织设计实行结合,真正实现工程成本费用的溯源性和可追溯性。

Effect of Fair Value Measurement on Earnings Management of Chinese Real Estate Listed Companies

since the fair value has been used,it has always been paid more attention to,after the financial crisis,it has caused widespread denunciation of the academic session.In the new accounting standards issued in 2014,the attention of fair value has always been very high,which can reflect the influence of enterprises on earnings management through the measurement of fair value.By describing the application of fair value under the new criteria to pave the way for the following description.The back illustrates the impact of fair value on earnings management under the new guidelines.At the end of the paper,some policies and constructive suggestions are put forward to improve earnings management in Chinese enterprises.

A Clustering-tree Topology Control Based on the Energy Forecast for Heterogeneous Wireless Sensor Networks

How to design an energy-efficient algorithm to maximize the network lifetime in complicated scenarios is a critical problem for heterogeneous wireless sensor networks (HWSN). In this paper, a clustering-tree topology control algorithm based on the energy forecast (CTEF) is proposed for saving energy and ensuring network load balancing, while considering the link quality, packet loss rate, etc. In CTEF, the average energy of the network is accurately predicted per round (the lifetime of the network is denoted by rounds) in terms of the difference between the ideal and actual average residual energy using central limit theorem and normal distribution mechanism, simultaneously. On this basis, cluster heads are selected by cost function (including the energy, link quality and packet loss rate) and their distance. The non-cluster heads are determined to join the cluster through the energy, distance and link quality. Furthermore, several non-cluster heads in each cluster are chosen as the relay nodes for transmitting data through multi-hop communication to decrease the load of each cluster-head and prolong the lifetime of the network. The simulation results show the efficiency of CTEF. Compared with low-energy adaptive clustering hierarchy (LEACH), energy dissipation forecast and clustering management (EDFCM) and efficient and dynamic clustering scheme (EDCS) protocols, CTEF has longer network lifetime and receives more data packets at base station. © 2014 Chinese Association of Automation.

A watershed-based adaptive knowledge system for developing ecosystem stakeholder partnerships

This study proposes a Watershed-based Adaptive Knowledge System(WAKES) to consistently coordinate multiple stakeholders in developing sustainable partnerships for ecosystem management.WAKES is extended from the institutional mechanism of Payments for Improving Ecosystem Services at the Watershed-scale(PIES-W).PIES-W is designed relating to the governance of ecosystem services flows focused on a lake as a resource stock connecting its inflowing and outflowing rivers within its watershed.It explicitly realizes the values of conservation services provided by private land managers and incorporates their activities into the public organizing framework for ecosystem management.It implicitly extends the "upstream-to-downstream" organizing perspective to a broader vision of viewing the ecosystems as comprised of both "watershed landscapes" and "marine landscapes".Extended from PIES-W,WAKES specifies two corresponding feedback:Framework I and II.Framework I is a relationship matrix comprised of three input-output structures of primary governance factors intersecting three subsystems of a watershed with regard to ecosystem services and human stakeholders.Framework II is the Stakeholder-and-Information structure channeling five types of information among four stakeholder groups in order to enable the feedbacks mechanism of Framework I.WAKES identifies the rationales behind three fundamental information transformations,illustrated with the Transboundary Diagnostic Analysis and the Strategic Action Program of the Bermejo River Binational Basin.These include(1) translating scientific knowledge into public information within the Function-and-Service structure corresponding to the ecological subsystem,(2) incorporating public perceptions into political will within the Serviceand-Value structure corresponding to the economic subsystem,and(3) integrating scientific knowledge,public perceptions and political will into management options within the Value-and-Stakeholder structure corresponding to the social subsystem.This study seeks to share a vision of social adaptation for a global sustainable future through developing a network to adopt contributions from and forming partnerships among all ecosystem stakeholders.

数字金融如何影响不同模式融资成本——基于内外信息不对称双重视角

数字金融对于纾解企业融资困境、降低融资成本具有重要意义,但在不同融资模式下数字金融影响效应及作用机制的差异性研究还相对缺乏。本文以2011-2020年沪深两市企业为样本,探讨数字金融对债务与股权模式融资成本的异质影响,并从内部盈余管理、外部信息披露的信息不对称视角探究其作用机制。研究发现,数字金融的资源和治理效应能够显著降低企业融资成本,但相对股权,债务融资模式降成本效果更优;盈余管理和信息披露质量在债务融资中均起中介作用,而股权融资中仅信息披露有效。进一步分析显示,低管理层持股、大型及高新企业更受益于数字金融降低股权成本;高金融市场化地区及中小企业则更显著受益于债务成本降低。本研究有助于金融机构提供精准服务、企业优化融资策略与信息管理,推进我国数字金融发展。

企业数字技术创新对全要素生产率的影响——基于要素结构优化和管理效率提升的双路径

企业进行数字技术创新,不仅能够通过技术进步直接提高全要素生产率,而且可以通过赋能其他生产要素并改善要素配置来间接提高全要素生产率。采用沪深A股上市公司2011—2022年的数据分析发现:企业的数字专利增加对全要素生产率具有显著的正向影响,表明企业进行技术创新能够显著提升其全要素生产率;数字技术创新能够提高企业员工中高学历人员和技术人员的比例以及技术资产占比,同时还能降低企业的信息不对称程度、管理费用和代理成本,表明数字技术创新可以通过优化要素结构和提升管理效率来促进企业全要素生产率提升;数字技术创新对国有企业、大型企业、成长性较高企业、西部地区企业的全要素生产率具有更强的提升作用;企业数字技术创新的全要素生产率提升效应在技术密集型行业、资本密集型行业、劳动密集型行业中依次减弱。因此,应将数字技术创新作为提高企业全要素生产率的着力点,政府、企业与高校三方联合共建数字技术人才高地,依托数字技术拓展企业的治理边界,并将企业家精神融入公司治理及技术创新的全过程。

基于边际贡献的本量利分析在生产决策中的应用

边际分析法在我国管理会计领域被广泛研究和应用。基于边际贡献的本量利分析可以为管理层对产品的上市、退市及调整生产营销布局作出参考,提高企业财务决策的可预见性。文章结合具体案例更具象地展示基于边际贡献的本量利分析在生产决策中的应用,以指导企业优化生产组织管理,获得效益最大化。

关于高校践行成本核算难点的研究

随着高校招生人数的增加与办学规模的扩大,如何提高学校财政资金的使用效率成为高校运营管理中面临的重要问题。成本核算作为了解学校资金使用情况的重要手段,有助于提升高校管理的科学性和有效性。基于此,文章从高校成本核算工作的基本情况出发,全面分析了当前高校成本核算过程中面临的多种现实困境,并以此为依据提出了优化高校成本核算流程、建立健全成本核算体系、提升人员成本核算意识和完善高校成本核算方法这四点策略,以期提升高校成本核算工作的成效。

DRGs管理信息系统的建设与应用研究

随着医疗信息化的快速发展,疾病诊断相关分组(Diagnosis Related Groups,DRGs)管理信息系统在医疗行业中的应用愈发重要。文章对DRGs管理信息系统的建设与应用进行深入研究,旨在探讨该系统在医疗服务质量、成本控制和医疗机构管理等方面发挥的重要作用。