In this paper,combined with an actual case project,activity-based costing is used to analyze the labor costs,material costs,and the corresponding indirect costs(such as site management fees and taxes)where each cost i...In this paper,combined with an actual case project,activity-based costing is used to analyze the labor costs,material costs,and the corresponding indirect costs(such as site management fees and taxes)where each cost is analyzed in detailed.Through quantitative comparison,it further determines which business activities are the key cost control objects and proposes targeted implementation plans for actual cost management in the future in order to provide new ideas for improving the implementation efficiency in addition to a reasonable cost control of highway engineering projects.At the same time,through analyzing the situation of highways,different maintenance modes are compared to put forward a more perfect rural road maintenance and management mode.展开更多
Roads are the major asset of any country and to conserve them maintenance is essential. The delay of maintenance works can lead the road in the stage of expensive rehabilitation and reconstruction. In Nepal, Departmen...Roads are the major asset of any country and to conserve them maintenance is essential. The delay of maintenance works can lead the road in the stage of expensive rehabilitation and reconstruction. In Nepal, Department of Roads (DoR) is responsible for maintenance of strategic roads of country. The maintenance practice of the road under Department of Road is predominantly based on Strengthen Maintenance Division Process where several maintenance activities like Routine maintenance, Recurrent Maintenance, Periodic Maintenance and Emergency Maintenance are planned and carried out. The maintenance work is based on traditional quantity and unit price based short term maintenance contracts, where maintenance of physical works is outsourced. Client demands the contractor what work is to be done, when to be do it and the extent of the work. The contractor is paid on the basis of a defined output or quantity accomplished, and the schedule of the rates. DoR engineers required full time supervision of work. Pilot based performance based maintenance practice of road started in Nepal in 2003. The study assesses performance road maintenance practices of road maintenance in Nepal on the basis of the framework of cost efficiency, level of service effectiveness and quality of service. The study concluded that implementation of Performance Based Maintenance Contract (PBMC) was not successful in Nepal as Road Asset condition was not maintained to performance standard. One of the reasons is the weak service delivery of contractor alongside weak contract enforcement from the road agency.展开更多
目的研究集中管理模式下精益六西格玛(lean six sigma,LSS)管理法在优化生命支持类医疗设备维修管理流程方面的应用价值。方法以输液泵和注射泵为例,运用LSS管理方法中的界定、测量、分析、改进和控制5个阶段流程对生命支持类医疗设备...目的研究集中管理模式下精益六西格玛(lean six sigma,LSS)管理法在优化生命支持类医疗设备维修管理流程方面的应用价值。方法以输液泵和注射泵为例,运用LSS管理方法中的界定、测量、分析、改进和控制5个阶段流程对生命支持类医疗设备维修管理难点进行分析,采用组织系统模型流程管理及鱼骨图等方法,分析影响设备维修管理的关键环节,提出在集中管理模式中简化维修审批流程、建立集中管理设备维修和质量控制运行机制、规范设备消毒和检测制度等改进方案,对LSS管理方法实施前后输液泵和注射泵实际维修周期和维修费用进行比较。结果LSS管理方法实施后,输液泵和注射泵设备实际维修时长分别缩短至(6.75±1.81)d和(5.89±1.25)d,维修周期分别缩短26.87%和20.19%,差异有统计学意义(P<0.05);输液泵和注射泵每月单次维修费用分别降低至232.10[32.50,291.00]元和164.40[32.80,183.40]元,差异有统计学意义(P<0.05);月均维修费用分别降低至1217.00元和1426.75元,分别降低了16.54%和28.20%,达到了LSS管理方法的工作目标。结论本研究提出的LSS管理方法可以有效分析医疗设备维修管理中的难点,从而在集中管理模式下针对性优化管理流程,可有效提升设备维修效率,降低维修成本。展开更多
文摘In this paper,combined with an actual case project,activity-based costing is used to analyze the labor costs,material costs,and the corresponding indirect costs(such as site management fees and taxes)where each cost is analyzed in detailed.Through quantitative comparison,it further determines which business activities are the key cost control objects and proposes targeted implementation plans for actual cost management in the future in order to provide new ideas for improving the implementation efficiency in addition to a reasonable cost control of highway engineering projects.At the same time,through analyzing the situation of highways,different maintenance modes are compared to put forward a more perfect rural road maintenance and management mode.
文摘Roads are the major asset of any country and to conserve them maintenance is essential. The delay of maintenance works can lead the road in the stage of expensive rehabilitation and reconstruction. In Nepal, Department of Roads (DoR) is responsible for maintenance of strategic roads of country. The maintenance practice of the road under Department of Road is predominantly based on Strengthen Maintenance Division Process where several maintenance activities like Routine maintenance, Recurrent Maintenance, Periodic Maintenance and Emergency Maintenance are planned and carried out. The maintenance work is based on traditional quantity and unit price based short term maintenance contracts, where maintenance of physical works is outsourced. Client demands the contractor what work is to be done, when to be do it and the extent of the work. The contractor is paid on the basis of a defined output or quantity accomplished, and the schedule of the rates. DoR engineers required full time supervision of work. Pilot based performance based maintenance practice of road started in Nepal in 2003. The study assesses performance road maintenance practices of road maintenance in Nepal on the basis of the framework of cost efficiency, level of service effectiveness and quality of service. The study concluded that implementation of Performance Based Maintenance Contract (PBMC) was not successful in Nepal as Road Asset condition was not maintained to performance standard. One of the reasons is the weak service delivery of contractor alongside weak contract enforcement from the road agency.
文摘目的研究集中管理模式下精益六西格玛(lean six sigma,LSS)管理法在优化生命支持类医疗设备维修管理流程方面的应用价值。方法以输液泵和注射泵为例,运用LSS管理方法中的界定、测量、分析、改进和控制5个阶段流程对生命支持类医疗设备维修管理难点进行分析,采用组织系统模型流程管理及鱼骨图等方法,分析影响设备维修管理的关键环节,提出在集中管理模式中简化维修审批流程、建立集中管理设备维修和质量控制运行机制、规范设备消毒和检测制度等改进方案,对LSS管理方法实施前后输液泵和注射泵实际维修周期和维修费用进行比较。结果LSS管理方法实施后,输液泵和注射泵设备实际维修时长分别缩短至(6.75±1.81)d和(5.89±1.25)d,维修周期分别缩短26.87%和20.19%,差异有统计学意义(P<0.05);输液泵和注射泵每月单次维修费用分别降低至232.10[32.50,291.00]元和164.40[32.80,183.40]元,差异有统计学意义(P<0.05);月均维修费用分别降低至1217.00元和1426.75元,分别降低了16.54%和28.20%,达到了LSS管理方法的工作目标。结论本研究提出的LSS管理方法可以有效分析医疗设备维修管理中的难点,从而在集中管理模式下针对性优化管理流程,可有效提升设备维修效率,降低维修成本。
