This material aspires to start to evaluate every sorts of corporate cost form the view of modem corporation. Traditionally, there are material costs together with depreciation, salary cost, personal cost, financial co...This material aspires to start to evaluate every sorts of corporate cost form the view of modem corporation. Traditionally, there are material costs together with depreciation, salary cost, personal cost, financial cost, and other cost. For managerial purposes, this paper distinguishes between standard and nonstandard cost. Special attention is devoted to responsibility costs and division of costs. In this modem age, however it is a question whether the understanding of cost should be so narrow and limited to money that a corporation spends during the course of its production, or whether it should include also the constitution of negative externalities--the damages the company causes to the environment. Therefore, the final part of this contribution part deals with function of cost and attempts to provide an evaluation of basic sorts of cost in modem corporation from a broader societal perspective.展开更多
Based on the analysis of inherent limitations in existing security response decision-making systems, a dynamic adaptive model of fault response is presented. Several security fault levels were founded, which comprise ...Based on the analysis of inherent limitations in existing security response decision-making systems, a dynamic adaptive model of fault response is presented. Several security fault levels were founded, which comprise the basic level, equipment level and mechanism level. Fault damage cost is calculated using the analytic hierarchy process. Meanwhile, the model evaluates the impact of different responses upon fault repair and normal operation. Response operation cost and response negative cost are introduced through quantitative calculation. This model adopts a comprehensive response decision of security fault in three principles--the maximum and minimum principle, timeliness principle, acquiescence principle, which assure optimal response counter- measure is selected for different situations. Experimental results show that the proposed model has good self- adaptation ability, timeliness and cost-sensitiveness.展开更多
Only a few successful new product development （NPD） projects are continuously supported by the firm when they are expected to assure profitability in the market. The profitability of a project is measured as profit ...Only a few successful new product development （NPD） projects are continuously supported by the firm when they are expected to assure profitability in the market. The profitability of a project is measured as profit ratio （PR）, the profit is divided by the cost. The profit figure is changed depending on either internal risks or uncertainties occurring externally. More risks require higher response costs to them and uncontrollable uncertainties affect NPD projects either positively or negatively. In this study, a PR model is developed to predict the profitability of a project at a given time. The model minimizes the response cost computed under two extreme response strategies, such as ＂Avoid＂ and ＂Acceptance＂ for the internal threats. Also, the model reflects the sales volume changes due to external uncertainties. The linear programming （LP） method determines the optimal probability of the response strategy under three scenarios of defining the relationship between risk avoidance and risk acceptance. It can be utilized to make a GO/NOGO decision on the project based on the prediction results at any gate of the NPD process. The solving procedure is provided to apply the developed model for real cases.展开更多
文摘This material aspires to start to evaluate every sorts of corporate cost form the view of modem corporation. Traditionally, there are material costs together with depreciation, salary cost, personal cost, financial cost, and other cost. For managerial purposes, this paper distinguishes between standard and nonstandard cost. Special attention is devoted to responsibility costs and division of costs. In this modem age, however it is a question whether the understanding of cost should be so narrow and limited to money that a corporation spends during the course of its production, or whether it should include also the constitution of negative externalities--the damages the company causes to the environment. Therefore, the final part of this contribution part deals with function of cost and attempts to provide an evaluation of basic sorts of cost in modem corporation from a broader societal perspective.
基金Sponsored by the Ministerial Level Foundation(20021823)
文摘Based on the analysis of inherent limitations in existing security response decision-making systems, a dynamic adaptive model of fault response is presented. Several security fault levels were founded, which comprise the basic level, equipment level and mechanism level. Fault damage cost is calculated using the analytic hierarchy process. Meanwhile, the model evaluates the impact of different responses upon fault repair and normal operation. Response operation cost and response negative cost are introduced through quantitative calculation. This model adopts a comprehensive response decision of security fault in three principles--the maximum and minimum principle, timeliness principle, acquiescence principle, which assure optimal response counter- measure is selected for different situations. Experimental results show that the proposed model has good self- adaptation ability, timeliness and cost-sensitiveness.
文摘Only a few successful new product development （NPD） projects are continuously supported by the firm when they are expected to assure profitability in the market. The profitability of a project is measured as profit ratio （PR）, the profit is divided by the cost. The profit figure is changed depending on either internal risks or uncertainties occurring externally. More risks require higher response costs to them and uncontrollable uncertainties affect NPD projects either positively or negatively. In this study, a PR model is developed to predict the profitability of a project at a given time. The model minimizes the response cost computed under two extreme response strategies, such as ＂Avoid＂ and ＂Acceptance＂ for the internal threats. Also, the model reflects the sales volume changes due to external uncertainties. The linear programming （LP） method determines the optimal probability of the response strategy under three scenarios of defining the relationship between risk avoidance and risk acceptance. It can be utilized to make a GO/NOGO decision on the project based on the prediction results at any gate of the NPD process. The solving procedure is provided to apply the developed model for real cases.
