期刊文献+
共找到32,366篇文章
< 1 2 250 >
每页显示 20 50 100
Whole-Process Project Cost Management Based on Building Information Modeling (BIM)
1
作者 Liping Yan 《Journal of Architectural Research and Development》 2024年第4期57-62,共6页
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 a... 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. 展开更多
关键词 Building Information Modeling(BIM) Project cost management Data integration Information sharing cost control
下载PDF
Cost Management and Cost Control of Photovoltaic Projects
2
作者 Weimin Lv 《Journal of Architectural Research and Development》 2024年第4期63-70,共8页
With the rapid development of the photovoltaic(PV)industry and policy support,photovoltaic engineering has attracted much attention as a clean energy project.However,the complexity and huge investment scale of photovo... With the rapid development of the photovoltaic(PV)industry and policy support,photovoltaic engineering has attracted much attention as a clean energy project.However,the complexity and huge investment scale of photovoltaic projects make cost management and cost control the key to project success.The purpose of this paper is to discuss the cost management and cost control strategies of photovoltaic projects,analyze their importance and challenges in the process of project implementation,and discuss the common cost control methods and techniques in photovoltaic projects,to improve cost management and cost control in photovoltaic projects,and to provide a reference for the sustainable development of the industry. 展开更多
关键词 Photovoltaic engineering cost management cost control
下载PDF
Analysis of Enterprise Cost Management from the Perspective of Management Economics
3
作者 Bin Chen 《Proceedings of Business and Economic Studies》 2023年第2期20-24,共5页
In view of economic globalization,China’s economy has entered a stage of normalized development.In the post pandemic era,the costs of raw materials,production,sales,and labor in Chinese enterprises continue to increa... In view of economic globalization,China’s economy has entered a stage of normalized development.In the post pandemic era,the costs of raw materials,production,sales,and labor in Chinese enterprises continue to increase,leading to severe competitive pressure among the enterprises.Therefore,it is of great theoretical and practical significance to actively apply the relevant theories of management economics to guide the cost management of Chinese enterprises,improve their economic benefits,and promote healthy and sustainable development.Currently,there are still many problems in terms of cost management in Chinese enterprises.Therefore,it is crucial to address these problems and further improve the effectiveness of cost management.This paper presents an overview of cost management and an analysis of the specific problems and provide corresponding countermeasures,in hopes of to providing a reference for cost management in enterprises and achieve the goal of stable and sustainable development of China’s economy. 展开更多
关键词 management economics Enterprise cost management PROBLEMS STRATEGIES
下载PDF
Integrating Activity-Based Costing (ABC) and Theory of Constraint (TOC) for Improved and Sustained Cost Management 被引量:1
4
作者 Clayton Kuma 《Journal of Modern Accounting and Auditing》 2013年第8期1046-1058,共13页
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
关键词 activity-based costing (ABC) theory of constraint (TOC) cost management cost leadership contemporary cost management systems
下载PDF
Original research on connotation of the fine cost management
5
作者 SHI Ji-kun ZHANG Guang-bao 《Journal of Modern Accounting and Auditing》 2008年第4期63-65,共3页
Fine cost management is a systematic, refined, and dynamic management method. This paper provides us the background and meanings of fine cost management, it defines and analyzes the connotation of fine cost management... Fine cost management is a systematic, refined, and dynamic management method. This paper provides us the background and meanings of fine cost management, it defines and analyzes the connotation of fine cost management in detail. 展开更多
关键词 fine cost management stratagem cost management cost driver analysis
下载PDF
Logistics Cost Management Models and Their Usability for Purchasing 被引量:1
6
作者 Daniel Ellstrom Jakob Rehme Maria Bjorklund Hakan Aronsson 《Journal of Modern Accounting and Auditing》 2012年第7期1066-1073,共8页
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 ... 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. 展开更多
关键词 cost management supply chain ACCOUNTING PURCHASING Kraljic's matrix
下载PDF
Thinking About the Economic Management of Universities Based on Capital and Cost Management Optimization 被引量:1
7
作者 Lin Liu 《Proceedings of Business and Economic Studies》 2020年第4期9-13,共5页
The economic management of colleges and universities has always been a topic of great concern to China’s educational career,therefore,this paper will firstly make the necessary analysis of the current implementation ... The economic management of colleges and universities has always been a topic of great concern to China’s educational career,therefore,this paper will firstly make the necessary analysis of the current implementation of the economic management of colleges and universities in China,and then the reasons for the problems of economic management of colleges and universities in China is realized a detailed investigation,and finally,the economic management of colleges and universities based on capital and cost management optimization strategy is made a full discussion,looking forward to providing the necessary guidance for researchers in this field. 展开更多
关键词 Funding and cost management optimization University economic management Strategy
下载PDF
Cost management based security framework in mobile ad hoc networks
8
作者 YANG Rui-jun XIA Qi +2 位作者 PAN Qun-hua WANG Wei-nong LI Ming-lu 《Journal of Zhejiang University-Science A(Applied Physics & Engineering)》 SCIE EI CAS CSCD 2006年第4期493-501,共9页
Security issues are always difficult to deal with in mobile ad hoe networks. People seldom studied the costs of those security schemes respectively and for some security methods designed and adopted beforehand, their ... Security issues are always difficult to deal with in mobile ad hoe networks. People seldom studied the costs of those security schemes respectively and for some security methods designed and adopted beforehand, their effects are often investigated one by one. In fact, when facing certain attacks, different methods would respond individually and result in waste of resources. Making use of the cost management idea, we analyze the costs of security measures in mobile ad hoc networks and introduce a security framework based on security mechanisms cost management. Under the framework, the network system's own tasks can be finished in time and the whole network's security costs can be decreased. We discuss the process of security costs computation at each mobile node and in certain nodes groups. To show how to use the proposed security framework in certain applications, we give examples of DoS attacks and costs computation of defense methods. The results showed that more secure environment can be achieved based on the security framework in mobile ad hoc networks. 展开更多
关键词 Network attacks Mobile ad hoc cost management Security framework
下载PDF
Study on Ways to Improve Economic Benefits by Strengthening Cost Management
9
作者 Zhu Hongchang 《China's Foreign Trade》 2011年第7期68-70,共3页
Engineering project management refers to the management through the whole process of engineering construction, including quality, time project time limit, safety, cost, environmental protection, and innovation, etc. T... Engineering project management refers to the management through the whole process of engineering construction, including quality, time project time limit, safety, cost, environmental protection, and innovation, etc. The most important thing for construction enterprises to improve market competitiveness is to reduce enterprise costs by decreasing resource consumption in the construction, and control the consumptions within the project budget. 展开更多
关键词 cost management engineering project management cost control risk control ways tocontrol
下载PDF
Cost Management Research Based on E-commerce Logistics Mode
10
作者 Zhi Wang 《International Journal of Technology Management》 2014年第12期129-130,共2页
This paper describes the real-time and the importance of the study about e-commerce logistics cost management ,analyzes the development status of today' s e-commerce logistics and compares it with the traditional log... This paper describes the real-time and the importance of the study about e-commerce logistics cost management ,analyzes the development status of today' s e-commerce logistics and compares it with the traditional logistics, defines the e-commerce logistics cost management .Based on this, it summarizes the cost structure of e-commerce logistics, proposes factors affecting the cost of logistics, builds the basic ideas of logistics cost management, and thus introducts the accounting methods about logistics cost .Finally, puts forward to the content and methods of logistics costs budget, controling the cost effectively. 展开更多
关键词 e-commerce logistics model Logistics costs cost management CONTROL
下载PDF
Brief discussion on the financial cost management in China's private enterprises
11
作者 Huang Dingli 《International English Education Research》 2015年第2期19-22,共4页
With the current development and progress of the socialist marketing economy, the number of the private enterprises in our country increases constantly, and the development scale has been expanded constantly, which ha... With the current development and progress of the socialist marketing economy, the number of the private enterprises in our country increases constantly, and the development scale has been expanded constantly, which has become an important component for China's national economy, and making a huge contribution to promote the increase of China's national economy. In order to occupy a development location among the fierce market competition and expand the market share, the private enterprises in our country make many efforts constantly, such as strengthening and promotion of the internal management concept and the management mode, etc., which really obtains an obvious achievement and progress, however, due to the restriction of the various reasons, there are still many realistic problems existing in the financial cost management for the private enterprises, which restricts the sustainable, modern and scientific development step greatly, for the method on improving the financial cost management level in China's private enterprises and the guarantee of the pertinence and the efficiency for the financial cost management measures to be implemented in the private enterprises, it becomes the key problems which needs to be solved by the private enterprises currently. 展开更多
关键词 private enterprise financial cost management main problems and effective measures
下载PDF
The application of modem cost management in real estate enterprise
12
作者 Liang Qi 《International Journal of Technology Management》 2014年第6期97-99,共3页
This paper will be on the real estate development enterprise cost analysis and cost forecast, decision-making, plan, control, analysis and feedback were described, as well as how to use value engineering to enterprise... This paper will be on the real estate development enterprise cost analysis and cost forecast, decision-making, plan, control, analysis and feedback were described, as well as how to use value engineering to enterprise value chain each link cost allocation, ut also to the enterprise strategy analysis and research, as well as cost management and strategic interaction analysis. Finally, it has a cost of real estate development enterprises case analysis and research. The author believes that the article will be on the real estate development enterprise management have some practical significance. 展开更多
关键词 real estate development enterprises strategic management of modern cost management
下载PDF
Construction Project Bidding Agency and Cost Management Strategy in Bidding Stage
13
作者 Heyan Fu 《Journal of Architectural Research and Development》 2022年第3期21-26,共6页
In the social development,bidding agency plays an important part,providing services for the development of construction project bidding,and endows the development of construction project bidding with a diversified cha... In the social development,bidding agency plays an important part,providing services for the development of construction project bidding,and endows the development of construction project bidding with a diversified characteristic.The cost management of a construction project bidding stage has a dynamic characteristic.The bidding agency can provide bidding related business for the construction enterprises to ensure the quality and the effect of the bidding service,leading to the foundation for the sustainable development of the construction enterprises.This paper analyzes the deficiency in the bidding agency,and cost management in the bidding stage of the construction projects,as well provide some effective countermeasures or recommendation,to improve the value,and the role of the bidding agency in managing and controlling the construction project cost within the scope allowed by the law,and regulations,and also to ensure the comprehensive benefits of construction projects for the construction enterprise. 展开更多
关键词 Architectural engineering Bidding agency cost management
下载PDF
Cost Management Strategy of Highway Engineering Construction Stage Using the List Pricing Model
14
作者 Zhenghong Peng 《Journal of World Architecture》 2022年第5期47-52,共6页
Highway engineering requires higher investment and requires a long time of management compared to other construction projects.There are many factors that affect the project cost during the engineering construction sta... Highway engineering requires higher investment and requires a long time of management compared to other construction projects.There are many factors that affect the project cost during the engineering construction stage of a highway.The effective development of cost management in the construction phase of highway engineering under the list pricing model can avoid unnecessary waste and help control the cost of highway engineering.However,there are still some problems in the development of cost management in the construction phase of highway engineering,which will affect the role of the list-based pricing mode in cost management.This paper explores and analyzes the advantages of the list pricing model and the problems existing in the cost management of the highway engineering construction stage under the list pricing model,and proposes effective management strategies to improve cost management of the highway engineering construction stage. 展开更多
关键词 List pricing model Highway engineering Construction stage cost management
下载PDF
Application of Earned Value Method in Project Cost Management and Schedule Management
15
作者 Wenjing Xu 《Proceedings of Business and Economic Studies》 2021年第4期146-152,共7页
At present,with the rapid development of China's economy,the development of the construction industry has made a new breakthrough.Project management requires the construction industry to continuously play its role... At present,with the rapid development of China's economy,the development of the construction industry has made a new breakthrough.Project management requires the construction industry to continuously play its role and value in improving the ability of project management.Earned value method,which is an important way in the field of project management,enables whole project management to rise to a new height.The specific principle of earned value method will be elaborated by fully introducing the specific role of earned value method in engineering projects to provide a reference and basis for practitioners to improve their management ability. 展开更多
关键词 Earned value method Engineering project cost management
下载PDF
Construction economic cost management under the market economy
16
作者 QI Ya-li 《Ecological Economy》 2019年第2期156-160,共5页
Currently, how to further improve and perfect construction economic cost management,minimizing construction economic management cost and construction investment of the enterprise have become the important content for ... Currently, how to further improve and perfect construction economic cost management,minimizing construction economic management cost and construction investment of the enterprise have become the important content for the daily management of construction enterprise managers. This article focuses on the construction economy under the conditions of market economy cost management, analyses related concepts and existing questions, and proposes targeted recommendations of the problem. 展开更多
关键词 MARKET ECONOMY CONSTRUCTION cost cost management
下载PDF
Modem Cost Management in the Transport Company Through the Activity-Based Costing (ABC) Method
17
作者 Viera Sukalova Pavel Ceniga 《Journal of Modern Accounting and Auditing》 2014年第6期667-674,共8页
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
关键词 management transport company costS activity-based costing (ABC) method
下载PDF
Analysis on the Problems of Solutions of Water Conservancy & Hydropower Engineering Cost Management
18
作者 Bo Yao 《Frontiers Research of Architecture and Engineering》 2018年第3期84-86,共3页
With the continuous development of society and economy in China, the number of water conserv ancy & hydropower engineering in China increases unceasingly and China s water conserv ancy industry also enters into th... With the continuous development of society and economy in China, the number of water conserv ancy & hydropower engineering in China increases unceasingly and China s water conserv ancy industry also enters into the stage of rapid development. The construction of water conserv ancy & hydropower engineering promotes social and economic development, so in order to safeguard the benefits of the engineering, cost management shall be done well, which is also an important channel for companies engaging in water conservancy & hydropower engineering to obtain economic benefits. Based on this the paper firstly investigates the problems in water conserv ancy & hydropower engineering cost management and then brings up relevant solutions. 展开更多
关键词 Water conservancy & HYDROPOWER ENGINEERING cost management PROBLEM SOLUTIONS
下载PDF
Estimation of the Direct Cost of Management of Venous Thromboembolism in Three Reference Hospitals in the City of Yaoundé: A Retrospective Study over a Three-Year Period
19
作者 Hamadou Ba Nganou-Ngnindjio Chris Nadège +5 位作者 Tatchim Samuel Aimé Kamdem Félicité Tchoukoua Serge Honoré Ahmadou Jingi Danwe Dieudonne Kingue Samuel 《World Journal of Cardiovascular Diseases》 CAS 2024年第2期99-114,共16页
Background: Venous thromboembolism (VTE) is a major public health problem due to its increasing frequency, mortality and management cost. This cost may require major financial efforts from patients, especially in deve... Background: Venous thromboembolism (VTE) is a major public health problem due to its increasing frequency, mortality and management cost. This cost may require major financial efforts from patients, especially in developing countries like ours where less than 7% of the population has health insurance. This study aimed to estimate the direct cost of managing VTE in three reference hospitals in Yaoundé. Methods: This was a cross-sectional retrospective study over a three-year period (from January 1st 2018 to December 31 2020) carried out in the Cardiology departments of the Central and General Hospitals, and the Emergency Centre of the city of Yaoundé. All patients managed during the study period for deep vein thrombosis and pulmonary embolism confirmed by venous ultrasound coupled with Doppler and computed tomography pulmonary angiography respectively were included. For each patient, we collected sociodemographic and clinical data as well as data on the cost of consultation, hospital stay, workups and medications. These data were analysed using SPSS version 23.0. Results: A total of 92 patient’s records were analysed. The median age was 60 years [48 - 68] with a sex ratio of 0.53. The median direct cost of management of venous thromboembolism was 766,375 CFAF [536,455 - 1,029,745] or $1415 USD. Management of pulmonary embolism associated with deep vein thrombosis was more costly than isolated pulmonary embolism or deep vein thrombosis. Factors influencing the direct cost of management of venous thromboembolism were: hospital structure (p = 0.015), health insurance (p 0.001), type of pulmonary embolism (p = 0.021), and length of hospital stay (p = 0.001). Conclusion: Management of VTE is a major financial burden for our patients and this burden is influenced by the hospital structure, health insurance, type of pulmonary embolism and length of hospital stay. 展开更多
关键词 cost management Venous Thromboembolism Yaoundé
下载PDF
Mapping Climate Services for Disaster Risk Management: A Systematic Review and Research Gaps from a Policy Process Perspective
20
作者 Aboubacar Issaka Ousman Gaoh Wolfram Laube +1 位作者 Georges Abbevi Abbey Moussa Waongo 《American Journal of Climate Change》 2024年第2期314-360,共47页
Climate services (CS) are crucial for mitigating and managing the impacts and risks associated with climate-induced disasters. While evidence over the past decade underscores their effectiveness across various domains... Climate services (CS) are crucial for mitigating and managing the impacts and risks associated with climate-induced disasters. While evidence over the past decade underscores their effectiveness across various domains, particularly agriculture, to maximize their potential, it is crucial to identify emerging priority areas and existing research gaps for future research agendas. As a contribution to this effort, this paper employs the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) methodology to review the state-of-the-art in the field of climate services for disaster risk management. A comprehensive search across five literature databases combined with a snowball search method using ResearchRabbit was conducted and yielded 242 peer-reviewed articles, book sections, and reports over 2013-2023 after the screening process. The analysis revealed flood, drought, and food insecurity as major climate-related disasters addressed in the reviewed literature. Major climate services addressed included early warning systems, (sub)seasonal forecasts and impact-based warnings. Grounded in the policy processes’ theoretical perspective, the main focus identified and discussed three prevailing policy-oriented priority areas: 1) development of climate services, 2) use-adoption-uptake, and 3) evaluation of climate services. In response to the limitations of the prevalent supply-driven and top-down approach to climate services promotion, co-production emerges as a cross-cutting critical aspect of the identified priority areas. Despite the extensive research in the field, more attention is needed, particularly pronounced in the science-policy interface perspective, which in practice bridges scientific knowledge and policy decisions for effective policy processes. This perspective offers a valuable analytical lens as an entry point for further investigation. Hence, future research agendas would generate insightful evidence by scrutinizing this critical aspect given its importance to institutions and climate services capacity, to better understand intricate facets of the development and the integration of climate services into disaster risk management. 展开更多
关键词 Climate Services Disaster Risk management Policy process Science-Policy Interface Institutional Analysis
下载PDF
上一页 1 2 250 下一页 到第
使用帮助 返回顶部