In order to find out the applicability of the optimal pricing decision model based on conventional cost behavior model after activity based costing has given strong shock to the conventional cost behavior model and it...In order to find out the applicability of the optimal pricing decision model based on conventional cost behavior model after activity based costing has given strong shock to the conventional cost behavior model and its assumptions, detailed analyses have been made using the activity based cost behavior and cost volume profit analysis model, and it is concluded from these analyses that the theory behind the construction of optimal pricing decision model is still tenable under activity based costing, but the conventional optimal pricing decision model must be modified as appropriate to the activity based costing based cost behavior model and cost volume profit analysis model, and an optimal pricing decision model is really a product pricing decision model constructed by following the economic principle of maximizing profit.展开更多
Along with the product price competition growing intensely, it is apparently important for reasonably distributing and counting cost. But, in sharing indirect cost, traditional cost accounting unveils the limitations ...Along with the product price competition growing intensely, it is apparently important for reasonably distributing and counting cost. But, in sharing indirect cost, traditional cost accounting unveils the limitations increasingly, especially in authenticity of cost information. And the accounting theory circles and industry circles begin seeking one kind of new accurate cost calculation method, and the activity based cost (ABC) method emerges as the times require. In this paper, we will build its mathematical model by the basic principle of ABC, and will improve its mathematical model further. We will establish its comparison mathematical model and make the ABC method go a step further to its practical application.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
Maintainability prediction is one kind of primary maintainability action. Design deficiency would be found through predicting maintainability parameters under certain conditions. Now a maintainability prediction metho...Maintainability prediction is one kind of primary maintainability action. Design deficiency would be found through predicting maintainability parameters under certain conditions. Now a maintainability prediction method that mainly considers maintenance time or maintenance man hour is a kind of prediction method with a single index. With increasing product complexity and people's environmental consciousness, more attention is paid to environment impacts and maintenance cost or resource consumption in the maintenance process. It is necessary for a maintainability prediction method that can predict maintenance cost and maintenance environmental impacts. A new maintainability prediction method is presented in this paper based on analyzing existing maintainability prediction methods. The method is MABTCE(maintenance activity based timing/costing/environment impact assessment) and can predict maintenance time, maintenance costing and maintenance environmental impacts and then improve maintainability design with prediction results.展开更多
文摘In order to find out the applicability of the optimal pricing decision model based on conventional cost behavior model after activity based costing has given strong shock to the conventional cost behavior model and its assumptions, detailed analyses have been made using the activity based cost behavior and cost volume profit analysis model, and it is concluded from these analyses that the theory behind the construction of optimal pricing decision model is still tenable under activity based costing, but the conventional optimal pricing decision model must be modified as appropriate to the activity based costing based cost behavior model and cost volume profit analysis model, and an optimal pricing decision model is really a product pricing decision model constructed by following the economic principle of maximizing profit.
文摘Along with the product price competition growing intensely, it is apparently important for reasonably distributing and counting cost. But, in sharing indirect cost, traditional cost accounting unveils the limitations increasingly, especially in authenticity of cost information. And the accounting theory circles and industry circles begin seeking one kind of new accurate cost calculation method, and the activity based cost (ABC) method emerges as the times require. In this paper, we will build its mathematical model by the basic principle of ABC, and will improve its mathematical model further. We will establish its comparison mathematical model and make the ABC method go a step further to its practical application.
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Maintainability prediction is one kind of primary maintainability action. Design deficiency would be found through predicting maintainability parameters under certain conditions. Now a maintainability prediction method that mainly considers maintenance time or maintenance man hour is a kind of prediction method with a single index. With increasing product complexity and people's environmental consciousness, more attention is paid to environment impacts and maintenance cost or resource consumption in the maintenance process. It is necessary for a maintainability prediction method that can predict maintenance cost and maintenance environmental impacts. A new maintainability prediction method is presented in this paper based on analyzing existing maintainability prediction methods. The method is MABTCE(maintenance activity based timing/costing/environment impact assessment) and can predict maintenance time, maintenance costing and maintenance environmental impacts and then improve maintainability design with prediction results.
