On the background of integrated ERP development, activity-value-flexibility management (AVFM) is defined. By using economic-value-added (EVA) and corporate value creation as the objective of AVFM, custom value deviati...On the background of integrated ERP development, activity-value-flexibility management (AVFM) is defined. By using economic-value-added (EVA) and corporate value creation as the objective of AVFM, custom value deviating rate, capital cost deviating rate, cash-flow-out per purchase deviating rate and cash-flow-in per sell deviating rate are developed to be the key responding variates for AVFM, and they also decide the rational quantity range for AVFM tactics. Method for rational AVFM tactics solution could be got by means of redesigning activity information process on integrated ERP.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
We describe here a comprehensive framework for intelligent information management (IIM) of data collection and decision-making actions for reliable and robust event processing and recognition. This is driven by algori...We describe here a comprehensive framework for intelligent information management (IIM) of data collection and decision-making actions for reliable and robust event processing and recognition. This is driven by algorithmic information theory (AIT), in general, and algorithmic randomness and Kolmogorov complexity (KC), in particular. The processing and recognition tasks addressed include data discrimination and multilayer open set data categorization, change detection, data aggregation, clustering and data segmentation, data selection and link analysis, data cleaning and data revision, and prediction and identification of critical states. The unifying theme throughout the paper is that of “compression entails comprehension”, which is realized using the interrelated concepts of randomness vs. regularity and Kolmogorov complexity. The constructive and all encompassing active learning (AL) methodology, which mediates and supports the above theme, is context-driven and takes advantage of statistical learning, in general, and semi-supervised learning and transduction, in particular. Active learning employs explore and exploit actions characteristic of closed-loop control for evidence accumulation in order to revise its prediction models and to reduce uncertainty. The set-based similarity scores, driven by algorithmic randomness and Kolmogorov complexity, employ strangeness / typicality and p-values. We propose the application of the IIM framework to critical states prediction for complex physical systems;in particular, the prediction of cyclone genesis and intensification.展开更多
公立医院高质量发展,疾病诊断相关分组(diagnosis related groups,DRG)支付背景下,对成本绩效规范化管理提出了更高要求。绩效管理是医院发展的重要抓手,成本管控是提升运营效率的关键;成功的成本绩效管理方案,有助于促进公立医院持续...公立医院高质量发展,疾病诊断相关分组(diagnosis related groups,DRG)支付背景下,对成本绩效规范化管理提出了更高要求。绩效管理是医院发展的重要抓手,成本管控是提升运营效率的关键;成功的成本绩效管理方案,有助于促进公立医院持续健康运营,提高医务人员积极性。通过分析公立医院成本绩效管理现状,建立成本绩效管理体系、信息集成串联系统,对成本核算对象进行细分和下沉,运用作业成本法实现间接成本的分摊归集等方法,设计和探索成本绩效管理模式,旨在为新的绩效管理体系与实施策略提供思路和借鉴,实现医院增效、患者降费的共赢局面。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
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...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.展开更多
基金Supported by the National Natural Science Foundation of China (No. 70031020)
文摘On the background of integrated ERP development, activity-value-flexibility management (AVFM) is defined. By using economic-value-added (EVA) and corporate value creation as the objective of AVFM, custom value deviating rate, capital cost deviating rate, cash-flow-out per purchase deviating rate and cash-flow-in per sell deviating rate are developed to be the key responding variates for AVFM, and they also decide the rational quantity range for AVFM tactics. Method for rational AVFM tactics solution could be got by means of redesigning activity information process on integrated ERP.
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.
文摘We describe here a comprehensive framework for intelligent information management (IIM) of data collection and decision-making actions for reliable and robust event processing and recognition. This is driven by algorithmic information theory (AIT), in general, and algorithmic randomness and Kolmogorov complexity (KC), in particular. The processing and recognition tasks addressed include data discrimination and multilayer open set data categorization, change detection, data aggregation, clustering and data segmentation, data selection and link analysis, data cleaning and data revision, and prediction and identification of critical states. The unifying theme throughout the paper is that of “compression entails comprehension”, which is realized using the interrelated concepts of randomness vs. regularity and Kolmogorov complexity. The constructive and all encompassing active learning (AL) methodology, which mediates and supports the above theme, is context-driven and takes advantage of statistical learning, in general, and semi-supervised learning and transduction, in particular. Active learning employs explore and exploit actions characteristic of closed-loop control for evidence accumulation in order to revise its prediction models and to reduce uncertainty. The set-based similarity scores, driven by algorithmic randomness and Kolmogorov complexity, employ strangeness / typicality and p-values. We propose the application of the IIM framework to critical states prediction for complex physical systems;in particular, the prediction of cyclone genesis and intensification.
文摘公立医院高质量发展,疾病诊断相关分组(diagnosis related groups,DRG)支付背景下,对成本绩效规范化管理提出了更高要求。绩效管理是医院发展的重要抓手,成本管控是提升运营效率的关键;成功的成本绩效管理方案,有助于促进公立医院持续健康运营,提高医务人员积极性。通过分析公立医院成本绩效管理现状,建立成本绩效管理体系、信息集成串联系统,对成本核算对象进行细分和下沉,运用作业成本法实现间接成本的分摊归集等方法,设计和探索成本绩效管理模式,旨在为新的绩效管理体系与实施策略提供思路和借鉴,实现医院增效、患者降费的共赢局面。
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.
