A New Activity-Based Cost (ABC) Mathematical Model

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.

Application of Activity Based Costing in Customer Evaluation and Management

As plant develops, many industries＇ automatic level is very high leading to the increasing of indirect cost. Traditional costing methods, which use single standard of distributing indirect cost, cannot calculate cus- tomer cost accurately and satisfy managers any more. This paper is aimed on solving the aforesaid problem. In this paper we propose the thought of evaluating customer cost by using activity based costing（ABC） and the tra- ditional model of customer lifetime value（CLV） to improve the CLV model, then analyze the difference of using both models through an empirical study. As a result, ABC can account customer cost more accurately so that the CLV can help managers evaluate customer more effectively.

Heuristic algorithm for RCPSP with the objective of minimizing activities' cost

Resource-constrained project scheduling problem（RCPSP） is an important problem in research on project management. But there has been little attention paid to the objective of minimizing activities＇ cost with the resource constraints that is a critical sub-problem in partner selection of construction supply chain management because the capacities of the renewable resources supplied by the partners will effect on the project scheduling. Its mathematic model is presented firstly, and analysis on the characteristic of the problem shows that the objective function is non-regular and the problem is NP-complete following which the basic idea for solution is clarified. Based on a definition of preposing activity cost matrix, a heuristic algorithm is brought forward. Analyses on the complexity of the heuristics and the result of numerical studies show that the heuristic algorithm is feasible and relatively effective.

Mathematical methods for main tenance and operation cost prediction based on transfer learning in State Grid

The electric power enterprise is an important basic energy industry for national development,and it is also the first basic industry of the national economy.With the continuous expansion of State Grid,the progressively complex operating conditions,and the increasing scope and frequency of data collection,how to make reasonable use of electrical big data,improve utilization,and provide a theoretical basis for the reliability of State Grid operation,has become a new research hot spot.Since electrical data has the characteristics of large volume,multiple types,low-value density,and fast processing speed,it is a challenge to mine and analyze it deeply,extract valuable information efficiently,and serve for the actual problem.According to the features of these data,this paper uses artificial intelligence methods such as time series and support vector regression to establish a data mining network model for standard cost prediction through transfer learning.The experimental results show that the model in this paper obtains better prediction results on a small sample data set,which verifies the feasibility of the deep transfer model.Compared with activity-based costing and the traditional prediction method,the average absolute error of the proposed method is reduced by 10%,which is effective and superior.

A Maintainability Prediction Method Considering Environmental Impacts and Cost

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.

The Role of Management Accounting in Adding Value to Organisations

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.

Expression and Antigen Activity Determination of Human Thyroid Peroxidase in Silkworm and Yeast

In this study,we report the expression of human thyroid peroxidase（TPO） in silkworm larvae and Pichia pastoris GS115. Recombinant TPO is sequentially purified from the hemolymph of infected silkworm larvae and yeast using a Ni-NTA resin kit. The concentration of yield of recombinant TPO is 4.87 mg per thousand larvae and 40.83 mg per liter yeast culture. However,the recombinant TPO produced in silkworm show similar binding ability with the specific anti-TPO serum to standard human TPO purified from insect cells. The lower antigen activity indicates the TPO expressed in yeast is not suitable to be used as the coating antigen in enzyme linked immunosorbent assay（ELISA）. The cost of TPO expressed in B. mori is about 1/4 that of in insect cells,and the cost of TPO purified from silkworm for ELISA is only 1/8 that of TPO produced from Sf9 cells. It indicates the Bm NPV-silkworm expression system is a cost-effectiv e platform for producing TPO with high antigen activity.