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Study on Accounting Principle and Method of Activity-Based Costing of CIMS Enterprises in China 被引量:1
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作者 丁日佳 杜爱静 +1 位作者 强桂英 王立杰 《International Journal of Mining Science and Technology》 SCIE EI 2000年第2期26-29,共4页
关键词 of CIMS Enterprises in China and method of Activity-Based costing Study on Accounting Principle CIMS ACTIVITY
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Mass scale screening of common arboviral infections by an affordable,cost effective RT-PCR method 被引量:1
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作者 Debjani Taraphdar Arindam Sarkar Shyamalendu Chatterjee 《Asian Pacific Journal of Tropical Biomedicine》 SCIE CAS 2012年第2期97-101,共5页
Objective:To develop a rapid,cost effective RT-PCR method for the mass scale diagnosis of such diseases at the vireraia stage to find out the actual disease burden in that area.Methods:For this purpose,cases with the ... Objective:To develop a rapid,cost effective RT-PCR method for the mass scale diagnosis of such diseases at the vireraia stage to find out the actual disease burden in that area.Methods:For this purpose,cases with the history of only short febrile illness were considered.Thus 157 samples with the history of dengue/chikungunya like illness and only 58 samples with a history of acute encephalitis syndrome(AES)were selected.Results:Out of 157 samples,42 and 74 were detected as dengue and chikungunya,respectively and out of 58 AES cases only 23 could be detected as Japanese encephalitis by this RT-PCR method.Conclusions:This cost effective RT-PCR method can detect the total positive cases that remain undetected by EL1SA method.Moreover,this method is capable to detect the viral RNA from patients'sera even after the appearance of IgM antibody at one fifth costs as compared with the other commercially available kits. 展开更多
关键词 cost effective RT-PCR method MASS SCREENING ARBOVIRUS
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Analysis of Appraising Agricultural Intangible Asset Value by Cost Method
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作者 LI Xiao-juan Hebei College of Finance,Baoding 071051,China 《Asian Agricultural Research》 2010年第8期4-7,共4页
On the basis of describing the connotation of agricultural intangible asset and cost method,the technical ideas of appraising by cost method are introduced.The article analyzes the advantages(simple appraisal principl... On the basis of describing the connotation of agricultural intangible asset and cost method,the technical ideas of appraising by cost method are introduced.The article analyzes the advantages(simple appraisal principle and easy to understand and grasp;overall consideration of various factors related to appraisal result value) and disadvantages(high appraisal cost;difficult to appraise and grasp various appraisal factors) of appraising by cost method.The article also summarizes the precondition of appraising by cost method:it is applicable to appraise the agricultural intangible asset which can be reproduced and afresh developed.Based on the cognition of agricultural intangible asset and the relevant rules of Ministry of Finance on appraisal of intangible asset by using cost method,the model of appraising agricultural intangible asset by cost method is constructed.That is:agricultural intangible asset value = replacement cost of agricultural intangible asset ×newness rate + opportunity cost of agricultural intangible asset.Determine and analyze parameters of the model,in order to offer references for appraisers to appraise agricultural intangible asset value more reasonably. 展开更多
关键词 cost method AGRICULTURAL INTANGIBLE ASSET Replacem
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Modem Cost Management in the Transport Company Through the Activity-Based Costing (ABC) Method
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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
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A Review of Deepwater Pipeline Construction in the U.S. Gulf of Mexico-Contracts, Cost, and Installation Methods
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作者 Mark J. Kaiser 《Journal of Marine Science and Application》 CSCD 2016年第3期288-306,共19页
The offshore pipeline network in the U.S. Gulf of Mexico is the largest and most transparent system in the world. A review of deepwater projects in the region provides insight into construction cost and installation m... The offshore pipeline network in the U.S. Gulf of Mexico is the largest and most transparent system in the world. A review of deepwater projects in the region provides insight into construction cost and installation methods and the evolution of contract strategies. Pipeline projects are identified as export systems, infield flowline systems, and combined export and infield systems, and three dozen deepwater pipeline installations from 1980–2014 are described based on Offshore Technology Conference(OTC) and Society of Petroleum Engineers(SPE) industry publications and press release data. Export lines and infield flowlines are equally represented and many projects used a combination of J-lay, S-lay and reel methods with rigid steel, flexible line, and pipe-in-pipe systems. The average 2014 inflation-adjusted cost for pipeline projects based on OTC/SPE publications was $2.76 million/mi and ranged from $520 000/mi to $12.94 million/mi. High cost pipelines tend to be short segments or specialized pipeline. Excluding the two cost endpoints, the majority of projects ranged from $1 to $6 million/mi. The average inflation-adjusted cost to install deepwater pipelines in the U.S. Gulf of Mexico based on available public data is estimated at $3.1 million/mi. 展开更多
关键词 construction cost contract type empirical statistics installation methods deepwater pipeline review
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考虑潜在溃坝的水库大坝运行成本和收益量化方法
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作者 葛巍 孙贺强 +3 位作者 李永闯 景来红 李宗坤 王建有 《郑州大学学报(工学版)》 CAS 北大核心 2025年第1期59-66,共8页
针对水库大坝逐渐老化、自身风险和运行成本不断增加的情况,为了进一步明确水库大坝运行的经济性,构建了一种考虑潜在溃坝损失作用下的水库大坝运行综合成本与综合收益量化模型。首先,综合考虑大坝潜在溃坝的影响,根据ISM理论明确了水... 针对水库大坝逐渐老化、自身风险和运行成本不断增加的情况,为了进一步明确水库大坝运行的经济性,构建了一种考虑潜在溃坝损失作用下的水库大坝运行综合成本与综合收益量化模型。首先,综合考虑大坝潜在溃坝的影响,根据ISM理论明确了水库大坝运行成本与收益影响因素之间的相互作用关系,确定了水库大坝运行综合成本与综合收益量化指标;其次,基于DEMATEL法分析了各因素之间的相互作用程度,明确了各成本与收益指标之间相对重要程度;最后,结合技术经济学理论,计算了潜在溃坝损失作用下的水库大坝运行综合成本和综合收益。将所提模型应用于国内某水库,计算了该水库的运行综合成本和综合收益,并对其经济性进行了分析,结果表明:在考虑潜在溃坝损失的情况下,该水库运行综合成本为743.62万元,综合收益为10911.83万元,收益成本比为14.67,运行综合收益远大于运行综合成本,创收能力良好,经济效益显著。 展开更多
关键词 水库大坝 成本收益 量化方法 自身风险 溃坝
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Natural Monopoly and Mixed Ownership Reform--Based on Natural Experiment and Cost Function Analysis Method
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作者 Chen Lin 《China Economist》 2018年第5期60-83,共24页
Despite a multitude of theoretical discussions on China's mixed ownership reform, very few studies have addressed realistic questions concerning the implementation of the reform. The Resolutions of the Third Plenu... Despite a multitude of theoretical discussions on China's mixed ownership reform, very few studies have addressed realistic questions concerning the implementation of the reform. The Resolutions of the Third Plenum of the 18 th CPC Central Committee and other reform strategies have outlined the reform of sectors with natural monopoly, including urban public utility sectors. The question is how mixed ownership reform should be carried out in sectors of natural monopoly, or which public utilities sectors should enjoy priority of mixed ownership reform. To answer this question, this paper employs data of large public utility enterprises in China from 1998 to 2008, and estimates the natural monopoly attribute at the industry level and corporate total factor productivity(TFP) using cost function analysis method excluding the impact of product price factor. Based on the difference-indifferences-in-differences(DDD) method of natural experiment, an empirical test is carried out for the relationship among natural monopoly, mixed ownership reform and corporate productivity. Our results suggest that:(1) Statistically, mixed ownership reform cannot significantly increase corporate TFP in sectors with natural monopoly;(2) mixed ownership reform should not be carried out indiscriminately on a nationwide basis and for all public utilities sectors. Such an attempt of reform without distinguishing natural monopoly and the level of competitiveness is fraught with policy uncertainties;(3) relative to sectors with natural monopoly, corporate productivity in competitive sectors after mixed ownership reform will improve more significantly and enjoy greater "policy dividends" of institutional reform. Therefore, mixed ownership reform should be carried out first in competitive sectors. 展开更多
关键词 mixed OWNERSHIP REFORM NATURAL MONOPOLY cost function NATURAL experiment difference-in-differences-in-differences(DDD)method
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Recreational value of glacier tourism resources:A travel cost analysis for Yulong Snow Mountain 被引量:8
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作者 YUAN Ling-ling WANG Shi-jin 《Journal of Mountain Science》 SCIE CSCD 2018年第7期1446-1459,共14页
Glaciers, with their unique and spectacular appearances and rich and varied terrain, have received widespread attention and become important tourist attractions. This paper uses the travel cost method to estimate the ... Glaciers, with their unique and spectacular appearances and rich and varied terrain, have received widespread attention and become important tourist attractions. This paper uses the travel cost method to estimate the recreational value of the glacier tourism resources of Yulong Snow Mountain(also called Jade Dragon Snow Mountain), which is the most developed glacier tourist attraction in China. First-hand information was obtained through field surveys, and the travel costs of visitors visiting the Yulong Snow Mountain glacier were calculated before the method was applied to evaluate the recreational value of the focal glacier resource. The results show that the Yulong Snow Mountain consumer surplus associated with its glacier resources in 2016 ranged from 645.59-3439.10 million CNY, and the total recreational value ranged from 1.97-8.17 billion CNY. Approaches allocating travel costs across multiple recreational sites, however, can vary, and there is large difference in estimated results depending on used approaches. Nevertheless, the results of the analysis can help understand the socio-economic value of glacier resources and provide a reference for their development and protection. 展开更多
关键词 GLACIER Recreational value Travel cost method Yulong Snow Mountain
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Delay-independent robust guaranteed-cost control for uncertain linear neutral systems 被引量:4
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作者 Li Hongfei Zhou Jun 《Journal of Systems Engineering and Electronics》 SCIE EI CSCD 2007年第4期858-864,共7页
This article concerns the delay-independent guaranteed-cost control problem via memoryless state feedback for a class of neutral-type systems with structural uncertainty and a given quadratic cost function. New delay-... This article concerns the delay-independent guaranteed-cost control problem via memoryless state feedback for a class of neutral-type systems with structural uncertainty and a given quadratic cost function. New delay-independent conditions for the existence of the guaranteed-cost controller are presented in the term of LMIs. An algorithm involving optimization is proposed to design a controller achieving an optimal guaranteed-cost, such that, the system can be stabilized for all admissible uncertainties. A numerical example is provided to illustrate the feasibility of the proposed method. 展开更多
关键词 neutral system guaranteed cost control LMI method DELAY-INDEPENDENT
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An Improved Method of Joint Inversion Using GPS and Gravity Observation Data
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作者 LI Zhicai XU Caijun 《Geo-Spatial Information Science》 2005年第3期225-229,共5页
On the basis of the dislocation theory and gravity observation, a joint inversion model is presented with a fitting factor A scaling amplitudes between the gravity and GPS observation data. The test results show that ... On the basis of the dislocation theory and gravity observation, a joint inversion model is presented with a fitting factor A scaling amplitudes between the gravity and GPS observation data. The test results show that the new joint model is better than that taking the scale factor ), as a constant from the inversion result of MSE (mean square error). In addition, the random cost method used in the inversion algorithm is revised and improved, which shows that the improved random cost method can easily get the local minimum value and greatly decrease the iteration steps. 展开更多
关键词 joint inversion scale parameter random cost method
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Cost control for real estate development projects in China - Part 1: Literature review
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作者 夏煦 《Journal of Chongqing University》 CAS 2014年第2期54-61,共8页
The background and purpose, and the current situation of the cost control theory of real estate development project are disscussed in the paper. Problems of cost control for real estate development projects in China a... The background and purpose, and the current situation of the cost control theory of real estate development project are disscussed in the paper. Problems of cost control for real estate development projects in China are analyzed and summarized. According to the real estate development project cost control problems and related factors, a cost control index system of real estate development enterprise, and a cost control factors index system of real estate projects are constructed respectively. Cost control in the five stages of a real estate development project is introduced and summarized respectively. The five stages include: the investment decision-making, planning and design stage, the bidding phase, project implementation stage, and rental or sale. 展开更多
关键词 real estate cost control index system cost control factors cost control method
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Applying the Travel Cost Approach for Valuing Recreation Benefits of Fthiotida Coastal Zone
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作者 George Ekonomou Christos Neofitou Steriani Matsiori 《Journal of Environmental Science and Engineering(B)》 2013年第7期389-397,共9页
Recreation and beach use constitute core aspects of coastal tourism development since they incorporate various stakeholders at different levels and diverse activities. This research investigates the economical recreat... Recreation and beach use constitute core aspects of coastal tourism development since they incorporate various stakeholders at different levels and diverse activities. This research investigates the economical recreational value of the coastal zone between Molos and Arkitsa, in prefecture of Fthiotida, in Sterea Ellada region, in Greece. The study area provides substantial benefits to host community and remains an advantageous natural setting for tourism sustainable development. An economic valuation of the benefits largely assists the efforts of the local authorities to establish viable tourism products and preferred destination attributes. The travel cost method was used to estimate recreation demand. Based on personal and on site interviews 1,433 questionnaires were collected. The consumer surplus per day enjoyed by the visitors is 22,352.28 (Euros). The analysis assigned a considerable value to the coastal zone. Results shed light on core issues such as environmental management and proper resource allocation in view of finding areas for further improvement so as to increase consumer surplus by satisfying the needs and wants of coastal visitors. 展开更多
关键词 Coastal tourism travel cost method recreational value sustainability.
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基于机器学习的成本法在专利价值评估中的应用研究--以“新能源汽车”为例 被引量:2
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作者 冉从敬 李旺 +1 位作者 胡启彪 黄文俊 《现代情报》 CSSCI 北大核心 2024年第5期140-152,共13页
[目的/意义]构建基于机器学习的成本法专利价值评估方法,快速识别海量专利的实际成本,并预测其价值区间,在为专利价值评估提供新研究思路的同时,也为专利转移转化定价提供了参考借鉴。[方法/过程]通过Innography数据库与Incopat数据库... [目的/意义]构建基于机器学习的成本法专利价值评估方法,快速识别海量专利的实际成本,并预测其价值区间,在为专利价值评估提供新研究思路的同时,也为专利转移转化定价提供了参考借鉴。[方法/过程]通过Innography数据库与Incopat数据库下载“新能源汽车”领域多指标专利数据,提取专利成本影响因素与专利价值影响因素,并形成专利数据训练集与专利数据预测集;构建AutoGluon机器学习分类算法,将包含成本数据的Innography专利数据训练集导入模型进行训练,并将训练好的模型对Incopat专利数据预测集进行成本预测;最后使用成本法并结合本研究提出的专利价值指数对预测结果进行计算,估算其价格区间。[结果/结论]通过实证分析与结果验证可知,本研究构建的基于机器学习的成本法专利价值评估方法在预测专利价值区间中具备一定有效性,为促进专利价值评估研究深化及专利转移转化定价实践发展提供了参考。 展开更多
关键词 机器学习 成本法 价格预估 专利价值
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Study on the Theory and Method of Real Estate Property Right Appraisal
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作者 Chenguang YUAN Ziwei WANG +2 位作者 Yanhua SONG Yan TIAN Jianbo YANG 《Meteorological and Environmental Research》 CAS 2022年第6期9-10,共2页
This paper first introduces the overview of real estate appraisal theory,the basic situation of real estate appraisal,the basic principles and characteristics of real estate appraisal,and three main appraisal methods.... This paper first introduces the overview of real estate appraisal theory,the basic situation of real estate appraisal,the basic principles and characteristics of real estate appraisal,and three main appraisal methods.On this basis,the specific use scope of each method,the meaning of each parameter,and the influencing factors are analyzed.Then,based on the in-depth study of various existing appraisal theories and methods,a new appraisal method is proposed:the appraisal analysis method based on fuzzy analytic hierarchy process. 展开更多
关键词 Real estate property right appraisal Market comparison method cost method Capitalized earnings method Fuzzy analytical hierarchy process
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Techniques for Determining the Treatment Costs of Cervical Cancer: A Systematic Review
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作者 Candice Amorim de Araújo Lima Santos Ariani Impieri Souza Suely Arruda Vidal 《Open Journal of Obstetrics and Gynecology》 2019年第2期117-128,共12页
Background: Uterine cervical cancer (UCC) represents a public health problem in many part of the world. The use of new technologies is leading to increased treatment costs, resulting in a substantial economic impact w... Background: Uterine cervical cancer (UCC) represents a public health problem in many part of the world. The use of new technologies is leading to increased treatment costs, resulting in a substantial economic impact worldwide. Standardization of economic evaluation methods is needed to improve comparisons between jurisdictions. Objective: To identify the methods used to measure the cost of treating invasive UCC, and to search for correlations between cancer treatment expenditures and local economies. Methods: We searched articles in MEDLINE, LILACS, and SciELO with no language restrictions, and included publications from January 01, 2007 to December 31, 2016. Studies were included if they described the annual direct cost of invasive cervical cancer and detailed the costing method. Complete economic evaluations were excluded. Results were described in 2016 international dollars. Results: Of 1581 studies initially reviewed, 13 articles were included in the analysis. Six articles used a bottom-up;six used a top-down approach and one used both. Annual cost per patient varied from I$ 2146.22 (Poland) to 34,351.54 (Sweden). Middle-income countries (MIC) spent median 72.52% of its GDP per capita on the treatment of invasive cervical cancer, while high-income countries (HIC) spent median 30.12% (p = 0.032). No significant difference was found when separated by costing method. Conclusions: We found that, for the treatment costs of invasive UCC, the percentages of GDP per capita were statistically higher in MIC than in HIC. However, no significant difference was found between costing methods, and the top-down approach could be used. 展开更多
关键词 CERVICAL CANCER costS and cost Analysis costing method Systematic Review
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基于合成控制法的DRG改革对住院费用的影响——以北京市三级公立医院为例 被引量:4
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作者 王文娟 梁娟娟 +4 位作者 胡洋溢 蔡媛青 樊荣 尹柏松 张宇薇 《中国卫生政策研究》 CSCD 北大核心 2024年第3期1-9,共9页
目的:分析DRG改革对北京市三级公立医院例均住院总费用及其增速、内部结构的短期效应与长期影响。方法:基于2009—2018年北京市三级公立医院住院费用的年度报表数据,采用合成控制法分析2011年的DRG改革对例均住院总费用及各项费用占比... 目的:分析DRG改革对北京市三级公立医院例均住院总费用及其增速、内部结构的短期效应与长期影响。方法:基于2009—2018年北京市三级公立医院住院费用的年度报表数据,采用合成控制法分析2011年的DRG改革对例均住院总费用及各项费用占比的影响。结果:与未试点的医院相比,短期内试点医院的例均住院总费用有所降低,药占比下降显著,耗材费用占比增速下降明显,手术、治疗、护理费用占比有所下降,检查、化验费用占比略有上升。长期看,试点医院例均住院总费用与增速超过非试点医院,药占比、手术、治疗、护理费用占比低于非试点医院,耗材费用占比大幅提高,检查、化验费用占比呈现较强的个体差异性。结论:DRG改革短期内对控制费用增长具有积极作用,长期效果有待改善,费用结构有待优化;未来应从发挥“双中心”的多元作用、与三级公立医院绩效考核结合、提高体现医生技术劳动价值的收入等方面完善DRG改革。 展开更多
关键词 疾病诊断相关分组 三级公立医院 住院费用 合成控制法
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Analysis and Research on Low-Cost and Non-Intrusive Power Metering Chip
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作者 Li-Ping Gao Xiu-Li Yu +1 位作者 Liang Huang Tao-Rong Gong 《Energy and Power Engineering》 2017年第4期573-580,共8页
Metering technology is one of the core technologies of the smart power grid. The overall metering solution and related products have a wide market space in the whole process of power production, which bring new opport... Metering technology is one of the core technologies of the smart power grid. The overall metering solution and related products have a wide market space in the whole process of power production, which bring new opportunities for power distribution development from automation to intelligentialize, and provide technical supports for the power metering system platform. Because of the importance of metering products and their market demand, this paper focuses on the design of a simple power metering chip with low-cost, low-precision and non-invasive, so as to lay the foundation for the development and practical technology accumulation of power metering products. The design achieves low cost by reducing the acquisition accuracy, simplifying the collection and sampling methods. This paper studies the chip accuracy, sampling methods, collection methods, and the inference of the chip characteristics requirements. 展开更多
关键词 POWER METERING CHIP LOW-cost Low-Precision Sampling methods
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基于绿色作业成本法在电子行业成本核算的应用研究 被引量:2
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作者 赵莉娜 周丹 朱昊震 《价值工程》 2024年第2期75-78,共4页
绿色作业成本法(Green Activity-Based Costing)是一种通过对绿色生态环境的成本核算,对相关作业活动动态情况进行追踪分析,对成本对象及作业业绩进行计量、确认、计录、评价以及资源利用的一种绿色成本核算管理方法。本文通过对禄森电... 绿色作业成本法(Green Activity-Based Costing)是一种通过对绿色生态环境的成本核算,对相关作业活动动态情况进行追踪分析,对成本对象及作业业绩进行计量、确认、计录、评价以及资源利用的一种绿色成本核算管理方法。本文通过对禄森电子公司产品成本实际情况的计算分析,并根据绿色作业成本法相关理论,针对传统成本核算方法给禄森电子公司所带来的系列成本问题,从而提出禄森电子公司实施绿色作业成本法的必要性研究。 展开更多
关键词 绿色作业成本法 成本核算 成本动因 禄森电子
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贸易自由化与中国出口农产品质量:基于双边贸易成本的研究 被引量:3
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作者 林大燕 吕娉 《南京理工大学学报(社会科学版)》 2024年第1期26-37,共12页
出口农产品质量直接关系农产品出口的长远发展。基于双边贸易成本的视角,利用中国与127个贸易伙伴847种农产品的数据,运用回归反推法测算了中国出口农产品的质量水平,并从理论和实证两个方面分析了贸易自由化对中国出口农产品质量的影... 出口农产品质量直接关系农产品出口的长远发展。基于双边贸易成本的视角,利用中国与127个贸易伙伴847种农产品的数据,运用回归反推法测算了中国出口农产品的质量水平,并从理论和实证两个方面分析了贸易自由化对中国出口农产品质量的影响。研究发现,样本期间,中国出口农产品质量呈波动上升趋势,且贸易自由化总体上可显著促进中国出口农产品质量的提高,但对出口到不同收入组国家农产品质量的影响存在显著差异。具体而言,贸易自由化对中国出口到埃塞俄比亚等低收入组国家农产品质量的促进作用最为显著,对出口到孟加拉等中等偏低收入组和日本高收入组国家农产品质量的促进作用次之,对出口到印度尼西亚等中等偏高收入组国家的农产品质量反而具有阻碍作用。 展开更多
关键词 农产品质量 贸易自由化 贸易成本 出口 回归反推法
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中国社会物流成本占GDP比重下降成因实证研究——基于因素分析法 被引量:1
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作者 潘文轩 《中国流通经济》 CSSCI 北大核心 2024年第7期76-86,共11页
为探究2004—2022年中国社会物流成本占GDP比重趋于下降的成因,在物流成本分类基础上对社会物流成本占GDP比重作了指标分解,并采用差额分析法测算物流需求系数、货物单位价值、平均运输距离、物流费率的变动对社会物流成本占GDP比重变... 为探究2004—2022年中国社会物流成本占GDP比重趋于下降的成因,在物流成本分类基础上对社会物流成本占GDP比重作了指标分解,并采用差额分析法测算物流需求系数、货物单位价值、平均运输距离、物流费率的变动对社会物流成本占GDP比重变化的影响。研究发现,2022年中国社会物流成本占GDP比重相比2004年有所降低,主要源于运输成本占GDP比重的下降和货物单位价值的提高,而物流需求系数、平均运输距离、物流费率的变动均使社会物流成本占GDP比重上升;在运输费率、保管费率、管理费率中,只有运输费率的变动起到了降低社会物流成本占GDP比重的作用;物流需求系数以2013年为拐点先升后降,其影响社会物流成本占GDP比重变化的方向发生了阶段性转折。降低社会物流成本占GDP比重绝不能通过去工业化或过度追求经济服务化的方式实现,而必须在保持制造业比重基本稳定的前提下稳步推进。同时,还须妥善处理好物流服务质量与成本的关系,从两者最佳组合上谋求物流效益的提高,防止物流降成本以牺牲服务质量为代价。展望未来,中国社会物流成本占GDP比重仍有继续下降的空间与潜力,可从结构优化、制度改革、科技赋能、资源整合、供应链协同等方面入手,采取合理有效措施进一步降低社会物流成本占GDP比重。 展开更多
关键词 社会物流成本占GDP比重 因素分析法 物流费率 降低社会物流成本
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