Integrating Activity-Based Costing （ABC） and Theory of Constraint （TOC） for Improved and Sustained Cost Management

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.

An improved activity-based costing model for product cost estimation applied in a complex manufacturing environment

In order to evaluate and estimate me cosEs oi prouuct~ plt, uu^u e vironment properly, an improved activity-based costing （ABC） model is presented. By utilizing the input-output analysis method, the complex consumption relationships in a complex manufacturing environment are first expressed. The consumption characteristics （mainly presented by the activity rates） of all production activities are extracted by solving these relationships. Then with the con- sumption characteristics and operating parameters of these activities, the detailed cost consumption of a product in its manufacturing process is estimated. A case study is finally given based on the compressor products of a manufacturing company, and its effectiveness is shown. As the cost influ- ence of complex consumption relationships is fully considered, the limitation of traditional ABC method is overcome, and therefore a high accuracy in product cost estimation under the complex manufacturing environment can be achieved.

Activity-Based Costing of Library Services in Universities——A Case Study of a Private University

An organization’s costing system is a system that helps the management with the strategy planning while the system plays an important role in providing accurate cost information about the products and customers.In other words,the costing management system is important to provide timely and quality information to help managers in their decision-making process.Producing quality graduates is the main objective of any university and the cost of quality or the cost of poor quality is one that is often difficult to measure in higher education.This can be partly attributed to the fact that most accounting systems are not structured to capture important cost-of-quality information.In order to succeed,many organizations tend to shift from conventional or traditional costing system to Activity-based costing(ABC).ABC provides both higher education administrators and policymakers with better information on which to base decisions.The use of multiple cost pools and drivers under ABC leads to more detailed and accurate product costing than that provided by traditional cost systems.This paper attempts to investigate the possibilities and limitations of implementing ABC in universities.More specifically the study makes use of the case study method to illustrate the implementation of activity-based costing of library services in a private university in the Kingdom of Bahrain.The research methodology of the case study is a combination of both descriptive and quantitative analyses.The study identified six categories of cost pools which are related to the activities of the library as well as 17 relevant cost drivers.Accordingly,ABC should lead to a better understanding of what drives costs and,by extension,what changes are necessary to reduce costs.Unnecessary activities that do not add value to services can be identified and eliminated.Further ABC is feasible in an academic library and that much can be gained from the process of analyzing activities.However,more work needs to be done in terms of designing accounting and other information systems to capture cost and activity transaction data in a more routine and disaggregated form for ABC analysis.

A Study on Cost Control of Agricultural Water Conservancy Projects Based on Activity-based Costing

Based on the theory of activity-based costing and the idea of value chain,activity optimization and cost control are carried out on the whole construction process of agricultural water conservancy projects. Through the use of literature review,case analysis and statistical analysis and other methods,with agricultural water conservancy projects as the research object,and comparing activity-based costing with the traditional model of cost accounting,the writer carries out the corresponding value chain analysis,and comes to the following conclusion: the statistical calculation and analysis of the entire construction process based on activity-based costing can accurately and effectively control the costs of water conservancy projects. Through the use of activity-based costing,the cost data of agricultural water conservancy projects is more detailed and accurate,and cost management personnel can also find non-value-added activities,optimize the enterprise's value chain and achieve cost control objectives through the analysis of the activity chain and value chain of agricultural water conservancy projects.

Modem Cost Management in the Transport Company Through the Activity-Based Costing （ABC） Method

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.

Cost Accounting, Ethical Accountability, and Accounting Principles

This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountability has increasingly drawn the attention of researchers. However, researchers have shown a marginal interest in the inclusion and examination of the theme of cost accounting, and in particular, no interest has been oriented to explore the potential role of cost accounting in serving presentation of the trustful cost information as regards the discharge of accountability. In this essay, we will reason that the traditional discourse of cost accounting is fundamentally different from the managerial discourse of cost accounting. The traditional cost accounting is built upon the ethical, legal, professional, and principle-based discourses. By exploring the differences between the two cost accounting discourses, this essay will reduce the effect of current skeptical views with which quality of our academic education, relevance of our research, and our understanding of the potential role of cost accounting in serving the provision and presentation of trustful information have been seriously undermined.

Costing and Pricing in Healthcare Private Firms

This article analyzes the development of an activity-based costing （ABC） system in a private Italian healthcare firm. Findings shed light on the role of the cost accounting system in price assessment： It outlines new opportunities for the identification of the service mix offered as well as for price optimization. Because private companies provide services both within the public system--where the National Health System （NHS） provides fixed reimbursement fees--and within the private system--where prices are defined by each company. Accurate cost information is extremely important to support managers in the analysis of the service mix profitability offered in each system. For the business segment in which companies do not have flexibility in setting prices, cost information enables managers to identify services which may present profitability problems. For the business segment where price flexibility exists, cost information supports the identification of pricing errors so that charges can be better defined.

Study on the Application of Time-Driven Activity - Based Costing in Hotels——Taking a Hotel as an Example

The time-driven activity-based costing has received extensive attention from scholars both at home and abroad in recent years,which has been applied to the calculation of manufacturing operations and the cost of products.However, this approach is rarely introduced into the service sector.As to the hospitality industry, the profitability of the customer usually plays a decisive role in the business process.Therefore, this article takes the hotel service industry as the research point and allocates the costs of resources of each departments to customers according to time drivers.The focus of this paper is to calculate the costs of customers ,and then analyze the profitability of customers in order to take the appropriate marketing strategies to improve the hotel service industry Drofitabilitv.

Janus CoSTe单层膜在Li-S电池中的应用研究

开发新的亲硫催化材料是解决锂硫电池正极多硫化锂存在的严重的穿梭效应和缓慢的动力学转化等问题的有效方案。构建了一种潜在的锂硫电池正极锚定材料—Janus过渡金属二硫属化物CoSTe单层膜,采用第一性原理计算发现多硫化物Li_(2)S_(n)团簇在CoSTe单层膜表面吸附能适中(0.88~2.85 eV),大于石墨烯表面和有机电解液中的吸附能,且高阶Li_(2)S_(n)团簇的表面吸附在一定范围内得到了优化;Li_(2)S_(n)团簇的分解不太容易自发地在CoSTe膜层上发生;Li_(2)S_(n)团簇在CoSTe单层膜表面的扩散有其微观上的“通道”;Li_(2)S的解离能优于石墨烯表面,CoSTe单层膜比石墨烯表面更利于硫还原反应的顺利进行;CoSTe单层膜的金属特性在吸附Li_(2)S_(n)团簇后得以保留。综上,理论上Janus CoSTe单层膜表面在锂硫电池电极中具备优异的电化学性能,具有开发应用的潜力和价值。

Research on selection methods of cost driver

In the implementation of activity-based costing, cost driver is the true reason to determine the occurrence of costs and the consumption of resources, and correctly selecting the cost driver is the key to calculating the cost of the product accurately. Beginning with the meaning of cost driver and its characteristics, this article analyses its classification, and then, focuses on its selection method.

Research on Corporate Governance Cost

According to the concept of corporate governance, we deduce four principles of corporate governance cost. There are （1）any cost caused by relative activities from separation between property right and management right must be reckoned in corporate governance cost; （2）cost of activities in the cross area in which governance activities or other activities cannot be distinguished should be reckoned in relative cost according with characters of the main operational activities; （3）cost caused by corporate governance activities of external ＂Stake Holder＂ also should be reckoned in corporate governance cost. After thorough analysis of the above three principles, we define corporate governance cost as the cost caused by governance activities from separation between property right and management right as well as those originated from external stakeholders. Its boundary accords with the boundary of accountant mergence report forms. We briefly offer some analysis methods of corporate governance cost and some advices of disclosure of relevant information.

基于等微增率并计及机组功率约束的火电机组最优负荷分配精确解

火电机组最优负荷分配是电力系统经济运行的重要模型,也是电力系统本科生专业基础课《电力系统分析》的重要教学内容之一。经典教科书采用等微增率方法求解该问题,并给出了相应的物理含义。由于等微增率法是基于不考虑火电机组上下界物理约束而推导出来的,部分教科书补充了计及火电机组上下界物理约束时的情况,即如果某台机组的无约束最优解违背了上(下)界约束,则将该机组对应的最优解限制到相应的出力上(下)界,然后对其余火电机组再进行重新的等微增率分配。然而,简单算例表明,补充求解方法的适用范围是有限的。为此,该文对火电机组最优负荷分配问题进行重新探索,推导教材方法适用的一个充分条件与一个必要条件。面向本科生与研究生,分别提出考虑机组上下界约束后的最优负荷分配方法,并进行严格的理论推导。理论推导与大量的仿真算例表明,在机组数量较少时,教材中的求解方法有可能适用,而机组数较多时,可能出现不适用的情况。该文所提方法可以将适用范围扩展到机组数量较多的场景,并且进行严格理论推导。希望该文可以为《电力系统分析》教学过程与教材修订提供帮助。

绿色原则在专利停止侵权诉讼中的适用

自《民法总则》颁行以来,绿色原则在司法裁判中已得到广泛适用,涉及物权、合同、侵权、婚姻家庭、知识产权等主要民法领域。在知识产权领域,专利侵权纠纷案件中停止侵权与绿色原则的关系最为紧密。尤其在停止侵权中,销毁侵权产品和专用模具等诉求可能存在浪费资源和破坏生态等潜在风险。通过对近几年相关案件归纳和分析,实证考察了绿色原则在专利停止侵权诉讼中的适用现状。基于此,梳理援用绿色原则的前提和逻辑,探寻被告构成专利侵权但并不停止实施的路径,建议引入谈判机制,为双方提供谈判平台。同时,建立一个高效动态化的合理费用计算模型,当谈判难以达成且法院判令被告继续实施专利时,直接裁定被告向原告支付合理费用。

AI产品侵权归责原则的法经济学考察——兼评欧盟《人工智能责任指令》

AI产品是以AI技术为基础,以销售、使用为目的,依赖研发者设定的固定程序,通过计算进行决策并完成相应任务,被广泛应用于各行业的动产领域;AI产品侵权归责原则大致可分为共同责任侵权原则、严格责任原则和过错侵权原则三类。在适用侵权归责原则时,常见的困境包括共同侵权责任原则缺乏归责上的“共同性”,严格责任原则具有“片面性”,以及过错责任原则难以确定“过错”与“因果关系”。此外,责任主体尚不明确。基于社会成本与委托代理理论,AI产品侵权归责理论可从制度激励、信息不对称与风险分散三个维度解析归责的基本逻辑,以实现社会福利最大化。欧盟《人工智能责任指令》在一般条款外仅规定了举证责任、证据披露和因果关系推定等要素,对产品侵权问题的规制存在漏洞,它所确立的严格责任制度仍具有补充和提升空间。为实现欧盟《人工智能责任指令》下的社会福利最大化,尝试将过错责任原则适用于生产者,将剩余责任即严格责任原则适用于驾驶员,即若生产者存在过错,驾驶员和生产者将以各自的责任份额分担责任;如果生产者被证明遵循了应有的注意义务,那事故损失必须完全由被适用严格责任原则的驾驶员承担。

Deducing cascading failures caused by cyberattacks based on attack gains and cost principle in cyber-physical power systems

To warn the cascading failures caused by cyberattacks(CFCAs)in real time and reduce their damage on cyber-physical power systems(CPPSs),a novel early warning method based on attack gains and cost principle(AGCP)is proposed.Firstly,according to the CFCA characteristics,the leading role of attackers in the whole evolutionary process is discussed.The breaking out of a CFCA is deduced based on the AGCP from the view of attackers,and the priority order of all CFCAs is then provided.Then,the method to calculate the probability of CFCAs is proposed,and an early warning model for CFCA is designed.Finally,to verify the effectiveness of this method,a variety of CFCAs are simulated in a local CPPS model based on the IEEE 39-bus system.The experimental results demonstrate that this method can be used as a reliable assistant analysis technology to facilitate early warning of CFCAs.

面向公差原则的装配体公差优化分配

针对现有装配体公差优化分配中没有考虑公差原则影响的问题,将公差原则引入到装配体公差优化分配模型中,为面向公差原则的装配体公差优化分配提供一种可行的方法。首先,以公差原则修正后的雅可比旋量模型为基础,构建装配体公差优化分配模型的装配功能约束;其次,结合实际机械加工精度范围,构建装配体公差优化分配模型的加工能力约束;然后,根据公差成本函数,构建装配体公差优化分配模型的优化目标;最后,以机床尾座为实例说明了面向公差原则的装配体公差优化分配过程,采用遗传算法求解,对装配体公差优化分配结果进行了分析,验证了该方法的有效性。

基于虹吸原理的水轮机顶盖排水系统优化

水轮机顶盖排水系统是机组安全、稳定运行的核心。当机组主供水方式为顶盖取水时,顶盖部分会出现漏水量大、潜水泵启动时间长、设备损耗率高的问题,同时会带来水淹厂房的风险。对此,从苗尾电站的实际运行情况出发,提出改造方案,并与改造前的运行情况进行对比分析。结果表明,改造后顶盖虹吸排水系统的耗电成本仅为改造前的0.976%,且改造成本短期内即可收回,同时,改造使水轮机顶盖排水效率提升84.2%。此次改造降低了设备的运维费用、延长了设备的使用寿命、显著提升了排水效率,为机组的安全、稳定运行提供了保障。

效率原则下企业知产刑事合规制度的规范建构

企业知产刑事合规建设不仅必要而且可行。但囿于知识产权案件的特殊属性,合规建设中仍然面临着启动适用存在争议、计划制定存在难题、有效实施存在障碍和评估验收存在挑战的困境。经济学中的效率原则与知产刑事合规蕴含的价值追求相契合,可以为其困境解决和制度建构提供充足的学术供给。在效率原则指导下,启动阶段,合规适用的企业应当大小规模皆宜、适用的罪名应当轻罪重罪兼有,启动程序应当扩展至侦诉审整个流程;制定阶段,合规计划应该在知产第三方组织的指导下进行针对性和差异化的制定;实施阶段,空间和技术上应分别建立知产合规异地协作工作机制和智慧知产合规监管平台;评估阶段,应以知产第三方机构为评估人员,以实质和分类评估为标准,以企业自行承担、政府补充承担为评估费用承担方式。

商标反向混淆案件中“不停止侵害”的适用探析

在商标反向混淆侵权案件中适用“不停止侵害”不仅是出于其与传统正向混淆案件存在差异的特殊考量,更是符合效率原则、避免陷入“混淆”恶性循环的必然要求。知识产权领域存在的权利限制规定为“停止侵害条件论”代替“停止侵害当然论”提供了可能性,同时也更加符合涉案各方的利益需求。法官在审理该类案件时,应根据具体情况综合考量双方当事人的主观意图和损益比较以及社会公共利益,辅以相关责任转化的替代措施,适时作出“不停止侵害”判决。