This study provides a framework of target costing to extend its original scope when the underlying distribution is non-normal. The new specification limits can be derived by listening to the market price from Taguchi ...This study provides a framework of target costing to extend its original scope when the underlying distribution is non-normal. The new specification limits can be derived by listening to the market price from Taguchi loss function. Later, the new specification limits can be linked through the non-normality-based C^^pk value along with non-normality-based X^^-Rcontrol charts to derive goal control limits. Moreover, an example is provided to illustrate the usefulness of the proposed framework of target costing by relentlessly reducing cost and improving product quality to gain competitiveness in the marketplace.展开更多
大气污染防治和环境治理的紧迫性和复杂性需要科学有效的决策,而以费效评估为标志的综合决策评估模型是支撑环境决策和管理的重要工具.当前以ABaCAS(Air Pollution Control Cost-Benefit and Attainment Assessment System,空气污染控...大气污染防治和环境治理的紧迫性和复杂性需要科学有效的决策,而以费效评估为标志的综合决策评估模型是支撑环境决策和管理的重要工具.当前以ABaCAS(Air Pollution Control Cost-Benefit and Attainment Assessment System,空气污染控制成本效益与达标评估系统)为代表的综合决策评估模型可以实现对特定减排方案的费效评估,然而无法支持开展基于费效的达标路径优化,以及对应不同环境目标下减排策略的优化制定.针对上述问题,建立了大气污染防治综合科学决策支持平台.该平台以ABaCAS的4个核心模块为基础,建立了新的基于环境目标的反算技术(LE-CO)及优化集成运行模式(ABaCAS-OE),实现了对不同环境目标要求的减排量反算,并对优化的减排策略下的空气质量改善效果、目标可达性、控制成本及健康收益进行快速估算.将大气污染防治综合科学决策支持平台应用到京津冀及周边地区“2+26”城市,反算了2035年达标要求下的减排情景,以及对应减排方案的费用与效益.结果表明,相较于2015年,预测了2035年京津冀及周边地区的PM2.5、SO2、NOx、VOCs、NH3排放量需分别减排70%~87%、49%~85%、66%~74%、51%~66%、0~40%才可达标,并且该情景可以带来可观的效益,费用-效益比达3.7.未来大气污染防治综合科学决策支持平台的研究将进一步面向多目标、多行业、多组分、多区域的精细化调控技术,实现经济、能源、排放、浓度、成本、健康、生态、气候一体化的综合决策,以全面支撑我国大气污染防治的综合科学决策.展开更多
文摘This study provides a framework of target costing to extend its original scope when the underlying distribution is non-normal. The new specification limits can be derived by listening to the market price from Taguchi loss function. Later, the new specification limits can be linked through the non-normality-based C^^pk value along with non-normality-based X^^-Rcontrol charts to derive goal control limits. Moreover, an example is provided to illustrate the usefulness of the proposed framework of target costing by relentlessly reducing cost and improving product quality to gain competitiveness in the marketplace.
文摘大气污染防治和环境治理的紧迫性和复杂性需要科学有效的决策,而以费效评估为标志的综合决策评估模型是支撑环境决策和管理的重要工具.当前以ABaCAS(Air Pollution Control Cost-Benefit and Attainment Assessment System,空气污染控制成本效益与达标评估系统)为代表的综合决策评估模型可以实现对特定减排方案的费效评估,然而无法支持开展基于费效的达标路径优化,以及对应不同环境目标下减排策略的优化制定.针对上述问题,建立了大气污染防治综合科学决策支持平台.该平台以ABaCAS的4个核心模块为基础,建立了新的基于环境目标的反算技术(LE-CO)及优化集成运行模式(ABaCAS-OE),实现了对不同环境目标要求的减排量反算,并对优化的减排策略下的空气质量改善效果、目标可达性、控制成本及健康收益进行快速估算.将大气污染防治综合科学决策支持平台应用到京津冀及周边地区“2+26”城市,反算了2035年达标要求下的减排情景,以及对应减排方案的费用与效益.结果表明,相较于2015年,预测了2035年京津冀及周边地区的PM2.5、SO2、NOx、VOCs、NH3排放量需分别减排70%~87%、49%~85%、66%~74%、51%~66%、0~40%才可达标,并且该情景可以带来可观的效益,费用-效益比达3.7.未来大气污染防治综合科学决策支持平台的研究将进一步面向多目标、多行业、多组分、多区域的精细化调控技术,实现经济、能源、排放、浓度、成本、健康、生态、气候一体化的综合决策,以全面支撑我国大气污染防治的综合科学决策.
