The whole-process project cost management based on building information modeling(BIM)is a new management method,aiming to realize the comprehensive optimization and improvement of project cost management through the a...The whole-process project cost management based on building information modeling(BIM)is a new management method,aiming to realize the comprehensive optimization and improvement of project cost management through the application of BIM technology.This paper summarizes and analyzes the whole-process project cost management based on BIM,aiming to explore its application and development prospects in the construction industry.Firstly,this paper introduces the role and advantages of BIM technology in engineering cost management,including information integration,data sharing,and collaborative work.Secondly,the paper analyzes the key technologies and methods of the whole-process project cost management based on BIM,including model construction,data management,and cost control.In addition,the paper also discusses the challenges and limitations of the whole-process BIM project cost management,such as the inconsistency of technical standards,personnel training,and consciousness change.Finally,the paper summarizes the advantages and development prospects of the whole-process project cost management based on BIM and puts forward the direction and suggestions for future research.Through the research of this paper,it can provide a reference for construction cost management and promote innovation and development in the construction industry.展开更多
In recent years,China’s society and economy has been developing very rapidly,and various industries are showing a trend of vigorous development.The importance of control and management of project cost in highway proj...In recent years,China’s society and economy has been developing very rapidly,and various industries are showing a trend of vigorous development.The importance of control and management of project cost in highway project management is becoming more and more prominent.PPP model has been widely used in the control and management of highway project cost with its own unique advantages.The author analyzes the important advantages of the PPP model and the existing problems in the cost control and management of highway projects,and puts forward effective measures for the cost control and management of highway projects using the PPP model,in hope of helping with the smooth implementation of the work.展开更多
Highway engineering requires higher investment and requires a long time of management compared to other construction projects.There are many factors that affect the project cost during the engineering construction sta...Highway engineering requires higher investment and requires a long time of management compared to other construction projects.There are many factors that affect the project cost during the engineering construction stage of a highway.The effective development of cost management in the construction phase of highway engineering under the list pricing model can avoid unnecessary waste and help control the cost of highway engineering.However,there are still some problems in the development of cost management in the construction phase of highway engineering,which will affect the role of the list-based pricing mode in cost management.This paper explores and analyzes the advantages of the list pricing model and the problems existing in the cost management of the highway engineering construction stage under the list pricing model,and proposes effective management strategies to improve cost management of the highway engineering construction stage.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
In the development of modern enterprises,the management mode is the main factor that determines the height of its development,so it is highly valued.The traditional management mode has many disadvantages,which can not...In the development of modern enterprises,the management mode is the main factor that determines the height of its development,so it is highly valued.The traditional management mode has many disadvantages,which can not comply with the development trend of the current market economy,which leads to the slow improvement of enterprise management level,which is not conducive to the operation and development of enterprises.The proposal of the concept of value-oriented enterprise management has become a new mode of enterprise management,which is helpful to speed up the reform process of enterprises and enhance their development vitality.Therefore,we should clarify the key points of the construction of the model and gradually improve the level of management.This paper analyzes the concept of value enterprise management,puts forward the application status and classification of value enterprise management model,and explores the construction strategy of value enterprise management model.展开更多
Objective To help investors assess and control the costs of new drug development and reduce the risks of new drug development projects.Methods Cost analysis and financial forecasting were carried out with the integrat...Objective To help investors assess and control the costs of new drug development and reduce the risks of new drug development projects.Methods Cost analysis and financial forecasting were carried out with the integrated approach of earned value management.According to the principle of earned value management deviation analysis,the basic process of the new drug research and development project was combined with the hypothesis method from the research of Tufts Drug Development Research Center.Results and Conclusion If the project progress check was carried out in the clinical trial,the project costs were found overspent,the efficiency was low,the project progress was faster,and the resource investment was ahead.It is recommended that the adjustment should be made to reduce the input of resources,and increase the efficient key personnel to take the place of some less efficient staff.展开更多
From the point of cost-benefit flow and with the Six Green Projects in China as the case and background, it is criticized that the current natural resource and environmental management and the policies in China have s...From the point of cost-benefit flow and with the Six Green Projects in China as the case and background, it is criticized that the current natural resource and environmental management and the policies in China have some problems unsolved since the model of cost-benefit flow is still centralized and mainly in an administrative way in spite of many efforts made theoretically and practically. It is suggested that a new model based on market-oriented economy from the point of cost-benefit flow with Six Green Projects Management and Policies System consist of complete natural reserve (NR). Management system included environmental nature reserves in addition to biodiversity nature reserve, paid using nature resources, an environmental conservation and construction industry and renewable resource production incentive system that turn the direct administration and operation to management and services. The detail figure of the new model of cost-benefit flow is provided and the main points related are discussed in this paper.展开更多
The paper relies on the language management model. First of all, the thousands of new words coined each year in China can be roughly divided into eight groups. Besides, it exemplifies the problems that have occurred i...The paper relies on the language management model. First of all, the thousands of new words coined each year in China can be roughly divided into eight groups. Besides, it exemplifies the problems that have occurred in communication. Last but not least, to reflect language management acts/processes, it reports the efforts the language authorities and governmental bodies have made in the struggle to solve the problems. It attempts to remind the language management agencies of the point that for the use of new words, the language users are always right as long as communication flows without problems in understanding.展开更多
Risk management in Botswana has been very ineffective at assisting projects to be on time, on budget, and meeting client＇s/buyer＇s expectations. Traditional risk management attempts to manage, control, and direct a ...Risk management in Botswana has been very ineffective at assisting projects to be on time, on budget, and meeting client＇s/buyer＇s expectations. Traditional risk management attempts to manage, control, and direct a project through various phases, from planning and design, through procurement, and to construction. However, the risk management in Botswana seems to be either not implemented or not successful. The project performance in Botswana has a poor performance record. The researchers are attempting to identify why the traditional project/risk management is not working. In analyzing the problem in Botswana, the researchers discovered that the traditional risk management model was theoretically unsound, and designed a new project and risk model, with an entirely different approach to risk. The new model is an outgrowth of the highly successful Performance Information Procurement System （PIPS） and the Information Measurement Theory （IMT）/Kashiwagi Solution Model （KSM） concepts. The approach has been presented to some Botswana clients and academics and has received a favorable response. The development of the new risk model will lead to a huge change in the paradigm for delivering projects in Botswana. The theoretical development of the new risk model is ongoing at the University of Botswana as a part of a doctoral dissertation.展开更多
Under the dual pressures of energy crisis and environmental pollution,China’s new energy power industry has become a focal point for environmental management and requires greater investment.In this context,as a signi...Under the dual pressures of energy crisis and environmental pollution,China’s new energy power industry has become a focal point for environmental management and requires greater investment.In this context,as a significant input of investment projects,discount rate requires a well-calibrated evaluation because new energy power investment projects are highly capital intensive.The main objective of this paper is to evaluate the discount rate of China’s new energy power industry.First,we use Moving Average to correct the parameters of capital asset pricing model(CAPM)and weighted average cost of capital,which extends the literature on the avoidance of CAPM noise information problem.Second,we study the industry-level annual discount rates of mainly China’s new energy power industries,including hydropower,nuclear power,wind power,and photovoltaic power industries for the period of 2014-2019.The results show that discount rates in China’s new energy power industries evolved differently between the years of 2014-2019 with average annual discount rates being 7.56%,5.83%,5.60%,and 8.64%,for the hydropower,nuclear power,wind power,and photovoltaic power industries,respectively.In 2019,the four annual discount rates were highest for the photovoltaic power industry(8.66%),followed by hydropower(7.17%),wind power(5.72%),and nuclear power industry(5.26%).Forecasting to 2020 from the 2019 evaluation base period,the discount rates are 6.37%,5.00%,6.57%,and 9.05%for the photovoltaic power,hydropower,wind power,and nuclear power industries,respectively.Under the different capital structures,their forecasts for the photovoltaic power,hydropower,wind power,and nuclear power industries in 2020 are,respectively,within[4.35%,9.24%],[3.92%,7.10%],[4.58%,10.40%],[5.46%,14.81%].We also discussed more details on capital structure and forecast period of discount rates for China’s new energy power industries.Our analysis shows that it is necessary to establish a new energy power industry database and steadily promote the implementation of policies.展开更多
This paper describes the real-time and the importance of the study about e-commerce logistics cost management ,analyzes the development status of today＇ s e-commerce logistics and compares it with the traditional log...This paper describes the real-time and the importance of the study about e-commerce logistics cost management ,analyzes the development status of today＇ s e-commerce logistics and compares it with the traditional logistics, defines the e-commerce logistics cost management .Based on this, it summarizes the cost structure of e-commerce logistics, proposes factors affecting the cost of logistics, builds the basic ideas of logistics cost management, and thus introducts the accounting methods about logistics cost .Finally, puts forward to the content and methods of logistics costs budget, controling the cost effectively.展开更多
since the fair value has been used,it has always been paid more attention to,after the financial crisis,it has caused widespread denunciation of the academic session.In the new accounting standards issued in 2014,the ...since the fair value has been used,it has always been paid more attention to,after the financial crisis,it has caused widespread denunciation of the academic session.In the new accounting standards issued in 2014,the attention of fair value has always been very high,which can reflect the influence of enterprises on earnings management through the measurement of fair value.By describing the application of fair value under the new criteria to pave the way for the following description.The back illustrates the impact of fair value on earnings management under the new guidelines.At the end of the paper,some policies and constructive suggestions are put forward to improve earnings management in Chinese enterprises.展开更多
文摘The whole-process project cost management based on building information modeling(BIM)is a new management method,aiming to realize the comprehensive optimization and improvement of project cost management through the application of BIM technology.This paper summarizes and analyzes the whole-process project cost management based on BIM,aiming to explore its application and development prospects in the construction industry.Firstly,this paper introduces the role and advantages of BIM technology in engineering cost management,including information integration,data sharing,and collaborative work.Secondly,the paper analyzes the key technologies and methods of the whole-process project cost management based on BIM,including model construction,data management,and cost control.In addition,the paper also discusses the challenges and limitations of the whole-process BIM project cost management,such as the inconsistency of technical standards,personnel training,and consciousness change.Finally,the paper summarizes the advantages and development prospects of the whole-process project cost management based on BIM and puts forward the direction and suggestions for future research.Through the research of this paper,it can provide a reference for construction cost management and promote innovation and development in the construction industry.
文摘In recent years,China’s society and economy has been developing very rapidly,and various industries are showing a trend of vigorous development.The importance of control and management of project cost in highway project management is becoming more and more prominent.PPP model has been widely used in the control and management of highway project cost with its own unique advantages.The author analyzes the important advantages of the PPP model and the existing problems in the cost control and management of highway projects,and puts forward effective measures for the cost control and management of highway projects using the PPP model,in hope of helping with the smooth implementation of the work.
文摘Highway engineering requires higher investment and requires a long time of management compared to other construction projects.There are many factors that affect the project cost during the engineering construction stage of a highway.The effective development of cost management in the construction phase of highway engineering under the list pricing model can avoid unnecessary waste and help control the cost of highway engineering.However,there are still some problems in the development of cost management in the construction phase of highway engineering,which will affect the role of the list-based pricing mode in cost management.This paper explores and analyzes the advantages of the list pricing model and the problems existing in the cost management of the highway engineering construction stage under the list pricing model,and proposes effective management strategies to improve cost management of the highway engineering construction stage.
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In the development of modern enterprises,the management mode is the main factor that determines the height of its development,so it is highly valued.The traditional management mode has many disadvantages,which can not comply with the development trend of the current market economy,which leads to the slow improvement of enterprise management level,which is not conducive to the operation and development of enterprises.The proposal of the concept of value-oriented enterprise management has become a new mode of enterprise management,which is helpful to speed up the reform process of enterprises and enhance their development vitality.Therefore,we should clarify the key points of the construction of the model and gradually improve the level of management.This paper analyzes the concept of value enterprise management,puts forward the application status and classification of value enterprise management model,and explores the construction strategy of value enterprise management model.
文摘Objective To help investors assess and control the costs of new drug development and reduce the risks of new drug development projects.Methods Cost analysis and financial forecasting were carried out with the integrated approach of earned value management.According to the principle of earned value management deviation analysis,the basic process of the new drug research and development project was combined with the hypothesis method from the research of Tufts Drug Development Research Center.Results and Conclusion If the project progress check was carried out in the clinical trial,the project costs were found overspent,the efficiency was low,the project progress was faster,and the resource investment was ahead.It is recommended that the adjustment should be made to reduce the input of resources,and increase the efficient key personnel to take the place of some less efficient staff.
文摘From the point of cost-benefit flow and with the Six Green Projects in China as the case and background, it is criticized that the current natural resource and environmental management and the policies in China have some problems unsolved since the model of cost-benefit flow is still centralized and mainly in an administrative way in spite of many efforts made theoretically and practically. It is suggested that a new model based on market-oriented economy from the point of cost-benefit flow with Six Green Projects Management and Policies System consist of complete natural reserve (NR). Management system included environmental nature reserves in addition to biodiversity nature reserve, paid using nature resources, an environmental conservation and construction industry and renewable resource production incentive system that turn the direct administration and operation to management and services. The detail figure of the new model of cost-benefit flow is provided and the main points related are discussed in this paper.
文摘The paper relies on the language management model. First of all, the thousands of new words coined each year in China can be roughly divided into eight groups. Besides, it exemplifies the problems that have occurred in communication. Last but not least, to reflect language management acts/processes, it reports the efforts the language authorities and governmental bodies have made in the struggle to solve the problems. It attempts to remind the language management agencies of the point that for the use of new words, the language users are always right as long as communication flows without problems in understanding.
文摘Risk management in Botswana has been very ineffective at assisting projects to be on time, on budget, and meeting client＇s/buyer＇s expectations. Traditional risk management attempts to manage, control, and direct a project through various phases, from planning and design, through procurement, and to construction. However, the risk management in Botswana seems to be either not implemented or not successful. The project performance in Botswana has a poor performance record. The researchers are attempting to identify why the traditional project/risk management is not working. In analyzing the problem in Botswana, the researchers discovered that the traditional risk management model was theoretically unsound, and designed a new project and risk model, with an entirely different approach to risk. The new model is an outgrowth of the highly successful Performance Information Procurement System （PIPS） and the Information Measurement Theory （IMT）/Kashiwagi Solution Model （KSM） concepts. The approach has been presented to some Botswana clients and academics and has received a favorable response. The development of the new risk model will lead to a huge change in the paradigm for delivering projects in Botswana. The theoretical development of the new risk model is ongoing at the University of Botswana as a part of a doctoral dissertation.
文摘Under the dual pressures of energy crisis and environmental pollution,China’s new energy power industry has become a focal point for environmental management and requires greater investment.In this context,as a significant input of investment projects,discount rate requires a well-calibrated evaluation because new energy power investment projects are highly capital intensive.The main objective of this paper is to evaluate the discount rate of China’s new energy power industry.First,we use Moving Average to correct the parameters of capital asset pricing model(CAPM)and weighted average cost of capital,which extends the literature on the avoidance of CAPM noise information problem.Second,we study the industry-level annual discount rates of mainly China’s new energy power industries,including hydropower,nuclear power,wind power,and photovoltaic power industries for the period of 2014-2019.The results show that discount rates in China’s new energy power industries evolved differently between the years of 2014-2019 with average annual discount rates being 7.56%,5.83%,5.60%,and 8.64%,for the hydropower,nuclear power,wind power,and photovoltaic power industries,respectively.In 2019,the four annual discount rates were highest for the photovoltaic power industry(8.66%),followed by hydropower(7.17%),wind power(5.72%),and nuclear power industry(5.26%).Forecasting to 2020 from the 2019 evaluation base period,the discount rates are 6.37%,5.00%,6.57%,and 9.05%for the photovoltaic power,hydropower,wind power,and nuclear power industries,respectively.Under the different capital structures,their forecasts for the photovoltaic power,hydropower,wind power,and nuclear power industries in 2020 are,respectively,within[4.35%,9.24%],[3.92%,7.10%],[4.58%,10.40%],[5.46%,14.81%].We also discussed more details on capital structure and forecast period of discount rates for China’s new energy power industries.Our analysis shows that it is necessary to establish a new energy power industry database and steadily promote the implementation of policies.
文摘This paper describes the real-time and the importance of the study about e-commerce logistics cost management ,analyzes the development status of today＇ s e-commerce logistics and compares it with the traditional logistics, defines the e-commerce logistics cost management .Based on this, it summarizes the cost structure of e-commerce logistics, proposes factors affecting the cost of logistics, builds the basic ideas of logistics cost management, and thus introducts the accounting methods about logistics cost .Finally, puts forward to the content and methods of logistics costs budget, controling the cost effectively.
文摘since the fair value has been used,it has always been paid more attention to,after the financial crisis,it has caused widespread denunciation of the academic session.In the new accounting standards issued in 2014,the attention of fair value has always been very high,which can reflect the influence of enterprises on earnings management through the measurement of fair value.By describing the application of fair value under the new criteria to pave the way for the following description.The back illustrates the impact of fair value on earnings management under the new guidelines.At the end of the paper,some policies and constructive suggestions are put forward to improve earnings management in Chinese enterprises.
