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1.
结合施工企业的经营特点,阐释了当前施工企业的成本控制存在的问题,提出了现阶段施工企业成本控制的对策,通过事前成本预测分析、事中成本费用控制、事后反馈改进的途径,建立成本控制体系,强化各项费用的控制、管理,以实现项目收益的最大化,保证企业获得最佳的经济效益。  相似文献   

2.
论市政工程的成本控制   总被引:1,自引:0,他引:1  
张舒眉 《内江科技》2010,31(11):55-55
随着市政工程建设转向市场化,传统的成本控制方法不足以适应市场经济的发展,市政工程施工企业如何进行有效的工程项目成本控制,降低市政工程成本费用,使得项目经济利润最大化,为企业赢得更广阔市场,亟需我们进一步深入地研究和探讨。  相似文献   

3.
浅论建筑施工企业工程成本控制模式   总被引:1,自引:0,他引:1  
文章在对建筑施工企业面临的内外经营形势进行分析的基础上,提出管理创新是应对形势变化,实现理想经营成果的中心环节,按照管理创新思路,构建施工企业工程成本控制模式,形成四大支持体系,同时还提出了行之有效的施工企业控制成本费用的措施,用于施工企业的成本控制,从而使企业获得经济效益.  相似文献   

4.
当前,市场竞争日益激烈,企业经营环境发生了本质性的变化。为了适应经济形势的变化,使企业具备长期性的竞争优势。那么,成本方面将成为企业取得竞争优势的最重要方面之一。如何加强企业成本费用的风险控制,提高成本管理水平,增强市场竞争力,培育长久的成本优势已成为企业面临的重要问题。  相似文献   

5.
建筑施工项目成本管理,就是在完成一个工程项目过程中,对所发生的成本费用支出,有组织、有系统地进行预测计划、控制、核算、考核、分析等进行科学管理的工作,它是以降低成本为宗旨的一项综合性管理工作。通过一些施工项目的实践,浅谈对施工项目成本控制的一些认识。  相似文献   

6.
水利水电工程建设过程中,施工企业的成本管理应当坚持如下原则,即在既定的经济效益前提条件下,通过抓重要的施工成本控制要素,来最大限度地施工成本费用支出的最小化。然而水利水电工程实际建设过程中,施工企业所有面临的成本控制问题非常的多,本文将对这些问题进行分析,并在此基础上就如何提高成本控制质量,谈一下自己的观点,以供参考。  相似文献   

7.
铁路企业基层站段成本的控制主要是会计工作的基本步骤,成本控制也是重要的基础性管理工作,铁路集团公司需要不断的发展壮大,这样就会涉及到不同程度的金融活动。我们有必要进一步规范铁路基层站段的成本管理,加强会计对基层站段成本费用的核算工作,建立合理的会计工作秩序,进一步提高企业工作的效率和服务质量。  相似文献   

8.
谈成本费用控制的方法在旅游饭店管理中的运用   总被引:1,自引:0,他引:1  
本文提出了全新的成本与费用控制的概念。作者从旅游饭店的管理现状入手,指出了旅游饭店管理上现存的一些不足.针对旅游饭店在成本与费用控制管理中的问题.提出通过在旅游饭店的管理中运用成本费用控制的方法.达到有效地提升酒店的市场竞争能力的目的。  相似文献   

9.
随着国企改制的进一步深化 ,国企改制中的成本费用问题已越来越引起人们的普遍关注 ,如何有效处理并控制改制过程中的成本 ,成为企业改制成功的关键因素。本文从改制成本角度出发 ,对改制成本的形成、特点及其降低途径和办法作出分析和研究  相似文献   

10.
企业完善成本费用的内部会计控制工作,对促进企业经营效率、健全企业管理有着非常重要的作用。本文将针对设备安装企业中成本费用内部会计控制的困境和对策展开分析探讨,仅供各企业参考。  相似文献   

11.
This study examined how students who had no prior experience with videoconferencing would react to the use of videoconferencing as an instructional medium. Students enrolled in seven different courses completed a questionnaire at the beginning of the semester and again at the end of the semester. Students at the origination and remote sites did not differ in their reactions toward videoconferencing but there was a significant difference for gender. Women reacted less favorably to videoconferencing. Compared to the beginning of the semester, students reported significantly less positive attitudes toward taking a course through videoconferencing at the end of the semester. There were no significant differences in students' attitudes toward videoconferencing across courses at the beginning of the semester but there were significant differences across the courses at the end of the semester. The results suggest the need for better preparation for both students and instructors.  相似文献   

12.
Ajoint study by Prof. ZHANG Zhibin from the CAS Institute of Zoology and his co-workers from Norway, US and Swiss have indicated that historical outbreaks of migratory locusts in China were associated with cold spells, suggesting that China's projected climate warming could decrease the pest's numbers. The study was published in Proceedings of theNational Academy of Sciences on 17 September, 2007.  相似文献   

13.
A computer-mediated group is a complex entity whose members exchange many types of information via multiple means of communication in pursuit of goals specific to their environment. Over time, they coordinate technical features of media with locally enacted use to achieve a viable working arrangement. To explore this complex interaction, a case study is presented of the social networks of interactions and media use among members of a class of computer-supported distance learners. Results show how group structures associated with project teams dominated who communicated with whom, about what, and via which media over the term, and how media came to occupy their own communication niches: Webboard for diffuse class-wide communication; Internet Relay Chat more to named others but still for general communication across the class; and e-mail primarily for intrateam communication. Face-to-face interaction, occurring only during a short on-campus session, appears to have had a catalytic effect on social and emotional exchanges. Results suggest the need to structure exchanges to balance class-wide sharing of ideas with subgroup interactions that facilitate project completion, and to provide media that support these two modes of interaction.  相似文献   

14.
Aresearch group led by Prof. ZHAI Qiwei from the Institute for Nutritional Sciences under the CAS Shanghai Institutes for Biological Sciences has discovered that even relatively low doses of resveratrol--a chemical found in the skins of red grapes and in red wine--can improve the sensitivity of mice to the hormone insulin, according to a report in the October,2007 issue of Cell Metabolism. As insulin resistance is often characterized as the most critical factor contributing to the development of Type 2 diabetes, the findings“provide a potential new therapeutic approach for preventing or treating” both conditions, the researchers said.  相似文献   

15.
Electronic data interchange (EDI) provides means for interorganizational communication, creates network externalities, requires an advanced information technology (IT) infrastructure, and relies on standards. In the diffusion of such innovations, institutional involvement is imperative. Such institutions contain governmental agencies, national and global standardization organizations, local government, and nonprofit private organizations like industry associations. The last type of organizations we call intermediating institutions. They intermediate or coordinate ("inscribe") the activities of a group of would-be adopters. Unfortunately, little is known of how these organizations shape the EDI diffusion trajectory. In this article we examine one specific type of intermediating organizations?industry associations?and how they advanced the EDI diffusion process in the grocery sectors of Hong Kong, Denmark and Finland. We identify six institutional measures, placed into a matrix formed by the mode of involvement (influence vs. regulation) and the type of diffusion force (supply push vs. demand pull), that can be mobilized to further the EDI diffusion. Industry associations were found to be active users of all these measures to varying degrees. Their role was critical especially in knowledge building, knowledge deployment, and standard setting. Furthermore, institutional involvement varied due to policy and cultural contingencies and power dependencies.  相似文献   

16.
The increasing prospects of digital piracy has prompted the perceived need by electronic publishers to adopt technical systems of protection, and governments to reform their copyright laws. This article is a preliminary study of the management of intellectual property by electronic publishers, defined as those involved in the production of online databases, and CD-ROMs. It focuses on three main issues: (1) how electronic publishers view the increasing threat of piracy; (2) the methods of protection employed to protect intellectual property in digital format; and (3) the importance of technological protection of intellectual property in electronic publications. The analysis is based on a sample of 23 UK electronic publishers. The interviews revealed an interesting assortment of protection methods and did not show that technological protection was a preferred way. Instead, the means of protection, in addition to copyright law, comprised niche markets, pricing, trust, bad publicity, and nontechnical and technical means.  相似文献   

17.
Long-standing conflict between domain name registrants and trademark holders prompted the Internet Corporation for Assigned Names and Numbers (ICANN) to create a global, mandatory arbitration procedure known as the Uniform Dispute Resolution Policy (UDRP). The UDRP has been used in 2166 cases involving 3938 domain names as of 1 November 2000. The policy gives the initiator of a complaint, generally a trademark holder, the right to choose which ICANN-accredited dispute resolution service provider (RSP) will handle the case. During the preparation of the UDRP,some feared that complainant selection would lead to "forum shopping" that might bias the results. This article performs a statistical assessment of the forum-shopping thesis and finds support for it. There are statistically significant differences in the various RSPs' propensity to take away names from defendants; there are also major differences in the number of cases brought to each RSP. RSPs who take away names have the larger share of cases. The study examines other variables that might explain differences in market share, such as price, the plaintiff's nationality, or the time taken to decide a case. It finds that nationality and time also are correlated with market share. The study concludes that shopping for a favorable outcome is an important factor in the UDRP.  相似文献   

18.
Prof. Raymond C.K. Chen, a neuropsychologist with the CAS Institute of Psychology, has made novel progress in his studies of schizophrenia. His work has been reported by a recent issue of Behavioural Neurology.  相似文献   

19.
Active biological molecules and functional structures can be fabricated into a bio-mimetic system by using molecular assembly method. Such materials can be used for the drug delivery, disease diagnosis and therapy, and new nanodevice construction.  相似文献   

20.
<正>In Xishuangbanna,one of China’s most biodiverse regions,landscape has changed dramatically during the past three decades due to the conversion of tropical rainforest to rubber plantations.In steep areas,terraces are often constructed before planting rubber trees,which causes two important changes in the soil:the destabilization of soil in the bench terraces and the increased vulnerability of unvegetated riser faces to erosion.Few studies have documented the nature and intensity of erosion on bench terraces.Prof.LIU Wenjie and his colleagues from the Xishuangbanna Tropical Botanical Garden(XTBG)conducted a study in Menglun County(21°5′39″N,101°15′55″E),Xishuangbanna to evaluate the influence  相似文献   

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