论企业成本管理的企业化与市场化问题

在市场经济环境下,企业的一切管理活动都要以市场为导向.企业成本管理也不例外.本文立足我国企业成本管理实践,剖析企业成本管理存在的思维滞后性,以此为基础讨论企业成本管理的企业化和市场化问题,以期为企业界提供一种新的成本管理思维.     

我国政府行政成本畸高根源探究及其控制

我国政府行政成本畸高已给我国社会带来一定的负面影响,长此以往,必将影响我国社会进步与国家发展。我国行政成本畸高的根源在于:政府的"帕金森"现象——政府成本的最大化倾向;不计成本、不讲代价,成本意识、观念淡薄;政府职能不清,越位与缺位并存;机构庞大,财政供养人员众多,效率低下,财政负担重;预算约束软化,预算管理过于分散,科学性、透明度不高;政府治理人治色彩浓于法治色彩;干部人事制度与政绩考核缺陷;领导干部职务消费失控,公务员隐性待遇不明;政府行政成本监督体系低效;政府成本会计缺失,政府成本管理缺乏信息支持。     

我国企业物流成本管理的研究

随着经济全球化的加快,使得我国企业渴望吸收国外先进技术成果和管理经验,笔者认为物流成本已经成为企业应对市场竞争和维护客户关系的重要的战略决策资源,企业物流成本管理是管理者为谋求未来成本竞争优势,按照成本最优化要求,降低物流总成本(Total Logistics Costs),从而增强企业竞争优势.本文从企业实践出发,对我国企业加强物流成本管理提出了相应的建议,提出企业在建设自身的物流系统时应综合考虑整个系统的成本,循序渐进寻找适合本企业特点的物流系统.     

政府绩效管理中的行政成本控制

行政成本控制既是政府绩效管理的目标之一,又是影响政府能力发挥和绩效管理水平提高的重要因素.它在政府绩效管理中的重要地位主要体现在:政府绩效管理的起点是控制行政成本;降低行政成本是现代政府实施绩效管理的重要动力之一;降低行政成本同提高管理绩效本质上是一致的;重视行政成本的控制有助于政府绩效管理科学化.现阶段我国政府绩效管理中行政成本缺失产生的问题:一是政府绩效评估模式主要是服务于单纯的经济发展战略模式;二是行政成本没有被纳入绩效考评的指标体系;三是缺乏科学有效地控制行政成本的制度及运行机制.实现对政府绩效管理行政成本控制的途径:首先,应强化公务员的行政成本控制意识和效益观念,树立正确的政绩观;其次,重新设计政绩评估体系,树立科学的政绩观;第三,建立以行政成本为主要内容的政府政绩评估指标体系;第四,建立科学的绩效评估制度.     

论思想政治教育管理者的成本管理意识

思想政治教育有成本的投入,但长期以来人们无论是在理论上还是在成本上,都忽视其成本的管理问题。本文从管理者的角度分析思想政治教育的成本,通过对思想政治教育管理成本的概念、内容的解读,了解管理过程中的矛盾,并对提升思想政治教育管理者树立成本意识、提高成本效益和最佳分配结构提出合理的建议。     

浅谈工程管理及成本控制

目前在当今社会生活中,目已经越来越广泛的被人们应用于社会以及经济等方面.现如今在项目管理中,成本管理以及成本控制又是最基础的环节,前企业在工程项目成本管理以及控制中存在着诸多问题,文将简单的阐述在工程管理以及成本控制中的几个观点.     

浅析战略成本管理在我国的应用

战略成本管理是企业获得和保持长期的竞争优势而进行的成本分析与管理,以价值链分析、战略定位分析及成本动因分析为主要内容。它更强调对产品的设计、研究阶段和售后服务阶段的成本控制,是一种新型的突破企业边界的成本管理方法。战略成本管理在我国尚属理论研究阶段,还未在实践中应用。但从长远发展看,它必将成为未来成本管理的新趋势,探讨战略成本管理在我国企业中的应用就显得尤为重要。     

目标成本管理在企业中的应用

结合实际论述了目标成本管理在本钢企业中的应用,分析了主要做法并对其应用后的效果进行了分析.     

战略成本管理初探

成本管理是企业管理的一个重要的组成部分。随着企业经营环境的日益复杂化 ,企业管理进入了战略管理时代 ,需要对传统成本管理进行适应性变革 ,建立以价值链分析、战略定位分析、成本动因分析为基本框架 ,以促进企业竞争优势的形成和成本持续降低环境的建立为目标 ,以作业成本法、产品生命周期成本法、目标成本法为计算方法的战略成本管理模式     

降低行政成本 建立廉价政府

我国是世界上行政成本高昂的国家,行政成本高不仅降低了行政管理的效益,还影响了政府的形象,降低行政成本已成为当前深化行政管理体制改革亟待解决的问题之一.本文分析了我国行政成本居高不下的原因,并提出了降低行政成本的有效措施.     

What is the cost of voting?

Despite a wealth of literature on the determinants of electoral turnout, little is known about the cost of voting. Some studies suggest that facilitating voting slightly increases turnout, but what ultimately matters is people's subjective perceptions of how costly voting is. This paper offers a first comprehensive analysis of the subjective cost of voting and its impact on voter turnout. We use data from an original survey conducted in Canada and data from the Making Electoral Democracy Work project which covers 23 elections among 5 different countries. We distinguish direct and information/decision voting costs. That is, the direct costs that are related to the act of voting and the costs that are related to the efforts to make (an informed) choice. We find that the cost of voting is generally perceived to be very small but that those who find voting more difficult are indeed less prone to vote, controlling for a host of other considerations. That impact, however, is relatively small, and the direct cost matters more than the information/decision cost.     

浅析高校成本控制优化分析

我国高等教育已经到了从精英教育到大众化教育的过渡阶段,高校成本投入作为检验高校办学效益的一个主要指标越来越受到高校和社会的关注。本文使用AHP层次分析法对各层级高校的成本投入结构进行分析比较,从中发现我国高校在成本方面存在的问题并给出相关政策性建议和意见进行控制补偿。     

犯罪决策的经济分析

本文以理性人假设为前提,对犯罪决策进行经济分析。笔者认为,犯罪成本由物质性成本、非物质性成本及惩罚性成本构成。当预期刑罚成本高于预期犯罪效益,犯罪物质性成本、心理感受之和高于预期犯罪效益时,潜在犯罪人不选择犯罪;反之,则可能选择犯罪。     

科学发展观视域中的发展代价论析

在科学发展观的视野内透视社会发展代价的命题是研讨发展代价的新视角。树立和落实科学发展观的代价是为实现科学发展而被否定和牺牲的替代性价值。它至少包括了制度变迁的成本、相关的科技成本与代价、组织动员和教育成本、时间成本、合理的环境成本等。科学发展战略虽然极具合理性,但其代价的产生与付出仍具一定历史必然性。     

Does political connection influence corporate financial decisions in unstable political environment?

The aim of this study is to examine the impact of political connection on the cost of debt, the cost of equity and the investment level in an unstable political environment. We use a sample of 55 Tunisian listed firms during the post-revolution period (2011–2018) and we apply a generalized least square (GLS) approach to test our hypotheses. Findings highlight that political connections increase the corporate financial costs and reduce the investment level. Furthermore, in an additional analysis, we show on the one hand that political instability negatively affects the investment and affects positively the cost of debt and the cost of equity. On the other hand, we make evidence that the political instability level negatively affects the relation between the political connection and the cost of debt. The contribution is, to the best of our knowledge, the absence of studies conducted in Tunisia countries examining the impact of political connection on the financial cost and investment level in an unstable political environment such as Tunisia.     

Cost‐Effectiveness of Early Childhood Interventions to Enhance Preschool: Evidence from a Randomized Experiment in Head Start Centers Enrolling Historically Underserved Populations

We evaluate the cost‐effectiveness of two early childhood interventions that use instructional coaching and parent coaching as levers for improvement. The study design allows us to compare the individual effects of each intervention as well as their combined effect on student outcomes. We find that teachers receiving instructional coaching improve their use of evidence‐based instructional practices, while families receiving parent coaching show increases in numerous responsive parenting behaviors associated with positive child outcomes. Both interventions demonstrate positive impacts on students, but only parent coaching shows statistically significant effects across a range of student outcomes. Instructional coaching alone is substantially less costly and may therefore be the most cost‐effective of the three treatment conditions; however, small sample sizes limit our ability to reach definitive conclusions. Policy simulations suggest that implementing these interventions could raise the overall cost‐effectiveness of Head Start by at least 16 percent.     

COMBATING HEALTHCARE COST INFLATION WITH CONCERTED ADMINISTRATIVE ACTIONS IN A CHINESE PROVINCE

This article defies the traditional notion that cost inflation in healthcare could hardly be curbed without the significant revision of economic incentive scheme, but demonstrates the possibility of containing cost inflation with concerted administrative actions in the Chinese context. It examines the case of Fujian Province that embarked on a health bureaucracy‐led policy reform without an alteration of economic levers but mainly using administrative tools to combat cost escalation. Through clearly defined, well designed, targeted and concerted administrative measures, effective cost containment is attainable in China's healthcare sector, at least in the short run. If combined well with the powerful economic instruments, administrative tools would be able to augment their effects in cost containment, provided with the government's possession of hospital ownership. At the heart of Fujian's case are the reassertion of the government stewardship, the reconstruction of the collapsed accountability mechanisms, the reconfiguration of policy instruments, and the revision of administrative incentives, rather than the decreased costs per se. Copyright © 2011 John Wiley & Sons, Ltd.     

社会发展代价问题研究综述

社会发展过程中代价问题的凸现,人们对传统发展观的反思,促使代价问题研究兴起。代价问题研究具有丰富的思想资源,古今中外许多思想家都对此作过有益的探索。当前,学术界对代价的内涵、代价产生的根源及分类、代价与发展的关系等问题进行了比较广泛的研究,既取得了共识,也存在着分歧。构建健全的代价思维,有助于推进当代中国社会的和谐发展。我们应在现有研究的基础上,进一步深化和拓展代价问题研究。     

地方政府行政成本规模及其增长测度的指标设计

对一级政府行政成本状况进行考察时,必须从广义的角度、联系当地财政收支的特点和社会经济现状及其地域地貌和人口分布特点等进行研究,更要从其相对规模、专业结构和专业效益等角度去分析,而且绝对不能绕过对预算外行政成本的考察。而考察的目的,是希望寻找到切合现实情况的行政成本的“最适合”总量规模,“最恰当”的支出结构以及最大化的专业效益。     

Housing Affordability and Health: Evidence From New York City

It is generally understood that households make tradeoffs between housing costs and other living expenses. In this article, we examine the relationship between health-related outcomes and housing-induced financial burdens for renters in one of the most expensive cities in the world, New York, New York. Drawing from the Housing Vacancy Survey for 2011, a representative survey conducted by the U.S. Census Bureau of more than 16,000 households in New York City, we estimate the effect of housing cost burden on the overall health of renters and the extent to which they have postponed various types of medical services for financial reasons. Results show that higher out-of-pocket rent burdens are associated with worse self-reported health conditions and a higher likelihood to postpone medical services for financial reasons. This relationship is particularly strong for those households with severe rent burdens. In addition, housing cost burden is equally or more important than other physical housing characteristics in explaining the variation in self-reported general health status and health care postponement. These findings are robust across specifications with different degrees of household, unit/building, and neighborhood controls, and among longstanding and newer renters. Our findings point to the importance of considering health-related outcomes when designing housing policies, and that housing subsidies should target both renters' out-of-pocket costs and place-based repair and maintenance.