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    • 簡介:北方交通大學(xué)碩士學(xué)位論文建立鐵路運輸成本計算體系的研究姓名楊丹菊申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師盧繼明19990301北方交通大學(xué)碩士學(xué)位論文ABSTRACTWITHTHEDEVELOPMENTOFSOCIALISTMARKETECONOMICS.THECOMPETITIONONTRANSPORTATIONMARKETHASBEENMOREANDMOREINTENSE.ANDTURNLOSS.INTOGAINHASBECOMETHEKEYPOINTFORTHEEXISTENCEANDDEVELOPMENTOFRAILROADTRANSPORTATIONENTERPRISES.THUSTHEDECISIONSOFRAILROADTRANSPORTATIONENTERPRISESHAVETOFOCUSONECONOMICBENEFIT.ANDITNEEDSTHERELEVANTCOSTIN_FORMATIONWHICHTHECURRENTRAILROADCOSTINGCANNOTPROVIDE.0NTHISCONDITION,THEARTICLEANALYSESTHEDEFECTSOFTHECURRENTRATLROADCOSTING,POINTSOUTTHENECESSITYANDIMPORTANCETOESTABLISHTHECOSTINGSYSTEMOFRATLROADTXANSPORTATION.THENONTHEBASISOFTHETHEORYOFACTIVITYBASEDCOSTING,ITEXPOUNDSTHEBASICCONSTRUCTIONANDCORECONTENTOFTHECOSTINGSYSTEMOFRAILROADTRANSPORTATION,ANDELABORATESTHEPRINCIPALPROCEDURESANDSPECIFICMETHODTOCALCULATETHEACTIVITYBASEDCOSTOFRATLROADTRANSPORTATION.AFTERTHIS,ITSETSFORTHTHEPRINCIPALMEASURETOESTABLISHTHECOSTINGSYSTEMOFRAILROADTRANSPORTATION,ANDINTRODUCESTHECONCEPTION,PRINCIPLESANDMETHODSOFCOSTDEPRESSION.FINALLY,ITCONCLUDESTHATONLYBYESTABLISHINGTHECOSTINGSYSTEMOFRAILROADTRANSPORTATIONANDCOMBININGCOSTCONTROLWITHCOSTDEPRESSION.THERAILROADTRANSPORTATIONENTERPRISESWILLRUMLOSSINTOGAIN,ANDDEVELOPTOBETHEPILLARINDUSTRYOFTHECOUNTRY.KEYWORDSRAILROADTRANSPORTATIONCOSTINGSYSTEMACTIVITYBASEDCOSTINGII
      下載積分: 5 賞幣
      上傳時間:2024-03-03
      頁數(shù): 67
      2人已閱讀
      ( 4 星級)
    • 簡介:北方交通大學(xué)博士學(xué)位論文引進競爭中國鐵路運輸產(chǎn)業(yè)經(jīng)濟理論問題研究姓名關(guān)明坤申請學(xué)位級別博士專業(yè)產(chǎn)業(yè)經(jīng)濟指導(dǎo)教師幺培基2000101北方交通人學(xué)博十學(xué)位論文一有效供給與競爭成本。有效供給指的是在有效供給曲線上的供給即能夠達到最低投入量以上的廠商持續(xù)、經(jīng)濟地提供某種工業(yè)產(chǎn)品或服務(wù)的供給。在這個概念中強調(diào)了三個因素,一是這種供給是達到了最低資本投入量的供給,這是有效供給的前提,因為在工業(yè)社會中只有達到了一定投入量限度以上的廠商的經(jīng)營才有經(jīng)濟性,才有可能在競爭中生存下去,這里的最低投入量指在工業(yè)社會某一時點或某一段時間內(nèi),能夠滿足某種功能消費要求的廠商持續(xù)、經(jīng)濟地提供該種消費所需的最低資金投入總量;二是這種供給必須是持續(xù)供給,也就是能夠長期生存下去的廠商提供的供給;三是這種供給必須是經(jīng)濟供給,即排除了以補貼等方式提供的非經(jīng)濟供給。這個概念與以住經(jīng)濟分析中“供給”概念的不同之處在于它強調(diào)了“最低投入量”是供給存在的基礎(chǔ)。文章提出有效供給這個概念是為了說明寡頭競爭的市場結(jié)構(gòu)模式在工業(yè)社會中成為現(xiàn)實選擇的內(nèi)在機理。在工業(yè)社會里,之所以最低投入量成為制約有效供給的重要因素,就是因為競爭成本同科研成本、生產(chǎn)成本一樣已成為現(xiàn)代工業(yè)經(jīng)濟一個重要的內(nèi)生變量。這里的競爭成本指的是廠商為開展競爭而投入的廣告宣傳費用,了解競爭對手有關(guān)信息費用以及為開展競爭而投入的人力、資源、策劃、實施等費用。生產(chǎn)成本、科研成本、競爭成本囊括了廠商的全部成本內(nèi)容,這種對成本劃分方式是按目的、行為體系進行分類的,即廠商為獲得提供某種功能消費能力而投入的費用被界定為科研成本;廠商為完成提供某種功能消費而投入的費用被界定為生產(chǎn)成本廠商為交換某種功能消費而投入的費用被界定為競爭成本。例如,如果廠商的開發(fā)投入是為獲得對某種社會功能消費的基本要求能力的就被界定為科研成本,同樣的投入,如果是為獲得某種競爭優(yōu)勢而增加產(chǎn)品的額外功能的就被界定為競爭成本。這樣的劃分即不同于新古典理論對成本的劃分也不同于科斯理論對交易成本的定義它能夠把經(jīng)濟分析與廠商行為聯(lián)系起來,從而能夠從廠商的行為角度分析市場結(jié)構(gòu)演變的內(nèi)在機理。當(dāng)然,在三種成本中,對有效供給起最重要約束作用的是廠商的科研成本,這主要是由于現(xiàn)代社會人們在商品與服務(wù)的消費需求方面對科研開發(fā)方式的要求所決定的。現(xiàn)代工業(yè)社會中,消費需求層次發(fā)生了深刻變化,人們對消費質(zhì)量的要求達到以往人類社會發(fā)展過程中所沒有的高度,這就對產(chǎn)品或服務(wù)的質(zhì)量與功能要求越來越高,與之相對應(yīng)就要求社會對產(chǎn)品或服務(wù)的科研開發(fā)方式要發(fā)生根本性變化由過去那種主要依靠個人發(fā)明的科研方式過度到依靠多學(xué)科集體攻關(guān)的科研方式,這樣才能滿足人們對產(chǎn)品或服務(wù)的消費需求不斷提高的質(zhì)量要求,由此,廠商在科研開發(fā)上的投入越來越高。例如最新資料表明,空中客●
      下載積分: 5 賞幣
      上傳時間:2024-03-04
      頁數(shù): 144
      0人已閱讀
      ( 4 星級)
    • 簡介:西南交通大學(xué)碩士學(xué)位論文鐵路旅客運輸運營指標體系優(yōu)化研究姓名姜曉燕申請學(xué)位級別碩士專業(yè)運輸管理工程指導(dǎo)教師葉懷珍19971101ABSTRACTSINCEOPERATIONISTHEBASEOFRAILWAYTRANSPON,ASETOFOPERATINGINDEXISESSENTIAL,TOREFLECTQUANTITYANDQUALITYOFRAILSERVICE.THEVERACITYOFSTATISTICALINDICESABOUTOPERATINGWORKLOADDIRECTLYAFFECTNOTONLYSCIENCEOFCOSTMODEL,BUTALSOTHEVERACITYOFORIEEDECISIONMAKING,OPERATINGANALYSE,OPERATIONMAKING,INVESTMAKING,WHICHALLDEPENDONTHECOSTINFORMATION.SOOPERATINGSTATISTICSSUPPORTBOTHTHEDEVELOPMENTOFSYSTEMOFRAILWAYCOSTCALCULATIONANDRECKONINGOFRAILWAYPASSENGERINCOME,ESTABLISHMENTOFSIMULATINGAREARATEINOURCOUNTRY.PRESENTLY,OURCOUNTRYSTILLADOPTTHESYSTEMOFAREAMANAGEMENTCHARACTERIZEDBYRAILWAYBUREAUANDRAILWAYSUB.BUREAU.ACCORDINGTOIT,THERUNNINGFESTTLTS,COSTANDINCOMEETC.ARERETIECTEDBYMASS.THEREFOR,THEACTUALRUNNINGSITUATIONOFEVERY1INEISCOVEREDUP.ATTHESAMETIME,OTHERKINDSOFSTAFFSTICSBASEDONRAILWAYOPERATINGINDICESAREIMPACTED.ALLTHESEFACTORSSERIOUSLYWEAKENTHECOMPETITORYPOWEROFRMLWAYPASSENGERTRANSPORTALTHOUGHMARKETECONOMYTHTEATTHEMONOPOLYSTATUSOFRAILWAYPASSENGERTRANSPORT,ITPROVIDESGOODCHANCESFORTHEDEVELOPMENTOFRAILWAYPASSENGER.BASEDONTHEABOVE,THISDISSERTATIONO鰣MIZETHEEXISTINGOPERATINGINDICESOFRAILWAYPASSENGERTRANSPORT,INCLUDINGADJUSTINGCALCULATIONMETHODANDFORMOFRAILWAYANDASSORTINGPASSENGERTRANSPORTOPERATINGINDICES,MODI劬NGTHOSEMEANINGANDEXTENSION.KEYWORDSRAILWAYPASSENGERTRANSPORTOPERATINGSTATISTICSINDEXINDICESSYSTEMOFRAILWAYCOSTCALCULATIONRECKONINGOFINCOMESIMULATINGAREARATEMARKETECONOMY
      下載積分: 5 賞幣
      上傳時間:2024-03-04
      頁數(shù): 100
      3人已閱讀
      ( 4 星級)
    • 簡介:北方交通大學(xué)碩士學(xué)位論文鐵路貨物運輸收入清算辦法研究姓名劉英志申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師祝祖強20030201ABSTRACTABSTRACTRAILWAYISNETWORKINDUSTRYITISTHEPROBLEMOFGENERALCHARACTERTHATA11OFCOUNTRIESRAILWAYORGANIZATIONEONFRONTSVARIOUS1IOUIDATIONBECAUSEOFSTRAIGHT一1INETRANSPORTTHENATIONALRAILWAYTRANSPORTATIONOFOURCOUNTRYIMPLEMENTSDISPATCHCHECKINGSYSTEMSOITWILLINEVITABLYHAVETHEPROBLEMOF“STRAIGHTIINETRANSPORTBYATICKET,UNITEDTRANSPORTCOOPERATION,MULTILATERALLIQUIDATIONS”INFUTURE,ACCOMPANYINGTHESEPARATIONOFENTERPRISEFROMADMINISTRATION,THESYSTEM‘‘SEPARATIONOFRAILINFRASTRUCTUREFROMOPERATION”SRIOHASBEENPUTINTOEFFECTASMAINBODYOFMANAGEMENTINTHEMARKET,TRANSPORTATIONENTERPRISESOFRAILWAYINEVITABLYREQUIRETOGETTHEREVENUEASOPERATIONRESULTFROMMARKETINDEPENDENTLYSOTHATITCANCOMPENSATEITSCOURSEOFMANAGINGCONSUMEREASONABLYFROMTHEABOVE,WECANFINDOUTTHAT1IQUIDATIONISDECIDEDBYRAILWAYTRANSPORTATION’SOWNCHARACTERISTICITISTHEPROBLEMTHATTHETRANSPORTATIONSYSTEMOFFINANCIALMANAGEMENTCANNOTBEAVOIDEDANDHOWTOSETTLELIQUIDATIONISALWAYSTHEIMPORTANTPROJECTOFTHEECONOMICTHEORYANDPRACTICEOFRAILWAYTRANSPORTATIONTHATHASBEENCAREDFORSO,HOWTOMAKEADESIGNTHATCANEMBODYDIVIDEDACCOUNTACCOUNTINGOFFREIGHTANDRAILWAYNETANDHOWTOMAKEACLEARPROJECTTHATCANREALIZETHEINCOMEOFFREIGHTTRANSPORTCOMINGDIRECTLYFROMMARKETARETHEKEYANDDIFFICULTPROBLEMOFFINANCIASYSTEMREFORM0FRAILWAYTRANSPORTATIONONPRESENTSTAGEACCORDINGTOTHEREQUIREMENTOFRAILWAYOVERALLREFORMTHOUGHT,INTHISPAPER,SIGNIFICANCEFORTHEMETHODOF
      下載積分: 5 賞幣
      上傳時間:2024-03-04
      頁數(shù): 68
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    • 簡介:同濟大學(xué)碩士學(xué)位論文鐵路運輸企業(yè)人力資源優(yōu)化配置過渡性策略研究姓名賈如靜申請學(xué)位級別碩士專業(yè)企業(yè)管理指導(dǎo)教師施其洲20011201ITGOESWITHOUTSAYINGTHATTALENTSALEBNPARTANTINANINFORMATIONAGEORINKNOWLEDGEECONOMY,SOANEWPROBLEMFACINGACOUNTRYORANENTERPRISEISHOWTODEVELAPANDUTILIZETHEHUMANRESOURCESTHEREATEALOT礦DIFFERENCESBETWEENRAILWAYTRANSLMRTALIONUTILITIESANDOTHERINDUSTRIALORMINERALENTERPRISESINTHEIROPERATIONANDPRODUCTIONRESPONDIN91;RAILWAYTRAMPORTATIONUTILITIESHAVETHEIRPECULIARITIESINDEVELOPMENT&MANAGEMENTOFTHEHUMANRESOURCEMEANWHILETHEIR。PERSONNELHAVEBECOMEMORECOMPLICATEDFORLONGBEINGTIEDTOTHEPLANNEDECONOMYSY_TENL1HEREFOLL,ITHASBECOMEMOLLCOMPLICATEDANDIMPORTANTHOWTON塒NAGEHUMANRESOURCEWITHINTHEMONTHEBASISOFCOLLECTINGALOT01DATAAUTHORCAREFULLYAUALYSEDTHECURLINTPROBLEMOFPERSONNELINRAILENTERPRISESACONCLUSIONISDRAWNTHATTRADITIONALMETHODSANDIDEASOFTHEIRHUMANRESOURCENTUSTBERE/BRINEDFORTHEIRNOTBEINGADAPTEDTOTHEDEVELOPMENTFDMARKETECONOMYANDTHEIROPERATINGMEEHANL,M1HEDIRECTIONOLREFIRMISTHESH承而MTHETRADITIONTOTHEMODERNINHUMANR孫OURCEMANAGEMENTANDTHEKEYISTOSETUPAREASONABLEHTANANRESOURCEALLOCATIONMECHANISMACCORDINGLYTOMODERNMANAGEMENT,SUGGESTBUILDINGMTMERNHUMANRESOURCEMANAGEMENTSYSTEMINCLUDINGNEWIDEAS。THEREFUNCTIANS,HUMANRESOURCEDEPARTMENTANDTHEQUALITYORPERSOMWLWORKERSASTAALLOCATIONAUTHORPUTFORWARDSTRATEGIESANDPROGRAMSINTRANSITIONPERIODIRLSTEADOFMARKETALLOCATIONBECAUSEMARKETALLOCATIONISNOTAPPLICABLEORRESOLVINGPRESENTPROBLEMINRAILTRARLSPORTATIONCOMPANYTHEKEYTOOPTIMIZEALLOCATIONIS。CONTPETITIONFIRJOBS。REASONABLEFLOWBESTCOMPANY”ANDBASEDONTHISSTAFFCANBEBROUGHTTHEINITIATIVEINTO扣TLPTDYJ“COMPETITIONFARJOBS”務(wù)RS坶DETERMINESTBEMEMBEROFEVERYJOBTOACHIEVEQUALITYMOLESECONDLYACCORDINGTOTHESPECIALITY礦WORKAMTTHEPEOPLECAPABILITYWECANSETUPEVALUATIONINDEXTOACHIEVEQUANTITYMALEBECAUSETHEABIL砂TOSTAFF“AMTTHEIRJOBSISEVERCHANGINGTHEHUMANRESOURCEISAGRADUALLYIMPROVINGPROCESS‘協(xié)DWTOMAKETHEWORKERONDUOINITIATIVE7”LHEAUTHORSORTTHESTAFFINTOFIURPARTSANDSUGGESTEVERYINITIATIVEMETHODISSUITABLEFORDIFFERENTKINDOLWORKERSKEYWORDSHUMANRESOURCEOPAMIZINGALLOCATION,TRANMTIVESTRATEGIESINITIATIVEMECHANISM
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