企业经营中非线性量-本-利分析

本文阐述了非线性量本利分析与传统线性量本利理论的区别，揭示了线性分析的局限性，解释了收入线、成本线呈非线性变化的原因，并给出非线性量本利分析的具体步骤和可行方法。     

基于成本分析法的建设工程项目投标报价策略探讨

针对目前工程量清单模式下的投标报价实际情况,基于成本分析法运用于施工投标报价工作进行探讨,系统地阐述了成本分析法的基本原理、具体思路等,结合工程实例进行量本利盈亏分析,从而确定合理的投标报价,为投标决策工作提供指导。     

基于技术更新的量本利分析在节约成本中的应用

我国不少企业只是片面追求成本的节约,在尽可能地缩减成本的同时,也缩减了企业的利润。本文通过进行量本利分析,寻求解决成本和利润关系的有效途径。成本的节约涉及到企业的诸多方面,下面主要从技术更新的角度探讨量本利分析在节约成本中的应用,以避免节约误区。     

浅谈盈亏平衡点在企业经营预测中的作用

盈亏平衡点来自于本量利分析这种揭示成本、销售、利润内在联系的定量分析方法,而其中的成本又按习性可以分成固定成本和变动成本两大类,这两大类成本的不同构成会给企业带来不一样的经营风险。本文通过盈亏平衡点的内在分析法,构建了其在企业经营预测中的作用模型,并对其进行了初步探讨。     

量本利分析大有益

我们蠡口镇的13个镇办企业在今年第二季度起,开展了量本利分析,取得较好的效果。主要做法是:1、对各个镇办企业的月固定成本进行详尽的分析,并分企业列表逐项排队,计算出每一项费用,促使企业领导经常分析对照,精打细算、节省开支,以降低固定成本负担来提高企业的经济效益。2、对企业产品的变动成本进行逐项分析、计算,得出各个不同产品的变动成本,供企业领导时时对照,尽力降低消耗,降低产品的变动成本和整个产品的单位成本,以保证原辅材料价格上涨因素在企业内部得到消化。3、对各个企业在保证质量的前提下,计算出每月的产品保本生产量临界     

用差分法确定收入或成本函数中一元高次方程的最高次数

探讨了用差分法的思想确定收入或成本函数中一元高次方程的最高次数,指出非线性盈亏平衡分析的关键是如何确定收入函数和成本函数.     

变动成本法在企业经营决策中的运用

变动成本法基于将成本按性态进行分类,并对变动成本与固定成本进行估计。变动成本法的作用之二是盈亏临界点分析,变动成本在经营决策中作用之三是,衡量亏损产品是否停产,变动成本法在经营决策中的作用之四,是新产品的开发决策。     

浅议项目部控制成本的对策

工程项目是建筑施工企业成本管理的重点,项目部的盈亏决定着企业的盈亏。如何控制项目部的成本开支,遏制项目部的亏损,提高企业经济效益,已成为当前企业非常紧迫的任务。（1）搞好成本预测,确定成本控制目标;（2）完善成本控制制度;（3）狠抓预算、结算,做到全员管理、全过程控制;（4）加强合同管理;（5）搞好工程结算。     

正态需求下的量·本·利分析

讨论了在市场经济条件下 ,需求符合正态分布时 ,企业的保本点、保利点及其实现保本点、保利点的把握。揭示了企业的产量、成本、利润之间的内在联系 ,为企业实现目标管理责任 ,进行成本预测和控制 ,评价经营状况 ,提高经济效益提供了一种重要的预测、决策方法     

浅析新《医院财务制度》下的成本管理

随着医疗体制改革和医疗保险制度改革的推行和深入,对医药卫生体制改革提出了更高的要求。2009年3月中共中央、国务院下发《关于深化医药卫生体制改革的意见》,明确提出要推进公立医院管理体制改革,建立规范的公立医院运行机制,积极探索医保按人头结算、病种结算、总额结算等方法。为配合改革的顺利进行,严格医院预算和收支管理,加强各种成本的核算和控制就显得尤为重要,财政部、卫生部针对原《医院财务制度》的不足,出台新《医院财务制度》,于2012年1月1日起在全国执行。     

Markedness and its Interpretation in Language Use

Language markedness is a common phenomenon in languages, and is reflected from hearing, vision and sense, i.e. the variation in the three aspects such as phonology, morphology and semantics. This paper focuses on the interpretation of markedness in language use following the three perspectives, i.e. pragmatic interpretation, psychological interpretation and cognitive interpretation, with an aim to define the function of markedness.     

Features of Women's language

Language is a means of verbal communication. People use language to communicate with each other. In the society, no two speakers are exactly alike in the way of speaking. Some differences are due to age, gender, statue and personality. Above all, gender is one of the obvious reasons. The writer of this paper tries to describe the features of women＇s language from these perspectives： pronunciation, intonation, diction, subjects, grammar and discourse. From the discussion of the features of women＇s language, more attention should be paid to language use in social context. What＇s more, the linguistic phenomena in a speaking community can be understood more thoroughly.     

低渗透非均质砂岩油藏启动压力梯度研究

理论推导与室内实验相结合,建立了低渗透非均质砂岩油藏启动压力梯度确定方法。首先借助油藏流场与电场相似的原理,推导了非均质砂岩油藏启动压力梯度计算公式。其次基于稳定流实验方法,建立了非均质砂岩油藏启动压力梯度测试方法。结果表明:低渗透非均质砂岩油藏的启动压力梯度确定遵循两个等效原则。平面非均质油藏的启动压力梯度等于各级渗透率段的启动压力梯度关于长度的加权平均;纵向非均质油藏的启动压力梯度等于各渗透率层的启动压力梯度关于渗透率与渗流面积乘积的加权平均。研究成果可用于有效指导低渗透非均质砂岩油藏的合理井距确定,促进该类油藏的高效开发。     

On Tragic Consciousness In The Works By Ernest Hemingway

As an American modern novelist who were famous in the literary world, Hemingway was not a person who always followed the trend but a sharp observer. At the same time, he was a tragedy maestro, he paid great attention on existence, fate and end-result. The dramatis personae's tragedy of his works was an extreme limit by all means tragedy on the meaning of fearless challenge that failed. The beauty of tragedy was not produced on the destruction of life, but now this kind of value was in the impact activity. They performed for the reader about the tragedy on challenging for the limit and the death.     

Achieving Unusual States of Matter Under High Pressure

正The periodicity of the elements and the non-reactivity of the inner-shell electrons are two related principles of chemistry,rooted in the atomic shell structure.Within compounds,Group I elements,for example,invariably assume the+1 oxidation state,and their chemical properties differ completely from those of the p-block elements.These general rules govern our understanding of chemical structures and reactions.Using first principles calcula-     

Exchange-Correlation and Electronic Excitation Energies from Pairing Matrix Fluctuations

We have developed an adiabatic connection to formulate the ground-state exchange-correlation energy in terms of pairing matrix linear fluctuations.This formulation of the exchange-correlation energy opens a new channel for density functional approximations based on the many-body perturbation theory.We illustrate the potential of such approaches with an approximation based on the particle-particle Random Phase Approximation(pp-RPA).This re-     

Density Functional Theory for the Response of Periodic Systems to Electric Fields Based on the Vector Potential Approach

正The electronic and nuclear(structural/vibrational)response of 1D-3D nanoscale systems to electric fields gives rise to a host of optical,mechanical,spectral,etc.properties that are of high theoretical and applied interest.Due to the computational difficulty of treating such large systems it is convenient to model them as infinite and periodic(at least,in first approximation).The fundamental theoretical/computational problem in doing so is that     

On the Thermodynamic Limit for Responses to Static Electromagnetic Fields

For molecular systems,the quantum-mechanical treatment of their responses to static electromagnetic fields usually employs a scalar-potential treatment of the electric field and a vector-potential treatment of the magnetic field.Although the potential for each field separately is associated with the choice of an(unphysical)origin,the precise choice of the origin for the electrostatic field has little consequences for the results.This is different for the     

Call for Papers

<正>"The Journal of Shanghai Normal University:Mathematics"is published by Shanghai Normal University as regular issues of The Journal of Shanghai Normal University each year from 2014 in English.The editors-in-chief of the issues are professors Yuhao Cong and Maoan Han.The Journal of Shanghai Normal University was started in 1958 with     

Journal of Donghua University ( English Edition) Contents of Volume 31

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