采购成本原价分析探究

正成本分析寻求产品真实成本,这是采购工作的目标和最高境界,需要一套系统的方法和大量的积累。以汽车行业为例,日本丰田的精益生产非常有名,同样,他们的采购成本管理,即"成本模型"也是汽车行业的典范。本文在传统成本核算基础上,结合合资伙伴韩国企业的经验,分析企业实际应用的一套成本分析方法——原价分析,即还原产品的真实成本和真实价格。一、原价分析重要性采购成本在工业企业的占比一般较大,特别是装配制造企业,采购成本占比往往都要超过70%。因此,如何将企业的     

降低武器装备采购成本的几个尝试方向

如何降低武器装备采购成本是武器装备采购管理关注的重点和难点。文中通过分析国外大量采用民用技术和产品,充分发挥承包商作用,降低武器装备采购成本的一些具体做法,提出了可供我军武器装备采购管理转型的几个尝试方向。     

论科研院所采购过程成本及质量的控制

科研院所采购过程成本及质量问题一直较为突出,本文从加强市场信息管理、采购产品供应商的选择及控制、集中采购、信息化采购系统应用等方面进行分析,对新形势下科研院所如何降低采购成本和加强质量控制进行了探讨,具有较好的可操作性和借鉴作用。     

景德镇陶瓷企业成本控制的探讨分析

成本控制问题一直是企业发展中的一个关键问题,只有控制好成本,才能获得理想的利润.陶瓷产品的生产涉及到陶瓷的研发设计、原材料采购、生产、营销服务等阶段,每一个阶段都会产生成本,因而其成本控制比较复杂.景德镇陶瓷企业目前仍然保留传统成本控制思想,着重于企业内部的产品生产制造过程的成本控制,忽视了产品研发设计、采购、营销服务等过程的成本控制.本文首先分析景德镇陶瓷企业成本控制中存在的问题,然后对问题产生的原因进行分析,最后提出适合景德镇陶瓷企业发展的成本控制的对策.     

运用精益管理理念实现采购精细化管理

正引言当前,卷烟产品竞争异常激烈,为了在市场竞争中立于不败之地,降低生产经营成本,提高公司自身的综合竞争力,加强公司的精细管理,显得尤为重要[1]。在卷烟生产流程中,卷烟材料的采购供应是卷烟产品生产的关键环节,对生产计划的安排、产品质量有着重要的影响,而原有的材料采购管理模式存在诸多不足(如材料采购周期较长,采购成本高等),已不能适应当前生产的需求和公司的发展形     

浅谈基于工作流的非生产性采购系统设计

市场竞争越来越激烈,各企业不但要考虑生产性采购的采购成本和效率,同时也要考虑非生产性采购的成本和效率.非生产性采购频繁、采购量小、不确定性高,但是处理量大,很多企业开始利用信息系统管理非生产性采购,达到固定采购流程,降低采购成本.本文基于工作流技术来设计非生产性采购,达到企业各个部门工作协同,降低采购成本,提高采购效率的目的.     

解析项目采购管理

项目管理是当今一个倍受关注的领域,项目采购管理又是其中一个重要的内容。什么是项目采购管理呢?项目的执行除了需要必备的人力资源之外,还必须具备相应的设备、设施、原材料、零件、服务和其它物质资源,离开了这些物质资源,再高明的项目经理也不可能按要求完成项目的任务,在市场经济条件下,这些产品和服务是通过采购活动来实现的。从执行组织以外通过采购取得项目所需要的产品或服务,就是项目的采购管理。本文旨在探索项目采购的工作内容,以及通过对项目采购成本的分析,探讨在项目的采购管理中应该如何降低成本。     

冷冲压成形钣金件的简易模具制作工艺

冷冲压指的是冲压的过程是处于常温下,钣金件是通过钣金工艺加工出来的产品,与人们的生产生活有着密切的联系。钣金是一种针对金属薄板的综合冷加工工艺,主要包括剪、冲、切、复合、折、焊接、铆接、拼接、成型等环节,最显著的特征就是同一个零件在厚度方面要保持一致,该文介绍了冷冲压成形钣金件的简易模具制作工艺,分析了航空领域钣金件生产过程中容易出现的问题,并针对这些问题给出了相应的建议。     

浅析模锻件采购决策与效益

模锻件作为模锻工艺加工过程获得的锻件产品,具有生产效率高、专业化批量生产、加工余量小、精度高、成本低具有行业垄断等属性.采购成本的降低对一个企业的经营业绩至关重要.采购成本下降不仅体现在企业现金流出的减少,而且直接体现在产品成本的下降,利润的增加,以及企业竞争力的增强.该文就机械制造企业隔膜泵设备部件阀锥体/阀座模锻件采购决策实施过程为例,对其模锻件采购决策现状进行分析和要素属性的策划.阐述了在模锻件采购决策实施过程中,其采购决策的必要性;满足基础环境属性的重要性;融入市场的机遇性;实现效益的目的性.     

加强ERP系统的建设，提升企业的核心竞争力

从企业产品管理、车间作业管理、采购官理、成本官理、家户管理、人力资源管理和质量管理的方面,论述了企业ERP系统的建设。     

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.     

Jane Eyre——A Feminist In The 19th Century

In the 19th century the society was controlled by men, and women were just appendants of them, they had not any rights and freedom. But Jane was an exception, she showed some characteristics of early feminist. Jane showed her characteristics of feminism in three aspects: rebellion, equality, and independence. These characteristics were helpful to her success, and feminism is the only way out for women of that time.     

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     

An affordable accurate evaluation of the binding conformations predicted by molecular docking studies in bio-system

Franck-Condon factors bridge the gap between theoretical modeling and experimental observations for molecular electronic spectroscopy and electron transfer.Under the displaced harmonic oscillator approximation,multidimensional Franck-Condon factors are decomposed into a product of many one-dimensional(1D)Franck-Condon(FC)factors,and each 1D-FC factor is associated with one Huang-Rhys factor that determines the leading contribution of