伊利遭袭“寒流”

伊利股份业绩遭遇“寒流”，同样是“天灾人祸”具足。前者主要是新会计准则中关于股权激励费用化处理的规定，后者则不仅包括伊利股份管理层在期权激励模式设计、信息披露等方面存在的问题，更有在激励费用处理上过于激进的取向。     

敏捷供应链管理中最优激励方案的实现问题研究

合理的利益分配策略可以稳定敏捷供应链的运营过程,加速敏捷供应链目标的实现.基于委托-代理理论,研究了敏捷供应链利益分配中最优激励方案的设计问题,得出在信息对称条件下由于合作伙伴企业的努力水平可以为主导企业所观测,因而容易制定最优激励方案并实现利益分配.而在更多的信息不对称条件下,需要对合作伙伴企业的产出结果进行监督和评估,通过不同努力水平下的分布概率间接地获得努力水平信息.该结论对于敏捷供应链利益分配系统的设计与实现具有重要指导意义.对最优激励方案在敏捷供应链利益分配中的实现过程进行了说明,通过适当的评价指标体系和评价方法,实现了利益分配中考虑努力水平等因素的激励策略.     

一种带有生产费用扰动的供应链协调问题

本文研究了一个生产两个竞争零售商的供应链在生产费用发生扰动下的协调问题．生产费用发生扰动后，零售商的投资额与生产商的生产数量都会和原计划不同．研究发现批发价加投资补贴率的合同可以协调扰动后的供应链，通过调整批发价和补贴率，可使供应链总的利润在生产商与两个零售商之间分配，并用数值模拟分析了所得结果的合理性．     

物流服务供应链订单分配优化及其遗传算法

针对物流服务供应链订单分配问题中,物流服务集成商通常会按照所分配的订单价值向分包商收取一定比例交易费用的特点,设定交易费用为交易额的线性函数,构建了新的物流服务供应链订单分配优化混合整数规划模型,其优化目标为最小化交易费用、采购费用、短缺服务与延迟供给的物流能力数量。鉴于问题的NP-hard特性,设计了相应的遗传算法,并结合基于优先权的启发式规则避免了大量非法初始解的出现。实验算例表明所建立的模型能够反映物流服务供应链订单分配过程中的线性交易费用因素,其所设计的算法能够在可接受的时间内获得质量较高的满意解,并且对于大规模订单分配优化问题,遗传算法的求解时间与求解结果要优于LINGO软件。     

最优绩效分配的多目标优化方法

如何体现某种程度的激励并兼顾公平性是绩效分配问题研究的关键之一. 基于考核对象的个体差异性, 对考核对象进行分类处理, 通过引入以体现激励程度的控制参数和所有考核对象的基础工作量为变量的分值转化函数与满意度函数, 建立以所有考核对象的总体满意度的最大化和考核对象的满意度尽可能均衡为目标的多目标优化模型. 进而利用多目标优化模型的epsilon-约束标量化方法证明了弱有效解的存在性. 作为其应用, 研究了某高校教师的最优绩效分配问题.     

线性数量折扣下零售商合作的联盟稳定性研究

在激烈的市场竞争中,通过降低原材料的采购成本来降低生产成本成为中小企业增加利润率水平和提高市场竞争力的重要手段之一.因此,越来越多的中小企业通过组成正式或非正式的联盟进行联合采购来降低采购价格.文章考虑了供应商提供线性数量折扣方案下多零售商联合采购的订货决策与费用分配问题.应用合作博弈理论,将数量折扣下多零售商联合采购的费用分配问题构造成联合采购博弈,证明了博弈满足次加性和平衡性,给出了一种属于博弈核心的费用分配方案,并用最大一致集分析了联盟的稳定性.     

基于Ⅰ-Monte Carlo的飞机研制费用风险建模与实证分析北大核心

随着信息化技术在武器装备系统中所占比重的扩大,武器装备系统复杂性急剧增加,装备研制与使用保障费用逐年升高,费用分配不合理和使用率低下等问题越来越严重.飞机作为特殊的复杂装备,费用问题更为严峻.因此,对飞机研制费用风险进行研究,进而为有效提高飞机作战性能、严格控制费用增长提供理论支撑具有重大意义.基于蒙特卡洛在费用风险分析方面的适用性及传统蒙特卡洛的不足,提出了利用基于风险驱动理论的改进蒙特卡洛处理飞机研制费用的风险建模.并以飞机结构件某单位机翼研制项目为例,利用@risk软件进行了费用风险的改进蒙特卡罗建模与分析,对改进方法的合理性和有效性进行了验证.     

易腐品供应链企业联合采购决策与费用分配研究

在激烈的市场竞争中,如何降低成本以及保证产品的新鲜度对于销售易腐性产品的零售商来说具有至关重要的意义.企业间通过实施联合采购可以降低采购成本,增加与供应商的谈判议价能力,因此联合采购受到越来越多的企业以及学者的关注.考虑了在非瞬时补货情况下多零售商向同一供应商联合采购某种易腐品的订货决策及费用分配问题.以易腐品联合采购过程中产生的订货费用作为分配的对象,应用合作博弈理论,将非瞬时补货情况下易腐品联合采购的费用分配问题构造成易腐品的联合采购博弈,证明了该博弈的核心非空且为子模博弈,并给出了核心中的一个分配方案,同时还讨论了补货速率对零售商分担的订货费用的影响.论文最后对几种典型的比例分配解的效率进行了模拟分析.     

基于Ⅰ-Monte Carlo的飞机研制费用风险建模与实证分析

随着信息化技术在武器装备系统中所占比重的扩大,武器装备系统复杂性急剧增加,装备研制与使用保障费用逐年升高,费用分配不合理和使用率低下等问题越来越严重.飞机作为特殊的复杂装备,费用问题更为严峻.因此,对飞机研制费用风险进行研究,进而为有效提高飞机作战性能、严格控制费用增长提供理论支撑具有重大意义.基于蒙特卡洛在费用风险分析方面的适用性及传统蒙特卡洛的不足,提出了利用基于风险驱动理论的改进蒙特卡洛处理飞机研制费用的风险建模.并以飞机结构件某单位机翼研制项目为例,利用@risk软件进行了费用风险的改进蒙特卡罗建模与分析,对改进方法的合理性和有效性进行了验证.     

存货质押三方契约中银行对物流企业的激励

存货质押贷款是解决中小企业融资难问题的主要贷款渠道,已有文献缺乏对监管人的分析。运用激励理论,拓展分析存货质押三方契约背景下物流企业提供信息服务时的激励问题。分别在卖方垄断和完全竞争两种市场结构下,构建优化模型并求解,结论是若银行对物流企业信息服务努力程度具有完全信息时,固定委托费用合同是最优激励合同;若银行具有不完全信息时,分成合同是最优激励合同;若物流企业受到有限责任约束,应采用固定委托费用合同。     

Allocating the fixed cost as a complement of other cost inputs: A DEA approach

In cost allocation problem, traditional DEA approaches allocate the fixed cost among a group of decision making units (DMUs), and treat the allocated cost as an extra input of each DMU. If costs except for the fixed cost are regarded as inputs in the cost allocation problem, then it is obvious that the fixed cost is a complement of other inputs rather than an extra independent input. Therefore it is necessary to combine the allocated cost with other cost measures in cost allocation problem. Based on this observation, this paper investigates the relationship between the allocated cost and the DEA efficiency score and develops a DEA-based approach to allocate the fixed cost among various DMUs. An example of allocating advertising expenditure between a car manufacturer and its dealers is presented to illustrate the method proposed in this paper.     

On the Optimal Allocation of Resources in the Production of Human Capital

The problem considered here is the allocation of limited school resources over the school-life of students so as to maximize their human capital stock at the end of the schooling period. The constraints faced by school authorities in maximizing the terminal human capital stock include the production technology, a limited budget per pupil, and the constraint that the level of knowledge exceed some minimum level before the pupil can pass to the succeeding grade. The problem is solved using optimal control theory. Both the results obtained generally and those derived for specific examples indicate the optimal allocation is one where the level of expenditure per pupil increases with the grade level of the pupil.     

基于Shapley值的港口船舶清污协议费费率定价方法研究

针对我国港口船舶清污协议费的定价问题,兼顾公平与效率原则,在根据船舶在港口发生污染事故的风险水平划分其风险等级的基础上,运用Shapley值的简化公式对港口清污资源的总配置成本进行分摊,计算得出每艘船舶每天所需分摊的配置成本,消除了短期船舶靠泊的动态性对分摊结果的影响,是制订港口清污费费率征收标准的理论依据。算例分析结果表明现行船舶清污协议费征收标准过高,本文计算的分摊结果兼顾了公平与效率的原则,并且证明了其满足个体理性,集体理性以及联盟稳定性的要求。     

Modelling impact of advertising and optimizing advertising policy: an application in recreation

This paper deals with the problem of the desirable level of advertising expenditure, the optimal distribution of this expenditure in time and the allocation over the media: TV, radio and newspaper for a recreation park in the Netherlands.Although the model id developed for the specific situation of this park, in principle it can be applied in all situations where the interest is in short-term (day-by-day) effects of promotional activities on sales. Examples are: other situations in the recreation and leisure business, cultural events (theatre, cinema) and sales promotions (e.g. weekend offerings) for products in supermarkets.First a model was specified and estimated that relates number of visitors to advertising effort. It also takes into account non-advertising variables that effect the number of visitors.Then this model was used in a heuristic advertising planning procedure, which by means of incremental analysis, for a given budget level searches for the optimal allocation of the advertising budget over media and time.With this procedure, ways to readjust the advertising policy were found: by allocating the budget differently over media and time and by changing the overall budget level.Several recommendations were made to the management of the park, a number of which have already been implemented.     

固定支出下最优资产组合策略

在固定消费支出水平的条件之下,文章就资产组合问题建立常方差弹性（CEV）模型,应用随机控制原理求出了相应的非线性Hamilton—Jacobi—Bellman偏微方程,再用Legendre变换将其转化为线性偏微方程,建立对偶问题。通过对偶问题的求解,从而求得原问题的精确解析解,确定风险资产和无风险资产的最优投资比例,实现了满足既定支出水平下总资产的对数效用最大化,从实际市场的角度改进发展了经典的Merton模型结果．     

Residential water demand model under block rate pricing: A case study of Beijing,China

In many cities, the inconsistency between water supply and water demand has become a critical problem because of deteriorating water shortage and increasing water demand. Uniform price of residential water cannot promote the efficient water allocation. In China, block water price will be put into practice in the future, but the outcome of such regulation measure is unpredictable without theory support. In this paper, the residential water is classified by the volume of water usage based on economic rules and block water is considered as different kinds of goods. A model based on extended linear expenditure system (ELES) is constructed to simulate the relationship between block water price and water demand, which provide theoretical support for the decision-makers. Finally, the proposed model is used to simulate residential water demand under block rate pricing in Beijing.     

湖南省公共医疗卫生支出效率及其影响因素实证分析

利用DEA-Tobit两阶段分析法,计算出2009-2013年5年间湖南省14个地级市政府公共医疗卫生支出的综合技术效率值、纯技术效率值、规模效率值三种效率值,分析出湖南省各地级市政府公共医疗卫生支出所处规模报酬阶段,并对反映卫生支出资金配置的综合技术效率水平的外部影响因素加以回归分析.结果发现:湖南省各地区公共医疗卫生效率水平整体水平偏低并且存在明显的差异性,除长沙以外的其他地级市政府公共医疗卫生支出均处于不同程度的非充分效率水平.湖南省各地区人均生产总值及城市化水平对公共医疗卫生支出效率有显著的促进作用.教育水平、人口密度、居民人均可支配收入对湖南省公共医疗卫生支出效率的提高有阻碍作用.     

Cost allocation in the Chinese postman problem

This paper considers a cost allocation problem that arises from a delivery problem associated with the Chinese postman problem (CPP). A delivery problem is described by a connected undirected graph in which each edge belongs to a different player, a cost function on the edges of this graph and a fixed vertex which is referred to as the post office. Assume that the post office is providing some service to the players. The nature of this service, which can be thought of as mail delivery, requires that a server will travel along the edges of the graph and returns to the post office. The cost allocation problem is concerned with the cost of providing the service to all players. A specific cost allocation rule is introduced and characterized. Further, the class of delivery problems gives rise to a new class of cooperative combinatorial optimization games called delivery games. It is shown that the outcome of the allocation rule with respect to a bridge-connected Euler graph is a core element of the corresponding delivery game.     

Stochastic optimal design in multivariate stratified sampling

This work considers the allocation problem for multivariate stratified random sampling as a problem of integer non-linear stochastic multiobjective mathematical programming. With this goal in mind the asymptotic distribution of the vector of sample variances is studied. Two alternative approaches are suggested for solving the allocation problem for multivariate stratified random sampling. An example is presented by applying the different proposed techniques.     

A cost allocation problem arising in hub–spoke network systems

This paper studies a cost allocation problem arising from hub–spoke network systems. When a large-scale network is to be constructed jointly by several agents, both the optimal network design and the fair allocation of its cost are essential issues. We formulate this problem as a cooperative game and analyze the core allocation, which is a widely used solution concept. The core of this game is not necessarily non-empty as shown by an example. A reasonable scheme is to allocate the cost proportional to the flow that an agent generates. We show that, if the demand across the system has a block structure and the fixed cost is high, this cost allocation scheme belongs to the core. Numerical experiments are given with real telecommunication traffic data in order to illustrate the usefulness of our analytical findings.