基于类比法的管件成本估算研究

针对当前的成本估算形式,结合类比成本估算法,以企业的生产工艺卡为基础建立产品信息资源数据库,再通过对Pro/ENGINEER的二次开发建立与设计集成的成本估算系统。以管件为例,在设计产品时,应用估算系统对其进行成本估算。     

考虑调整成本的Jorgenson投资模型

本文将资本存量的调整成本引入到Jorgenson投资模型，以说明资本存量是如何调整达到最优资本存量的问题。     

SINGLE MACHINE SCHEDULING WITH CONTROLLABLE PROCESSING TIMES AND COMPRESSION COSTS （PART I：EQUAL TIMES AND COSTS）

Most papers in scheduling research have treated individual job processing times as fixed parameters. However, in many practical situations, a manager may control processing time by realloeating resources. In this paper, authors consider a machine scheduling problemwith controllable processing times. In the first part of this paper, a special case where the pro-cessing times and compression costs are uniform among jobs is discussed. Theoretical results are derived that aid in developing an O（n^2) algorithm to slove the problem optimally. In the second part of this paper, authors generalize the discussion to general case, An effective heuristic to the genera/ problem will be presented.     

On a Quadratic Optimization Problem with Equality Constraints

The constrained optimization problem with a quadratic cost functional and two quadratic equality constraints has been studied by Bar-on and Grasse, with positive-definite matrix in the objective. In this note, we shall relax the matrix in the objective to be positive semidefinite. A necessary and sufficient condition to characterize a local optimal solution to be global is established. Also, a perturbation scheme is proposed to solve this generalized problem.     

价格战的运用与应对研究

随着我国市场化改革的不断深入，价格战已经逐渐成为许多企业主动或被动频繁使用的策略。从产品生命周期，产品组合策略，产品边际成本等方面分析了运用价格战应考虑的因素，同时提出了应对价格战的措施和价格战向价值战转变的建议。     

对应收账款机会成本的探讨

对应收账款机会成本主要存在两个方面的问题:一是在延长信用期方案是否可行的决策分析中,没有考虑到由于延长信用期,使延长信用期前的那部分销售额的应收账款余额增加,从而使未能收现的利润增加;二是结合我国现行税制,考虑与应收账款平均余额相对应的增值税税额.     

Allocation of jobs and identical resources with two pooling centers

We examine the resource allocation problem of partitioning identical servers into two parallel pooling centers, and simultaneously assigning job types to pooling centers. Each job type has a distinct Poisson arrival rate and a distinct holding cost per unit time. Each pooling center becomes a queueing system with an exponential service time distribution. The goal is to minimize the total holding cost. The problem is shown to be polynomial if a job type can be divided between the pooling centers, and NP-hard if dividing job types is not possible. When there are two servers and jobs cannot be divided, we demonstrate that the two pooling center configuration is rarely optimal. A heuristic which checks the single pooling center has an upper bound on the relative error of 4/3. The heuristic is extended for the multiple server problem, where relative error is bounded above by the number of servers.      

关于人力资源会计若干问题的探讨

介绍了人力资源会计的概念,从人力资源成本会计和人力资源管理会计两个方面对人力资源会计的研究重点进行了详细的分析.     

成本性态法在分析可比产品成本降低计划完成情况中的应用

本文根据成本性态法的思路．分析了影响可比产品成本降低额和降低率变动的因素，重点从理论上论证了产品品种结构的影响，并且合理地把单纯产量和品种结构对可比产品成本降低额（率）的影响分离开来．     

Single machine group scheduling with ordered criteria

The single machine group scheduling problem is considered. Jobs are classified into several groups on the basis of group technology, i.e. jobs of the same group have to be processed jointly. A machine set-up time independent of the group sequence is needed between each two consecutive groups. A schedule specifies the sequence of groups and the sequence of jobs in each group. The quality of a schedule is measured by the criteriaF ₁, ...,F _m ordered by their relative importance. The objective is to minimize the least important criterionF _m subject to the schedule being optimal with respect to the more important criterionF _m–1 which is minimized on the set of schedules minimizing criterionF _m–2 and so on. The most important criterion isF ₁, which is minimized on the set of all feasible schedules. An approach to solve this multicriterion problem in polynomial time is presented if functionsF ₁, ...,F _m have special properties. The total weighted completion time and the total weighted exponential time are the examples of functionsF ₁, ...,F _m–1 and the maximum cost is an example of functionF _m for which our approach can be applied.The research of the authors was partially supported by a KBN Grant No. 3 P 406 003 05, the Fundamental Research Fund of Belarus, Project N 60-242, and the Deutsche Forschungsgemeinschaft, Project Schema, respectively. The paper was completed while the first author was visiting the University of Melbourne.