作业成本法在制造企业成本核算的应用研究——以某制造企业为例

作业成本法是现阶段一种新型的成本核算方法,对于提升企业的核算水平具有积极的意义。随着市场经济的发展,我国制造业市场竞争不断加大,越来越多的企业为了更好地提升竞争能力,开始加强对作业成本法的关注,通过应用作业成本法营造一种全新的管理氛围,提升企业的成本核算水平。通过以某制造企业为例,对其传统成本法和作业成本法的本期成本进行比较分析,研究作业成本法和传统成本法的差异,并探计作业成本法在现实应用中的优点及局限性。     

森工企业物流成本分析与核算

物流作为"第三利润源"的重要性已经得到社会的广泛认知,加强物流成本的分析与核算,降低企业物流成本,成为了全世界研究的焦点。结合国内外企业物流成本核算的现状,通过实习、调研和考察,深入分析国内传统森工企业的生产物流过程和物流成本核算现状,对森工企业的生产作业过程、物流流程和物流成本构成进行全面系统的分析,提出基于作业成本法和因素分析法的森工企业物流成本核算方法和分析方法。给出森工企业物流成本核算的步骤和内容,构建财务核算的核算表。通过因素分析法,确定影响森工企业物流成本的关键因素,以达到控制物流成本的目的。最后,以东北地区某森工企业(林场)为例,验证该方法的有效性和实用性。     

基于作业成本法的连接器生产成本分析

产品成本核算是企业的一项重要工作,其准确性对企业的经营决策有很大的影响。本文以某公司连接器生产成本核算为例,根据产品的生产流程,找出了主要作业,确定了成本动因,并应用传统成本核算方法和作业成本法计算出单位产品成本,进行了对比分析。结果表明,应用作业成本法计算的产品成本能够较真实地反映产品成本信息,从而为企业的经营决策提供更加客观和可靠的依据。     

基于IE＋ABC的包装企业成本核算研究

随着市场制度的日趋成熟,包装企业发展也日渐完善,传统成本法已经不能满足企业成本准确核算的要求。鉴于作业成本法（ABC法）能够对企业成本提供更为准确的核算,通过运用作业成本法,并结合工业工程（IE）的思想,建立一个新的成本控制体系,对企业进行工作结构分解和流程再造,并在新的成本控制体系下重新对企业成本进行核算,说明改进后的作业成本法可以得到相对准确的包装企业成本信息。     

石油钻井企业成本核算法运用探讨

石油钻井企业应用作业成本法使成本信息更加科学,解决了传统成本信息失真问题;使钻井企业经营战略更及时地应对市场风险。但是,作业成本法只是一个成本计算系统,而不是成本控制系统。为此,应吸收原有标准成本法中的合理成分,充实、完善作业成本法。     

森工企业审计信息化建设初探

森工企业的审计信息化主要包括审计管理系统、审计作业应用系统和审计预警分析系统.通过对森工企业机关和下属公司经营管理的高效监督体系,可更加有效地防范各类经营和管理风险,促进整体管理水平和综合经济效益的提高,实现审计职能从查错揪弊向咨询顾问转变的战略升级.     

省工造林法(丛植造林法)

在森工采伐方面,由于发展集材机械,普及机动锯,引进拖拉机、装卸机和实行原条作业,大大的节省了劳动力。但在造林及其后的除草、修枝、间伐等抚育作业方面的省工化,和森工主伐作业相比,明显落后。造林和它以后的抚育作业,有不可分割的密切关系,在抚育作业的总体结构中,必须考虑更能省工的造林法。近年来研究的丛植造林被认为是能省工的造林方法,并在生产中得到应用。这种造林     

原条贮备新工艺应用的初步探讨

森工企业贮木场常年不均衡作业,使企业的经济效益和社会效益受到很大影响。为了改变这种状况,根河林业局贮木场应用了原条贮备新工艺,在运材与贮木场卸车之间设置原条贮备楞区。这样,保证了生产的连续性,贮木场实现了均衡生产,有利于实现机械化作业,经济效益和社会效益都有明显提高。     

数据挖掘技术及其在森工企业中的应用

如何快速有效地从海量的信息中,挖掘出潜在的、有价值的信息,使之有效地在森工企业管理和决策中发挥作用,是急需解决的问题。该文针对数据挖掘技术及其在森工企业中的应用展开讨论和研究。     

基于工作流技术的森工企业信息系统模型的构建

针对黑龙江省森工企业信息化建设的现状和存在的问题,介绍工作流技术的原理,给出基于工作流技术的森工企业管理信息系统的结构框架。根据工作流管理系统参考模型的规范,构建森工企业管理信息系统模型。提出工作流在森工企业信息化建设中应用的优势。     

国有森工企业组织结构影响因素的AHP分析

随着市场经济体系的逐步完善,沿袭多年的国有森工企业组织结构已跟不上时代的发展,改革势在必行。本文通过对吉林、黑龙江国有林区几个典型林业局的实际调研,采用层次分析法（AHP）对其组织结构的影响因素进行了定性和定量分析。结果表明,天保工程禁伐政策、国有林生态优先发展政策、企业管理水平是影响国有森工企业组织结构的关键因素。根据分析结果,提出了国有森工企业组织结构改革的政策与建议。     

Forest policy reform and the restructuring of the forest industry in Russia

The Russian forest is the last big wood basket of the international timber market and the conservation of the Russian forest is critical to protect global environment. There is a strong need to analyze present situation of forest policy and forest industry in Russia. The basic direction of forest policy reform of Russia is decentralization and introduction of market principles. However, the lack of specialists in forest policy in the regions and the conflict between central and regional governments has accelerated the confusion of forest policy. Forest management organizations cannot spare enough money for forest management because of the financial crisis of Russian government. Forest industry has also deteriorated. Although privatization of the forest industry was completed, it did not improve the management of enterprises and they could not survive the economic crisis. Output of the forest industry has decreased and most enterprises came close to bankruptcy. Under these circumstances, the former regional amalgamation of forest industry, which has accumulated hard currency earned by timber export, re-took control of the industry and tried to increase timber exports even more. However, logging enterprises, facing economic crises, cannot observe forest regulations and forest management organization cannot control these violations. A recovery of forest industry may accelerate the degradation of forest resources in Russia.     

用材林森林采伐量测算系统应用分析

确定合理采伐量调整森林结构、实现永续利用的强大手段,文章对用材林森林采伐量测算系统采用的参数、测算方法按不同资源分布情况进行系统分析,并通过对采伐量的控制和论证方法论述,最终能够确定科学合理的一般用材林森林采伐量。以此供大兴安岭地区经营单位用材林森林采伐量测算参考。     

The policy analysis of governing illegal logging: A game theory approach

Illegal logging has attracted worldwide attention, and some measures, such as timber procurement policies and timber regulations, have been taken. However, there are no studies that examine the governance of illegal logging using game theory. This paper applies game theory to analyze the subsidy policy for governing illegal logging as well as the effects of the subsidy on the benefits of suppliers and operators of forest products. The results show that controlling illegal logging has an impact on exporting enterprises, and the effects produced by subsidies and non-subsidies are different for enterprise. Enterprises that receive subsidies will occupy foreign markets and gain additional profits, while enterprises that are not subsidized will exit foreign markets. The amount of subsidies is related to enterprise’s governance cost. The benefit for operators and suppliers depend on the combination of supervision level and forest products’ legality. The critical point of regulation of operators is related to regulatory costs, the additional benefits of weak supervision of suppliers, and penalties for regulatory failure. The critical point for suppliers to select legal raw materials is related to suppliers’ operating costs, gray income, and the degree of punishment.     

轻型绞盘机小集中方法的探讨

本文对利用轻型绞盘机小集中作用进行了探讨。该方法对目前实行的大面积低强度择伐，低产林抚育和人工林间伐集材作业方式的改革将起到推进作用。     

Canopy dynamics in unlogged and logged forest stands in the eastern Amazon

Selective logging of tropical forests damages residual trees and creates canopy openings throughout the stand. In the Amazon, reduced-impact logging results in significantly less damage than conventional unplanned logging; yet either logging method leads to substantial fragmentation of the forest canopy. Increased mortality rates of trees damaged in logging have been documented. In this paper, we investigate the effect of logging disturbance on treefall rates.Using repeat inventories of canopy trees (≥35 cm dbh) in six large (≥50-ha) forest stands at two sites in the eastern Amazon, we measured mortality rates in three treatment classes: unlogged, conventionally logged (CL) and logged using reduced-impact methods (RIL). At least 3000 trees were mapped and inventoried per stand prior to timber harvests. In the second inventory, 3 years after harvests in the logged stands, all trees were located and scored as living, standing dead, uprooted or broken.We found significantly higher overall mortality rates for trees in logged forest (both CL and RIL stands) than in adjacent unlogged forest. This effect was largely due to higher rates of treefall (i.e., stems uprooted or broken from natural causes). Moreover, significantly higher treefall rates were recorded for trees in logged forest that were not damaged in the logging than for trees in unlogged stands. Treefall rates were nearly twice as high in conventionally logged forest as in forest logged using reduced-impact methods. We found indirect support for the hypothesis that increased treefall rates in logged forest are related to increased canopy opening and fragmentation through analysis of the locations of fallen trees in relation to canopy disturbance.     

考虑生态的伐区作业探讨

本文对考虑生态的伐区作业进行探讨，提出了伐区适宜的作业面积、南方集体林区采伐方式、兼顾生态的木材生产工艺流程、采伐迹地清理方式和更新树种优选方案．     

森林采运系统协调发展模型及其应用

应用灰色系统理论,建立了森林采运系统协调发展的动态模型。并用这一模型,对某森林采运企业的自然发展势态和某些因素间的定量关系作了具体分析。结果表明,这种方法是有效的,严密的,具有较高的精度,能为经营决策者提供系统协调发展的大量有用信息。对森林采运系统实现管理决策的科学化,具有一定的现实意义。     

影响伐区作业的生态因子分析研究

本文从森林生态和森林采伐的关系入手,分析影响伐区作业的生态因子。这些生态因子包括林地坡度,林分结构、地表植被、采伐方式、采伐强度、集材方式、集材道间距、迹地清理方式,以及更新方式等,而林地坡度、采伐方式、集材方式、迹地清理方式和更新方式等是影响伐区作业的主要生态因子。     

Examining the Optimal Method to Extract Logging Residues from Small-Scale Forestry in the Nasunogahara Area,Tochigi Prefecture,Japan

This study examines the optimal method to extract logging residues from small, fragmented and scattered forests separately from the mechanized operational systems used on aggregated forestry operation sites. First, small-scale logging systems operated by a private logging contractor and an individual forest owner were investigated. Regression equations for estimating felling and processing cycle times were established as a function of stem and log volumes, respectively. Equations to estimate the forwarding and transporting cycle times were established as a function of the forwarding and transporting distances using the forwarding and transporting velocities, respectively. Then, equations to estimate productivities and costs were established with the cycle times, volumes and hourly operational expenses consisting of labour and machinery expenses. Finally, costs of the small-scale systems—mini-forwarder and 4 t truck operated by a private logging contractor, and manual logging and light truck operated by an individual forest owner—were estimated and compared with the mechanized operation system operated by the Forest Owners’ Association. The mechanized operation system was found to have the highest cost and could not compete for small forestry operational sites and small stem volumes. The small-scale systems could be effective for harvesting small areas. This was especially true when conducting extracting operations without machines, as done by the individual forest owner, and transporting operations by a private logging contractor, in which the hourly income of the individual forest owner was higher than the hourly labour expenses.