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本文简述了企业成本控制的基本原则,从项目成本控制体系的建立和施工阶段的项目成本控制两方面总结了企业成本控制的主要措施。 相似文献
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本文结合林木资源生产及资金运作特点 ,探讨了在商品林生产采取企业式经营、核算的前提下 ,商品林企业林木资源资产、收入、成本、费用的确认及计量问题。 相似文献
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The herbicide, hexazinone, was applied four ways over ponderosa pine, 2–0 seedlings planted in northeast Oregon. The four treatments were two broadcast applications, a single broadcast application, a large spot application, and a small spot application. Seedling survival and growth were monitored for five growing seasons. Results indicate that survival more than doubled with either large or small spot applications compared to no application, and either one or two broadcast applications can increase survival an additional 30% over spot applications. Differences in stem volume were substantial, with two broadcast applications yielding more than twice the volume of a single broadcast treatment and more than five times the volume of seedlings treated with spot applications. Trees in small spots were still three times bigger than surviving seedlings in the control. These results are consistent with the concept of competition threshold. Management implications were considered in terms of cost of established seedlings. Although broadcast applications cost more per acre than spot applications, gains in seedling survival, growth and quality offset the additional cost and translate into lower established seedling costs. The cost effectiveness of broadcast applications also may be seen in the elimination of replanting or in-planting requirements and increases in long-term growth potential of the established trees. 相似文献
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Jürg Andreas Stückelberger Hans Rudolf Heinimann Edouard Charles Burlet 《European Journal of Forest Research》2006,125(4):377-390
Cost estimation is probably the most decisive factor in the process of computer-aided, preliminary planning for low-volume road networks. However, the cost of construction is normally assumed to be route-independent for a specific project area, resulting in sub-optimal layouts. This is especially true for mountainous terrain and in areas with unstable subsoil. Here, we present a model for more accurately estimating spatial variability in road life-cycle costs, based on terrain surface properties as well as geological properties of the subsoil. This parametric model incorporates four structural components: embankment, retaining structures, pavement, and drainage and stream-crossing structures. It is linked to a geo-database that allows users to derive location-specific parameter values as input. In applying this model, we have demonstrated that variability in costs ranges widely for mountainous areas, with the most expensive construction being approximately five times greater there than on more favorable sites. This variability strongly affects the optimal layout of a road network. First, when location-specific slope gradients are considered, costs are reduced by about 17% from those calculated via currently available engineering practices; when both slope gradient and geotechnical formations are included, those costs are decreased by about 20%. Second, the length of the road network is increased by about 4% and 10% respectively, compared with current practices. 相似文献
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Technical change is developing rapidly in some parts of the forest sector, especially in the pulp and paper industry where wood fiber is being substituted by waste paper. In forest sector models, the processing of wood and other input into products is frequently represented by activity analysis (input–output). In this context, technical change translates in changes over time of the input–output (I–O) coefficients and of the manufacturing cost (labor, capital, and materials, excluding wood and fiber). In the case of the global forest products model, the I–O coefficients and the manufacturing costs are determined empirically from historical data, while correcting for possible reporting errors. The method consists of goal programming. The objective function is the sum of the weighted absolute value of the deviations from estimated and observed production in each country of interest. The constraints express the relationship between the multiple output (sawnwood, panels, pulp, paper) and input (wood, waste paper, other fiber) and prior knowledge on the limits of the I–O coefficients. The paper presents observed technical changes from 1993 to 2010 and projections to 2030 with their consequences for the global forest sector in terms of prices, production and consumption, value added, and carbon sequestration in forest biomass. 相似文献