To tackle impact brought by high oil price , according to marginal - value method , oil refining enterprise has set up pims purchase model to direct the enterprises purchase oil well 摘要煉油企業(yè)應(yīng)對(duì)高油價(jià)帶來(lái)的沖擊,運(yùn)用量本利分析中的邊際利潤(rùn)法建立pims采購(gòu)模型能很好地指導(dǎo)企業(yè)采購(gòu)原料。
Both the qualitative approach regarding the role of logistics in a company as well as its logistics capability and empirical methods like the theory of economies of scale and the volume - cost - profit analysis model are utilized in the paper to explain the choice of self - conducting logistics or outsourcing logistics 既從物流在企業(yè)中所占地位和企業(yè)物流能力等定性方面進(jìn)行分析,又用規(guī)模經(jīng)濟(jì)的理論,借鑒量本利分析的模型,來(lái)解釋商業(yè)企業(yè)是采用自營(yíng)物流還是采用外包物流。
With the combination of the present situation in shangrao power supply bureau , this thesis elaborates the analysis of the reform of rural electric power enterprise and the reconstruction of rural electric networks ; analysis of the investment conditions of the reform in the view of technical economics ; discussion of the effect of small hydropower on the economic activities of the whole marketing ; evaluation of the work of " two reforming and the same electric price in urban an rural districts " in the view of economics ; analysis of the profit and loss in marketing and economic activities with the cost - volume - profit analytic in managerial economics ; discussion of the measures in improving marketing activities from the aspects of developing the electric market in rural 、 pricing strategy 、 marketing channel management 、 sales strategies 、 quality service and the enforcement of transmission loss management , etc 本文結(jié)合上饒供電局的實(shí)際情況,分析了農(nóng)電體制改革以及農(nóng)網(wǎng)改造的情況;從技術(shù)經(jīng)濟(jì)學(xué)的角度對(duì)兩網(wǎng)改造的投資情況進(jìn)行了分析;并就小水電對(duì)全局營(yíng)銷經(jīng)濟(jì)活動(dòng)的影響進(jìn)行了探討;結(jié)合當(dāng)前的實(shí)際情況,從經(jīng)濟(jì)學(xué)的角度評(píng)價(jià)了“兩改一同價(jià)”的工作;用管理經(jīng)濟(jì)學(xué)中的量本利分析法分析了全局的營(yíng)銷盈虧情況;針對(duì)營(yíng)銷成果的分析,從開拓農(nóng)電市場(chǎng)、定價(jià)策略、營(yíng)銷渠道管理、促銷策略、優(yōu)質(zhì)服務(wù)以及加強(qiáng)線損管理等方面探討改進(jìn)營(yíng)銷經(jīng)濟(jì)活動(dòng)的措施。
For these purposes , we research on the budgeting modes which started by profit and cost emphatically , towards both of the budgeting modes , by using the theorys and methods of forecasting and variety cvp , and by using the models of standard cost compute and unit cost adjusting based on bom / bop , we table two kinds of budget targets forecasting and calculating method systems , and design two kinds of budgeting flow , various methods and models we mention above make sure that the two modes are rational . based on the research of the two budgeting modes , we table the evaluation method of budget result data rationality and then we analyse the excuting and controlling manner of compositive budget system , later we teble a compositive budget excuting and controlling model 基于以上目的,重點(diǎn)研究了以利潤(rùn)和成本為起點(diǎn)的預(yù)算編制模式,針對(duì)兩種不同的模式,結(jié)合預(yù)測(cè)和多品種量本利分析的相關(guān)理論和方法,并利用基于bom / bop的標(biāo)準(zhǔn)成本計(jì)算與單位成本調(diào)整模型,分別給出了兩套不同的預(yù)算指標(biāo)測(cè)算方法體系,設(shè)計(jì)了以利潤(rùn)預(yù)算和成本預(yù)算為起點(diǎn)的預(yù)算編制流程,以上所用到的各種方法和模型保證了兩種模式的合理性。在研究?jī)煞N預(yù)算模式的基礎(chǔ)上,提出了綜合預(yù)算結(jié)果的合理性評(píng)價(jià)方法,并分析了綜合預(yù)算的執(zhí)行與控制機(jī)制問(wèn)題,給出了綜合預(yù)算的執(zhí)行與控制模型。
The author ' s main work is to analyze financing composition of foreign smes to find out the gap and weakness of indirect financing of chinese smes , to develop the linkage between financing system of smes and credit system of smes , to creatively work out the necessary condition of survival and development of guarantee companies and concrete operational model on the base of proposal of setting up chinese sme credit and guarantee system by state economy & trade commission in light of international practice 本文作者的主要工作是:圍繞中小企業(yè)融資難的問(wèn)題,分析國(guó)外中小企業(yè)的融資結(jié)構(gòu),找出我國(guó)中小企業(yè)在間接融資方面的差距和不足;提出中小企業(yè)融資與其信用體系的建設(shè)的聯(lián)系,根據(jù)國(guó)際上的一些實(shí)際做法,在國(guó)家經(jīng)貿(mào)委提出的要在我國(guó)建立中小企業(yè)信用擔(dān)保體系的基礎(chǔ)上,通過(guò)對(duì)信用擔(dān)保機(jī)構(gòu)進(jìn)行量本利分析,提出了擔(dān)保機(jī)構(gòu)生存和發(fā)展必要條件和具體的操作方法。