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摘要： Including environmental aspects in cost management and decision-making has become an interesting topic under green transition and evaluation of more sustainable investments. It can be challenging to balance between the economic and ecological advantages of investments. Some cost models suggest considering ecological aspects as costs in the models. Regulations and policies are helping these efforts by providing emission targets and monetary penalties related to those targets. New environmental regulations aiming at reducing emissions in the maritime transport sector will be implemented from the year 2024 onwards. The costs related to individual fuel pathways are well understood in existing literature. Still, the impact of the upcoming FuelEU Maritime initi- ative on the cost of gradually deploying alternative marine fuels has not been comprehensively studied. This research aims to assess the total cost of ownership of progressively deploying al- ternative marine fuels (biofuel blending, LNG, methanol, and ammonia) in different ship types (bulk carrier, container ship, and ro-ro ship). In other words, the perspective is shifted from saving costs to complying with environmental targets. In addition to costs, other factors impacting the decision-making are studied. This research is conducted according to a constructive approach to management accounting research. The research starts by obtaining a general and comprehensive understanding of the topic. This is reached through a literature review on cost management tools in sustainability efforts and, more precisely, on the total cost of ownership (TCO) model. In addition, literature regarding ship propulsion systems and technological maturity and costs of alternative marine fuels is stud- ied. After the literature review, the empirical part of this research relies heavily on both primary and secondary data to construct, demonstrate, and analyze the TCOs of different scenarios. Pri- mary data is collected by interviewing te

关键词： 企业   财务预算管理   主要内容   成本费用   降低   必要性   策略  

摘要： 企业在发展经营的过程中消耗的成本费用巨大,如不能有效地降低成本费用,不仅会影响企业的经济效益,而且还会影响企业的核心竞争力.要想提高企业的收益和市场竞争力,就需要加强对成本费用的管控,借助财务预算管理来实现降低成本费用的目的,合理地控制各项成本费用支出,从根源上杜绝成本费用的浪费.本文首先就财务预算管理的主要内容进行了探讨,然后分析了加强财务预算管理的必要性,最后提出了优化财务预算管理的具体策略,以期能够为相关工作的落实提供参考与借鉴.

摘要： 10月31日，人民日报经济版刊发中国轻工业联合会消息，报道指出，前三季度轻工业实现营业收入16.15万亿元，同比增长1.6%；实现利润9537亿元，同比增长1.9%。轻工行业生产持续恢复，产品产量持续增长，食品、造纸、电池、家电等行业增加值稳步增长。报道以《前三季度轻工业营收利润双增长》为题，详情如下。

摘要： 10月31日,人民日报经济版刊发中国轻工业联合会消息,报道指出,前三季度轻工业实现营业收入16.15万亿元,同比增长1.6％;实现利润9537亿元,同比增长1.9％.轻工行业生产持续恢复,产品产量持续增长,食品、造纸、电池、家电等行业增加值稳步增长.

关键词： 财务报表分析   资产负债表   利润表   现金流量表  

摘要： 企业要提升其在全球市场的核心竞争力,除了要大力发展新产品、开拓新的销售渠道之外,也要加强企业的财务管理,减少企业的财务运作风险.在我国企业的财务管理工作中,财务报表占据着非常重要的地位,财务报表分析质量对企业未来的可持续发展能力有着直接的影响,通过财务报表,企业管理者能够对企业治理中可能出现的风险进行准确的评估,进而制定出行之有效的措施来提升企业的资本使用价值.为了让企业可以识别出在业务过程中形成风险的具体问题,在对财务报表进行分析时,企业管理者和财务管理层应该以有关数据为依据,明确需要进行优化的内容,并形成分析报告,为今后的发展提供参考.本文着重阐述了财务报表分析在企业财务管理中的重要作用,以及如何对其进行优化与改进,从而使企业的财务管理得以持续发展.

摘要： 记者:2023长三角企业100强排行榜企业排名主要有什么变化? 答:长三角百强企业前 10 名排名发生了新的变化,排名上升的企业有:中远海运排名第 4 名,比上年上升 2 位;浙江荣盛排名第 6 名,比上年上升 2 位;上海万科排名第 8 名,比上年上升2位;中国宝武、阿里巴巴、上汽集团、交通银行和中国太保排名不变;恒力集团排名下降1 位,绿地控股集团排名下降5 位.