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关键词： 临终医疗支出   高龄老年人   城乡差异   影响因素分析   Oaxaca-Blinder 分解   临终关怀和姑息治疗护理  

摘要： The current market environment forces manufacturing companies to produce such customized products that are at the same time relatively cheap and finished with top quality to respond demanding requirements of customers. The concept of mass customization has been presented as a solution that offers economies of scale while producing customer tailored products. The aim of this research is to review the impact of mass customization on product level profitability in complex manufacturing environment. The theoretical framework is constructed on the main themes of mass customization, cost accounting, and product profitability analysis. All these mentioned topic areas are reviewed from the viewpoint of a manufacturing company that produces large variety of customized products with different order fulfillment methods. The research problem is divided into two separate questions of evaluating available product costing systems in complex manufacturing environment, and seeking evidence if mass customization is profitable in the case company that for this research is made as an assignment. Based on previous research, financial effects of mass customization are not sufficiently studied through empirical research. Furthermore, related research focuses mostly on product configurations and modules, and their effect on operative and technical development instead of financial measures. The empirical section of this research is conducted as a quantitative single-case study that aims to seek evidence if mass customization of electric motors is profitable for the case company. Operative data is collected from the case company's ERP-system, and it is combined with financial information. This constructed data set is used for performing statistical analysis similar to methods that are applied in econometrics. The collected data set consists of 3900 statistical units thereby constructing a representative sample from the population. The findings show that mass customization is profitable for t

摘要： 中原石油工程非洲公司固井项目部坐落在非洲原始丛林,距离首都喀土穆1200余千米. "物资运输车每10天来项目部一次,项目部任何采购都要先报计划,经当地(非洲)公司或国内购买,再由物资运输车运往项目部.采购难就算了,项目部附近更没有供应商和修理厂,一旦设备需要维修,要么选择当地距离千余公里的修理厂,要么从国内委派修理工,耗时长且费用高,严重影响生产."该项目部经理万曦超感慨道.

关键词： 高新技术企业   研发费用   归集与核算   对策  

摘要： 随着经济的高速发展,科技更新速度加快,企业面临着前所未有的压力,尤其是高新技术企业更要重视研发工作,创新和研发成为企业长远发展的重要基础.研发费用有效归集核算成为企业财务管理的重要工作内容,但在实务中多数企业还做不到对研发费用的准确归集核算,财务人员在执行过程中要结合企业的实际运行情况,准确把握归集的重点,分析工作中的重难点,合理分析企业研发活动的效益,大力发展、提高企业自身科研实力,从而提高企业市场竞争力,本文从高新技术企业研发现状入手,对企业如何有效归集研发费用进行分析和探讨,并提出相应的对策,希望为我国高新技术企业发展提供借鉴.