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关键词： 成本精细化管理   成本费用控制   国有企业   成本预算管理  

摘要： 国有企业成本费用与营业利润息息相关,企业想要实现利润最大化,便需要通过合理方法控制成本费用,在不降低业务质量和效率的前提条件下,尽量为营业利润的提升提供更多空间.本次阐述了成本精细化管理原则,从管理理念、成本预算管理、成本管理关键点方面分析了国企成本费用控制现存问题,从成本精细化管理目标、成本精细化管理理念、成本预算管理体系、重点成本项目精细化管理、成本精细化管理保障方面总结了精细化视角下国企成本费用控制方法,以期为国有企业成本费用控制提供参考思路.

摘要： 2016年,国务院医改办、国家税务总局等八个部委联合印发了《关于在公立医疗机构药品采购中推行"两票制"的实施意见(试行)的通知》,拉开了治理药品价格虚高的序幕.作为两票制改革中的主角,医药企业要顺应时代潮流,积极响应国家政策,降低企业经营风险.两票制实施前,医药企业销售环节各种乱象有目共睹,销售费用的管理也是乱象丛生.两票制实施后,各种乱象得到有效遏制,但依然存在各种各样的问题,销售费用的管理仍需进一步优化.本文从业财融合的视角,对医药企业销售费用的管理进一步优化,以期能巩固两票制改革已经取得的成果,为企业合理合规经营保驾护航,提升企业管理水平,增强企业竞争力,从而提升企业价值.

关键词： 全面预算管理   房地产开发企业   成本费用  

摘要： 近年来,房地产开发企业的发展面临着巨大的挑战,一方面房地产开发企业的库存压力不断加大,很多购房者存在持币观望的态度;另一方面大部分房地产开发企业的财务杠杆较高,财务风险较大.在当前时代下,房地产开发企业要进一步发展,就要重视对成本费用的控制,实现降本增效的目标.全面预算管理作为房地产开发企业的重要管理工具,在房地产开发企业中进行应用,能够有效控制企业的成本费用支出,保障企业的资源得到合理配置.

摘要： Commercial electric aircraft operations are foreseen in the coming five to ten years. For an airport to be ready for this introduction, energy infrastructure requirements have already been subject to various research topics. Most research in this field only focused on cost minimization of the number of chargers given a fixed flight schedule. This research however implements flexibility into the flight schedule and incorporates the energy provision in terms of renewable energy sources in combination with battery storage. Considering energy infrastructure costs as well as operational costs, the goal of the newly proposed Mixed-Integer Linear Programming model remains cost minimization. Besides a daily operational model, an additional energy balance focused optimization has been applied for data of an entire year. In this second model, energy from the local grid may be drawn and returned to come to a cost optimized solution. Both models have been run for a case-study on Bonaire International Airport whereinter-island flights to and from its two neighboring islands were electrified. A combination of solar panels and battery energy storage was found to be most cost efficient while sensitivity analysis showed many insights into possible energy business cases for airports.