政府投资项目监管成本配置研究
|
摘要
为解决当前政府投资项目监管成本配置的畸重畸轻、各监管主体监管成本投入的低效率问题，本文首先对当前国内外关于作业成本法、时间驱动作业成本法和监管成本的研究文献进行分类评述；接着对政府投资项目监管成本进行核算、预算、差异分析，提出政府投资项目监管成本配置模式，主要研究成果如下：
第一，在政府投资项目监管作业中心确定基础上运用时间驱动作业成本法的时间方程进行监管直接成本与惩处成本的核算，并对模型更新与模型升级进行探讨；随后结合个体失效模式、可靠性、随机过程，构建失效函数，对监管风险成本进行估算，完成了对政府投资项目监管成本核算的研究。
第二，基于监管成本预算定额编制理论对标准单位时间产能成本进行确定，并对时间驱动标准监管作业直接材料成本差异、监管作业中心变动成本差异、监管作业中心固定成本差异、时间驱动监管标准作业成本的账务处理进行分析；完成了政府投资项目监管成本预算的研究。
第三，以上述研究为基础，在分析监管成本配置模式构建的核心影响因素后，用特征映射模型进行了监管成本配置模式的设计，并分四个阶段由易到难、由浅入深确立功能性监管成本配置模式，最终完成政府投资项目监管成本配置模式构建。
监管成本核算与预算是解决配置数额的问题，模式是解决监管成本配置途径和方式的问题。
The allocation unbalance and low efficiency are two serious questions to supervision cost of government investment project. Three kind of literatures of inland and overseas are analyzed and evaluated. They are activity-based costing,time-driven activity-based costing, supervision cost. After that, the check computation, budgeting and difference investigation to supervision cost of government investment project are expounded. In the end, the functional allocation mode of supervision cost is brought forward. The major study results are foliowings:
First, direct cost and punish cost are proclaimed by time equation after supervision activity centers are confirmed. The model's update and upgrade are discussed. Further more,the author designed a project failure function based on unit failure mode, reliability and stochastic process. The supervision risk cost was figured out. Thus, check computation study on supervision cost of government investment project is accomplished.
Second, standard unit time yield costs are confirmed under theory of budget ration. Direct material cost difference, fluctuant cost difference, fixed cost difference are detailedly accounted, finally, account disposal of time-driven supervision standard activity-based cost is discussed. In these ways, supervision cost budget of government investment project are expounded.
At last, based on above mentions, the reasonable allocation model of supervision cost is designed by feature-mapping means after core influence factors are analyzed. The function supervision cost allocation model is established by four phases. This process is from easy to difficult, from plain to depth. Thus, allocation model of supervision cost on government investment project are structured.
The allocation amount is reflected by check computation and budget, allocation road and way are illustrated via allocation model of supervision cost.
第一，在政府投资项目监管作业中心确定基础上运用时间驱动作业成本法的时间方程进行监管直接成本与惩处成本的核算，并对模型更新与模型升级进行探讨；随后结合个体失效模式、可靠性、随机过程，构建失效函数，对监管风险成本进行估算，完成了对政府投资项目监管成本核算的研究。
第二，基于监管成本预算定额编制理论对标准单位时间产能成本进行确定，并对时间驱动标准监管作业直接材料成本差异、监管作业中心变动成本差异、监管作业中心固定成本差异、时间驱动监管标准作业成本的账务处理进行分析；完成了政府投资项目监管成本预算的研究。
第三，以上述研究为基础，在分析监管成本配置模式构建的核心影响因素后，用特征映射模型进行了监管成本配置模式的设计，并分四个阶段由易到难、由浅入深确立功能性监管成本配置模式，最终完成政府投资项目监管成本配置模式构建。
监管成本核算与预算是解决配置数额的问题，模式是解决监管成本配置途径和方式的问题。
The allocation unbalance and low efficiency are two serious questions to supervision cost of government investment project. Three kind of literatures of inland and overseas are analyzed and evaluated. They are activity-based costing,time-driven activity-based costing, supervision cost. After that, the check computation, budgeting and difference investigation to supervision cost of government investment project are expounded. In the end, the functional allocation mode of supervision cost is brought forward. The major study results are foliowings:
First, direct cost and punish cost are proclaimed by time equation after supervision activity centers are confirmed. The model's update and upgrade are discussed. Further more,the author designed a project failure function based on unit failure mode, reliability and stochastic process. The supervision risk cost was figured out. Thus, check computation study on supervision cost of government investment project is accomplished.
Second, standard unit time yield costs are confirmed under theory of budget ration. Direct material cost difference, fluctuant cost difference, fixed cost difference are detailedly accounted, finally, account disposal of time-driven supervision standard activity-based cost is discussed. In these ways, supervision cost budget of government investment project are expounded.
At last, based on above mentions, the reasonable allocation model of supervision cost is designed by feature-mapping means after core influence factors are analyzed. The function supervision cost allocation model is established by four phases. This process is from easy to difficult, from plain to depth. Thus, allocation model of supervision cost on government investment project are structured.
The allocation amount is reflected by check computation and budget, allocation road and way are illustrated via allocation model of supervision cost.
引文
[1]潘明星,韩丽华.政府经济学.(第二版)[M].北京：中国人民大学出版社.2008：84-92
[2]方福前.公共选择理论[M].北京：中国人民大学出版社.2000：148-151
[3][美]丹尼斯·C.缪勒著.韩旭,杨春学译.公共选择理论(第三版)[M].北京：中国社会科学出版社.2010
[4]王宁,谢代银.政府投资项目的监督成本研究[J].基建优化.2007,28(3)：33-35
[5]罗伯特·S.卡普兰,史蒂文·R.安德森著.陈宇学,黎来芳译.估时作业成本法——简单有效的获利方法[M].北京：商务印书馆.2010：8,13
[6]Mitchell Max.Leveraging Proeess Documentation for Time-driven Activity-based Costing [J]. Journal of Performance Management.2007,20(3)
[7]Robert S. Kaplan and Steven R. Anderson. Time-Driven Activity-Based Costing [J]. working paper Novemb er2003:1-18
[8]Werner Bruggeman,Patricia Everaert,Steven R. Anderson,Yves Levant.Modeling Logistics Costs using Time-Driven ABC:A Case in a Distribution Company[J] working paper September2005:1-47
[9]Patricia Everaert,Werner Bruggeman, Gertjan De Creus. Sanac Inc. From ABC to time-driven ABC (TDABC)-An instructional case[J]. Journal of Accounting Education.2008,26:118-154
[10]Patricia Everaert,Werner Bruggeman, Gerrit Sarens, Steven R Anderson, Yves Levant. Cost modeling in logistics using time-driven ABC Experiences from a wholesaler[J]. International Journal of Physical Distribution&Logistics Management.2008,38(3):172-191
[11]Eli Pernot, Filip Roodhooft,Alexandra Van den Abbeele. Time-Driven Activity-Based Costing for Inter-Library Services:A Case Study in a University [J]. The Journal of Academic Librarianship,2007,33(5):551-560
[12]Kristof Stouthuysen,Michael Swiggers,Anne-Mie Reheul, Filip Roodhooft. Time-driven activity-based costing for a library acquisition process:A case study in a Belgian University [J]. Library Collections. Acquisitions&Technical Services.2010,(34):83-91
[13]Nathalie Demeere, Kristof Stouthuysen, Filip Roodhooft. Time-driven activity-based costing in an outpatient clinic environment:Development, relevance and managerial impact[J]. Health Policy2009,92:296-304
[14]Anna Szychta. Time-Driven Activity-Based Costing In Service Industries[J].Social Sciences/Socialiniai mokslai.2010,1(67):49-60
[15]Ilhan Dalci, Veyis Tanis, Levent Kosan. Customer profitability analysis with time-driven activity-based costing:a case study in a hotel [J]. International Journal of Contemporary Hospitality Management.2010,22(5):609-637
[16]Sophie Hoozee, Werner Bruggeman. Identifying operational improvements during the design process of a time-driven ABC system:The role of collective worker participation and leadership style [J]. Management Accounting Research2010,(21)185-198
[17]Ednan Ayvaz, Davut Pehlivanl. The Use of Time Driven Activity Based Costing and Analytic Hierarchy Process Method in the Balanced Scorecard Implementation[J]. International Journal of Business and Management.2011,6(3):146-158
[18]李明毅.时间驱动作业成本法例解[J].财会通讯.2005,(10)：27
[19]陈玉清,严琳.基于时间驱动因素的两种作业成本法的分析比较[J].东北大学学报(社会科学版)2005,7(5)：342-345
[20]杨继良,尹佳音.作业成本法的新发展——估时作业成本法简介[J].财会通讯.2005,(2)：25-28
[21]姚曼霏.时间驱动作业成本法与传统作业成本法的区别及改进[J].科技情报开发与经济.2006,16(7)：133-135
[22]姚曼霏.时间驱动作业成本法与传统作业成本法之比较[J].财会月刊：2006,(12)69-70
[23]田中禾,刘俊宏,谢可可.估时作业成本法与标准成本法之关系[J].金融与经济.2007,(5)：64-66,53
[24]田中禾,周伟,吴丹.时间驱动作业成本法应用举例[J].财会月刊.2009,(32)：63-65
[25]温素彬,徐佳.时间驱动作业成本法的原理与应用[J].财务与会计.2007,(4)：35-37
[26]方宇通.构建基于时间驱动的标准作业成本制度[J].财会月刊.2009,(5)：81-82
[27]赵娟莹.基于时间驱动作业成本法的ICC模型研究[J].全国商情(经济理论研究).2008,(5)：104-105,95
[28]裴学增.时间驱动作业成本法下闲置生产能力管理研究[J].会计之友.2010,(8)：49-51
[29]裴学增.时间驱动作业成本法下客户盈利能力的分析与管理[J].财会月刊.2010,(23)：20-22
[30]费峰.时间驱动作业成本法在医院中的应用[J].卫生经济研究.2005,(9)：8-9
[31]陈力楠.估时作业成本法在医院的应用研究[J].财会通讯(理财版).2007,(6)：80-81
[32]黄成礼,朱微微.利用时间驱动作业成本法评价住院服务效率[J].卫生经济研究.2009,(6)：43-45
[33]黄成礼,朱微微.以时间驱动作业成本法核算病人护理成本方法探索[J].中国医院管理.2009,29(2)：60-62
[34]杨开伦.估时作业成本法在单病种费用核算中的应用[J].商业经济2011,(6)：51-52
[35]闵亨锋.基于时间驱动作业成本法下的物流成本核算[J].物流科技.2007,(6)：93-95
[36]杨头平,刘志学.基于时间驱动作业成本法的企业物流成本核算——基于时间驱动作业成本法[J].当代经济.2008,(12)：144-146
[37]董雅丽,李长坤.基于时间与作业成本的物流成本核算模型与方法[J].华东经济管理.2008,22(8)：121-124,162
[38]杨静蕾,郭瑞.时间驱动的作业成本法在城市配送服务定价中的应用研究[J].物流技术.2009,28(8)：76-79,83
[39]张庆平,向吉美,师建华.时间和距离驱动作业成本法在整车运输成本核算中的应用[J].物流技术2011,30(3)：83-84
[40]陈宇学.估时作业成本法及其新应用[J].企业管理.2010,(5)：85-87
[41]熊铭奇,汪思鸣.对金融监管成本的深入分析[J].重庆工商大学学报.2003,(4)：77-80
[42]张自力.监管的“成本—收益”分析模式与中国的适用性分析[J].农村金融研究.2007,(6)：57-60
[43]宓丹.我国银行监管咸本向题研究[J].中国经济问题.2006,(6)：47-51
[44]宓丹.银行监管成本的分类与计量[J].求索.2006,(11)：32-34
[45]孟艳.我国银行监管成本的量化研究[J].审计研究.2007,(4)：85-89,96
[46]王震,唐欣,李宇鹏.资产评估监管的成本收益[J].河北理工大学学报(社会科学版).2007,7(3)：96-98
[47]胡少华,黎瑾.美国证券市场监管的成本收益分析：文献综述[J].金融教学与研究.2008,(5)：60-64
[48]尹洪波,熊海斌.混业经营过渡时期金融监管的成本-收益分析[J].上海立信会 计学院学报.2008,(1)：89-93
[49]邓鑫,沈伟基.银行监管成本界定的质疑[J].财经问题研究.2009,(7)：72-77
[50]刘新仕.会计信息监管成本效益分析[J].商业研究2009,(11)：88-92
[51]庄智华.监管成本、市场压力和民间审计的博弈均衡[J].东南学术.2010,(4)：37-42
[52]孙红侠.横向联盟中合作伙伴资源投入决策分析[J].价值工程.2005,(2)：107-109
[53]李秀,吴斌.企业不同控制权状态下监督成本研究[J].安徽工业大学学报(社会科学版)2007,24(1)：69-70
[54]陆智强.经理“败德行为”的监督成本一收益与董事会结构关系研究[D].博士学位论文.辽宁大学.2010
[55]张飞涟,李蓓,赖纯莹.基于效率成本模型的政府投资项目代建制监管成本优化分析[J].土木工程学报,2009,42(10)：111-115
[56]Wen-Hsien Tsaia, Chien-Wen Lai. Outsourcing or capacity expansions: Application of activity-based costing model on joint products decisions [J].Computers&Operations Research,2007,(34):3666-3681
[57]黄坚,王佳波等.作业成本法在医院成本管理中的应用[J].中国卫生经济.2008,(10)：65-66
[58]Tom Ruthven,Susan Magnay. Top Performing Interlending Operations:Results of the Australian Benchmarking Study [J]. Interlending and Document Supply.2002,(30):73-79
[59]Antos J. Activity-based management for service, not-for-profit, and governmental organizations[J]. Journal of Cost Management,1992,(6):13-23
[60]加里·柯金斯著,甘荣坤译.作业成本管理：政府机构手册[M].北京：经济科学出版社.2006：272-300
[61]Harr D J. How activity accounting works in government [J]. Management Accounting.1990,(3):36-40
[62]C.T. Horngren Cost Accounting[M].Prentice Hall.2000:140
[63]Horngren C T, Foster G. Cost Accounting:A Management Emphasis [M].7th ed. New Jersey:Prentice Hall International,1997.591-595
[64]Cooper, R.,&Kaplan, R.S. Activity-Based Systems:Measuring The Costs of Resource Usage[J], Accounting Horizons,1992(9):1-13
[65]史锦华.金融开放对金融监管有效性影响研究[M].北京：中国财政经济出版社.2007：38-40
[66]Manoj Anand, B S Sahay Subhashish Saha. Activity based cost managemeni Practices in India[J]:an empirical study.Decision.2005,32(1):123-152
[67]Robert S.Kaplan, Steven R.Anderson.Time-driven activity-based costing[J].Harvard Business Review.2004,11:131-138
[68]Werner Bruggeman,Patricia Everaert, Steven R. Anderson, Yves Levant. Modeling Logistics Costs using Time-Driven ABC:A Case in a Distribution Company[J]. working paper.2005.9:10
[69]Robert S. Kaplan, Robin Cooper. Cost&Effect:Using Integrated Cost Systems to Drive Profitability and Performance[M], Harvard Business Press.1998:294
[70]邓明君,罗文兵,龙艳.时间驱动作业成本核算体系设计.财会月刊：理论版.2008,(8)：64-65
[71]陈虹遐.时间驱动标准作业成本法研究[D].硕士学位论文.天津大学.2006：42-45
[72]曹雪琴.新编保险学概论.上海：立信会计出版社.2010：8-11
[73]冯雪莲.高新技术企业的成本管理机制研究.北京：中国农业大学出版社.2005：90-93
[74]叶毅,秦安民.项目法施工原理.北京：中国人民大学出版社.1990：274
[75]Mehmet Emre Bayraktar, Qingbin Cui, Makarand Hastak, Issam Minkarah.An evaluation of warranty contracting in the United States of America.[J]. Canadian Journal of Civil Engineering,2006,33(1):1-9,
[76]赵文平,王安民,徐国华.保修计划中的成本与最优保修期研究[J].工业工程.2004,7(2)：16-18
[77]解晶,何桢,冯楠.基于贝叶斯网络的计算机硬件保修成本分析[J].计算机工程与应用.2007,43(24)：104-106
[78]Said M. Easa, Ahmed Shalaby, A. O. Abd El Halim.Reliability.based model for predicting pavement thermal cracking.[J]. Journal of Transportation Engineering,1996,122(5),374-380
[79]Mehmet Emre Bayraktar, Qingbin Cui, Makarand Hastak, Issam Minkarah, State of-practice of warranty contracting in the United States [J]. Journal of Infrastructure Systems,2004,10(2):60-68
[80]Zhanmin Zhangl, Ivan Damnjanovic.Quantification of risk cost associated with short-term warranty-based specifications for pavement[J].Transportation Research Record:Journal of the Transportation Research Board.2006,(2)3-11
[81]Qingbin Cui, Philip W. Johnson, Elizabeth Sees.Long-term warranties on highway projects[R]. UTCA Report Number06109. Transportation Center for Alabama, Tuscaloosa, Ala.2008.9:1-66
[82]Gary Moynihan,Hao Zhou,Qingbin Cui. Stochastic Modeling for Pavement Warranty Cost Estimation[J]. Journal of Construction Engineering and Management.2009,135(5):352-359
[83]Ove Ditlevsen.Generalized Second Moment Reliability Index[J].Journal of Structural Mechanics,1979,7(4):435-451
[84]梅刚,秦权,林道锦.公路桥梁车辆荷载的双峰分布概率模型[J].清华大学学报自然科学版2003,43(10)：1394-1396,1404
[85]国家发展改革委,建设部.建设项目经济评价方法与参数(第三版)[M].北京：中国计划出版社,2006：75
[86]Cooper Robin and Kaplan.Roberts.Activity-Based System:Measuring the Costs of Resource Usage [J]. Accounting Horizons,1992(9):23-28
[87]Bleaker.R.Multiple facts of budgeting:an exploratory analysis [J], Management Accounting Research,2000(10):67-69
[88]Peter B.Tumey.Commoncents.The ABC Performance Breakthrough [M]. Hillsboro OR:Cost Technology Inc,1991:12-16
[89]Green.A.H, Hentov.P.Management Performance:Maximizing the Benefit of Activity-based Costing in Emerging Practices[J].Cost Management,1991(8):488
[90]Malcom.R.E.Overhead Control Implication of Activity Costing[J]. Accounting Horizions,1991(10):34-37
[91]Hansen.D.R.,Mowen.M.M.Management Accounting Cincinnati [M]. South Western Publishing Co., Cincinnati, Ohio,1992:22-24
[92]Mak,Y T,M.L.Roush, Managing Activity Costs with Flexible Budgeting and Variance Analysis[J].Accounting Horizons, Sarasota,1996,10:141-146
[93]欧佩玉,王平心.作业基础预算模型研究[J].当代财经,2004(6)：122-124
[94]欧佩玉,王平心.汪应洛.作业基础预算流程分析[J].预测,2004(1)：61-66
[95]陈胜群.作业基准预算下的间接费差异的探讨[J].财经研究,1998(8)：52-58
[96]张双才.基于作业成本法的预算管理体系[J].东南大学学报,2002(10)：5-8
[97]周国强,唐秀元.作业成本法在企业预算中的应用[J].财会月刊,2003(16)：19-20
[98]潘飞,郭秀娟.作业预算研究[J].会计研究,2004(11)：48-52
[99]司马可非,宋福根.基于决策支持的企业全面预算管理系统的构建[J].中国管理信息化.2006，(9)：32-36
[100]丁希宝.标准成本差异的会计处理.财会通讯.2005,(6).50-51
[101]李德全.工程建设监管[M].北京：中国发展出版社.2007：155-162
[102]刘光华.建立独立、集中的政府投资监管体制.宏观经济管理.2006,(10)：59-60
[103]马士华,王鹏.基于Shapley值法的供应链合作伙伴间收益分配机制[J].工业工程与管理.2006(4)：43-45
[104]W. W. Menke.Comments on Amato and Anderson's Paper,"Determination of Warranty Reserves:An Extension"[J].Management Science,1976,22(12):1391-1394
[105]覃正,任纲.经济、管理问题的映射变换研究方法——以营销研究为例.中国市场.2008,(52)：27-29
[106]刘希宋,方跃,邵晓峰等.作业成本法：机理·模型·实证分析[M].北京：国防工业出版社.1999：9,16,30
[2]方福前.公共选择理论[M].北京：中国人民大学出版社.2000：148-151
[3][美]丹尼斯·C.缪勒著.韩旭,杨春学译.公共选择理论(第三版)[M].北京：中国社会科学出版社.2010
[4]王宁,谢代银.政府投资项目的监督成本研究[J].基建优化.2007,28(3)：33-35
[5]罗伯特·S.卡普兰,史蒂文·R.安德森著.陈宇学,黎来芳译.估时作业成本法——简单有效的获利方法[M].北京：商务印书馆.2010：8,13
[6]Mitchell Max.Leveraging Proeess Documentation for Time-driven Activity-based Costing [J]. Journal of Performance Management.2007,20(3)
[7]Robert S. Kaplan and Steven R. Anderson. Time-Driven Activity-Based Costing [J]. working paper Novemb er2003:1-18
[8]Werner Bruggeman,Patricia Everaert,Steven R. Anderson,Yves Levant.Modeling Logistics Costs using Time-Driven ABC:A Case in a Distribution Company[J] working paper September2005:1-47
[9]Patricia Everaert,Werner Bruggeman, Gertjan De Creus. Sanac Inc. From ABC to time-driven ABC (TDABC)-An instructional case[J]. Journal of Accounting Education.2008,26:118-154
[10]Patricia Everaert,Werner Bruggeman, Gerrit Sarens, Steven R Anderson, Yves Levant. Cost modeling in logistics using time-driven ABC Experiences from a wholesaler[J]. International Journal of Physical Distribution&Logistics Management.2008,38(3):172-191
[11]Eli Pernot, Filip Roodhooft,Alexandra Van den Abbeele. Time-Driven Activity-Based Costing for Inter-Library Services:A Case Study in a University [J]. The Journal of Academic Librarianship,2007,33(5):551-560
[12]Kristof Stouthuysen,Michael Swiggers,Anne-Mie Reheul, Filip Roodhooft. Time-driven activity-based costing for a library acquisition process:A case study in a Belgian University [J]. Library Collections. Acquisitions&Technical Services.2010,(34):83-91
[13]Nathalie Demeere, Kristof Stouthuysen, Filip Roodhooft. Time-driven activity-based costing in an outpatient clinic environment:Development, relevance and managerial impact[J]. Health Policy2009,92:296-304
[14]Anna Szychta. Time-Driven Activity-Based Costing In Service Industries[J].Social Sciences/Socialiniai mokslai.2010,1(67):49-60
[15]Ilhan Dalci, Veyis Tanis, Levent Kosan. Customer profitability analysis with time-driven activity-based costing:a case study in a hotel [J]. International Journal of Contemporary Hospitality Management.2010,22(5):609-637
[16]Sophie Hoozee, Werner Bruggeman. Identifying operational improvements during the design process of a time-driven ABC system:The role of collective worker participation and leadership style [J]. Management Accounting Research2010,(21)185-198
[17]Ednan Ayvaz, Davut Pehlivanl. The Use of Time Driven Activity Based Costing and Analytic Hierarchy Process Method in the Balanced Scorecard Implementation[J]. International Journal of Business and Management.2011,6(3):146-158
[18]李明毅.时间驱动作业成本法例解[J].财会通讯.2005,(10)：27
[19]陈玉清,严琳.基于时间驱动因素的两种作业成本法的分析比较[J].东北大学学报(社会科学版)2005,7(5)：342-345
[20]杨继良,尹佳音.作业成本法的新发展——估时作业成本法简介[J].财会通讯.2005,(2)：25-28
[21]姚曼霏.时间驱动作业成本法与传统作业成本法的区别及改进[J].科技情报开发与经济.2006,16(7)：133-135
[22]姚曼霏.时间驱动作业成本法与传统作业成本法之比较[J].财会月刊：2006,(12)69-70
[23]田中禾,刘俊宏,谢可可.估时作业成本法与标准成本法之关系[J].金融与经济.2007,(5)：64-66,53
[24]田中禾,周伟,吴丹.时间驱动作业成本法应用举例[J].财会月刊.2009,(32)：63-65
[25]温素彬,徐佳.时间驱动作业成本法的原理与应用[J].财务与会计.2007,(4)：35-37
[26]方宇通.构建基于时间驱动的标准作业成本制度[J].财会月刊.2009,(5)：81-82
[27]赵娟莹.基于时间驱动作业成本法的ICC模型研究[J].全国商情(经济理论研究).2008,(5)：104-105,95
[28]裴学增.时间驱动作业成本法下闲置生产能力管理研究[J].会计之友.2010,(8)：49-51
[29]裴学增.时间驱动作业成本法下客户盈利能力的分析与管理[J].财会月刊.2010,(23)：20-22
[30]费峰.时间驱动作业成本法在医院中的应用[J].卫生经济研究.2005,(9)：8-9
[31]陈力楠.估时作业成本法在医院的应用研究[J].财会通讯(理财版).2007,(6)：80-81
[32]黄成礼,朱微微.利用时间驱动作业成本法评价住院服务效率[J].卫生经济研究.2009,(6)：43-45
[33]黄成礼,朱微微.以时间驱动作业成本法核算病人护理成本方法探索[J].中国医院管理.2009,29(2)：60-62
[34]杨开伦.估时作业成本法在单病种费用核算中的应用[J].商业经济2011,(6)：51-52
[35]闵亨锋.基于时间驱动作业成本法下的物流成本核算[J].物流科技.2007,(6)：93-95
[36]杨头平,刘志学.基于时间驱动作业成本法的企业物流成本核算——基于时间驱动作业成本法[J].当代经济.2008,(12)：144-146
[37]董雅丽,李长坤.基于时间与作业成本的物流成本核算模型与方法[J].华东经济管理.2008,22(8)：121-124,162
[38]杨静蕾,郭瑞.时间驱动的作业成本法在城市配送服务定价中的应用研究[J].物流技术.2009,28(8)：76-79,83
[39]张庆平,向吉美,师建华.时间和距离驱动作业成本法在整车运输成本核算中的应用[J].物流技术2011,30(3)：83-84
[40]陈宇学.估时作业成本法及其新应用[J].企业管理.2010,(5)：85-87
[41]熊铭奇,汪思鸣.对金融监管成本的深入分析[J].重庆工商大学学报.2003,(4)：77-80
[42]张自力.监管的“成本—收益”分析模式与中国的适用性分析[J].农村金融研究.2007,(6)：57-60
[43]宓丹.我国银行监管咸本向题研究[J].中国经济问题.2006,(6)：47-51
[44]宓丹.银行监管成本的分类与计量[J].求索.2006,(11)：32-34
[45]孟艳.我国银行监管成本的量化研究[J].审计研究.2007,(4)：85-89,96
[46]王震,唐欣,李宇鹏.资产评估监管的成本收益[J].河北理工大学学报(社会科学版).2007,7(3)：96-98
[47]胡少华,黎瑾.美国证券市场监管的成本收益分析：文献综述[J].金融教学与研究.2008,(5)：60-64
[48]尹洪波,熊海斌.混业经营过渡时期金融监管的成本-收益分析[J].上海立信会 计学院学报.2008,(1)：89-93
[49]邓鑫,沈伟基.银行监管成本界定的质疑[J].财经问题研究.2009,(7)：72-77
[50]刘新仕.会计信息监管成本效益分析[J].商业研究2009,(11)：88-92
[51]庄智华.监管成本、市场压力和民间审计的博弈均衡[J].东南学术.2010,(4)：37-42
[52]孙红侠.横向联盟中合作伙伴资源投入决策分析[J].价值工程.2005,(2)：107-109
[53]李秀,吴斌.企业不同控制权状态下监督成本研究[J].安徽工业大学学报(社会科学版)2007,24(1)：69-70
[54]陆智强.经理“败德行为”的监督成本一收益与董事会结构关系研究[D].博士学位论文.辽宁大学.2010
[55]张飞涟,李蓓,赖纯莹.基于效率成本模型的政府投资项目代建制监管成本优化分析[J].土木工程学报,2009,42(10)：111-115
[56]Wen-Hsien Tsaia, Chien-Wen Lai. Outsourcing or capacity expansions: Application of activity-based costing model on joint products decisions [J].Computers&Operations Research,2007,(34):3666-3681
[57]黄坚,王佳波等.作业成本法在医院成本管理中的应用[J].中国卫生经济.2008,(10)：65-66
[58]Tom Ruthven,Susan Magnay. Top Performing Interlending Operations:Results of the Australian Benchmarking Study [J]. Interlending and Document Supply.2002,(30):73-79
[59]Antos J. Activity-based management for service, not-for-profit, and governmental organizations[J]. Journal of Cost Management,1992,(6):13-23
[60]加里·柯金斯著,甘荣坤译.作业成本管理：政府机构手册[M].北京：经济科学出版社.2006：272-300
[61]Harr D J. How activity accounting works in government [J]. Management Accounting.1990,(3):36-40
[62]C.T. Horngren Cost Accounting[M].Prentice Hall.2000:140
[63]Horngren C T, Foster G. Cost Accounting:A Management Emphasis [M].7th ed. New Jersey:Prentice Hall International,1997.591-595
[64]Cooper, R.,&Kaplan, R.S. Activity-Based Systems:Measuring The Costs of Resource Usage[J], Accounting Horizons,1992(9):1-13
[65]史锦华.金融开放对金融监管有效性影响研究[M].北京：中国财政经济出版社.2007：38-40
[66]Manoj Anand, B S Sahay Subhashish Saha. Activity based cost managemeni Practices in India[J]:an empirical study.Decision.2005,32(1):123-152
[67]Robert S.Kaplan, Steven R.Anderson.Time-driven activity-based costing[J].Harvard Business Review.2004,11:131-138
[68]Werner Bruggeman,Patricia Everaert, Steven R. Anderson, Yves Levant. Modeling Logistics Costs using Time-Driven ABC:A Case in a Distribution Company[J]. working paper.2005.9:10
[69]Robert S. Kaplan, Robin Cooper. Cost&Effect:Using Integrated Cost Systems to Drive Profitability and Performance[M], Harvard Business Press.1998:294
[70]邓明君,罗文兵,龙艳.时间驱动作业成本核算体系设计.财会月刊：理论版.2008,(8)：64-65
[71]陈虹遐.时间驱动标准作业成本法研究[D].硕士学位论文.天津大学.2006：42-45
[72]曹雪琴.新编保险学概论.上海：立信会计出版社.2010：8-11
[73]冯雪莲.高新技术企业的成本管理机制研究.北京：中国农业大学出版社.2005：90-93
[74]叶毅,秦安民.项目法施工原理.北京：中国人民大学出版社.1990：274
[75]Mehmet Emre Bayraktar, Qingbin Cui, Makarand Hastak, Issam Minkarah.An evaluation of warranty contracting in the United States of America.[J]. Canadian Journal of Civil Engineering,2006,33(1):1-9,
[76]赵文平,王安民,徐国华.保修计划中的成本与最优保修期研究[J].工业工程.2004,7(2)：16-18
[77]解晶,何桢,冯楠.基于贝叶斯网络的计算机硬件保修成本分析[J].计算机工程与应用.2007,43(24)：104-106
[78]Said M. Easa, Ahmed Shalaby, A. O. Abd El Halim.Reliability.based model for predicting pavement thermal cracking.[J]. Journal of Transportation Engineering,1996,122(5),374-380
[79]Mehmet Emre Bayraktar, Qingbin Cui, Makarand Hastak, Issam Minkarah, State of-practice of warranty contracting in the United States [J]. Journal of Infrastructure Systems,2004,10(2):60-68
[80]Zhanmin Zhangl, Ivan Damnjanovic.Quantification of risk cost associated with short-term warranty-based specifications for pavement[J].Transportation Research Record:Journal of the Transportation Research Board.2006,(2)3-11
[81]Qingbin Cui, Philip W. Johnson, Elizabeth Sees.Long-term warranties on highway projects[R]. UTCA Report Number06109. Transportation Center for Alabama, Tuscaloosa, Ala.2008.9:1-66
[82]Gary Moynihan,Hao Zhou,Qingbin Cui. Stochastic Modeling for Pavement Warranty Cost Estimation[J]. Journal of Construction Engineering and Management.2009,135(5):352-359
[83]Ove Ditlevsen.Generalized Second Moment Reliability Index[J].Journal of Structural Mechanics,1979,7(4):435-451
[84]梅刚,秦权,林道锦.公路桥梁车辆荷载的双峰分布概率模型[J].清华大学学报自然科学版2003,43(10)：1394-1396,1404
[85]国家发展改革委,建设部.建设项目经济评价方法与参数(第三版)[M].北京：中国计划出版社,2006：75
[86]Cooper Robin and Kaplan.Roberts.Activity-Based System:Measuring the Costs of Resource Usage [J]. Accounting Horizons,1992(9):23-28
[87]Bleaker.R.Multiple facts of budgeting:an exploratory analysis [J], Management Accounting Research,2000(10):67-69
[88]Peter B.Tumey.Commoncents.The ABC Performance Breakthrough [M]. Hillsboro OR:Cost Technology Inc,1991:12-16
[89]Green.A.H, Hentov.P.Management Performance:Maximizing the Benefit of Activity-based Costing in Emerging Practices[J].Cost Management,1991(8):488
[90]Malcom.R.E.Overhead Control Implication of Activity Costing[J]. Accounting Horizions,1991(10):34-37
[91]Hansen.D.R.,Mowen.M.M.Management Accounting Cincinnati [M]. South Western Publishing Co., Cincinnati, Ohio,1992:22-24
[92]Mak,Y T,M.L.Roush, Managing Activity Costs with Flexible Budgeting and Variance Analysis[J].Accounting Horizons, Sarasota,1996,10:141-146
[93]欧佩玉,王平心.作业基础预算模型研究[J].当代财经,2004(6)：122-124
[94]欧佩玉,王平心.汪应洛.作业基础预算流程分析[J].预测,2004(1)：61-66
[95]陈胜群.作业基准预算下的间接费差异的探讨[J].财经研究,1998(8)：52-58
[96]张双才.基于作业成本法的预算管理体系[J].东南大学学报,2002(10)：5-8
[97]周国强,唐秀元.作业成本法在企业预算中的应用[J].财会月刊,2003(16)：19-20
[98]潘飞,郭秀娟.作业预算研究[J].会计研究,2004(11)：48-52
[99]司马可非,宋福根.基于决策支持的企业全面预算管理系统的构建[J].中国管理信息化.2006，(9)：32-36
[100]丁希宝.标准成本差异的会计处理.财会通讯.2005,(6).50-51
[101]李德全.工程建设监管[M].北京：中国发展出版社.2007：155-162
[102]刘光华.建立独立、集中的政府投资监管体制.宏观经济管理.2006,(10)：59-60
[103]马士华,王鹏.基于Shapley值法的供应链合作伙伴间收益分配机制[J].工业工程与管理.2006(4)：43-45
[104]W. W. Menke.Comments on Amato and Anderson's Paper,"Determination of Warranty Reserves:An Extension"[J].Management Science,1976,22(12):1391-1394
[105]覃正,任纲.经济、管理问题的映射变换研究方法——以营销研究为例.中国市场.2008,(52)：27-29
[106]刘希宋,方跃,邵晓峰等.作业成本法：机理·模型·实证分析[M].北京：国防工业出版社.1999：9,16,30
© 2004-2018 中国地质图书馆版权所有 京ICP备05064691号 京公网安备11010802017129号 地址：北京市海淀区学院路29号 邮编：100083 电话：办公室：(+86 10)66554848；文献借阅、咨询服务、科技查新：66554700 |