质量管理体系在企业管理中的应用分析

质量管理体系是企业内部建立的、为实现质量目标所必需的、系统的质量管理模式,质量管理体系可对企业的生产服务质量目标进行控制,并为企业的管理提供战略决策。本文首先剖析了质量管理系统在企业管理中的作用,然后对目前质量管理系统在企业管理中存在的问题进行了探讨,最后对企业应用质量管理系统提出了建议,以期达到提升企业经营品质、促进企业可持续发展的目的。     

企业施工定额在企业管理中的重要作用

施工企业要在激烈的市场竞争中处于有利地位,就是要降低成本,提高效益.企业定额的编制管理过程中正好能够直接对企业的技术,经营管理水平,工期质量价格等因素进行准确的测算和控制,进而能够控制项目的成本.同时企业内部施工定额作为企业内部生产管理的标准文件,结合企业自身技术力量,利用科学管理的方法提高企业的竞争力和经济效益,为企业进一步拓展生存的空间打下坚实的基础.     

对企业内部控制审计的几点看法

分析了企业内部控制的理论根据和实践意义,并论述了内部控制审计的程序与方法.     

国能朔黄铁路发展有限责任公司固定资产管理研究

为提高铁路企业固定资产管理水平,以国能朔黄铁路发展有限责任公司（简称朔黄铁路）为例,系统梳理该企业固定资产管理发展过程,分析该企业固定资产管理现状与存在的问题,并从制度建设、内部控制、监督考核等方面提出固定资产管理的意见和建议,以期为相关企业的固定资产管理工作提供参考。     

论新经济条件下企业内部控制

新经济条件下企业内部控制有许多问题值得关注,企业内部控制将要发生明显变化,内部控制需要不断进行创新,内部控制既有国际化问题,也有国家化问题,内部控制应当结合国情和企业实际等,需要认真研究.     

科研事业单位内部控制建设探讨

针对科研事业单位内部控制体系建设的必要性,阐述了目前单位内控方面存在的问题。提出了相应内部控制建设方面的建议。     

基于管道完整性管理的输气管道内腐蚀分析

为确认管道内检测发现的内部金属损失是否为内腐蚀缺陷并分析内腐蚀成因,基于管道完整性管理的大数据分析理念,将内检测数据、内腐蚀发生位置数据、开挖直接检测数据、腐蚀形貌3D建模分析数据、内腐蚀产物理化分析成果、超声导波监测数据等进行整合并分析了内腐蚀发生的原因。分析结果表明:内腐蚀是由于管道内壁与H_2S、CO_2和管道内部的水发生电化学腐蚀而形成的。依据腐蚀成因,开展了生产清管作业内腐蚀控制,并通过对比多轮超声导波监测数据,确认管道清管对内腐蚀控制的有效性。介绍了开展管道内腐蚀研究的重要性及研究方向。     

电算化条件下的企业内部会计控制

就如何在电算化会计系统中实施全面的内部控制,以完善电算化条件下的企业内部会计控制进行了简要分析.     

一体化物流与供应链管理

<正>在早期物流系统中,企业的物流与市场营销、生产、管理等各职能部门相互配合,共同保证企业总目标的实现。因此,最初物流系统主要是针对企业内部各职能部门的协调,对实物配送、生产支持和采购业务的资源计划、分配和控制过程进行系统管理。然而,在建立一种高效的内部职能协调机制后,企业间的流通和交易费用就显得非常突出了,于是便出现了一体化物流的概念。 一体化物流（Integrated Logistics）是21世纪最有影响的物流趋势之一,其基本含义是指不同职能部门之间或不同企业之间在物流上的     

科学管理保营收

随着国际油价的反复走高，道路运输业负担的经营成本越来越重，如何在燃油票价联动机制没有实施的形势下保持可持续发展，是企业面临的必选课题。而企业对外部环境的适应性建立在内部协调性的基础之上，加强企业内部管理、控制，协调内部资源的有效利用，成为企业生存和发展的重要支撑，广东省江门市鹤山汽车总站（简称“总站”）坚持流动资产的科学管理，加强从货币资金、应收款管理、开发营收增长等方面持续改进，颇有心得。     

加强成本控制 实施低成本战略的方法探讨

文章以施工项目的成本管理工作为主线,阐述了加强成本管理对企业实施低成本战略的意义和必要性,分析了实施项目成本管理中存在的问题,重点论述了项目成本管理过程中需要采取的各种成本控制措施。     

装船作业流程逆启动和顺停的开发与实现

为了进一步完成公司年度节能降耗的指标,技术人员根据本部设备情况和装船流程工艺开发了取装流程的逆启动和顺停操作,攻克了"取料机长时间不上料"和"流程长时间空运转"这两项难题,为公司的节能工作做出了很大的贡献。     

Transportation of dangerous goods by road: the Brazilian case for selection of carriers based on a risk management methodology

Abstract

This article applies a methodology for selecting carriers for the transportation of dangerous goods by road, with a special focus on risk management aspects. The methodology makes use of Stated Preference techniques and verifies the most critical risk-related variables influencing decision-making from the shippers' point of view. It embraces the planning and execution stages, an evaluation of the contracted company and a feedback process. The methodology was effectively applied to the case of liquid fuel shippers in the Brazilian middle-west region where it proved possible to identify which dangerous goods road transport company to contract in accordance with the risk management factors selected by the decision makers.     

The return on investment for taxi companies transitioning to electric vehicles

We study whether taxi companies can simultaneously save petroleum and money by transitioning to electric vehicles. We propose a process to compute the return on investment of transitioning a taxi corporation’s fleet to electric vehicles. We use Bayesian data analysis to infer the revenue changes associated with the transition. We do not make any assumptions about the vehicles’ mobility patterns; instead, we use a time-series of GPS coordinates of the company’s existing petroleum-based vehicles to derive our conclusions. As a case study, we apply our process to a major taxi corporation, Yellow Cab San Francisco (YCSF). Using current prices, we find that transitioning their fleet to battery electric vehicles and plug-in hybrid electric vehicles is profitable for the company. Furthermore, given that gasoline prices in San Francisco are only 5.4 % higher than the rest of the United States, but electricity prices are 75 % higher; taxi companies with similar practices and mobility patterns in other cities are likely to profit more than YCSF by transitioning to electric vehicles.     

Collaborative truck scheduling and appointments for trucking companies and container terminals

Appointment systems for truck arrivals at container terminals have been applied in many ports to reduce truck congestion. This study suggests a new appointment process by which trucking companies and terminals collaboratively determine truck operation schedules and truck arrival appointments. This study formulates a mathematical model involving a sub-problem for each trucking company to determine the optimal dispatching schedules for trucks and the other sub-problem for the terminal to estimate the expected truck system time in each time interval. An iterative collaboration process is proposed based on a decomposed mathematical formulation. Numerical experiments are conducted to investigate the performance of the decision process and the robustness of the process in practical operation conditions.     

The tax treatment of company cars, commuting and optimal congestion taxes

In Europe, the preferential tax treatment of company cars implies that many employees receive a company car as part of their compensation package. In this paper, we consider a model in which wages and the decision whether or not to provide a company car are the result of direct negotiation between employer and employee. Using this framework, we theoretically and numerically study first- and second-best optimal tax policies on labour and transport markets, focusing on the role of the tax treatment of company cars. We obtain the following results. First, higher labour taxes and a more favourable tax treatment of company cars raise the fraction employees that receives a company car; congestion and congestion tolls reduce it. Second, in countries that provide large implicit subsidies to company cars, eliminating the preferential tax treatment of company cars may be an imperfect but quite effective substitute for currently unavailable congestion tolls. The numerical illustration, calibrated using Belgian data, suggests that it yields about half the welfare gain attainable through optimal congestion taxes. Third, the favourable tax treatment of company cars justifies large public transport subsidies; the numerical results are consistent with zero public transport fares. Finally, we find that earlier models that ignored the preferential tax treatment of company cars may have substantially underestimated optimal congestion tolls in Europe. The numerical illustration suggests that about one third of the optimal congestion toll we obtain can be attributed to the current tax treatment of company cars.     

Internalization of Transportation External Costs: Impact Analysis of Logistics Company Mode and Route Choices

Abstract

This study focuses on the mode and route choices of a logistics company in a situation involving intercity transportation with networks of surface roads, highways and a railway. A method of transportation network analysis is applied to construct a logistics company mode and route choice models with the objective of minimizing total distribution and external costs. This study also assumes that the fleet number and vehicle capacities are given. Freight distributed from a distribution center to given retailers or consumers via surface road/highway links or via intermodal transportation involving surface road/highway links and a railway. In terms of model construction, this study first explores the routing and sequence of the retailers and consumers served by each vehicle. Second, the study internalizes the external cost of air pollution into the total distribution cost, to analyze the influences of external cost burdens on a logistics company mode and route choices from a user charge perspective. Finally, the study designs a heuristic algorithm for solving the above models, and illuminates the modeling process using a numerical example.     

The Contribution of Benefit-in-Kind Taxation Policy in Britain to the ‘Peak Car’ Phenomenon

Car use per person has historically grown year-on-year in Great Britain since the 1950s, with minor exceptions during fuel crises and times of economic recession. The ‘Peak Car’ hypothesis proposes that this historical trend no longer applies. The British National Travel Survey provides evidence of such an aggregate levelling off in car mileage per person since the mid-1990s, but further analysis shows that this is the result of counter trends netting out: in particular, a reduction in per capita male driving mileage being offset by a corresponding increase in female car driving mileage. A major contributory factor to the decline in male car use has been a sharp reduction in average company car mileage per person. This paper investigates this aspect in more detail. Use of company cars fell sharply in Britain from the 1990s up to the 2008 recession. Over the same period, taxation policy towards company cars became more onerous, with increasing levels of taxation on the benefit-in-kind value of the ownership of a company car and on the provision of free fuel for private use. The paper sets out the changes in taxation policy affecting company cars in the UK, and looks at the associated reductions in company car ownership (including free fuel) and patterns of use. It goes on to look in more detail at which groups of the population have kept company cars and in which parts of the country they have been most used, and how these patterns have changed over time. A preliminary investigation is also made of possible substitution effects between company car and personal car driving and between company car use and rail travel. Clearly, the role of the company car is only one of many factors that are contributing to aggregate changes in levels of car use in Great Britain, alongside demographic changes and a wide range of policy initiatives. But, company car use cannot fall below zero, so the effect of declining year-on-year company car mileage suppressing overall car traffic levels cannot continue indefinitely.     

高等级公路路面施工技术

文章从企业的发展历程入手,介绍了企业的高等级公路路面施工及设备情况,详细阐述了SBS改性沥青、GTM试验配合比、沥青混凝土转运车及非接触式平衡梁、SMA混合料的推广应用,为推进高等级公路路面施工技术发展奠定了坚实的基础。     

Passenger centric train timetabling problem

The aim of this paper is to analyze and to improve the current planning process of the passenger railway service in light of the recent railway market changes. In order to do so, we introduce the Passenger Centric Train Timetabling Problem. The originality of our approach is that we account for the passenger satisfaction in the design of the timetable. We consider both types of timetable(s): cyclic and non-cyclic. The problem is modeled as a Mixed Integer Linear Programming (MILP) problem with an objective of maximizing the train operating company’s profit while maintaining ε level of passenger satisfaction. The model does not take into account conflicts between trains and does not adjust dwell times at stopping stations among the lines. By solving the model for various values of ε, the approximated Pareto frontier is constructed. The analysis, based on an experiment using realistic data, shows that an improvement of passenger satisfaction while maintaining a low profit loss for the railway company can be achieved. A sensitivity analysis on passenger congestion illustrates a quantitative evidence that the non-cyclic timetables can account better for high density demand in comparison to cyclic timetables.