企业采购成本控制的措施

采购成本的降低对于提高企业经济效益,增强企业核心竞争力十分重要.文章提出,通过提高采购部门的成本意识、采购人员的业务培训、采购监督约束机制的完善、采购模式的合理选择等降低企业采购过程中的整体成本,从根本上解决企业采购成本居高不下的问题.     

TAB240型沥青混凝土拌和站重油燃烧系统改造情况分析

介绍了对TAB240型沥青混凝土拌和站重油燃烧系统进行改造的原理和方法,并对改造前后成本进行比较分析,最后对该系统的应用情况进行了介绍。     

高速公路造价管理及控制

从招投标阶段和施工阶段介绍了高速公路造价管理及控制。     

影响公路工程造价的若干问题分析

分析了当前公路工程造价管理与控制的现状和存在的问题,从公路工程造价管理角度提出几点具体措施。     

探析“联合采购法”在公路工程项目中的应用

根据公路工程项目的特点,针对传统采购模式的缺点,参照"联合采购法"在政府采购中的应用成果,提出"相邻合同段项目部联合采购法"、"公司内项目部联合采购法"、"公路工程施工企业联合采购法"以及"跨行业联合采购法"四种联合采购方法,通过改进采购方法、优化采购模式,能有效降低采购成本。     

适合施工项目物资管理办法的探索

结合高速公路施工项目物资管理的工作实践,考虑施工项目物资管理的特殊性,介绍了传真比价采购方法、地材成本定价方法、物资明细账记账方法、限额发料管理办法。     

准时生产与库存对轮胎生产成本的影响研究——以某轮胎公司为例

库存管理是企业管理的重要组成部分,现代物流管理技术可以从根本上降低仓储成本,方法之一就是零库存技术如何控制好生产成本,并有效获得较大利润,对轮胎制造业发展是个重要的问题。文章从轮胎生产成本构成要素角度出发,分析计算出频繁转化规格对轮胎的生产成本构成的影响程度及影响结果,并计算出适当的库存对成本的影响通过成本分析,可以帮助企业找到降低成苓的途径和改进管理的措施。     

A strategic model of public–private partnerships in transportation: Effect of taxes and cost structure on investment viability

We formulate a game-theoretic model of a concession agreement between a government and a private party, a concessionaire, who has to engage a set of service providers as part of the operating responsibilities. We use the model to examine the importance of a government's tax policy to induce private investments in transportation infrastructure. Our analysis brings to fore insights that are useful in the design of partnership agreements, such as the importance of early and binding government commitments to ensure stable partnerships, and thus, successful projects. Our analysis shows that these strong commitments are even more critical in situations where the success of the partnership requires participation of additional, self-interested parties, such as specialized service providers. Finally, we consider variations of the model where government preferences are explicitly captured, and where the returns from the fixed cost portion of the concessionaire's investment are exempt from taxes. We show that both variations can lead to outcomes where the concessionaire's tax burden is shifted to the service providers. This flexibility can be critical in the design of partnership agreements for (high-risk or highly specialized transportation) projects where additional incentives may be needed to induce private party participation.     

The efficiency of congestion charging: Some lessons from cost–benefit analyses

This paper addresses methodological issues in cost–benefit analysis (CBA) regarding congestion charging schemes. Despite suspicion on the reality of travel time savings, it is argued that these savings are a conservative value of surplus gained from a congestion scheme. The methodology of measurement of travel time reliability is not yet stabilised, but the literature review suggests that it may take a growing share of benefits in the future. Sensitivity tests performed on the London and Stockholm case studies with a simulation model underline the need to accurately measure speeds, while the value of travel time appears less critical. Finally, the impact of costs of public funds on public accounts is greatly significant and may increase in the future.     

The effect of governmental subsidies and the contractual model on the publicly-owned bus sector in Japan

The publicly-owned municipal bus sector that provides local transport in Japan is in a difficult situation because of operating deficits, inefficient operations and management, and budgetary constraints of expanding subsidies, and thus, it needs to be restructured to improve efficiency. This paper investigates the impact of subsidies and contractual settings on the cost structure of the publicly-owned bus sector in Japan. A trans-log cost function has been estimated by pooling cross-sectional data of 527 observations over the time period of 1990-2006 for a cross-section of 31 publicly-owned transport companies in Japan. Our analytical results confirm that governmental subsidies to this sector negatively affect the cost structure, while the contractual model may have a positive impact. We also discuss the implications of these results for Japan’s public transport policy.