浅论作业成本法在现代企业的应用

<正>作业成本法亦称作业成本计算法或作业量基准成本计算方法(Activity-based costing,ABC),是以作业(activity)为核心,确认和计量耗用企业资源的所有作业,将耗用的资源成本准确地计入作业,然后选择成本动因,将所有作业成本分配给成本计算对象(产品或服务)的一种成本计算方法。     

现代飞机制造成本控制方法研究

介绍了作业成本法(Activity-BasedCosting-ABC)及其全新的成本管理和控制思想。通过对工业工程(IndustryEngineering-IE)的技术特性与ABC算法内在联系的探讨,建立了一个IE+ABC成本控制体系,目的是对飞机制造过程的成本实施有效控制。企业实证初步表明了这个成本控制体系的实际应用效果及其研究推广价值。     

波音全面推行企业流程再造

简要介绍了波音公司为实现企业流程再造而组织的ＤＣＡＣ／ＭＲＭ项目的依据，目标，要求，方案途径以及实施的策略与方法。     

论审计策略

经传统的审计风险理论、制度基础审计和成本效益原则为基础，提出了审计策略的全新概念，并对制定和运用审计策略的现实意义、特征和前提进行深入的探讨，结合审计工作论述了制定审计风险策略、运用审计程序策略和确定审计范围策略的基本思路。     

企业价格行为的经济分析

根据经济学基本原理，对企业的价格行为进行了经济分析，在此基础上提出了企业的理性价格策略。     

浅谈计量器具ABC管理在企业计量管理中的应用

早在八十年代我国进行企业计量定级升级时就引出了ABC分类管理这个概念.但由于在计划经济体制下,人们的成本意识不强,加上后来国家停止了企业计量定级升级的复查考核工作,ABC分类管理并没有真正发挥它的职能作用.     

杭州维修基地自行改装A319／A320／A321液压式飞机牵引杆

本文参考空客AMM手册和GROUND EQUIPMENT MANUAL-A319／A320／A321 TOWBAR手册的要求，自行加工改装组件，对现有A319／A320／A321液压式牵引杆进行了改装，这对延长牵引杆使用寿命，提高设备可用率，降低工作者劳动强度，以及降低杭州维修基地工具设备维修成本，都具有重要的现实意义。     

杭州维修基地自行研制加工A320／319飞机卫生间香水瓶架子组件

本文参考北京飞机维修工程有限公司工程指令“在B737、767飞机上加装香水瓶架组件”和国航B737飞机厕所内香水瓶架子组件，自行研制加工了A320／319飞机厕所香水瓶架子组件，这对提高A320／319飞机客船服务性能，降低杭州维修基地附件维修成本，都具有重要的现实意义。     

运输决策模型对中枢航线网效益的影响

介绍了旅客／货主运输决策模型，并根据有关方法做出旅客／货主运输决策模型。然后通过将运输决策模型应用于中枢航线网络的USAPHMP模型，得到旅客／货主运输决策对中枢航线网络效益的影响因素。列举了中国民航某航空公司的实例。     

军机联合研制策略的成本问题探讨

综合多军种的需求来联合研制军机，是降低整体风险和成本的有效方法，不过，这一方法似乎在F-35项目上遭遇了“滑铁卢”。但分析表明，与单军种研制相比，联合研制策略在研制成本和单机成本上具有优势，联合研制导致的“一机多型”并非项目成本上涨的主要原因。     

STW试验通信卫星远地点发动机飞行实验

本文对STW试验通信卫星远地点发动机的设计及飞行前后的测试参数做了较全面的介绍,叙述了发动机在飞行过程中的事故预想与对策;计算出了发动机的实际飞行总冲偏差,并与地面试车数据作了比较,验证了发动机地面试车所测总冲精度的正确性。      

基于粒子群和人工蜂群混合算法的气动优化设计

现代启发式智能算法存在全局与局部搜索能力的平衡问题,针对此问题,采用双种群进化策略和信息交流机制,提出一种基于粒子群算法和人工蜂群算法相结合的新型混合优化算法——MABCPSO,并分别进行函数测试和翼型的气动优化设计验证。结果表明:MABCPSO新型混合优化算法具有更好的寻优能力,相比粒子群算法和人工蜂群算法,该算法能以更少的进化代数分别提高1.7%和2.2%的减阻效果。     

Direction finding with a four-element Adcock-Butler matrix antennaarray

The conventional analog Adcock-Butler matrix (ABM) antenna array direction finder suffers from systemic errors, component matching problems, and bandwidth limitations. Three digital bearing estimators are developed as candidates to replace the analog signal processing portion of the ABM. Using the same antenna array, they perform all signal processing in the frequency domain, thereby benefitting from the computational efficiency of the fast Fourier transform (FFT) algorithm. The first estimator requires two analog-to-digital converters (A-D) and three antenna elements. It multiplies the difference between the discrete Fourier transforms (DFTs) of the output signals from two antenna elements with that from a third antenna element. At each frequency component, the phase of this product is a function of the bearing. A weighted least squares (LS) fit through all the phase components then gives a bearing estimate. The second estimator is similar to the first but uses three A-D and all four antenna elements. The output signal from the additional antenna element provides an independent estimate of the weights for the LS fit, giving an improvement in accuracy. The third estimator applies the physical constraint existing between the time-difference-of-arrival (TDOA) of a signal intercepted by two perpendicular sets of antenna elements. This yields a better estimator than simple averaging of the bearing from each set of antenna elements. The simulation studies used sinusoids and broadband signals to corroborate the theoretical treatment and demonstrate the accuracy achievable with these estimators. All three direction finders have superior performance in comparison with the analog ABM     

History of monopulse radar in the USSR

Monopulse radars have played an important role in air and missile defense systems since the development of the monopulse technique in the late 1940s. This paper outlines the application of monopulse radars in Russian defense systems, starting with the Moscow ABM system and continuing in instrumentation and air defense radars now widely deployed in Russia and elsewhere     

National missile defense (NMD)

President Bush has declared his desire for early deployment of a US National Missile Defense or NMD system to protect the nation against an attack of one or a dozen ICBMs carrying nuclear or, possibly, other weapons of mass destruction (WMDs). He has the support of the Secretary of Defense, sizeable groups in Congress and the public who feel strongly that the US should have a means to provide protection against that threat, and the US has the technology to create that means. The author presents an overview of the perceived need for deploying such an NMD system which would entail the scrapping of existing ABM treaties     

计量仪器及检测设备的标识管理方法

根据国家国防科工局有关要求,计量技术机构要进一步规范使用计量标识,建立、健全计量标识管理制度。本文就计量仪器及检测设备实行ABC标识管理的现状进行了分析,并就如何划分A,B,C类检测设备、实施标识管理、确保其计量传递特性进行了讨论。     

The Laser BMD and Other Radiant Energy Weapons: Some Thoughts

This paper opens with a discussion of the ABM Treaty and the particular language in it that presently excludes the deployment of a laser BMD. Eight pressure points are then presented that may cause both the Soviets and the Americans to reevaluate the payoff of such ACD agreements to their overall national security, even to the extent of abrogating the Outer Space Treaty and SALT Phase I. Next an extended presentation of the current state of affairs in the American laser research program is given to show the magnitude of the U. S. commitment to developing radiant energy weapons technology. The paper concludes with a brief excursion into the psychological and strategic systems impact of laser weapons.     

CFE-SS approach for salient-pole synchronous generators under unbalances

A time-stepping coupled finite element-state space approach was developed for synchronous machine unbalanced impedance load and balanced/unbalanced rectifier load operation, in the natural time-domain ABC frame of reference. Synergism between the space and time harmonics was inherently included in the simulated results by use of this approach. It offers an effective and powerful tool for synchronous machine design before prototype construction.     

二维Mur二阶吸收边界条件简化格式的应用

FDTD是计算电磁学最重要的方法之一,而Mur吸收边界条件是其普遍使用的一种边界条件。在二维问题中,二阶Mur吸收边界条件在写成差分格式时,对微分方程进行了变换,使得边界条件的微分方程只含有一阶导数,方便在计算过程中应用。通过理论分析和数值计算,说明了这种吸收边界条件效果显著,并通过线电源的辐射算例加以证明。