Статьи
Всего статей в данном разделе : 6
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Опубликовано на портале: 21-06-2006
Jesper Thyssen, Poul Israelsen, Brian Jorgensen
International Journal of Production Economics.
2006.
The paper accounts for an Activity-Based Costing (ABC) analysis supporting decision-making
concerning product modularity. The ABC analysis carried out is communicated to decision-makers
by telling how much higher the variable cost of the multi-purpose module can be compared
to the average variable cost for the product-unique modules that it substitutes to
break even in total cost. The analysis provides the platform for stating three general
rules of cost efficiency of modularization, which in combination identify the highest
profit potential of product modularization. Finally the analysis points to problems
of using ABC in costing modularity, i.e. handling of R&D costs and identification
of product profitability upon an enhanced modularization.
Опубликовано на портале: 03-05-2005
Jeremy S.S. Edwards, Ronnie Schob
CESifo Working Papers.
2002.
No. 635.
This paper characterises the domestic tax systems which yield Pareto-efficient outcomes
for a two-country world economy in which each country uses distortionary taxes. Such
outcomes are compared with the Nash equilibria of the world economy when each country
uses its domestic tax system to influence ist terms of trade. In such circumstances,
the implementation of domestic tax systems which achieve a globally Pareto-efficient
outcome as a Nash equilibrium will be very difficult, for two main reasons: the ability
of countries to use tax policy with respect to non-traded goods for protection, and
the fact that Pareto-efficient tax structures depend on countries‘ distributional
judgements, which are hard to measure objectively.
Опубликовано на портале: 03-12-2007
Senay Agca, Enrica Detragiache, Gianni De Nicolo
IMF,Working Paper.
2007.
No. 07/186.
We study how credit market deregulation and increased international financial openness
have changed corporate borrowing. The evidence comes from a large panel of publicly
traded firms in 38 countries over the period 1994-2002. Reforms are measured with
a comprehensive new index that tracks six separate dimensions. We find that these
transformations have increased leverage and lengthened debt maturity in advanced
economies, as expected, suggesting that in these countries corporate credit markets
have become deeper. In emerging economies, the picture is more mixed: more international
openness has led to more leverage but shorter debt maturity. Financial sector reforms
have reduced leverage, while their effects on debt maturity have differed depending
on the type of reform. Importantly, the differential impact of openness and reforms
on the leverage and debt maturity of firms in advanced and emerging market countries
also emerges when we distinguish between firms that are potentially financially constrained
and firms that are not. These findings suggest that in emerging economies fundamental
institutional weaknesses make it difficult to secure the benefits of international
financial openness and domestic financial reforms.
Managing Costs and Cost Structure throughout the Value Chain: Research on Strategic
Cost Management [статья]
Опубликовано на портале: 21-06-2006
Shannon W. Anderson
SSRN Working Papers.
2005.
Strategic cost management is deliberate decision-making aimed at aligning the firm's
cost structure with its strategy and optimizing the enactment of the strategy. Alignment
and optimization must comprehend the full value chain and all stakeholders to ensure
long run sustainable profits for the firm. Strategic cost management takes two forms:
structural cost management, which employs tools of organizational design, product
design and process design to build a cost structure that is coherent with strategy;
and executional cost management, which employs various measurement and analysis tools
(e.g., variance analysis, analysis of cost drivers) to evaluate cost performance.
In this chapter I develop a model that relates strategic cost management to strategy
development and performance evaluation. I argue that although management accounting
research has advanced our understanding of executional cost management, other management
fields have done more to advance our understanding of structural cost management.
I review research in a variety of management fields to illustrate this point. I conclude
by proposing that management accounting researchers are uniquely qualified to create
a body of strategic cost management knowledge that unifies structural and executional
cost management.
Опубликовано на портале: 03-02-2005
Сергей Александрович Нехаев, Александра Сергеевна Плишкина
Развитие информационных технологий создало новую
реальность – информационное сообщество, о котором так много
говорят в последнее время. Если раньше ресурсы экономического
развития были достаточно жестко привязаны к территориям,
технологиям, то сейчас главным ресурсом становится интеллект,
финансы и информация (все они крайне мобильны). Последнему
немало способствовало и развитие Internet как среды существования. При нынешних
темпах глобализации и актуальности
минимизации временных ресурсов, информационные технологии
становятся необходимым и незаменимым условием
функционирования бизнеса, не исключая и бизнеса
инвестиционного. В статье рассматриваются результаты воздействия Интернета на развитие
экономики, инвестиционные процессы. Также автором ставится вопрос о создании национального
инвестиционного портала, который будет решать информационные и имиджевые задачи,
проблемы коммуникации и т.д.
Опубликовано на портале: 03-02-2005
Сергей Александрович Нехаев
В статье рассказывается о разработанной автором модельной структуре программы социально-экономического развития региона, основанной на региональном бюджетном финансовом планировании, программном и инвестиционном подходе при обеспечении целевых региональных и межрегиональных программ реальными источниками финансирования (в том числе и внебюджетном) и механизмами их практической реализации.
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