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当今世界各国执行的商品天然气定价原则主要包括完全成本原则、平均利润原则、长期边际成本定价原则、比价合理原则和供求平衡原则等。文章分析了我国天然气价格的演变历史及现状，说明了现行价格形成的制度原因。研究了天然气商品从生产到运输再到销售各环节的价格确定方法，以此为基础给出了一个即考虑天然气商品价值又考虑竞争和政府管制因素的天然气商品的定价公式。文章最后指出，在真正的、完全竞争的天然气市场建立之前，商品天然气的价格主要应按完全成本原则进行确定。     

Value management and common accounting performance measures for corporations

Management is aware that the value of firms is the ultimate measure of company performance. However, management has been using common accounting measures as an operating guide because the linkage between operational planning and value is vague and complex and, therefore, difficult to apply. Managers need to have clear targets and performance measures to track progress. This paper examines if a set of common accounting performance measures are linked tightly to the overall value of the firm. An abductive learning network (ALN) approach, an artificial intelligence technique, is used in this research because an ALN approach is non-parametric and can capture a subtle dynamic relationship between input and output variables, which is not obvious in linear statistical analysis. Empirical results show that an ALN model is very effective in synthesizing the value of the firm using six common accounting variables. The results also provide four strategic variables that can be used for devising strategic and operating plans to maximize the value of firms.     

实行工程预决算审计 严格控制投资成本

针对目前企业固定资产投资中存在的投资超概算问题 ,论述了实行工程预决算审计的必要性 ,结合江西铜业股份有限公司的实践阐明了如何实行工程预决算审计 ,以达到提高投资效益的目的。     

营利性医疗机构与非营利性医疗机构的关系

对营利性医疗机构与非营利性医疗机构两者之间的同一性问题,从主导地位与组 成部分和相互促进、相互转化三个方面进行了探讨。     

Collaborating freight forwarding enterprises

The paper presents a model for the collaboration among independent freight forwarding entities. In the modern highly competitive transportation branch freight forwarders reduce their fulfillment costs by exploiting different execution modes (self-fulfillment and subcontraction). For self-fulfillment they use their own vehicles to execute the requests and for subcontracting they forward the orders to external freight carriers. Further enhancement of competitiveness can be achieved if the freight forwarders cooperate in coalitions in order to balance their request portfolios. Participation in such a coalition gains additional profit for the entire coalition and for each participant, therefore reinforcing the market position of the partners. The integrated operational transport problem as well as existing collaboration approaches are introduced. The presented model for collaboration is based on theoretical foundations in the field of combinatorial auctions and operational research game theory. It is applicable for coalitions of freight forwarders, especially for the collaboration of Profit Centres within large freight forwarding companies. The proposed theoretical approach and the presented collaboration model are suitable for a coalition of freight forwarding companies with nearly similar potential on the market.     

Nodal ant colony optimization for solving profit based unit commitment problem for GENCOs

This paper proposes a nodal ant colony optimization (NACO) technique to solve profit based unit commitment problem (PBUCP). Generation companies (GENCOs) in a competitive restructured power market, schedule their generators with an objective to maximize their own profit without any regard for system social benefit. Power and reserve prices become important factors in decision process. Ant colony optimization that mimics the behavior of ants foraging activities is suitably implemented to search the UCP search space. Here a search space consisting of optimal combination of binary nodes for unit ON/OFF status is represented for the movement of the ants to maintain good exploration and exploitation search capabilities. The proposed model help GENCOs to make decisions on the quantity of power and reserve that must be put up for sale in the markets and also to schedule generators in order to receive the maximum profit. The effectiveness of the proposed technique for PBUCP is validated on 10 and 36 generating unit systems available in the literature. NACO yields an increase of profit, greater than 1.5%, in comparison with the basic ACO, Muller method and hybrid LR-GA.     

农田资源优化分配的计算机仿真

对于既定面积的农田资源,为使所产作物较能针对市场需求,并使种植经济效益最大化,需合理分配不同作物的种植面积.通过分析不同作物的种植成本,存贮成本,结合作物的收成与销售价格,获得各作物的种植经济效益对于种植面积的非线性关系,建立相应的计算机仿真数学模型.为了有效预测来年的作物收成和销售价格,简化假定来年的种植计划不影响来年的销售价格,根据往年的统计数据得到有关的预测数据.对资源分配问题用遗传算法进行优化求解,得到使净收益最大化的种植田亩分配方案结果.分析结论表明,最大经济效益对应的种植面积分配方案有一定的选择范围,更合理的种植面积分配方案必须面向市场需求.     

Excel中的滚动条窗体控件在价格定位中的应用

讨论有关Microsoft Excel中的滚动条(窗体控件)的应用。论述了应用滚动条(窗体控件)控制商品需求曲线中的价格的变化。通过价格和需求百分比计算商品的利润。由于价格的变化引起需求百分比的变化最终引起利润的变化。通过观察获得使利润最大化的价格,从而给商品确定价格。整个过程相当直观。最终可以通过Microsoft Excel中的另一个分析工具"规划求解"来证明观察结果的正确性。     

动态定价策略下的精确库存成本建模与优化

提出一种更接近实际的需求率公式,在式中同时考虑了价格和出厂时间对客户需求率的影响.基于新的需求率公式,建立了动态定价策略下的精确库存持有成本模型和库存商品的利润函数.注意到利润函数的复杂性,使用遗传算法分析了利润函数的性质,得出最优定价时间、定价价格和最大利润的关系,并分析了库存持有成本变化和消费者购买欲望变化对各定价参数的影响.     

Cooperation and profit allocation in two-echelon logistics joint distribution network optimization

Collaborative two-echelon logistics joint distribution network can be organized through a negotiation process via logistics service providers or participants existing in the logistics system, which can effectively reduce the crisscross transportation phenomenon and improve the efficiency of the urban freight transportation system. This study establishes a linear optimization model to minimize the total cost of two-echelon logistics joint distribution network. An improved ant colony optimization algorithm integrated with genetic algorithm is presented to serve customer clustering units and resolve the model formulation by assigning logistics facilities. A two-dimensional colony encoding method is adopted to generate the initial ant colonies. Improved ant colony optimization combines the merits of ant colony optimization algorithm and genetic algorithm with both global and local search capabilities. Finally, an improved Shapley value model based on cooperative game theory and a cooperative mechanism strategy are presented to obtain the optimal profit allocation scheme and sequential coalitions respectively in two-echelon logistics joint distribution network. An empirical study in Guiyang City, China, reveals that the improved ant colony optimization algorithm is superior to the other three methods in terms of the total cost. The improved Shapley value model and monotonic path selection strategy are applied to calculate the best sequential coalition selection strategy. The proposed cooperation and profit allocation approaches provide an effective paradigm for logistics companies to share benefit, achieve win–win situations through the horizontal cooperation, and improve the negotiation power for logistics network optimization.