搜索结果: 31-45 共查到“知识库 成本管理学”相关记录172条 . 查询时间(3.811 秒)
Schumpeterian Competition and Diseconomies of Scope; Illustrations from the Histories of Microsoft and IBM
Experience and Expertise Investment Technological Innovation Resource Allocation Failure
2015/4/24
We address a longstanding question about the causes of creative destruction. Dominant incumbent firms, long successful in an existing technology, are often much less successful in new technological er...
Individual Rationality and Participation in Large Scale,Multi-Hospital Kidney Exchange
Health Care and Treatment Resource Allocation Market Participation Marketplace Matching
2015/4/24
As multi-hospital kidney exchange clearinghouses have grown, the set of players has grown from patients and surgeons to include hospitals. Hospitals have the option of enrolling only their hard-to-mat...
Quantity vs. Quality:Exclusion by Platforms with Network Effects
Multi-Sided Platforms Exclusion Quality And Quantity Cost Governing Rules Regulations and Reforms
2015/4/24
This paper provides a simple model of platforms with direct network effects, in which users value not just the quantity (i.e., number) of other users who join, but also their average quality in some d...
The Cost of Capital for Alternative Investments
Cost of Capital Financial Liquidity Investment Investment Return Mathematical Methods Risk and Uncertainty
2015/4/24
This paper studies the cost of capital for alternative investments. We document that the risk profile of the aggregate hedge fund universe can be accurately matched by a simple index put option writin...
The article presents a comprehensive overview of the principal-agent model that emphasizes the role of trust in the agency relationship. The analysis demonstrates that the legal remedy for breach of d...
Valuation When Cash Flow Forecasts Are Biased
Forecasting and Prediction Cash Flow Cost of Capital Performance Expectations Prejudice and Bias Valuation
2015/4/23
This paper focuses adaptations to the discount cash flow (DCF) method when valuing forecasted cash flows that are biased measures of expected cash flows. I imagine a simple setting where the expected ...
Clusters of Entrepreneurship
Economic Growth Entrepreneurship Cost Employment Market Entry and Exit
2015/4/22
Employment growth is strongly predicted by smaller average establishment size, both across cities and across industries within cities, but there is little consensus on why this relationship exists. Tr...
The Cost of Property Rights:Establishing Institutions on the Philippine Frontier Under American Rule,1898-1918
Governing Rules Regulations and Reforms Rights Property Business and Government Relations
2015/4/22
We examine three reforms to property rights introduced by the United States in the Philippines in the early 20th century: the redistribution of large estates to their tenants, the creation of a system...
From Outsourcing to Global Collaboration: New Ways to Build Competitiveness
Global Collaboration Outsourcing Competitiveness
2015/4/21
Many companies have successfully used outsourcing to lower costs. But, unless the company’s efforts are unusually good,&...
Multi-Sided Platforms:From Microfoundations to Design and Expansion Strategies
Multi-Sided Platforms
2015/4/21
Multi-sided platforms (MSPs), which bring together two or more interdependent groups of customers, have recently risen to economic and business prominence in many industries. This paper first lays out...
Innovation through Global Collaboration:A New Source of Competitive Advantage
Partners and Partnerships Competency and Skills Framework Competitive Advantage Global Strategy Opportunities Cost
2015/4/21
Many recent studies highlight the need to rethink the way we manage innovation. Traditional approaches, based on the assumption that the creation and pursuit of new ideas is best accomplished by a cen...
The Balanced Scorecard offers a previously unrecognized benefit: a new way of looking at the traditional organizational structure of cost and profit centers. Every unit, by contributing to effective s...
Can Higher Prices Stimulate Product Use? Evidence from a Field Experiment in Zambia
Price Attitudes Health Industry Zambia
2015/4/20
The controversy over whether and how much to charge for health products in the developing world rests, in part, on whether higher prices can increase use, either by targeting distribution to high-use ...
作业成本法的成本内涵及其应用
作业成本法 成本核算 成本内涵 应用程序
2015/5/26
本文分析了财政部2013年8月颁布的《企业产品成本核算制度（试行）》中作业成本法的内涵，认为这是传统制造成本法与作业成本法的结合，是对传统制造成本法中制造费用归集和分配方法的改进，但未改变传统制造成本法制造成本的内涵。同时结合制造成本内涵的特点，提出了操作性较强的作业成本法的应用程序。