Road transport is a flexible mode of transport and its importance in era of globalization increases. Management of road transport companies is, in this turbulent environment, exposed to many technical, legislative, an...Road transport is a flexible mode of transport and its importance in era of globalization increases. Management of road transport companies is, in this turbulent environment, exposed to many technical, legislative, and economic problems. Especially, the growing economic pressure leads to an urgent requirement of the manager and control system improvement. Activity-based costing （ABC） method is a very powerful tool to improve products, services, processes, and market strategies. ABC allows company management to understand what causes costs and how to manage them. Company under this scheme may get a glimpse of how efficiently a company converts the source value. The main objective of our research was to assess the possibility of application of the ABC method in a transport undertaking. ABC method as a fundamentally different view on the cost in the transport business helps to find the reasons of cost and thereby influences their levels to make better use of resources.. New managerial accounting methods aim to show management what information is needed, how and where this information can be obtained, and how they can be useful for the management of the company＇s proper planning, decision-making, and control. Information provided by management accounting is often a key factor in the analysis of alternative ways of solving problems. This article focuses on the transport enterprise management and helps to decide on the use of this method in business practice.展开更多
Macrobenthic communities in the surrounding waters of Changli were investigated during spring and summer in2016.Differences in species quantity,abundance and biomass,the dominant species and species diversity index of...Macrobenthic communities in the surrounding waters of Changli were investigated during spring and summer in2016.Differences in species quantity,abundance and biomass,the dominant species and species diversity index of macrobenthos were analyzed.The results showed that58macrobenthos species were identified in spring,and92macrobenthos species were identified in summer.The composition of dominant species seasonally varied;however,most of them were species belonging to Polychaeta.The abundance of macrobenthos in summer was slightly higher than that in spring,while the biomass in summer was significantly smaller than that in spring.Bray-Curtis cluster analysis and multi-dimentional scaling(MDS)analysis indicated that macrobenthic communities were divided into three communities in spring,and two in summer.The abundance-biomass comparison(ABC)curve method was used to monitor the disturbance of environmental pollution for macrobenthic community.The results showed that the macrobenthos in this area received serious disturbance from environmental pollution.展开更多
文摘Road transport is a flexible mode of transport and its importance in era of globalization increases. Management of road transport companies is, in this turbulent environment, exposed to many technical, legislative, and economic problems. Especially, the growing economic pressure leads to an urgent requirement of the manager and control system improvement. Activity-based costing （ABC） method is a very powerful tool to improve products, services, processes, and market strategies. ABC allows company management to understand what causes costs and how to manage them. Company under this scheme may get a glimpse of how efficiently a company converts the source value. The main objective of our research was to assess the possibility of application of the ABC method in a transport undertaking. ABC method as a fundamentally different view on the cost in the transport business helps to find the reasons of cost and thereby influences their levels to make better use of resources.. New managerial accounting methods aim to show management what information is needed, how and where this information can be obtained, and how they can be useful for the management of the company＇s proper planning, decision-making, and control. Information provided by management accounting is often a key factor in the analysis of alternative ways of solving problems. This article focuses on the transport enterprise management and helps to decide on the use of this method in business practice.
基金supported by Ecological Restoration Technique in Typical Bay (No. TKS160226)Tianjin Municipal Science and Technology Planning Project (15ZCZDSF00620)
文摘Macrobenthic communities in the surrounding waters of Changli were investigated during spring and summer in2016.Differences in species quantity,abundance and biomass,the dominant species and species diversity index of macrobenthos were analyzed.The results showed that58macrobenthos species were identified in spring,and92macrobenthos species were identified in summer.The composition of dominant species seasonally varied;however,most of them were species belonging to Polychaeta.The abundance of macrobenthos in summer was slightly higher than that in spring,while the biomass in summer was significantly smaller than that in spring.Bray-Curtis cluster analysis and multi-dimentional scaling(MDS)analysis indicated that macrobenthic communities were divided into three communities in spring,and two in summer.The abundance-biomass comparison(ABC)curve method was used to monitor the disturbance of environmental pollution for macrobenthic community.The results showed that the macrobenthos in this area received serious disturbance from environmental pollution.
