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Activity-Based Costing System and Digital Transformation—A Teaching Case
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作者 Gladie Lui Connie Shum 《Journal of Modern Accounting and Auditing》 2025年第2期27-39,共13页
COVID-19 placed increased pressure and urgency for effective cost management,resulting in unprecedented financial strains for hospitals.The pandemic also became a catalyst for accelerating digital transformation to im... COVID-19 placed increased pressure and urgency for effective cost management,resulting in unprecedented financial strains for hospitals.The pandemic also became a catalyst for accelerating digital transformation to improve operations and services in the healthcare industry.Morningdale Hospital is a large and reputable general hospital with a long history in the U.K.You are an intern in the Finance Department of the Hospital.The CEO has asked you to complete a patient-level cost analysis of endoscopic procedures in the Gastrointestinal Department.In your final report,you plan to include a SWOT analysis and a cost analysis using Activity-Based Costing accounting method. 展开更多
关键词 Activity-Based costing digital transformation cost control
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The Development of Costing Systems: A Historical Perspective
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作者 Yaping Ning 《Journal of Modern Accounting and Auditing》 2005年第2期16-29,共14页
The paper studies the historical development of costing systems. The changes of costing systems are proposed to be caused by the changes in product market, production technology and demand for control. The result of t... The paper studies the historical development of costing systems. The changes of costing systems are proposed to be caused by the changes in product market, production technology and demand for control. The result of this research provides historical evidence to support the proposition. 展开更多
关键词 change of costing systems product market production technology demand for control
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基于全生命周期Costing的央企大型项目成本管理分析 被引量:1
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作者 岳旸 《中国电子商情》 2025年第11期4-6,共3页
央企大型项目在国民经济中占据重要地位,成本管理对其成功实施非常重要。本文探讨全生命周期Costing在央企大型项目成本管理中的应用。全生命周期Costing涵盖项目整个生命周期内的全部成本,与传统成本管理既有区别又有联系。当前,央企... 央企大型项目在国民经济中占据重要地位,成本管理对其成功实施非常重要。本文探讨全生命周期Costing在央企大型项目成本管理中的应用。全生命周期Costing涵盖项目整个生命周期内的全部成本,与传统成本管理既有区别又有联系。当前,央企大型项目具有投资规模大、建设周期长等特点,成本管理存在估算不准确、控制不力、缺乏有效分析评估机制等问题。全生命周期Costing可应用于成本估算、预算、控制、分析与评估等阶段,能提高估算的准确性,优化预算,严格控制成本并为决策提供依据。为提升成本管理水平,央企应加强制度建设,强化团队成本控制意识与能力,引入先进管理工具技术,加强风险管理。通过应用全生命周期Costing,有望提升央企大型项目成本管理的科学性和有效性,实现项目的经济效益与社会效益双重增长。 展开更多
关键词 央企大型项目 全生命周期costing 成本管理 成本控制 风险管理
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Techno-Economic Potential Evaluation of Small-Scale off-Grid Renewable Power Systems in Xinjiang,China
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作者 PU Xiaohua GU Wenbo 《新疆大学学报(自然科学版中英文)》 2025年第2期168-185,共18页
A hybrid energy system is built for the power demand of a community in Xinjiang of China,and pumped storage and lithium batteries are used as energy storage devices.The feasibility of different configurations is evalu... A hybrid energy system is built for the power demand of a community in Xinjiang of China,and pumped storage and lithium batteries are used as energy storage devices.The feasibility of different configurations is evaluated through technoeconomic analysis.Technical-economic parameters are set in the HOMER Pro software to obtain optimal configuration and techno-economic evaluation and sensitivity analysis.The study also explores the impact of different types of PV tracking systems and module costs on system performance.The results show that the lowest levelized cost of energy(LCOE)(0.135$/kWh)can be achieved with pumped hydro,which is more economical than lithium batteries.PV tracking systems can improve solar efficiency.Compared with diesel systems,renewable energy has economic advantages and environmental benefits.In most regions of Xinjiang,solar energy is more competitive than wind power.In areas with abundant wind resources,the integration of wind and solar energy can reduce costs. 展开更多
关键词 net present cost levelized cost of energy renewable energy system capacity sizing
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Comparative analysis of GA and PSO algorithms for optimal cost management in on-grid microgrid energy systems with PV-battery integration
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作者 Mouna EL-Qasery Ahmed Abbou +2 位作者 Mohamed Laamim Lahoucine Id-Khajine Abdelilah Rochd 《Global Energy Interconnection》 2025年第4期572-580,共9页
The advent of microgrids in modern energy systems heralds a promising era of resilience,sustainability,and efficiency.Within the realm of grid-tied microgrids,the selection of an optimal optimization algorithm is crit... The advent of microgrids in modern energy systems heralds a promising era of resilience,sustainability,and efficiency.Within the realm of grid-tied microgrids,the selection of an optimal optimization algorithm is critical for effective energy management,particularly in economic dispatching.This study compares the performance of Particle Swarm Optimization(PSO)and Genetic Algorithms(GA)in microgrid energy management systems,implemented using MATLAB tools.Through a comprehensive review of the literature and sim-ulations conducted in MATLAB,the study analyzes performance metrics,convergence speed,and the overall efficacy of GA and PSO,with a focus on economic dispatching tasks.Notably,a significant distinction emerges between the cost curves generated by the two algo-rithms for microgrid operation,with the PSO algorithm consistently resulting in lower costs due to its effective economic dispatching capabilities.Specifically,the utilization of the PSO approach could potentially lead to substantial savings on the power bill,amounting to approximately$15.30 in this evaluation.Thefindings provide insights into the strengths and limitations of each algorithm within the complex dynamics of grid-tied microgrids,thereby assisting stakeholders and researchers in arriving at informed decisions.This study contributes to the discourse on sustainable energy management by offering actionable guidance for the advancement of grid-tied micro-grid technologies through MATLAB-implemented optimization algorithms. 展开更多
关键词 MICROGRID EMS GA algorithm PSO algorithm Cost optimization Economic dispatch
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Research on the Safe,Reliable and Low-Cost Transmission of Multiple Signals between Different Control Systems
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作者 Yonggang Deng 《Journal of Electronic Research and Application》 2025年第6期362-369,共8页
With the gradual development of smart power plants and large-scale centralized control,there is a need to exchange a large number of signals between different DCS systems and between DCS and PLC systems.Different cont... With the gradual development of smart power plants and large-scale centralized control,there is a need to exchange a large number of signals between different DCS systems and between DCS and PLC systems.Different control systems have different brands and cannot communicate directly via networks.Moreover,due to network security concerns,the main control of unit units and the auxiliary control system of the entire plant cannot communicate directly via networks either.The commonly adopted methods for signal exchange between control systems are hardwiring and 485 communications.Both have obvious drawbacks,where hardwiring requires a large number of channels and cable laying;485 configuration is difficult,not easy to maintain,and faults are hard to locate.This paper studies how to strike a balance between the two,using a minimal amount of hardwiring to transmit a large number of signals,which is safe,reliable,cost-effective,and can be maintained by any control personnel without network security risks. 展开更多
关键词 Control systems Signal exchange Safety and reliability Low cost Easy maintenance
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Systematic Literature Review for Mechanisms and Costs of Plant Adaptation to Biotic and Abiotic Stresses
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作者 Mohammed Majid Abed Murat Aydin +2 位作者 Esma Yiğider Melek Ekinci Ertan Yildirim 《Phyton-International Journal of Experimental Botany》 2025年第12期3845-3860,共16页
Plants are continuously exposed to abiotic and biotic stresses that threaten their growth,reproduction,and survival.Adaptation to these stresses requires complex regulatory networks that coordinate physiological,molec... Plants are continuously exposed to abiotic and biotic stresses that threaten their growth,reproduction,and survival.Adaptation to these stresses requires complex regulatory networks that coordinate physiological,molecular,and ecological responses.However,such adaptation often incurs significant costs,including reduced growth,yield penalties,and altered ecological interactions.This review systematically synthesizes recent advances published between 2018 and 2025,following PRISMA criteria,on plant responses to abiotic and biotic stressors,with an emphasis on the trade-offs between adaptation and productivity.It also highlights major discrepancies in the literature and discusses strategies for enhancing plant stress tolerance in agriculture.By integrating findings from genomics,transcriptomics,proteomics,and metabolomics,the review categorizes both mechanistic insights and ecological consequences.The findings underscore the need for multi-stress,systems-level,field-based research that connects molecular processes to ecological and agricultural outcomes.Accordingly,critical gaps are identified—particularly the scarcity of multi-stress and field-based studies—and future directions that integrate omics approaches,systems biology,and eco-physiological frameworks are proposed.Understanding the costs of adaptation is essential not only for breeding resilient,high-yielding crops but also for ensuring their successful incorporation into sustainable agricultural practices under changing climate conditions. 展开更多
关键词 Abiotic stress biotic stress mechanisms of adaptation plant response costs for survival
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A systematic review of the cost-effectiveness of acupuncture in stroke patients
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作者 Dan Chai Shanhua Mao +6 位作者 Yuan Qian Yujie Zhu Desong Kong Jinghua Zhang Zhiwen Luo Ting Zhang Changqing Wang 《World Journal of Emergency Medicine》 2025年第6期603-608,共6页
Stroke,which is the second leading cause of mortality worldwide and the third leading cause of death and disability combined,[1]necessitates cost-effective rehabilitation interventions.Acupuncture is a traditional Chi... Stroke,which is the second leading cause of mortality worldwide and the third leading cause of death and disability combined,[1]necessitates cost-effective rehabilitation interventions.Acupuncture is a traditional Chinese medicine therapy that is increasingly recognized as a complementary stroke therapy. 展开更多
关键词 cost effectiveness ACUPUNCTURE stroke patients traditional chinese medicine therapy rehabilitation interventions traditional Chinese medicine MORTALITY DISABILITY
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Enhanced recovery after surgery in gastric cancer surgery:Systematic review and meta-analysis of perioperative indwelling drainage tube use
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作者 Hai-Yue Li Yi Liu +1 位作者 Wen-Xiang Cui Qian Zhao 《World Journal of Gastrointestinal Surgery》 2025年第10期391-410,共20页
BACKGROUND The clinical necessity of routine abdominal drainage following radical gastrectomy remains controversial,particularly under the enhanced recovery after surgery(ERAS)protocol.ERAS advocates a multimodal peri... BACKGROUND The clinical necessity of routine abdominal drainage following radical gastrectomy remains controversial,particularly under the enhanced recovery after surgery(ERAS)protocol.ERAS advocates a multimodal perioperative strategy designed to attenuate surgical stress and optimize postoperative convalescence.AIM To evaluate the necessity of abdominal drainage tube placement following radical gastrectomy in the context of ERAS protocols.METHODS A systematic review and meta-analysis were conducted by searching PubMed,EMBASE,Cochrane Library,Web of Science,China National Knowledge Infrastructure,Wanfang,VIP Information,and SinoMed databases for randomized controlled trials comparing outcomes of abdominal drainage vs no drainage after gastrectomy under ERAS protocols.Primary outcomes included time to gastrointestinal function recovery,drainage tube removal time,postoperative complication rates,and length of hospital stay.Review Manager 5.4 was used for statistical analysis,and heterogeneity was assessed using the I2 statistic.RESULTS A total of 21 randomized controlled trials involving 1652 patients were included.Compared with routine abdominal drainage,the ERAS group without drainage showed significantly faster gastrointestinal recovery[standardized mean difference=-1.30,95%confidence interval(CI):-1.66 to-0.94,P<0.00001]and shorter hospital stay(standardized mean difference=-1.37,95%CI:-1.86 to-0.88,P<0.00001).The incidence of total postoperative complications was also significantly lower(odds ratio=0.53,95%CI:0.40-0.70,P<0.00001),particularly for anastomotic leakage and pulmonary infection.No significant differences were observed in surgical site infections or urinary tract infections.Sensitivity and subgroup analyses indicated stability of results,although some heterogeneity was noted.CONCLUSION Avoiding routine abdominal drainage under ERAS could lead to faster recovery,reduced complications,and shorter hospital stay following radical gastrectomy,supporting the selective use of drainage rather than routine. 展开更多
关键词 Rapid rehabilitation surgery Accelerated rehabilitation surgery Gastric cancer system evaluation Postoperative complications Gastrointestinal recovery Hospital stay Healthcare costs
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Evaluating the impact of refined drug control on orthopedic medication use in the DRGs system:An interrupted time series analysis
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作者 Tiantian Xu Yingqiu Tu +3 位作者 Shengtao Zhang Jun Xiao Bin Zhang Fuchong Lai 《Journal of Chinese Pharmaceutical Sciences》 2025年第8期775-783,共9页
In the context of the Diagnosis Related Groups(DRGs)system,the orthopedic hospital implemented refined drug control to provide a pharmacological reference for promoting rational clinical drug use.A statistical analysi... In the context of the Diagnosis Related Groups(DRGs)system,the orthopedic hospital implemented refined drug control to provide a pharmacological reference for promoting rational clinical drug use.A statistical analysis was conducted on the hospital’s data from January to December 2021(prior to the implementation of control),focusing on the types of unreasonable prescriptions.A multi-dimensional analysis was also conducted to identify the underlying causes of inappropriate medication practices.Following this,refined drug control measures were introduced,and data from January to December 2022(post-control)were compared,examining factors such as the average drug cost,drug expenses for the IC29 diagnosis group,and the drug cost ratio.An interrupted time-series analysis was employed to evaluate the effects of these interventions.The results showed that after the implementation of refined drug control in the orthopedic department,significant reductions were observed in the average cost per patient,average drug cost per patient,drug cost ratio,cost consumption index,average length of hospital stay,and allocation ratio(P<0.05).In particular,the first month of control(January 2022)saw a marked decrease in average drug costs per patient by 1272.90 yuan(P<0.01),a reduction in the drug cost ratio by 0.98%,and a decline in drug costs for the IC29 diagnosis group by 616.79 yuan(P>0.05).Moreover,the rate of unreasonable inappropriate prescribing dropped dramatically from 40.48%in 2021 to 3.57%by December 2022.The refined control of drug use within the orthopedic hospital significantly improved the rationality of clinical prescribing practices,reduced the occurrence of adverse drug reactions,and enhanced patient adherence to prescribed treatments.These findings demonstrated considerable clinical value in promoting efficient and safe drug use. 展开更多
关键词 Refined control of drugs Average drug cost Interrupted time series
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Robust Predefined-Time Control for Optimal Formation of Networked Mobile Vehicle Systems
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作者 Jing-Zhe Xu Zhi-Wei Liu +2 位作者 Dingxin He Ming-Feng Ge Ming Chi 《IEEE/CAA Journal of Automatica Sinica》 2025年第4期824-826,共3页
Dear Editor,This letter addresses the robust predefined-time control challenge for leaderless optimal formation in networked mobile vehicle(NMV)systems.The aim is to minimize a composite global cost function derived f... Dear Editor,This letter addresses the robust predefined-time control challenge for leaderless optimal formation in networked mobile vehicle(NMV)systems.The aim is to minimize a composite global cost function derived from individual strongly convex functions of each agent,considering both input disturbances and network communication constraints.A novel predefined-time optimal formation control(PTOFC)algorithm is presented,ensuring agent state convergence to optimal formation positions within an adjustable settling time.Through the integration of an integral sliding mode technique,disturbances are effectively countered.A representative numerical example highlights the effectiveness and robustness of the developed approach. 展开更多
关键词 minimize composite global cost function integral sliding mode technique agent state convergence optimal formation networked mobile vehicle systems robust predefined time control strongly convex functions disturbances
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Joint Probabilistic Scheduling and Resource Allocation for Wireless Networked Control Systems
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作者 Meng Zheng Lei Zhang Wei Liang 《IEEE/CAA Journal of Automatica Sinica》 2025年第1期258-260,共3页
Dear Editor,This letter presents a joint probabilistic scheduling and resource allocation method(PSRA) for 5G-based wireless networked control systems(WNCSs). As a control-aware optimization method, PSRA minimizes the... Dear Editor,This letter presents a joint probabilistic scheduling and resource allocation method(PSRA) for 5G-based wireless networked control systems(WNCSs). As a control-aware optimization method, PSRA minimizes the linear quadratic Gaussian(LQG) control cost of WNCSs by optimizing the activation probability of subsystems, the number of uplink repetitions, and the durations of uplink and downlink phases. Simulation results show that PSRA achieves smaller LQG control costs than existing works. 展开更多
关键词 subsystem activation probability linear quadratic gaussian control cost number uplink repetitions wireless networked control systems joint probabilistic scheduling resource allocation method psra linear quadratic gaussian lqg G based activation probability subsystems
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Research on workflow meta model supporting activity based costing
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作者 周晓俊 曹建 《Journal of Southeast University(English Edition)》 EI CAS 2003年第4期324-330,共7页
Activity based costing (ABC) is a method which can solve many limitations of the traditional cost systems in manufacturing management. In this paper, we investigate how to integrate ABC with workflow technology, and ... Activity based costing (ABC) is a method which can solve many limitations of the traditional cost systems in manufacturing management. In this paper, we investigate how to integrate ABC with workflow technology, and build a workflow meta model supporting ABC. Firstly, the concept and concept model of activity based costing (ABC) are introduced. Next, the meta model of P -PROCE (Process, Product, Resource, Organization, and Cost & Evaluation) is presented. Then the cost meta model is defined by adding ABC to P -PROCE model. Object constraint language (OCL) is used to express meta model and constraints. Finally, we show an enterprise modeling and simulation tool based on the workflow meta model. We can systematically construct an enterprise model and easily and efficiently conduct simulation. Moreover it enables us to analyze and evaluate business processes and its costs. 展开更多
关键词 activity based costing WORKFLOW meta model object constraint language enterprise model
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A Testing Ground
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作者 LI NAN 《China Today》 2026年第2期44-47,共4页
Hainan’s special customs operations are expected to significantly reduce the institutional costs of foreign goods flowing into Hainan,enabling the island to function as a gateway for global goods.DAVID Adrian Janke,a... Hainan’s special customs operations are expected to significantly reduce the institutional costs of foreign goods flowing into Hainan,enabling the island to function as a gateway for global goods.DAVID Adrian Janke,a British citizen operating a translation company in Haikou,capital of Hainan Province in south China,witnessed surging orders as special customs operations got underway in the island province on December 18. 展开更多
关键词 reduce institutional costs global goods foreign goods special customs operations HAINAN customs operations institutional costs translation company
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Patterns of utilization of antipsychotic drugs and direct medical costs among patients with schizophrenia in a tertiary care hospital
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作者 Aqeel Haider Lekha Saha Debashish Basu 《World Journal of Psychiatry》 2026年第1期125-135,共11页
BACKGROUND Drug utilization research has an important role in assisting the healthcare administration to know,compute,and refine the prescription whose principal objective is to enable the rational use of drugs.Resear... BACKGROUND Drug utilization research has an important role in assisting the healthcare administration to know,compute,and refine the prescription whose principal objective is to enable the rational use of drugs.Research in developing nations relating to the cost of treatment is scarce when compared with developed countries.Thus,the drug utilization research studies from developing nations are most needed,and their number has been growing.AIM To evaluate patterns of utilization of antipsychotic drugs and direct medical cost analysis in patients newly diagnosed with schizophrenia.METHODS The present study was observational in type and based on a retrospective cohort to evaluate patterns of utilization of antipsychotic drugs using World Health Organization(WHO)core prescribing indicators and anatomical therapeutic chemical/defined daily dose indicators.We also calculated direct medical costs for a period of 6 months.RESULTS This study has found that atypical antipsychotics are the mainstay of treatment for schizophrenia in every age group and subcategories of schizophrenia.The evaluation based on WHO prescribing indicators showed a low average number of drugs per prescription and low prescribing frequency of antipsychotics from the National List of Essential Medicines 2015 and the WHO Essential Medicines List 2019.The total mean drug cost of our study was 1396 Indian rupees.The total mean cost due to the investigation in our study was 1017.34 Indian rupees.Therefore,the total mean direct medical cost incurred on patients in our study was 4337.28 Indian rupees.CONCLUSION The information from the present study can be used for reviewing and updating treatment policy at the institutional level. 展开更多
关键词 Patterns of utilization Antipsychotic drugs Direct medical cost SCHIZOPHRENIA DRUGS
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Global health risk attributable to PM_(2.5) pollution in relation to wealth inequality
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作者 Lulu Lian Jianping Huang +5 位作者 Siyu Chen Jianmin Ma Xinbo Lian Lihui Zhang Shikang Du Dan Zhao 《Journal of Environmental Sciences》 2026年第1期471-479,共9页
Ambient fine particulate matter(PM_(2.5))pollution causes the largest environmental health risk globally,yet ex-posure levels and the resulting health risks vary across countries with different income levels.Global we... Ambient fine particulate matter(PM_(2.5))pollution causes the largest environmental health risk globally,yet ex-posure levels and the resulting health risks vary across countries with different income levels.Global wealth inequality has intensified in recent years,yet the relationship between wealth inequality and health risks related to PM_(2.5) pollution remains poorly understood.In this study,we evaluated the global mortality and health cost at-tributable to PM_(2.5) exposure from 2017 to 2021,and analyzed the relationship between wealth inequality,PM_(2.5) pollution,and the associated health risks across regions with varying economic levels.We found a consistent decline in mortalities and health costs attributable to PM_(2.5) exposure from 2017 to 2020,followed by a rebound after 2020,driven primarily by the resurgence of PM_(2.5) concentrations and a deceleration in the reduction of baseline mortality rates.We also found that the average PM_(2.5) concentration and associated risks decrease as domestic wealth inequality decreases and national income level increases.However,regions with extremely high levels of wealth inequality consistently show lower national average PM_(2.5) concentrations and health risks.These findings highlight the need to consider healthcare security during emergencies,as well as policy fairness across economic regions,in the formulation of global PM_(2.5) pollution control measures to promote sustainable,more equitable economic growth and coordinated air pollution management. 展开更多
关键词 PM_(2.5)pollution MORTALITY Health cost Wealth inequality
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Are emerging electroconductive biomaterials for spinal cord injury repair the future?
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作者 Aleksandra Serafin Maurice N.Collins 《Neural Regeneration Research》 2026年第3期1140-1141,共2页
Spinal cord injury(SCI)is a debilitating ailment that leads to the loss of motor and sensory functions,often leaving the patient paralyzed below the injury site(Chen et al.,2013).Globally around 250,000-300,000 people... Spinal cord injury(SCI)is a debilitating ailment that leads to the loss of motor and sensory functions,often leaving the patient paralyzed below the injury site(Chen et al.,2013).Globally around 250,000-300,000 people are diagnosed with SCI annually(Singh et al.,2014),and while this number appears quite low,the effect that an SCI has on the patient’s quality of life is drastic,due to the current difficulties to comprehensively treat this illness.The cost of patient care can also be quite costly,amounting to an estimated$1.69 billion in healthcare costs in the USA alone(Mahabaleshwarkar and Khanna,2014). 展开更多
关键词 spinal cord injury PARALYSIS electroconductive biomaterials healthcare costs sensory functions motor functions repair spinal cord injury sci
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Carbon Footprint and Economic Analysis of LNG-fueled Fishing Vessel Using Real Engine Performance Simulation
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作者 Momir Sjerić Maja Perčić +1 位作者 Ivana Jovanović Nikola Vladimir 《哈尔滨工程大学学报(英文版)》 2026年第1期259-276,共18页
Analysis of the environmental and economic performance of fishing vessels has received limited attention compared with other ship types despite their notable contribution to global greenhouse gas(GHG)emissions.This st... Analysis of the environmental and economic performance of fishing vessels has received limited attention compared with other ship types despite their notable contribution to global greenhouse gas(GHG)emissions.This study evaluates the carbon footprint(CF)and economic viability of a liquefied natural gas(LNG)-fueled fishing vessel,using real engine operation simulations to provide precise and dynamic evaluation of fuel consumption and GHG emissions.Operational profiles are obtained through the utilization of onboard monitoring systems,whereas engine performance is simulated using the 1D/0D AVL Boost^(TM)model.Life cycle assessment(LCA)is conducted to quantify the environmental impact,whereas life cycle cost assessment(LCCA)is performed to analyze the profitability of LNG as an alternative fuel.The potential impact of the future fuel price uncertainties is addressed using Monte Carlo simulations.The LCA findings indicate that LNG has the potential to reduce the CF of the vessel by 14%to 16%,in comparison to a diesel power system configuration that serves as the baseline scenario.The LCCA results further indicate that the total cost of an LNG-powered ship is lower by 9.5%-13.8%,depending on the share of LNG and pilot fuels.This finding highlights the potential of LNG to produce considerable environmental benefits while addressing economic challenges under diverse operational and fuel price conditions. 展开更多
关键词 1D/0D simulation Carbon footprint Fishing vessels Life cycle assessment Life cycle cost assessment Liquefied natural gas
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Current status and challenges in PEMFC stacks,systems and commercialization 被引量:1
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作者 任远 曹广益 朱新坚 《电池》 CAS CSCD 北大核心 2006年第5期385-386,共2页
关键词 PEMFCstacks system COMMERCIALIZATION COST CHALLENGES
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