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Economic Accounting Principle In The Modern Manufacturing Industry The Application Of The Quantitative Research

Posted on:2014-02-17Degree:DoctorType:Dissertation
Country:ChinaCandidate:L T YangFull Text:PDF
GTID:1229330392962470Subject:Accounting
Abstract/Summary:PDF Full Text Request
The principle of national accounting is a theory system rich in thought and isa methodological framework having widespread application value. At the sametime, the development of modern manufacturing is the major strategic choice underthe background of the present times. Therefore, according to the developingfeatures of modern manufacturing, developing a set of scientific methods tostrengthen the quantitative study of modern manufacturing has a vital significance.Based on this, the cross application of the national accounting principle in themodern manufacturing was studied systematically. The paper consists of sevenchapters.Chapter1respectively introduced the research achievements of the nationalaccounting and the modern manufacturing in detail. From the existing literature, itwas lack of expanding application research of principle of national accountingsystematically, so the principle of national accounting would have the great valueof development and application. At the same time, basically, the quantitativeresearch of modern manufacturing was in the blank stage. Therefore, it alsoprovided a broad field of the study. Based on the above analysis, the chapter putforward the research framework.Chapter2constructed the methodology system of accounting the consumptionof factors of production of the modern manufacturing. Based upon re-examiningthe connotation and extension of factors of production of the modernmanufacturing, the chapter defined the subject and scope of the accounting of theconsumption of factors of production. And according to the basic idea of samplingtechniques, it put forward a new path measuring the consumption of factors ofproduction. In the meantime, making use of the principle of the account and thematrix, it designed accounts and matrices of the accounting of the consumption offactors of production and constructed models forecasting the consumption offactors of production.Chapter3designed the accounting model of the sustainable benefit growth ofthe modern manufacturing systematically. The chapter proposed the concept of thesustainable benefit growth of the modern manufacturing. And by reviewing thehistory of the development of China’s manufacturing, it analyzed the actionmechanism of the system for the sustainable benefit growth of the modern manufacturing. In the meanwhile, in accordance with the basic thought, it built theaccounting model of the sustainable benefit growth of the modern manufacturingand explained the model.Chapter4compared the existing methods measuring the concentration of themodern manufacturing and expanded and extended the statistic connotation andeconomic significance of the correlation coefficient. Thereby it constructed analternative method measuring the concentration of the modern manufacturingnamely the coefficient of Concentration R and its reliability was tested by practicethrough the application in the four aspects.Chapter5divided the structure of the modern manufacturing systematically.With respect to the different structures, the chapter came up with three methodswith high application value, namely, contingency table analysis, correspondenceanalysis and analysis of variance and analyzed their basic principle in detail. Atthe same moment, it measured the corresponding structure and the evolvement ofthe structure of the modern manufacturing by making use of the three methods.Chapter6explained the selection technology of the modern manufacturing atlength. Based on the analysis of the basic process of selection, the chapter shedlight on the technology of measurement score, the efficacy coefficient technology,the weights given by the fuzzy mathematics, the weights given by standarddeviation, the weights given by comprehensive integration, the method of linearweighted synthesis and the method of nonlinear weighted synthesis. In addition,according to the characteristics of manufacturing with strategy and support, itmade an empirical study on the selection of manufacturing with strategy andsupport by choosing the proper methods.Chapter7summarized the main achievements made in the paper. Andaccording to the insufficiency in the paper and some problems which are to bediscussed further, the further research orientations were pointed out.The paper not only expanded the application scope of the principle of nationalaccounting, but also enriched the methodology system in the quantitative researchof the modern manufacturing. Hence it will help to promote the cross applicationresearch between the national accounting and the modern manufacturing in acertain extent and have a good grasp of the characteristics and the inherent law ofthe development of the modern manufacturing. Consequently, this study hasimportant theoretical significance and practical value.
Keywords/Search Tags:Principle of National Accounting, Modern Manufacturing, Quantitative Research, Application
PDF Full Text Request
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