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Shin, Ilhang, and Sorah Park. "Integration of enterprise risk management and management control system: based on a case study." Investment Management and Financial Innovations 14, no. 1 (March 31, 2017): 19–26. http://dx.doi.org/10.21511/imfi.14(1).2017.02.
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This paper aims to discuss the concepts and methodological issues of enterprise risk management (ERM). The case study of company A shows that ERM has been implemented and integrated with management control as a means of monitoring its subsidiaries. First, ERM system was implemented through comprehensive review of corporate risk policies, risk management processes, roles and responsibilities, and risk culture. Second, company A integrated ERM with the existing management control system in order to evaluate the risk underlying the current management activities. Finally, ERM implementation was expanded to all subsidiaries so that each business unit would be delegated for its own risk management. This paper provides insight on the process how group-level internal auditors can use ERM as a tool to manage risk of subsidiaries, thereby filling the gap between academic research and practice. This successful ERM adoption case can be used as a guideline for other organizations, which plan to adopt ERM with reduced costs and improved processes.
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Гиниятуллин and Yunir Giniyatullin. "Development of operational costs controlling within automated control system." Vestnik of Kazan State Agrarian University 8, no. 4 (January 13, 2014): 11–14. http://dx.doi.org/10.12737/2426.
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In the current economic conditions it is particularly important to create reliable cost information, using the tools of the automated system operational controlling. Lack of an effective system of controlling of cost and management accounting often leads to problems in the development of management strategies by financial results and cost’s of oil production enterprises. ERP-system is currently possible to develop an effective strategy of cost management , but the controversial issues are the choice of objects of managerial cost accounting of oil and gas company, develop options for synthetic and analytical cost accounting group, using the 30 accounts and specific analytical grouping costs, creating transformation models of cost elements, costs of processes and costs, collected in their places of origin in the cost of oil and associated gas. According to a survey of large and marginal companies of the Republic of Tatarstan and the Russian Federation, in the article we presented the content and relationship diagram of objects of costs controlling within automated enterprise management system, the classification of costs for primary and secondary, codes of 30th accounts, reflecting costs elements, the composition of the oil activities companies, which are formed in the context of costs according to the principles of the ABC method and the scheme of the formation of oil production costs within the automated control system of the company (SAP). The recommendations allow you to develop the costs controlling concept, as at group level and at the level of Oil and Gas Management.
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ANDREI, Florin. "Internal Control system: Cost of Risk vs. Risk Management. Case study: Romanian Banking System." Logos Universality Mentality Education Novelty. Section: SOCIAL SCIENCES 04, no. 01 (June 30, 2015): 133–43. http://dx.doi.org/10.18662/lumenss.2015.0401.12.
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Jayantilal, A., and G. Strbac. "Load control services in the management of power system security costs." IEE Proceedings - Generation, Transmission and Distribution 146, no. 3 (1999): 269. http://dx.doi.org/10.1049/ip-gtd:19990075.
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de Boo, Abram J. "Costs of integrated environmental control." Statistical Journal of the United Nations Economic Commission for Europe 10, no. 1 (August 1, 1993): 47–64. http://dx.doi.org/10.3233/sju-1993-10103.
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Asalomia, Laurențiu Bogdan, and Gheorghe Samoilescu. "Naval Energy Management System." International conference KNOWLEDGE-BASED ORGANIZATION 26, no. 3 (June 1, 2020): 20–25. http://dx.doi.org/10.2478/kbo-2020-0109.
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AbstractThe paper analyses the role of control and monitoring of electro-energetic equipment in order to reduce operational costs, increase profits and reduce carbon emissions. The role of SCADA and EcoStruxure Power systems is presented and analysed taking into account the energy consumption and its savings. The paper presents practical and modern solutions to reduce energy consumption by up to 53%, mass by up to 47% and increase the life of the equipment by adjusting the electrical parameters. The Integrated Navigation System has allowed an automatic control and an efficient management. For ships, the implementation of an energy efficiency design index and new technologies was required for the GREEN SHIP project.
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Kren, Leslie. "Activity Based Management (ABM) and Control System design." Accounting and Finance Research 7, no. 2 (January 26, 2018): 61. http://dx.doi.org/10.5430/afr.v7n2p61.
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AbstractThis paper provides a discussion of control system design choices under a system of Activity Based Management (ABM). The costs and benefits of control under ABM are compared to those under objective control based on outcomes or results. Fundamentally, effective control under ABM relies on the available information to superiors about subordinate performance. To use ABM as a control tool, depends upon understanding the choices available to managers and the subsequent actions they followed to meet ABM goals. Thus, ABM requires investment in sophisticated information system capabilities and a flatter organization structure for effective monitoring of managers choices and decisions.
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Toosi, Hossein, and Arezou Chamikarpour. "A New Cost Management System for Construction Projects to increase Competitiveness and Traceability in a Project Environment." Revista de Contabilidad 24, no. 1 (January 1, 2021): 31–47. http://dx.doi.org/10.6018/rcsar.357961.
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Un nuevo sistema de gestión de costes de proyectos de construcción para aumentar la competitividad y la trazabilidad para entornos de proyectos. El objetivo principal de la investigación es utilizar nuevos métodos de cálculo de costes en los proyectos de construcción para reducir y controlar las desviaciones de costes y algunas limitaciones que presentan los modelos tradicionales. La hipótesis de la investigación se basa en la capacidad sinérgica del cálculo de costes basado en actividades centradas en el rendimiento, en combinación con el método de cálculo de costes objetivo para fomentar la competitividad del sistema de control de costes para entornos de proyectos. El método se elaboró para controlar los gastos directos y generales del proyecto durante su ejecución. Se realizó una entrevista con 26 directores financieros en dos o cuatro ocasiones entre junio de 2016 y mayo de 2017 con el fin de validar y modificar el método. Siguiendo una entrevista semiestructurada, el método propuesto contribuyó a aumentar la precisión, la certidumbre y la rastreabilidad de los costes y proporcionó la integridad del sistema contable, técnico y operacional. Además, se analizan las desviaciones y se reducen los costes al considerar las condiciones competitivas y estratégicas. También se limita el coste objetivo de los paquetes de trabajo y se genera una alerta al finalizar cada uno de ellos. Además, de acuerdo con el test de Friedman, existe una capacidad competitiva significativa en comparación con el método convencional de control de costes en los proyectos y también se aplica en un estudio de caso. This research proposed a new method for project cost management based on Competitiveness and traceability in a case study and operational situation. The research hypothesis is based on the synergistic ability of performance focused activity-based costing in combination of the target costing method for encouraging competitiveness cost control system for project environments. The method was developed to control, direct and overhead costs of the project during its progress. Also, it uses the feature of activity-driven and different resource drivers to determine the types of costs with the effect of time driver for each activity. An interview was conducted with financial managers during two to four times with the aim of validating and modifying the method. According to a semi-structured interview, the proposed method contributed to increase the precision, certainty, traceability of costs and provided the integrity of the accounting, technical and operational system. It also analyzes deviations and reduces costs by considering competitive and strategic conditions. It's also limiting the target cost of work packages and causing an alarm on the completion of each. According to Friedman test, there is a meaningful competitive ability compared to the conventional cost control method in the projects and it is also implemented in a case study.
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González Pedraza, Rosario, and Pilar Lambán Castillo. "Costs Modelling Applied to Activities of Integrated Management." Key Engineering Materials 615 (June 2014): 124–29. http://dx.doi.org/10.4028/www.scientific.net/kem.615.124.
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Integration of the main formal management systems complying ISO 9001, ISO 14001, OSHAS 18001, UNE 166002 and SGE 21 results in the reduction of their implementation and maintenance costs. This paper proposes a cost control model applied to an integrated management system to calculate the costs of implementation and omissions of its activities and thus can be used as a support tool for decision making by management.
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Ashford, Norman J., Ngoe N. Ndoh, and Andrew S. Brooke. "Airport Ramp Risk Analysis and Management System." Transportation Research Record: Journal of the Transportation Research Board 1562, no. 1 (January 1996): 8–18. http://dx.doi.org/10.1177/0361198196156200102.
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The aviation industry is experiencing intense interest in the safety of handling operations at airports. This is because of the level of risk exposure identified in this area, the exposure of expensive aircraft to such high levels of risk, and the increasingly high cost of ramp accidents. The costs to the industry are becoming unacceptable; a global estimate has been made by Boeing of $2 billion per year to airlines. To minimize these costs and control the level of ramp accidents, an overall ramp safety management system approach is required that involves risk analysis and risk management. Risk analysis involves establishing the organization's risk profile, and risk management encompasses the various measures that can be implemented to minimize accidents, control loss, and transfer risk by insurance on the basis of the identified risk profile of an organization. A systems approach to ground handling risk analysis and a description of a spreadsheet-based model developed at Lough-borough University for ramp risk management within an organization, such as an airport, airline, or ground handling agent, are presented. The work has been carried out in response to the demonstrated need of industry to control in a systematic manner rapidly rising ramp accident costs that are currently almost universally treated as an unavoidable cost marginal to the core business.
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Klychova, Guzaliya, Alsou Zakirova, Amina Khusainova, Ekaterina Markovina, and Elena Zaharova. "Methodological basis of internal control in the costs management system of enterprises." E3S Web of Conferences 273 (2021): 10040. http://dx.doi.org/10.1051/e3sconf/202127310040.
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In modern conditions the functioning of enterprises is influenced by a number of factors, which include a tough competitive environment, limited material resources necessary to carry out production activities, the economic crisis caused by the pandemic COVID-19. The main tasks, which should be solved to increase the effectiveness of the company's activity, are tasks, connected with minimization of expenses for production, works and services. To solve these tasks, it is necessary to implement effective and rational internal control. The article's purpose consists of studying of organizational aspects and development of directions of improvement of methodical provision of internal control of production costs and product costing. As one of the tools of internal control it is recommended to use developed working documents of internal control. These documents make it possible to carry out effective planning of internal control; to evaluate effectiveness of internal control and accounting systems, to systematize information received during inspection of primary accounting and observation of norms of consumption of material assets during production; to generalize results of inspection and reflection of violations and mistakes revealed during internal control.
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Nazarova, Vera Leonidovna, Asiya Akanovna Korzhengulova, Alexey Alexandrovich Mesentsev, Alaydarkyzy Kalamkas, and Aida Mazhidovna Dauzova. "Efficient cost management." LAPLAGE EM REVISTA 7, no. 2 (January 7, 2021): 268–83. http://dx.doi.org/10.24115/s2446-6220202172714p.268-283.
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In a market economy requires a system of presentation of accounting information that would allow the most efficient use of available resources, it is also assumed that there is a choice of alternatives, it is required to select resources, sources of financing, forms and methods of investment, etc., that is, to make various management decisions that are related to the property of the organization. Therefore, to date, there is an urgent need to build an information and control system for managing production costs, in the relationship and interdependence of the indicators formed in it. Based on the existing principles, it seems necessary to create in the accounting management information and control system that meets the requirement of effective management of production costs to the greatest extent, when each Manager would make decisions to reduce costs and maximize profits. In the historical context, this was the main reason for the allocation of management accounting as an independent element of the accounting system.
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Christiaanse, Rob, and Joris Hulstijn. "Control Automation to Reduce Costs of Control." International Journal of Information System Modeling and Design 4, no. 4 (October 2013): 27–47. http://dx.doi.org/10.4018/ijismd.2013100102.
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Much compliance effort concerns adherence to contracts. Parties to a contract need to make sure that the other parties will deliver. To this end they may require additional controls in the business process to monitor delivery and induce contractual penalties when needed. Controls have costs. In this paper the authors argue that introducing fully automated controls will help to reduce control costs, because (i) they can prevent misstatements (compliance by design) or (ii) they increase the quality of evidence and thereby reduce the audit risk for the external auditor and corresponding audit fees. The line of reasoning is illustrated by a case study of the implementation process of automated controls on the procurement process for public transport services for the elderly and disabled. This is a complex and heavily regulated domain. The case study indicates that control automation makes monitoring compliance to contracts in such complex domains feasible and that using control automation can in fact reduce the costs of control.
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SOBCZAK, Paweł, and Jarosław WĄCHAŁA. "THE USE OF MODERN DRIVER CONTROL SYSTEMS AS PART OF THE TRANSPORT COMPANY MANAGEMENT SYSTEM." Zeszyty Naukowe Akademii Sztuki Wojennej 110, no. 1 (January 15, 2018): 37–49. http://dx.doi.org/10.5604/01.3001.0012.1462.
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Controlling operating costs and reducing them is one of the most important elements of transport management in today’s highly competitive market. Actions taken by transport companies should be carried out in two ways. On the one hand, the company must strive to obtain new transport orders, on the other hand, it should also take actions aimed at optimising the activities currently being undertaken. The article uses the method of examining documents. The research problem and the purpose of the article was to answer the question whether the use of modern driver control systems can be used not only to improve safety and driving comfort, but also to reduce the cost of transport services. The article compares the costs of transport services on similar routes using modern fleet equipped with two types of cruise control: traditional and adaptive.
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Segovia Ramirez, Isaac, Behnam Mohammadi-Ivatloo, and Fausto Pedro García Márquez. "Alarms management by supervisory control and data acquisition system for wind turbines." Eksploatacja i Niezawodnosc - Maintenance and Reliability 23, no. 1 (January 2, 2021): 110–16. http://dx.doi.org/10.17531/ein.2021.1.12.
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Wind energy is one of the most relevant renewable energy. A proper wind turbine maintenance management is required to ensure continuous operation and optimized maintenance costs. Larger wind turbines are being installed and they require new monitoring systems to ensure optimization, reliability and availability. Advanced analytics are employed to analyze the data and reduce false alarms, avoiding unplanned downtimes and increasing costs. Supervisory control and data acquisition system determines the condition of the wind turbine providing large dataset with different signals and alarms. This paper presents a new approach combining statistical analysis and advanced algorithm for signal processing, fault detection and diagnosis. Principal component analysis and artificial neural networks are employed to evaluate the signals and detect the alarm activation pattern. The dataset has been reduced by 93% and the performance of the neural network is incremented by 1000% in comparison with the performance of original dataset without filtering process.
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Plooy, L. H. E. C. "International comparison of industrial pollution control costs." Statistical Journal of the United Nations Economic Commission for Europe 3, no. 1 (January 1, 1985): 55–68. http://dx.doi.org/10.3233/sju-1985-3105.
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Luo, Dong Song, and Ji Ying Tuo. "Web-Based Heating Boiler Control System Research." Applied Mechanics and Materials 198-199 (September 2012): 1774–78. http://dx.doi.org/10.4028/www.scientific.net/amm.198-199.1774.
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Aiming at the defects of traditional heating boiler control systems, in Geographical limitations, waste of human resources etc. We combines Web technology with traditional heating boiler control strategies, developed a B/S,C/S mixed-mode control system, that allows workers look up data and control heating boilers from Website safely, no matter where the heating boiler located. Website is developed in ASP.NET, other programs are developed in VC++.NET. This system can improve management and production efficiencies, reduce human resources and operating costs.
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Torreglosa, J. P., P. García, L. M. Fernández, and F. Jurado. "Hierarchical energy management system for stand-alone hybrid system based on generation costs and cascade control." Energy Conversion and Management 77 (January 2014): 514–26. http://dx.doi.org/10.1016/j.enconman.2013.10.031.
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ZOLOTUKHINA, I. V., I. N. KAZAKOVA, and V. L. KARACHURIN. "ECONOMIC ASPECT OF MANAGING THE COSTS OF ECONOMIC SUBJECTS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2, no. 3 (2020): 53–59. http://dx.doi.org/10.36871/ek.up.p.r.2020.03.02.009.
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The article highlights the issues of improving the enterprise cost management system in the current economic conditions. In this aspect, issues related to the problem of choosing a control method are considered; the advantages and disadvantages of traditional and innovative cost management systems are considered.
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Janiak, Magdalena. "Integration of Risk Management into Management Control System from a Pragmatic Constructivist Perspective." Proceedings of Pragmatic Constructivism 5, no. 2 (January 16, 2017): 38–55. http://dx.doi.org/10.7146/propracon.v5i2.25109.
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The idea of the paper is to inform risk management (RM) with the pragmatic constructivist (PC) perspective, and tosimultaneously integrate risk management with management control systems (MCS) bearing in mind that the key to thePC perspective is that risk information has both subjective and objective components. The paper will (1) Show how toimprove Risk Management systems using the Pragmatic Constructivist perspective. (2) Demonstrate how to use thePragmatic Constructivist perspective to integrate Risk Management into Management Control Systems. (3) Provide acase study to apply the theory by showing how Management Control System can govern Risk Management fromPragmatic Constructivist perspective. Applying the case study finds out mainly that action control in a form of two-waycommunication between actors (managers and technicians) at the process of risk identification, risk analysis, decisionmaking and monitoring, risk reality is necessary. Results controls direct attention to facts entered by actors according totheir expertise and level of influence. Personnel control enables to choose people with common values and necessarycompetencies to share knowledge for risk management. In this way actor-based reality with the actors being co-authorsof the reality can take place. The main implications of the research suggest that: 1) the successful integration of RM intoMCS requires pragmatic constructivist reality to applied by providing the contribution from all the actors so that theRM system is practical, and 2) RM should be designed to gather some subjective data from the ground level (e.g. on theprobability of an incident recurring and the potential costs of any particular type of incident) to balance the objectiveinformation gathered so that the PC approach can support RM and MCS.
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Vozniak, Oleksandr, Andrii Shtuts, and Mykhailo Zamrii. "COLLECTOR ENGINE CONTROL SYSTEM." ENGINEERING, ENERGY, TRANSPORT AIC, no. 2(113) (June 29, 2021): 57–66. http://dx.doi.org/10.37128/2520-6168-2021-2-7.
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One of the main features of the current stage of scientific and technological progress is the wider use of microelectronics in various sectors of the economy, which is constantly growing. The role of microelectronics in the development of social production is determined by its almost unlimited possibilities in solving various problems in all sectors of the economy, its profound impact on the culture and life of modern man. Particular attention is now paid to the introduction of microprocessors that solve the problem of automation of control of mechanisms, devices and equipment. Adapting the microprocessor to the conditions of a particular task is mostly done by developing appropriate software, which is then stored in program memory. Hardware adaptation in most cases is performed by connecting the necessary integrated circuits and I / O that meet the problem to be solved. In the given work the microprocessor system of regulation of turns of the collector motor of a direct current is developed. The microprocessor system is developed on the basis of the KM1816 BE 51 microprocessor using a DAC. The microprocessor program changes the engine speed in the range from 1000 to 3000 rpm. In microprocessor technology there is an independent class of large integrated circuits (BIS) - single-chip microcomputers (OMEOM), which are designed to "intellectualize" devices for various purposes. The architecture of single-chip microcomputers is the result of the evolution of microprocessors and microprocessor systems, due to the desire to significantly reduce their hardware costs and cost. Typically, these goals are achieved both by increasing the integration of the BIS and by finding a compromise between cost, hardware costs and technical characteristics of the OMEOM. Development of control systems on single-chip microcomputers is one of the most promising areas in the field of process automation, control and management.
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Kontsevoy, Gregori R., Dmitry N. Ermakov, Natalia I. Rylova, Valentina P. Leoshko, and Margarita F. Safonova. "Management accounting of agricultural production: improving planning and standardization of costs in the management information system." Revista Amazonia Investiga 9, no. 27 (March 21, 2020): 284–93. http://dx.doi.org/10.34069/ai/2020.27.03.31.
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The problems of organizing effective management accounting of agricultural production through the widespread use of economic methods, both production management and accounting and management methods and the development of their information functions, are very relevant and necessary. Management accounting in modern times is a universal integrated mechanism for the accounting and management activities of an agricultural organization. The management accounting information system should be oriented towards solving complex issues and making managerial decisions quickly. The purpose of the study is the rationale for rationing, planning and management accounting of costs, their control and analysis of production results in the agricultural management information system. The subject of the study is management accounting, while principles are formulated and new methods for rationing labor, material and biological costs of agricultural production are proposed. A unified nomenclature of cost items has been developed for planning, managerial accounting, analysis and control, both for individual production, accounting and planning objects, as well as for self-supporting units (responsibility centers) and the organization as a whole. For the organization of rationing, planning and management accounting of production costs, the sequence of implementation of special procedures is defined, a unified nomenclature of cost items is developed based on the basic conditions of requirements, which include classification attributes, degree of cost participation in the creation of new products, cost control by hierarchical levels of management. It is concluded that by comparing the actual and planned costs for the production of a particular object of planning and accounting, it is possible to analyze their cause and effect deviations, deviations of the actual marginal income and operating profit of the production of these products from their normative values by changing each specific cost item.
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Ермакова, Татьяна, Tat'yana Ermakova, Оксана Ромашкова, Oksana Romashkova, Людмила Пономарева, and Lyudmila Ponomareva. "ADVANCED STRUCTURE OF EDUCATIONAL SYSTEM CONTROL." Bulletin of Bryansk state technical university 2019, no. 6 (June 27, 2019): 84–91. http://dx.doi.org/10.30987/article_5d1085200de2d2.98342527.
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The paper reports the aim of the work which with the use of common techniques used in the theory of graphs is applied in order to develop a simulator of an updated management structure for an educational system (improved one, taking into account a current state of an educational sphere), the purpose of its creation consists in costs reduction of different resources at the amalgamation of various companies and enterprises of an educational sphere into a local educational complex (EC).
As a result of an investigation there is developed a graph model of an updated organizational structure of the consolidated educational system (ES). The simulator developed and aimed for updating the created organizational structure of the EC allows analyzing the particulars of the available organizational structure and managing financial flows within the ES itself, and it also contributes to the growth of management process effectiveness in existing and updated educational institutions.
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Митрофанова, Elena Mitrofanova, Эсаулова, and Irena Esaulova. "Personnel Costs Management in an Organization (Lecture 4)." Management of the Personnel and Intellectual Resources in Russia 3, no. 6 (December 15, 2014): 41–48. http://dx.doi.org/10.12737/7299.
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The paper continues the compendium of lectures on “Personnel Management Economics” under the Bachelor-degree program. The concept of «personnel costs»
is defi ned, personnel costs are classifi ed. Examined are factors, determining the size of an organization’s personnel costs. The system of personnel costs management
is characterized in terms of its essence and constituents, the objective of personnel costs management is clarifi ed, ways to manage it are revealed.
Also specifi ed is how to manage and control various categories of personnel costs, such as payroll costs, training costs, costs of a company’s social commitments
and social safeguard.
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Burnaby, Priscilla, Susan Hass, and Anthony O'Reilly. "Generic Health Care Hospital: The Road to an Integrated Risk Management System." Issues in Accounting Education 26, no. 2 (May 1, 2011): 305–19. http://dx.doi.org/10.2308/iace-10019.
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ABSTRACT Three related areas—Sarbanes-Oxley's requirements for control reports, COSO's Enterprise Risk Management (ERM) suggested control structure, and the enterprise risk management process—need more classroom materials to demonstrate to students the importance of a cohesive risk analysis process and control system for an organization to be successful and competitive. This case requires students to understand the importance of risk management, the implementation of an internal control structure, and a controls review in a hospital setting for compliance and administration of Medicare and Medicaid costs. Although the facts of the case are based on professionals' consulting experiences, the hospital in the case is fictional and is a composite of many client engagements. This case is appropriate for an analysis for potential fraud, a Sarbanes-Oxley Act (SOX) review of risks and internal controls, assessment of compliance with laws and regulations, and implementation of an enterprise-wide risk management system.
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Cabral, Marta, Dália Loureiro, Maria do Céu Almeida, and Dídia Covas. "Estimation of costs for monitoring urban water and wastewater networks." Journal of Water Supply: Research and Technology-Aqua 68, no. 2 (January 30, 2019): 87–97. http://dx.doi.org/10.2166/aqua.2019.043.
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Abstract In many water distribution systems, water losses are a major problem and an integrated management strategy is required for both the efficient use of water resources and the minimisation of non-revenue water. For foul sewer systems, the inflow of stormwater and infiltration of groundwater affects the management of both sewer systems and wastewater treatment plants. Monitoring of flows represents a critical task within approaches for control of either water losses in distribution systems and infiltration and rain-induced inflows in foul systems. Implementation of monitoring typically involves the following steps: (i) system information updating and digital mapping; (ii) system zoning; and (iii) system flow monitoring. Costs for monitoring are essential for utilities to estimate more accurately the costs of control of water losses, infiltration and inflow and to support more robust decision-making. Costs and infrastructure data were collected from 20 Portuguese water and wastewater utilities. Multiple linear regression analysis is used to obtain cost functions for meter chambers as a function of the volume and for purchase and installation of flow meters as a function of nominal diameter in water supply systems. For the steps of system information updating, digital mapping and system zoning single unit costs are estimated.
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Bostan, Ionel, Aliona Bîrcă, Viorel Țurcanu, and Christiana Sandu. "Systemic Approach to Management Control through Determining Factors." Journal of Risk and Financial Management 11, no. 4 (October 22, 2018): 65. http://dx.doi.org/10.3390/jrfm11040065.
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This article aimed to analyse the influence of the main factors on management control used in optimization activities, in order to reach the strategic goals of a company. Agency, transactional costs and contingency theories have been analysed from the traditional perspective. This study reviewed resource-based, institutional, planned behaviour and upper echelon theories, and underlined the main features of management control processes. Empirical evaluation was conducted using data collected from interviews of top management of the main and secondary segments of the Bucharest Stock Exchange. Consequently, we showed the specific features of the systemic approach to management control by means of its determining factors: control environment, management strategies and budgetary system, operational control and the performance appraisal system.
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Kutsyk, Petro, Kostiantyn Redchenko, and Roman Voronko. "MANAGEMENT CONTROL AND MODERN DECENTRALIZED TECHNOLOGIES." Baltic Journal of Economic Studies 6, no. 4 (November 24, 2020): 98–102. http://dx.doi.org/10.30525/2256-0742/2020-6-4-98-102.
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Modern decentralized technologies, such as distributed registries, blockchain, smart contracts and decentralized autonomous organizations (DAO), are becoming more popular every year. Therefore, the subject of our research, the results of which are presented in this article, is the processes of digitalization in the field of management control and key technologies that allow to organize an effective system of management control in a decentralized organization. The success of management control is determined not only by its ability to identify and correct undesirable deviations in a timely manner, but also by the presence of a special corporate culture based on trust and fairness. Moreover, a positive corporate culture reduces the need for a number of control procedures designed to compensate for the lack of trust within the company. This effect can also be seriously enhanced by modern digitalization technologies. The research methodology included a broad review of literature sources and a comparative analysis of modern concepts of decentralized management, as well as drawing conclusions about promising ways to evolve management control systems. The aim of the study is to identify the impact on management control systems of modern technologies such as blockchain, smart contracts and decentralized autonomous organizations. The authors summarized the experience of applying these technologies in management control systems, which are designed to ensure high individual and team performance to achieve the strategic goals of the company. The conclusion is that the blockchain-based decentralized autonomous organization (DAO) is changing the forms and methods of management control, increasing the role of collective decisions and opening the way for employee initiative. DAO can significantly reduce internal and external transaction costs, including costs associated with the management and operation of management control systems. Different procedures for approval, confirmation and verification, as well as the adoption of standard management decisions are unified and automated. Accordingly, the time and the total amount of effort spent by managers to perform routine actions related to monitoring and control of employees' actions is reduced. Decentralization of control also reduces the impact of administrative procedures and ensures a higher level of trust within the organization. The decentralized model of management control is relevant for various areas of business and management, but special prospects can be seen in the field of decentralized finance (DeFi), where a wide range of professional controllers and users can be involved in auditing smart contracts and identifying shortcomings in financial services.
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Sergiy Bardash and Tatiana Osadcha. "IDENTIFICATION OF MANAGEMENT FUNCTIONS OF TRANSACTION COSTS IN RENTAL RELATIONS." European Cooperation 4, no. 44 (October 1, 2019): 79–90. http://dx.doi.org/10.32070/ec.v4i44.67.
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The urgency of the research consists in the existence of problem issues related to managing transaction costs in terms of rental relations, the main ones being their identification, measurement, accounting, control and analysis. The root cause of the existence of these problems is the uncertainty of procedural content and the composition of the management functions of transaction costs. The purpose of the research is to determine the composition, interconnection and content of the main management functions of transaction costs. The research methodology is dialectical, abstract-logical and bibliographic methods, by which, based on the critical analysis of the main management functions of transaction costs, the composition of the main management functions of transaction costs is determined; techniques of induction, deduction, analysis and synthesis are applied to identify the content of the management functions of transactional costs of the enterprise as the basis for formation of an interaction system of the management mechanism of such costs. It has been established that management of transaction costs is an obligatory component of the dynamic management process of a business entity, which must be harmonized with the general management process and be consistent with its main purpose – to achieve high economic results of the enterprise. The structure of the main management functions of transaction costs (planning, organization, motivation, accounting, control, analysis, adjustment and coordination), logic of their implementation, interconnection and essence within the framework of implementation of rental relations are established. The practical significance of the research is to create a basis for building a management system for transaction costs and to determine the conditions for its effectiveness. The obtained scientific results will form the prospects for further research, which will consist in determining the elements of the system and the mechanism of transaction costs management by entities of rental relations.
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Pataky, J. "Methodological aspects of an improvement of calculation information system in agricultural companies ." Agricultural Economics (Zemědělská ekonomika) 48, No. 3 (February 29, 2012): 130–33. http://dx.doi.org/10.17221/5461-agricecon.
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Phenomenalistic data of the development of prime costs in agriculture-oriented companies inSlovakia indicate that they have considerably increased in the main production, intracompany services and the company as a whole. Therefore, the management of a company has to apply an economic approach to cost management. Recommendations to build up a control structure of the cost system in the agricultural primary production are presented and its rational connection with actual costing, which uses algorithms of unconventional calculation methods, is analysed. In the cost system control structure, costs are recommended to be divided in two levels, namely by groups of activities and classification by elements of cost and by the relationship to outputs covering agricultural products. Using a general model, the objectives analysed are implemented in the livestock production aimed at dairy cow breeding.
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Evans, William K., Michael C. Wolfson, William M. Flanagan, Janey Shin, John Goffin, Anthony B. Miller, Keiko Asakawa, et al. "CANADIAN CANCER RISK MANAGEMENT MODEL: EVALUATION OF CANCER CONTROL." International Journal of Technology Assessment in Health Care 29, no. 2 (March 20, 2013): 131–39. http://dx.doi.org/10.1017/s0266462313000044.
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Objectives:The aim of this study was to develop a decision support tool to assess the potential benefits and costs of new healthcare interventions.Methods:The Canadian Partnership Against Cancer (CPAC) commissioned the development of a Cancer Risk Management Model (CRMM)—a computer microsimulation model that simulates individual lives one at a time, from birth to death, taking account of Canadian demographic and labor force characteristics, risk factor exposures, and health histories. Information from all the simulated lives is combined to produce aggregate measures of health outcomes for the population or for particular subpopulations.Results:The CRMM can project the population health and economic impacts of cancer control programs in Canada and the impacts of major risk factors, cancer prevention, and screening programs and new cancer treatments on population health and costs to the healthcare system. It estimates both the direct costs of medical care, as well as lost earnings and impacts on tax revenues. The lung and colorectal modules are available through the CPAC Web site (www.cancerview.ca/cancerrriskmanagement) to registered users where structured scenarios can be explored for their projected impacts. Advanced users will be able to specify new scenarios or change existing modules by varying input parameters or by accessing open source code. Model development is now being extended to cervical and breast cancers.
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Teichgräber, B., P. Arendt, H. Brockmann, and F. Obenaus. "Remote control system for the operation of 65 WWTPs." Water Science and Technology 45, no. 4-5 (February 1, 2002): 461–67. http://dx.doi.org/10.2166/wst.2002.0650.
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The present report discusses the monitoring system for approximately 340 facilities for water management of the Emschergenossenschaft and Lippeverband. It is based on the operation control system of the wastewater treatment plants (currently 61) and the pumping stations of the Lippeverband, which has been created since 1985. For the near future, the integration of the plants of the Emschergenossenschaft including storm-water tanks is scheduled. The current connection ratios of the WWTPs which are to be monitored vary between 500 and 1,940,000 Population Equivalents. The data recorded at each plant are transmitted to the allocated catchment area centre and then to the district centres. The encompassing monitoring centre serves the integrated control of all plants. The comprehensive remote control is managed through the presentation of relevant plant-type-specific system parameters. The investment costs of approximatelyt 33,000 €/plant and annual costs of 9,400 €/plant stand against a considerable increase of the operation safety and the reduction of manpower.
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Yu, Hong Yan, Teng Xiao Yang, and Xin Fu. "Design and Implementation of Cloud Management System." Applied Mechanics and Materials 644-650 (September 2014): 3398–401. http://dx.doi.org/10.4028/www.scientific.net/amm.644-650.3398.
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Cloud computing can improve corporate IT operational efficiency and reduce maintenance costs on enterprise PC terminal after centralizing computing and IT services. However, computing resources centralization makes security control and management particularly complicated. Without moderate isolation and security policy, one computer infected by virus can cause the whole network paralysis in cloud computing. It is absolutely necessary to develop "cloud management system" in cloud computing. In this paper, we analysis cloud management system architectures, build a cloud management system conceptual model, and design cloud management system deployment. We also implement cloud management system integrating a variety of technologies including host virtualization technology, virtual host automatic backup management, virtual host blocking and audit technique, and cloud computing access control etc. The cloud management system can guarantee the security of cloud computing, and provide a more economical and more reasonable solution to the cloud service users.
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Elkazaz, Mahmoud, Mark Sumner, Seksak Pholboon, Richard Davies, and David Thomas. "Performance Assessment of an Energy Management System for a Home Microgrid with PV Generation." Energies 13, no. 13 (July 3, 2020): 3436. http://dx.doi.org/10.3390/en13133436.
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Home energy management systems (HEMS) are a key technology for managing future electricity distribution systems as they can shift household electricity usage away from peak consumption times and can reduce the amount of local generation penetrating into the wider distribution system. In doing this they can also provide significant cost savings to domestic electricity users. This paper studies a HEMS which minimizes the daily energy costs, reduces energy lost to the utility, and improves photovoltaic (PV) self-consumption by controlling a home battery storage system (HBSS). The study assesses factors such as the overnight charging level, forecasting uncertainty, control sample time and tariff policy. Two management strategies have been used to control the HBSS; (1) a HEMS based on a real-time controller (RTC) and (2) a HEMS based on a model predictive controller (MPC). Several methods have been developed for home demand energy forecasting and PV generation forecasting and their impact on the HEMS is assessed. The influence of changing the battery’s capacity and the PV system size on the energy costs and the lost energy are also evaluated. A significant reduction in energy costs and energy lost to the utility can be achieved by combining a suitable overnight charging level, an appropriate sample time, and an accurate forecasting tool. The HEMS has been implemented on an experimental house emulation system to demonstrate it can operate in real-time.
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Bernacki, Edward J., and Shan P. Tsai. "Ten Years’ Experience Using an Integrated Workers’ Compensation Management System to Control Workers’ Compensation Costs." Journal of Occupational and Environmental Medicine 45, no. 5 (May 2003): 508–16. http://dx.doi.org/10.1097/01.jom.0000063629.37065.0c.
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Xu, Jin, Da Tao Yu, Zhong Jie Yuan, Bo Li, and Zi Zhou Xu. "Implementation of Marine Environment Monitoring Data Quality Control System." Advanced Materials Research 926-930 (May 2014): 4254–57. http://dx.doi.org/10.4028/www.scientific.net/amr.926-930.4254.
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Traditional artificial perception quality control methods of marine environment monitoring data have many disadvantages, including high labor costs and mistakes of data review. Based on GIS spatial analysis technology, Marine Environment Monitoring Data Quality Control System is established according to the Bohai Sea monitoring regulation. In the practical application process, it plays the role of improving efficiency of quality control, saving the manpower and financial resources. It also provides an important guarantee for the comprehensive analysis and management of marine environment data.
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Bates, Maynard E. "MANAGING ENVIRONMENT TO OPTIMIZE PRODUCTION AND MINIMIZE COSTS." HortScience 25, no. 9 (September 1990): 1182b—1182. http://dx.doi.org/10.21273/hortsci.25.9.1182b.
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Increased production and reduced costs are goals of all plant growers. As a rule, introduction of computer-based control of the plant environment in a well-designed greenhouse will result in yield increases of thirty percent (30%) over other control techniques. A simple model will show how these changes impact profitability.New technologies in sensors, interfaces, computers, software, and plant growth knowledge are being applied to management of the crop environment. Examples of direct canopy temperature measurement, online plant weight measurement, integration and control of photosynthetic photon flux, and nutrition control will be presented. Integrated process control is replacing setpoint maintenance. Models are being developed for incorporation into environmental control systems. Examples for solar irradiance and crop growth will be demonstrated.Ultimately expert systems based on artificial intelligence technology will manage crop production in controlled environments. These systems will incorporate information on crop genome, local climate, cultural practices, pests and diseases, economics, and markets, in addition to environmental control. A possible configuration of the hardware and software for such a system will be discussed.
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Song, Xinjian. "Implementation of Centralized Administration and Management of Funds in Enterprise Groups." Proceedings of Business and Economic Studies 4, no. 4 (August 27, 2021): 166–71. http://dx.doi.org/10.26689/pbes.v4i4.2407.
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Enterprise groups are characterized by multiple levels of enterprises with large scales of assets and complex business models. In the process of administration and management of funds, there are often some problems, such as unreasonable internal funds allocation, high financing costs, and flawed funds control. Centralized fund management is a tool for the overall allocation of intra-group funds and the coordinated management of group investment and financing. It can optimize the resource allocation of enterprise groups and reduce financing costs as well as capital risks. By selecting centralized fund management, establishing control and early warning system, as well as building information system and other steps, enterprise groups can better implement centralized fund management and improve their capital control.
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Ji, Zhi Gang, and Ling Xi Liu. "An Integrated Management Control Information System for Mine Production Based on Three-Tiered Structure." Applied Mechanics and Materials 34-35 (October 2010): 845–49. http://dx.doi.org/10.4028/www.scientific.net/amm.34-35.845.
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As the supporting means for the development of enterprise, the construction of management control information system requires to be improved and upgraded continually in accordance with the development of China mine enterprises. Facing to China mine enterprises, the management control information system of production and operation based on three-layer structure is an integrative solution by combining management and control. The three-layer structure includes Enterprise Resource Planning (ERP), Manufacturing Execution System (MES), and Process Control System (PCS). Composed by inter-related systems of PCS, MES and ERP, the comprehensive and automatic system architecture can integrate them as a whole through the promotion of control technology, computing technology, and optimization technology, and can achieve the comprehensive application of mine information, control effectively the operating costs in mine production, improve production and management efficiency, enhance the core competitiveness of enterprises, and enable the production and operation management of mine enterprises to make a substantial step up.
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Wen, Jing Ya, Yan Hu, Zhao Sun, Zhuang Li, and Yu Li. "An Interval Optimization Model of Regional Pollutant Total Amount Control Based on a SEM Total Control Evaluation Index System." Advanced Materials Research 599 (November 2012): 472–75. http://dx.doi.org/10.4028/www.scientific.net/amr.599.472.
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Facing serious environmental forms and combining structure, engineering and management emissions reduction (SEM), this paper had drew up a SEM total control evaluation index system, and built an interval optimization model of regional pollution total amount control which minimized the emission reduction costs. Through the application of model case, the interval optimal model had obtained a reasonable scheme. The minimum total costs of emission reduction was [461.51, 531.19] (108 yuan), decreasing -1.75%~11.59% comparing with the recommended scheme (522.03, 108 yuan), while the maximum emissions reduction of COD, NH3-N, SO2 and NOX were [42.58, 48.32], [6.92, 7.80], [30.72, 34.96], and [23.21, 26.78] (104 tons). The interval optimal result provides policymakers an excellent decision, expands the range of macro-decisions and controls countermeasures for pollutant total amount control program.
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Клычова, Гузалия, Guzaliya Klychova, Ролик Алборов, Rolik Alborov, Светлана Концевая, and Svetlana Koncevaya. "MANAGERIAL COST ACCOUNTING AND CONTROL OF EFFICIENCY OF PRODUCTION OF AGRICULTURAL PRODUCTS." Vestnik of Kazan State Agrarian University 12, no. 3 (January 11, 2018): 96–104. http://dx.doi.org/10.12737/article_5a1d9d002cd116.06368026.
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The production of crops and livestock under modern conditions remains a time-consuming, complex, and social and significant problems of agricultural activities. The solution of this problem requires the development of intensification processes of agricultural production and introduction of new modern technologies of cultivation of biological assets. All this allows to significantly increase production volumes, improve product quality and reduce sebestoimosti the basis of rationalization of production and management of agricultural activities. In successfully addressing these challenges to achieve food independence and security of the country plays an important role in the improvement of management accounting of production costs in agriculture by identifying and selecting objects reflect costs (object of analytical accounting), use the most advanced methods and systems of accounting, control and evaluation of production costs. In the article the practical recommendations for improving the organizational, methodological and technical aspects of management accounting, control and analysis of production costs of crop products and livestock. The approbation of these developments carried out in JSC "July JIGSHA" zavyalovsky district, skhpk (kolkhoz) im. Michurina Vavozhskoe district of the Udmurt Republic. The results of testing confirmed that information – analytical and monitoring and evaluation functions of management accounting are implemented in conjunction as a single tool of technology and mechanism of the practical development of content and structural aspects of managerial cost accounting in the performance management system of agricultural production.
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Csapo, Jozsef Levente, and Cornel Brisan. "Aspects Concerning New Trend in Management Control Systems Design and Implementation Strategy." Applied Mechanics and Materials 659 (October 2014): 595–600. http://dx.doi.org/10.4028/www.scientific.net/amm.659.595.
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This paper provides an overview on Management Control Systems (MCS), a historical review of the different trends in the control systems design and the common characteristics of main trends. MCS developed from closed and formal systems, based on cost and financial control, in complex, fully computerized, open and dynamic systems, which considers the psychosocial and cultural aspects and continuously adapt themselves to the organization’s needs. The performance level of the control system affects the success of the organization. The implementation process of MCSs, in newly acquired entities, follows about the same pattern as its development scheme, starting with the implementation of formal systems of costs and financial control followed by the development/adaptation of specific support systems for industrial areas and completed through the assimilation of the organizational culture. Although the control is one of the most important instruments, meant for achieving the objectives, it has to fulfill the efficiency principle: the costs involved with the control process cannot excess the benefits it will generate. The MCS would be adapted to the specific characteristics of the production unit, but it must retain its formal aspects to not diminish the comparability of the established key performance indicators. The performance level of the acquired entity and sociocultural aspects will determine the integration strategy, which can vary from instantly reform of whole organizational structure and practices till introducing only the performance monitoring system. The goal of the paper is to introduce the Computer Assisted MCS as a new trend in MCS design and to provide a summary of the implementation strategy as part of integration process of newly acquired entities.
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Clark, Stephen D., and Matthew W. Page. "Cycling and Urban Traffic Management and Control Systems." Transportation Research Record: Journal of the Transportation Research Board 1705, no. 1 (January 2000): 77–84. http://dx.doi.org/10.3141/1705-12.
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Since the 1950s, cycling has been a declining mode of travel in the United Kingdom. During this same period, sophisticated techniques for managing traffic in the urban environment have been developed. Given these circumstances, the presence of cyclists is often ignored by urban traffic control (UTC) systems, which are dominated by consideration of the flows and journey times of private motorized vehicles. Authorities are enthusiastic about the promotion of cycling as a mode of travel and are looking to see if this can be assisted by use of traffic management systems. The fact that cyclists and potential cyclists vary considerably in their abilities and performance, as well as in their attitudes to timesaving and safety, is highlighted. The context of the problem is set, the specific issue of detection of cycles is examined, the potential for implementation of priority measures in different types of UTC systems is discussed, and the issue is illustrated with some actual installations. Limited European evidence would suggest that only minimum effort is needed to take explicit account of cycling when a UTC system is being implemented. This supports the idea that cyclists can be given a higher degree of consideration within a UTC system without incurring significant additional costs. Only when cycling achieves a near-dominant proportion of the trips within a city and is growing in volume, as is the case in China, is explicit consideration to cyclists given.
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Teixeira Reis, Rogério, Bruno Pereira Barella, and Marcelo Henrique Stoppa. "Management and Control of Cattle Using Identification by RFID Technology." International Journal for Innovation Education and Research 7, no. 7 (July 31, 2019): 301–16. http://dx.doi.org/10.31686/ijier.vol7.iss7.1612.
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Here is presented a survey of the most common cattle identification methods comparing advantages, disadvantages and costs in the utilization of a new Identification model that uses tags with Radio Frequency Identification Devices (RFID). From there, a RFID system of evaluation is proposed for management automated. When the herd pass through a monitored portal, it can be obtained the immediate identification of each animal. Three tests were performed to verify the better position of the RFID reader in order to determine a setting for it and verify that the settings selected for the assembly of the system remains adequate. The use of this system gives the producer an electronic identification, facilitating the management, identification and control of the herd.
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Stigliani, Lucia, and Cosimo Resina. "SELOMA: Expert System for Weed Management in Herbicide-Intensive Crops." Weed Technology 7, no. 3 (September 1993): 550–59. http://dx.doi.org/10.1017/s0890037x00037337.
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A practical expert system is needed to handle POST weed control in herbicide-intensive crops such as wheat, barley, oat, rye, sugarbeet, corn, and sorghum. SELOMA is an expert system having a step-by-step problem-solving procedure closely resembling what a weed management expert would follow. It is based on field surveys of weed density, and crop and weed growth stage and height. SELOMA evaluates weed competitiveness and provides weed management advice. It suggests whether or not to intervene, chemical and mechanical weed control treatments, and selects the best herbicides, including commercial formulations, costs, and optimal dosages.
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Yu, Feng Qin, Jun Wang, and Feng He Wu. "The Design of Rolling Steel Computer Aided Manufacturing System Based on Internet." Key Engineering Materials 621 (August 2014): 543–48. http://dx.doi.org/10.4028/www.scientific.net/kem.621.543.
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The production of rolling steel is a complicated process which includes management of production operations and production process. The former includes costs accounting, procurement plan of raw materials and auxiliary materials and quality control. The latter includes devices, technology and production rhythm of iron making, steel making, casting and rolling. Nowadays, the departments of these two have adopted the computer managing system to improve the efficiency of management. But the concept of collective design of CIMS is not considered thus the computer control system and operations management computer system are isolated. Furthermore, resources are not shared and information is not integrated among the systems thus enterprise competitiveness decreases. This paper designs the rolling steel computer aided manufacturing system based on internet and introduces the three levels system structure of CIMS technology strategy as well as the key technology. This study is of great significance not only in the integration of rolling steel production systems and the sharing information, but also in upgrading the steel enterprises, reducing costs and increasing enterprise competitiveness.
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Timofejevas, Andrius, and Kęstutis Čiuprinskas. "THE ANALYSIS OF BALANCING WATER COOLING SYSTEMS AND MAKING MANAGEMENT DECISIONS REGARDING OFFICE BUILDINGS." Mokslas - Lietuvos ateitis 2, no. 5 (October 31, 2010): 109–14. http://dx.doi.org/10.3846/mla.2010.101.
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The paper analyses a cooling system installed using 268 fan coils and having an area of 7900 m2 in a public building situated in Vilnius city. A comparison between a constant flow system having three way valves, a variable flow system having manually balanced valves and a variable flow system having automatically balanced control valves is made. The analysis has been performed to find out initial investments, installation costs and operating costs during 10 year period. Calculation has showed advantages of the variable flow. The overall cost of the system having manually balanced and two way control valves is 20% lower than that of the constant flow system. The overall cost of the system having automatically balanced control valves is 37% lower than that of the constant flow system. The marked differences may increase in case of growth in electricity price.
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Kubon, M., and A. Krasnodębski. "Logistic costs in competitive strategies of enterprises." Agricultural Economics (Zemědělská ekonomika) 56, No. 8 (August 20, 2010): 397–402. http://dx.doi.org/10.17221/67/2010-agricecon.
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The thesis focuses mainly on primary logistic strategies as well as the place and structure of logistic costs in the accounting system of an enterprise. The final element was an analysis of logistic costs on the example of 50 enterprises specialising in agricultural production. The obtained results of empirical studies prove that costs of logistic infrastructure form a significant part of general costs, which can be reduced through proper management. Consequently, as far as the creation of the competitive edge is concerned, it is important to identify and control these costs precisely and continuously in the structure of enterprise operation costs.
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Iorsh, Vladimir. "How to implement an asset management system in an enterprise." Upravlenie kachestvom (Quality management), no. 1 (January 1, 2021): 8–15. http://dx.doi.org/10.33920/pro-1-2101-02.
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The main idea of asset management is to find a balance between the performance of assets, the risks and costs associated with assets. This is not an easy optimization task that requires continuous solution, since the point of this balance shifts during the asset lifecycle. To solve it, the company needs an asset management system. About the introduction of an automated asset management system, processes of diagnostics of automated process control system equipment
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Dong, Da Wei. "Research and Design on Workshop Job Management System Based on Web Electronic Digital Signage." Advanced Materials Research 816-817 (September 2013): 1181–84. http://dx.doi.org/10.4028/www.scientific.net/amr.816-817.1181.
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The workshop job management system for improving manufacturing productivity and workshop information management plays an important role, while the electronic digital signage is seen as the core of shop floor control system. In this paper, the traditional electronic signage is proposed based on a new electronic digital signage network design, and its integration into the shop floor management systems. This paper developed job shop management system based on web electronic digital signage, the effective integration of existing hardware and software resources of the workshop, rational allocation of production resources of the workshop, the workshop production operations management to achieve digital control, reducing the workshop production costs, improve business efficiency. This paper presents the design of specific methods, and the establishment of a specific management model.