What is the main basis of the PHA analysis method?

Activity BaseCL Costing, abbreviated as ABC, refers to an indirect cost allocation method that takes the activity as the overhead expense collection object, collects the resource cost to the activity through the confirmation and measurement of resource drivers, and then collects the activity cost to the product or customer through the confirmation and measurement of the activity driver. This method was developed in the mid-80s of the 20th century by Robert Robert, a well-known accountant at Harvard University. Robert Kaplan and Robin.

Robin Cooper was founded. It is the most advanced, widely adopted and fastest-expanding cost system in the West. At present, ABC has been widely and maturely used in the West, and more than 60 non-manufacturing enterprises, including financial enterprises, have adopted more than 60 applications.

A number of international commercial banks, such as Citibank and Rabobank, have implemented ABC to cope with the fierce competition after financial liberalization, electronicization and internationalization. The implementation of ABC has become an inevitable choice for bank reengineering.

The risk assessment process is an audit procedure implemented by a certified public accountant to understand the auditee and its environment in order to identify and assess the risk of material misstatement at the financial statement level and the recognition level, regardless of whether the misstatement is due to fraud or error.

The risk assessment methods in the HSE management system can be roughly divided into four models:

One is the safety checklist method, which is mainly based on relevant laws and regulations and the experience accumulated in the past, compiling a checklist and inspecting each item. The checklist is convenient and easy to use, and can be as simple or complex as needed. Although this method is simple, it works very well.

The second is the hazard index evaluation method, which is mainly applicable to the safety evaluation of chemical industrial processes. Compared with safety checklists, this method is more detailed and in-depth, and can quantify and classify the hazards of the process. In the early stage, the law was mainly aimed at the process itself, and it involved less factors such as personnel and management, and now more management has been considered.

The third is the method of safety system engineering, which can make a detailed description and logical analysis of the process, and can make a comprehensive analysis from the aspects of process, equipment and personnel operation and management. This method can be used for qualitative analysis, and some can also do more accurate quantitative calculations, which requires detailed raw data, and the analysis process is often more complicated, so it consumes a lot of manpower and material resources.

The fourth is a comprehensive method, the so-called comprehensive method is to organically combine the above three methods, such as the three-stage safety evaluation decision tree of DuPont in the United States, such as the three-stage safety evaluation decision tree of DuPont in the United States, and the three-stage evaluation method of "safety checklist-hazard index calculation-system safety analysis" proposed in the design stage of phosgene production in China.

SPE SFD semi-quantitative method.

Work Safety Analysis.

Safety Checklist (SCL).

Event Tree Analysis (ETA).

Incident Tree Analysis (FTA).

Risk Probability Impact Rating Evaluation Matrix.

Hazardous Conditions Work Assessment (LEC).

Advance Hazard Analysis (PHA).

Operability Studies (OS).

Dow Chemical Company Hazard Index Evaluation Method.

MES evaluation method.

The general selection is illegal and the scoring method.

The so-called gain refers to the amplification of the amplifier. Headphone amplifiers may input different sources, and the signal levels of their sources will vary. Gain adjustment is set to accommodate different signal sources.

Generally speaking, the output impedance of a headphone amplifier is certain. If you have headphones that can accommodate multiple impedances, you will definitely note them in the instructions for use. The theory should have an anti-misconnection design.

As the name suggests, high gain will increase thrust, mainly to deal with relatively thrusty headphones, because pha1 itself does not have much thrust, even low-resistance headphones will not burn out, but some headphones with high gain will sound similar to the feeling of rushing, this is mainly adjusted according to your own preferences, will not have an impact on the headphones.

The most commonly used safety evaluation methods are: safety checklist method, pre-hazard analysis, chemical fire index method, and risk evaluation method.