关于构建成本定额体系管理的探讨

国内企业竞争日益激烈,优胜劣汰是企业竞争的基本法则,成本领先战略无疑成为企业获取竞争优势的重要手段之一。现代企业均在探索建立更加先进的、科学的成本管理方法,有效降低经营成本和提高资源使用效率,实现企业有限资源向最能带来效益的重点产品和客户倾斜,从而达到企业价值最大化目标。笔者尝试将成本定额与预算管理、作业成本管理等成本管理方法相结合,探讨构建现代企业成本定额体系,建立一套与企业日常经营活动联系更紧密的成本管理控制体系,不断提高企业经营效率,以求企业经营竞争上获得优势。     

企业实施全面预算管理办法及控制措施

全面预算是对企业的目标控制和预测决策进行管理的一种方式,它把企业的发展目标和经营战略作为管理的依据,对企业的分配、销售、生产等经营活动进行价值量化的管理手段。全面预算是个全过程、全方位、系统性的现代企业的管理方法,全面预算可以确保企业的经济利益,也会提高企业的管理水平。这一切都需要根据企业现状进行全面预算,从预算管理的动因和内涵入手,遵循预算原则,梳理运算思路,找到全面预算高效快捷的运算方法,从而提高企业的经营效率和经济效率。     

上市公司管理竞争力评价体系的研究

<正> 如何评价上市公司的管理水平对于我们进行投资决策以及政府制定政策都有着非常重要的现实意义。理论上我们可以根据决策层管理人员的素质、企业经营效率的分析、内部控制机构效率分析、人事管理效率、生产调度效率分析,但是,实际操作中就会发现如果没有深入企业进行调查研究,通过公开信息,我们无法用以上的方法评价上市公司的管理竞争力。同时这种评价方法也没有体现上市公司的特色。那么我们是否可以设计一种通过公开的信息披露就可以比较准确地评价上市公司管理竞争力的指标体系,该指标体系     

浅谈信息化与企业管理

信息化是企业利用现代信息技术,通过对信息资源的深化开发和广泛利用,不断提高企业生产、经营、管理、决策的效率和水平,进而提高企业经济效益和企业市场竞争力的过程,是提高企业竞争力和效率的根本保证.本文从企业信息化的概念入手,分析了企业信息化给企业发展带来高速快捷的信息服务,在企业的经营活动中发挥着越来越大的作用,是提高企业竞争力和效率的根本保证.     

跨越西方管理思想的三维思考空间

当前,我们如何把东西方管理思想结合起来,以适应新时期的竞争呢?突破传统的二维思维模式,在科学方法、效率和效益的基础上,增加条件变量,建立起三维思维模式,是我们应借鉴的方法。西方管理思想产生了早期的管理思想(经验管理)、科学管理理论、行为科学理论、现代管理理论、当代管理思想等流派。从西方管理思想发展过程角度审视,伴随经济的增长,企业的宏观、微观经营环境已发生变化,在不同的时期,企业原有的经营指导思想受到强力的挑战,在指导实践的过程中,与具体的经营活动产生剧烈的碰撞,严重影响到微观企业的效益。而效益与效率是紧密联系…     

国企管理创新五题

<正> 管理创新是指企业为了更有效地配置生产资源,获得最大的经济效益而对企业的经营观念、组织机构、管理制度、管理方式进行变革和创新,管理创新与技术创新和制度创新有着密切的联系。 首先,管理创新与技术创新互为条件,相辅相成。一方面,技术创新要投入一定的人力、物力、财力,客观上要求通过组织和管理手段,合理地安排这些有限的资源,促使新产品的开发、新工艺的应用,及技术能量的辐射与扩散;另一方面,管理创新可以降低技术创新过程中资源配置的不确定性,提高资源配置的效率,使技     

基于透明化管理的企业内部管理对策分析

企业内部管理水平对企业的经营发展有重要作用,通过透明化管理,能够不断提高企业管理的效率,减少企业经营决策失误率,还能够激发员工的工作积极性。本文从透明化管理对企业的作用出发,分析了加强企业内部管理的透明度的方法和对策,以供参考。     

浅析如何加强企业资金预算管理

资金管理贯穿企业生产经营的始末,而资金预算管理是资金管理的核心内容。加强资金预算管理、提高资金使用效率,也是企业管理的重要课题。本文从科学的资金预算管理出发,探讨怎样做好资金预算管理工作,有效提高企业资金预算管理水平。     

管理在企业中的地位

<正>管理、科研与经营,尤如一个企业的三驾马车,缺一不可,都是非常重要的。从某种意义上说,管理更为重要,因为科研出成果,经营出效益,都要依靠良好的管理。同时,对公司管理、科研与经营三种部门、三种职能的协调,也是一种管理工作。协调得好,三种部门、三种职能就会形成一种强大的合力;否则,它们就会互相摩擦、互相抵销,从而阻碍     

盈余管理对上市公司未来经营业绩的影响研究——基于应计盈余管理与真实盈余管理比较视角

本文对比分析了应计盈余管理与真实盈余管理对我国上市公司未来经营业绩的不同影响。研究结果表明,应计与真实盈余管理都会对公司未来经营业绩产生负面影响,且应计盈余管理对公司短期经营业绩的负面影响更大,真实盈余管理对公司长期经营业绩的负面影响更大;公司管理层会使用应计盈余管理或真实盈余管理来满足"盈余阈值";满足"盈余阈值"的真实盈余管理对公司未来经营业绩具有显著负效应,而满足"盈余阈值"的应计盈余管理对公司未来经营业绩具有显著正效应;仅通过应计盈余管理满足"盈余阈值"的公司比仅通过真实盈余管理满足"盈余阈值"的公司具有更优的未来经营业绩。本文研究结论有助于深化利益相关者对盈余管理经济后果的理解。     

传统管理学批判

构成一个组织的基本要素应该是管理学的重要内容,但许多教科书并没有这样来说明。因此,管理学应该从组织的要素和对组织的分类开始。现有的管理学大多是针对已经存在的组织而言的。管理学不应仅仅涉及对现存组织的管理,还要考虑组织的产生、消亡及其法人性。现代企业管理的实践对管理科学最大的功绩之一在于提出了“治理”的概念。治理是“依法管理”的表现形式,是管理的前提和广义的管理。在最早的管理学中并没有把激励当成管理的一项职能。激励是经济的办法而不是管理的办法。激励是用经济手段来管理,管理在激励中消失自我并得以升华。管理的目的是为了经营,不可以离开经营来谈管理或把经营排斥在管理之外。广义的管理包含经营,广义的经营包含管理,没有经营就没有管理。     

Addressing Concerns Raised by Critics of Business Schools by Teaching Multiple Approaches to Management

As part of the larger discussion of the role of business schools in society, increasing concern is being expressed about the materialist–individualist values that underpin mainstream management. However, relatively little attention has been paid to the mechanisms through which these values are taught through the content of management theory. This study examined what happened when students in an introductory management class were deliberately taught two “ideal type” approaches to management: mainstream management, which seeks to maximize productivity and profitability for shareholders; and multistream management, which seeks to achieve a balance among multiple forms of well‐being (including financial, social, ecological, spiritual, physical, aesthetic) for multiple stakeholders (including owners, employees, customers, suppliers, competitors, neighbors, future generations). Results suggest that compared with students who are taught only one approach to management, students who are taught both a mainstream and a multistream approach place lower emphasis on materialism and individualism, differ in their perception of what constitutes effective management, and may manage differently. Implications for business schools, management theory, and instruction are discussed.     

深化企业环境理论研究的几个问题

立足中国实际,深入研究企业环境理论及分析方法,探索具有中国特色的管理理论,既是我国企业管理实践的急需,也是管理理论发展与创新的需要。企业环境理论伴随着管理理论产生和发展,它大体经历了封闭系统观、开放系统观2个时期和产生、发展(理论丛林)、尝试融合3个阶段。迄今为止,国内外对企业环境的研究存在着8个方面的缺陷。探索建立具有自身特色的企业环境理论体系,从而探索具有中国特色的管理理论,要着重从企业环境的研究对象、一般概念的定义、中国企业环境及企业与环境的关系特征、企业与环境的动态分析与调适方法等方面进行深化研究。     

Human Resource Management: Meeting the Ethical Obligations of the Function

Effective human resources management (HRM) is focused on the only dynamic asset of the organization, its people; and, behind every business issue ultimately lies a human issue. Thus, the ethical adequacy of responses to all business issues rests on judgments made by individuals. HRM has a role to play as organizations address ethical challenges and as many strive to become ethical organizations. This article outlines three key responsibilities of HRM with regard to supporting an organization's efforts to become an ethical organization: (1) to establish ethical HR practices; (2) to facilitate the change process as all functions move to ethical business practices; and (3) to create cultures that build individual ethical capability and commitment to the goal of becoming an ethical organization.     

Anxiety, Politics and Critical Management Education

The focus of this paper is a discussion of anxiety and politics as they relate to business school pedagogy. Using ideas from critical management education (CME), the paper explores why and how to engage with the anxiety mobilized through attempts to learn. The aim is to discuss emotional and political dynamics that are generated, and too often avoided, in management education. Making these dynamics overt in the classroom can help managers to comprehend the political context within which management takes place. Examples informed by CME are presented, as well as reflections from the author on the anxiety and politics that emerge for the critical management educator in a business school context. The contribution in the paper is to show the way that anxieties and politics within the business school classroom offer opportunities to change how business schools approach the teaching of managers. CME adds value to management education because it challenges what and how individuals and groups expect to learn, and consequently it challenges assumptions about how learning takes place within business schools. Such challenges are seen as an important and integral part of 'making the business school more critical'.     

Optimal Dynamic Upgrading in Revenue Management

We consider a revenue management problem involving a two compartment aircraft flying a single leg, with no cancellations or over‐booking. We apply the practice of transforming a choice revenue management model into an independent demand model. Within this assumed independent model, there are two sets of demands, business and economy, each with multiple fare class products. A business passenger can only be accepted into business. An economy passenger can be accepted into economy or upgraded into business. We define a two‐dimensional dynamic program (DP) and show that the value function is sub‐modular and concave in seat availability in the two compartments. Thus the bid prices are non‐decreasing with respect to these state variables. We use this result to propose an exact algorithm to solve the DP. Our numerical investigation suggests that in contrast to standard backward induction, our method could be included in production revenue management systems. Further, when the economy compartment is capacity constrained, we observe a substantial monetary benefit from optimal dynamic upgrading compared to the static upgrading procedures currently used in practice.     

Revenue Management in Business Services

A significant portion of the services industry is focused on providing services (medical, legal, financial, personal, and travel) to individuals. However, studies have shown that a less visible but rapidly growing segment of the service sector comprises firms that provide business functions to other businesses. The sector covers tasks such as payroll processing, procurement, and information systems management, as well as business consulting, technical support, call center operations, and software development. Firms may choose to purchase, rather than perform, these business functions to reduce costs, to mitigate risk, or simply to focus on their processes that provide marketplace differentiation. Transferring a business function from within a firm to an outside supplier is often called “outsourcing”; when the supplier provides the service from a lower‐cost country, it is called “offshoring.” The risks and benefits of outsourcing to the firm purchasing a business service have been studied in some detail by both academics and consultants. In this paper, we outline revenue management issues faced by business service providers and describe some new opportunities for the use of analytic methods in the service science sector.     

Does Management Development Add Value?

While the act of faith approach to management development assumes that training and development will improve performance, and that attention to the people factor will give organizations a competitive advantage, there has been little systematic study of the business benefits of management development. The extent to which competence-based management development made identifiable improvements to individual, organizational and business performance was examined in sixteen organizations using an in-depth embedded case-study protocol developed following the preparatory work of an expert group convened by the Department for Education and Employment (DfEE). Interviews were conducted with senior strategic managers, line managers and members of management work teams, and triangulation was sought with documentary evidence. Case reports were validated with the organizations, then evaluated and ranked by an independent consultancy not involved in the fieldwork. The results provide support for attributing business benefits to management development, particularly in relation to individual and business performance. The performance improvements were found to be most significant where management development is linked with organizational strategy and where Human Resource Development (HRD) systems and processes adopt the management standards developed by Management Charter Initiative (MCI).     

企业项目管理战略实施研究

分析了企业战略和企业项目间的关系,探讨了企业全新管理模式—企业项目管理,建立了企业项目管理体系,提出建立战略级项目管理办公室,帮助组织在实现企业战略目标的同时提高项目管理能力。     

Role of Cognitive Styles in Business and Management: Reviewing 40 Years of Research

In line with increased attention on the application of cognitive approaches to industrial, work and organizational psychology, the last 40 years have witnessed a growing interest in application of the cognitive style construct to the field of business and management. The purpose of this paper is threefold. First, we wish to advance understanding of cognitive styles research by elucidating trends and perspectives related to business and management. Second, we identify gaps in the literature and promising areas of research that can be further developed. This is accomplished by means of a review of papers published between 1969 and 2009. Eight themes emerged from our analysis: (a) vocational and occupational issues; (b) national culture; (c) teamwork and interpersonal relationships; (d) learning; (e) decision making; (f) creativity, innovation and entrepreneurship; (g) sales and marketing; and (h) management information systems, information management and use. Third, we identify valid and reliable methods of assessment of cognitive style for use in business and management settings. Finally we draw a number of conclusions regarding the current state of cognitive styles research and promising directions for future research.