Re-positioning the supplier: an SME perspective

As manufactured products become more complex, their design and manufacturing demands more and more resource which is being increasingly shared between the supply/value chain members. Competition is being typified less by firm versus firm and more by supply chain versus supply chain. The final assemblers are simplifying their supply chain to reduce logistics complexity and provide best value to the final customer. To suppliers, particularly SMEs, this gives rise to both opportunities for increasing 'added value', as well as threats of being dropped from rationalized supplier bases. Historically, SMEs have been sandwiched between large customers and suppliers and have always reacted to their superior bargaining power. Now, if the SMEs want to survive and grow, they have to adopt a more proactive stance to re-position themselves in response to these supply chain trends. In this paper, we present a technique for re-positioning the supplier in terms of'physical value added' and competency/practice-based 'differentiation'. We use the proposed approach to see how one supplier has successfully changed his business and another has developed plans to change, in line with the trends in their industry structure.     

Sourcing strategy of Belgian SMEs: empirical evidence for the accounting services

The primary objective of this paper is to examine the sourcing strategy for one business function (accounting services), by looking at the degree of outsourcing for each task of this function. Three research questions are addressed: (1) What sourcing strategy do SMEs use for accounting services? (2) What are the reasons? (3) Is there a link between sourcing strategy and company characteristics? The research design consisted of a postal survey sent out to 1200 managers of SMEs in Belgium. The main results showed that 53% use selective outsourcing, i.e. combining both an inhouse accountant with an accounting service provider. The results also showed that 35% use total insourcing and 12% prefer total outsourcing. Surprisingly, cost reduction is not the main reason for outsourcing. External expertise is the main reason for selectively outsourcing. SMEs select a total insourcing strategy because they want the accounting information at hand. Finally, larger SMEs decide for a total insourcing strategy and prefer to keep the accounting services internal. The conclusions show that future research should focus on the degree of outsourcing. The practical implication of this study is that accounting service providers should highlight their expertise and overcome the disadvantage of remote data analysis to attract more SME-customers.     

论我国中小企业主体法律制度

中小企业主体法律制度是中小企业法律体系的重要组成部分,主要包括两个方面,即中小企业标准及中小企业法律形态。中小企业标准决定了企业能否适用中小企业的优惠制度。我国现行标准采用了国际通行标准,以雇员人数、营业额、资本总额为定量指标。企业的法律形态则决定了中小企业的设立条件、设立程序、资本要求、出资者责任、对债权人的责任等,其种类取决于立法的规定。我国中小企业适合的法律形态有个人独资企业、合伙企业、有限责任公司等,部分地区可设立有限合伙企业。随着《中小企业促进法》的实施,中小企业主体法律制度将会越来越完善。     

SCOPE framework for SMEs: A new theoretical lens for success and internationalization

The purpose of this paper is to propose a new framework: SCOPE - to postulate strategies for Small and Medium Enterprises (SMEs) to export, compete, and succeed in the global market. SCOPE stands for Strategies to analyze the Challenges, Opportunities, and Problems to succeed in Exporting. A multiple case study method was employed based on semi-structured interviews with senior managers of different SMEs from three European countries. It was found that SMEs face internal and external challenges. This is complemented by a Pentagon model. This framework could be employed as a theoretical lens to critically examine the antecedents and outcome of SME internationalization.     

辽宁扶持中小企业创业板上市对策研究

我国创业板市场的推出，为中小企业的发展带来了更大的发展机遇。采用比较分析与理论研究相结合的方法，着力分析辽宁省中小企业创业板上市现状、影响因素及存在问题，并努力从政府和企业的角度探讨其解决对策，以促使辽宁省更多的中小企业不断提高自主创新能力，在创业板市场上打造“辽宁板块”。     

Why are manufacturing SMEs cancelling their ISO 9001 certification? Research from Italy

We investigated why Italian manufacturing small and medium-sized enterprise (SMEs) cancelled ISO 9001 certification from the Italian database and the problems and difficulties that led to this. Eight such problems derived from a literature review and interviews with a Delphi panel of 20 experts were tested through an online questionnaire. The questionnaire was completed by 167 managers from Italian SMEs that have cancelled their ISO 9001 certification. Costs related to consultancy and certification body are no longer a difficulty for maintaining ISO 9001 and neither are misinterpretations with the external auditors or paperwork. Internal audits are considered a problem when they are not managed with the aim of measuring performances. Staff can represent a cost when just dedicated to administrative and bureaucratic activities. The more relevant difficulties were top management commitment, measurability of performances and customers’ current lack of interest in ISO 9001. Respondents’ comments also provided interesting suggestions for practitioners such as quality managers and quality consultants to avoid mistakes while maintaining ISO 9001 certification.     

中小板企业会计信息质量对企业成长的影响*

会计信息的质量决定企业发展战略,进而影响企业的成长性.2012年5月统计显示,我国中小板企业共有671家,其中信息技术类有59家.选取2012年4月30日上市信息技术类作为研究对象,运用SPSS17.0分析软件分析中小板企业会计信息质量与企业成长的关系,分析中小板信息技术类企业成长性与会计信息质量的相关性.     

中小企业隐性客户知识的管理

隐性客户知识可以有效地帮助中小企业进行创新,适应市场竞争,实现企业价值。中小企业应加强对隐性客户知识的管理,从隐性客户知识的获取、挖掘、共享入手,通过建立相应的激励机制来保证企业员工能够充分掌握,使其发挥最大的效用。     

中小企业国际化经营环境影响因素：广东个案

在提出中小企业国际化经营环境影响因素评价指标评价方法与研究假设的基础上．基于珠三角中小企业问卷调查数据库信息，利用因子分析对珠三角中小企业国际化经营环境因素进行评价和比较分析．并运用结构方程模型对研究假设予以实证检验。研究表明，资金和税收环境、政府管理和法制环境、社会化服务环境、珠三角区域环境、东道国政治经济文化环境、国际贸易环境等外部环境因素对珠三角中小企业国际化经营都产生了显著影响：各环境因素对珠三角中小企业国际化经营的影响程度即相对重要性存在差异，国内环境较国际环境影响显著．而国内的资金和税收环境对中小企业国际化经营的影响最大。     

民营中小企业融资难的经济学分析

目前，民营中小企业进入了资金密集型升级的急剧扩张阶段，需要大量的发展资金，但现行的融资体制和渠道难以满足这种需求。个中原因，从经济学角度来看，主要是信息不对称，即民营中小企业不能向外界有效传递准确的企业发展信息，银行也无法准确掌握企业各方面的信息。如何解决制约企业持续健康发展的融资难问题，本文侧重于企业科学发展的角度探讨了对策措施。