高校科研经费全过程管理模式探微

随着高校定位的转型,各级政府对高校科研投入的不断增加,原有的粗放型管理方式已经远远不能适应新形势下高校科研经费的管理工作。为实现对高等学校科研经费的科学有效、规范的管理,应提高科研经费管理的规范性和科学性,对科研经费管理实行全过程管理模式,对经费预算与控制进行细化,强调多部门联动,加强相关部门之间的配合。同时要搭建科研信息网络平台,完善科研经费监督约束体系。     

新经济环境下工程施工成本管理探讨

成本管理作为施工企业加强项目管理、降低工程成本、提高经济效益、提升企业核心竞争力最有效的手段,广泛应用于工程施工中。开源节流、降本增效、增收节支是施工企业追求的成本管理目标。成本管理作为项目管理的重要组成部分,发挥着其不可替代的作用。通过对当前我国施工成本管理存在的问题进行分析,提出更新企业成本管理理念、建立科学高效的成本管理组织结构、做好成本企划等提高施工成本管理效率的措施。     

FDI对我国零售业产业安全的影响

自从我国2004年兑现入世承诺全面开放零售市场以来,外资零售企业尤其是大型综合超市在我国发展迅猛。政府和企业为正确应对零售业市场日益激烈的竞争态势,首先应充分认识FDI对我国零售业产业安全的影响。建立零售业产业安全评价指标体系,对我国零售业产业安全度进行评价并得出结论：自2007年开始,我国零售业产业安全状态从基本安全向不安全发展,其不安全程度越来越严重。在此基础上,提出促使我国零售业转危为安、稳步发展的意见和建议。     

试论企业团组织在构建和谐企业中的主要任务

和谐企业,包含企业内部的和谐和企业与外部的和谐。构建和谐企业是一项十分复杂的工作。共青团具有组织和引导青年的自身优势,在构建和谐企业中,可以带领青年转变思想观念,在生产经营中成长成才,在建设企业文化中树立新风。     

Differences in Retail Inventory Investment Behavior During Macroeconomic Shocks: Role of Service Level

In this article, we analyze how retailers change their inventory investment behavior in response to macroeconomic shocks. We examine if service level, as measured by the ratio of stockout to inventory holding costs, can explain the differences in observed behavior across retailers. We use data on macroeconomic indicators and quarterly filings of US public retailers from 1985 to 2009 to estimate a dynamic model of short‐ and long‐term impact of macroeconomic shocks on inventory investment. Our results show that retailers with a high service level increase their inventory investment significantly more than those with a low service level during expansion shocks. Conversely, retailers with a low service level curtail their inventory investment significantly more than those with a high service level during periods of economic contractions. Thus, we show that the aggregate change in inventory investment documented in prior macroeconomics research is driven by different sets of retailers, as predicted by newsvendor logic. We draw implications of our findings to retailers as well as their suppliers.     

Advertising in Asymmetric Competing Supply Chains

Advertising is a crucial tool for demand creation and market expansion. When a manufacturer uses a retailer as a channel for reaching end customers, the advertising strategy takes on an additional dimension: which party will perform the advertising to end customers. Cost sharing (“co‐operative advertising”) arrangements proliferate the option by decoupling the execution of the advertising from its funding. We examine the efficacy of cost sharing in a model of two competing manufacturer–retailer supply chains who sell partially substitutable products that may differ in market size. Some counterintuitive findings suggest that the firms performing the advertising would rather bear the costs entirely if this protects their unit profit margin. We also evaluate the implications of advertising strategy for overall supply chain efficiency and consumer welfare.     

Getting What You Pay For—Strategic Process Improvement Compensation and Profitability Impact

Profit‐maximizing firm owners who incentivize their managers with a bonus for process improvement create an intentional misalignment of their own objective and management attention. From the viewpoint of a single firm, such a local misalignment can never be profitable, but in this study we take a wider strategic perspective by investigating cost‐reducing process improvements of two firms competing in a Cournot market. We find that the use of a process improvement bonus (by firm A) can be profitable, by affecting the competitor's decision making. Informed about the reward structure at firm A, which provides an incentive for process improvement and thereby for increased production at that firm, the manager of the competing firm (B) is inclined to produce less if the owner of firm B only rewards profit. This leads to a higher profit for firm A. However, we also show that firm B's best strategy is to also offer a process improvement bonus, even if that firm is a cost laggard (with higher costs for process improvement), and that this leads to reduced profit for both firms in many situations unless one of them is sufficiently superior in its ability to improve processes. These results are robust for uncertain process improvement outcomes, multidimensional process improvement decisions, and information asymmetry in the owner–manager relationship.     

Optimal Procurement Design of an Assembly Supply Chain with Information Asymmetry

We study a decentralized assembly supply chain in which an assembler (she) assembles a set of n components, each produced by a different supplier (he), into a final product to satisfy an uncertain market demand. Each supplier holds private cost information to himself, for which the assembler only has a subjective estimate. Furthermore, the assembler believes that the suppliers' costs follow a joint discrete probability distribution. The assembler aims to design an optimal menu of contracts to maximize her own expected profit. The assembler's problem is a complex multi‐dimensional constrained optimization problem. We prove that there exists a unique optimal menu of contracts for the assembler, and we further develop an efficient algorithm with a complexity of O(n) to compute the optimal contract. In addition, we conduct a comprehensive sensitivity analysis to analyze how environmental parameters affect individual firm's performance and the value of information to the assembler, to each supplier, and to the supply chain. Our results suggest that each supplier's private cost information becomes more valuable to the assembler and each supplier when the average market demand increases or when the final product unit revenue increases. Surprisingly, when a supplier's cost volatility increases and its mean remains the same, the value of information to the assembler or to each supplier does not necessarily increase. Furthermore, we show that when the suppliers' cost distributions become more positively correlated, the suppliers are always worse off, but the assembler is better off. However, the value of information for the assembler might increase or decrease.     

Biopharmaceutical and chemical firms’ R&D disclosure,and cost of equity: The impact of the regulatory regime

Based on the proprietary costs theory, this paper aims to survey whether the regulatory regime (mandatory versus voluntary) of research and development (R&D) narrative disclosures impacts, by the means of a reduced information asymmetry, on the cost of equity capital. In order to construct a disclosure index to investigate the extent and the comprehensiveness of R&D information, the methodology adopted was the content analysis of 77 biopharmaceutical and chemical listed companies’ management reports from eight Western European countries across the period 2005–2009. Hence, we obtained an (unbalanced) panel data of 309 observations. The cost of capital has subsequently been regressed on the disclosure index. Results confirm a larger amount of R&D disclosures whereas information is more regulated, but they do not confirm an inverse relation with the cost of capital.     

邮政企业班组织经济核算问题的探讨

班组经济核算是邮政企业集约化成本管理系统中的重要组成部分,在新的形式下,探讨邮政企业班组经济核算的意义、在集约化成本管理系统中的作用及邮政企业如何进行班组经济核算等问题对邮政企业具有借鉴意义。