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1.
Corporate planning models frequently consist of integrated pro forma income statements, statements of financial position, and cashflow statements. When implemented by utilizing computer-based planning systems, these models allow managers to explore potential decisions in ‘what if?’ planning analyses.The logic of an integrated financial statement planning model can be arranged following either a ‘funds needed to balance approach’ or a ‘direct approach’. With a funds needed to balance approach total assets are set equal to total liabilities plus equities to satisfy this fundamental accounting identity. Logic in such models is often difficult to validate. In the direct approach, total assets are calculated independently of total liabilities plus equities providing an extremely strong test for model validation prior to using the model to assess ‘what if’ alternatives.In this paper, the author discusses the logic of integrated financial planning models and their implementation with computer-based planning systems. The funds need to balance approach and the direct approach are described and contrasted to assist corporate planners in evaluating and selecting a method for constructing the logic of corporate planning models.  相似文献   

2.
This paper is an attempt to redress a perceived imbalance in the research and literature of capital project analysis. There is a plethora of work on the quantitative aspects of project analysis, yet empirical surveys show limited use of such techniques. There is limited work on the organizational processes of project selection, but there appears to be little or no work taking place on formal organizational systems for project selection.The more quantitative literature generally takes a deductive approach using a model developed from microeconomics based on the assumption that the objective of the firm is the maximization of owners' wealth. In this paper it is argued that there is a need to take an inductive approach and place the capital investment decision in its organizational setting. This paper looks at the formal capital budgeting system within the corporate setting.It is suggested that the specific capital investment decision takes place against the background of a set of policies and constraints, which are more or less explicit.The selection of corporate projects is a complex issue, but to provide some structure so that the problems can be processed by the organization, a capital budgeting system is designed. Part of this system is the classification of projects according to some criteria. It would therefore appear that the purpose of this classification system is to aid capital project selection within an organizational context.A consideration of classification systems for capital projects is undertaken, this is followed by a survey of the classification systems which have been proposed in the capital investment literature. Finally a classification system based upon specific criteria is proposed.  相似文献   

3.
This paper examines and illustrates a new approach to corporate planning. The authors provide a framework which can overcome some of the more pernicious effects of long term corporate planning such as the gearing of the more fundamental commercial goals. The authors produce a rigorous framework as to the criteria upon which a corporate strategy should be based and then tested their model against the corporate planning activities of several large companies whose profitability rates were relatively high. Finally, the paper analyses the optimal method of utilizing the proposed model.  相似文献   

4.
In recent years there has been a good deal of discussion amongst planning specialists and academics about the gap which exists between the theory of planning as set out in journals and textbooks, and the practice of planning in private and public organizations. Planners are continually complaining about the resistance to planning by top management and operating managers in divisions and departments.In this article the author aims to produce a reconciliation between theory and practice and to discuss what alternative strategies are open to planners in devising planning systems for their organizations.He suggests that the problem has its origin in the fact that corporate planning theory was first developed by management scientists as a total systems approach. Corporate planners have failed to sell an integrated planning system either as programme budgeting or as corporate planning. Research suggests that a management team can only adopt and implement a comprehensive planning system in very special circumstances, e.g. when the organization's survival is threatened, a new management team has been appointed and the staff of the organization are ready to accept radical change.In normal circumstances the planner is wrong to advocate a ‘root and branch’ solution. He must diagnose the planning needs of the organization and his objective must be not merely to establish a particular planning procedure but rather to discover how he can best improve the quality of management decisions.Recent studies on strategy formation indicate that the introduction of a formal planning procedure is only a partial answer to the problem of improving the quality of management decisions.The paper reviews various approaches to planning and considers how they relate to organizations with different strategic problems, with differing organization structures and various management styles.  相似文献   

5.
This paper examines the, often disregarded, fact that the very inprecision of language often obscures basic underlying conceptual differences between corporate planning as expressed in theory and in practice. Few of the claims that confusions result both from a lack of explicit definitions and from the lack of differentiation between ‘theories of planning’ and ‘theories in planning’.

The purpose of this paper is to propose such a theory of corporate planning through discussion of the following topics: (1) Problems in concepts of corporate planning; (2) The concept of an approach of corporate planning; (3) Propositions that form the basis of a theory or model of planning, relying heavily on a systems framework; and (4) a proposed corporate planning system.  相似文献   


6.
Environmental protection in companies is increasingly carried out using Integrated Management Systems (IMS). Based on empirical results, this article examines how IMS can be designed and how the integration affects corporate environmental protection. In particular, we discuss the findings of four empirical studies, which surveyed experiences of German and European companies.Our work shows, that the success of corporate environmental protection does not depend on whether the company has implemented a separate environmental management system or an IMS. What is crucial is the rank of environmental protection within the company's system of objectives. In case of goal conflicts, decision criteria in agreement with the company's system of objectives have to be formulated. Furthermore, the IMS model can have an effect on this issue. The results of a pilot project in the automobile sector are discussed to illustrate how to implement such an IMS on the basis of ISO 14001.Compared to isolated environmental management systems, IMS can even improve environmental protection, because ecological criteria can be considered from the beginning when designing customer-oriented products and processes.  相似文献   

7.
Much discussion and writing about “systems” is often superficial, glib, and of a non-operational nature. This paper presents a cohesive framework for the process of system design which is felt to be of operational value in the design and management of systems. The framework's central tenet is that all systems are made up of entities and the relationships among the attributes of those entities; and that in designing systems, two processes are used, inclusion and structuring. Inclusion is concerned with what entities to include in a system and structuring with how their attributes are to be related. The system design process is directed or driven by a set (system) of criteria. Systems must be viewed with a time dimension: evolution will and should take place, both in the systems themselves and, more importantly, in the criteria that drive the design and evolution of those systems. In this framework, all problem solvers can usefully regard themselves as system designers. Presentation of the framework is followed by examples, discussion of the criteria set, system design tools, and some implications for teachers and practitioners.  相似文献   

8.
In the design of engineering systems, mental workload is one of the most important factors in the allocation of cognitive tasks. Current methods of task allocation have criteria that are defined in only general terms and are thus not very useful in aiding detailed decision-making in system design. Whilst there are many quantitative criteria available to determine the physical space in human-machine interaction, system designers really require an explicit model and specific criteria for the following identification of the mental workload imposed by the system; prediction of both human and system performance; evaluation of the alternatives of system design; and the design of system components. It is argued that the available methods of workload or performance are either too domain-dependent to apply to the design of other systems, or subject-dependent and thus do not reflect the objective workload imposed by the system. The presented research adopts a new approach to cognitive task analysis in dynamic decision-making systems. Based on the characteristics derived from task analysis, a general conceptual model of the prediction of mental workload in system design is proposed. In the new model, workload is represented by a set of system parameters—task arrival rate, task complexity, task uncertainty, and performance requirements—which are considered to be the main sources of workload. In this context, workload becomes an objective demand of engineering systems, independent of any subjective factors. Whether an individual or population is overloaded depends upon their workload threshold with respect to the specified task and environment. It is hoped that this new model, after both laboratory and industrial validation, could be used by system designers to predict the workload imposed on people by systems.  相似文献   

9.
In this paper we describe an emergent process of institutional change in which institutional entrepreneurs are unintentional contributors to the change process. Our theory suggests how change in the predominant institutional logic of corporate governance at public U.S. companies resulted not from deliberate attempts by corporate leaders to change the criteria by which governance is evaluated, but from the cumulative efforts of top executives to provide “impression management support” (IM support) for individual leaders of other firms. We first discuss how IM support has spread among corporate leaders through generalized social exchange. Then we suggest how individual leaders, in seeking to persuade journalists about the quality of corporate leadership at particular other firms, tend to invoke evaluative criteria that deviate from the prevailing institutional logic of governance. We further suggest how the rhetoric of IM support instigated a cascading social influence process that has contributed to changing perceptions about corporate governance among a broad range of other corporate stakeholders. We discuss the implications of our model for sociological perspectives on corporate governance and the corporate elite. Finally, we consider how the occasional negative commentary by corporate leaders about their peers, in combination with IM support, helps to sustain the credibility of the social system in which leaders, journalists, and other information intermediaries operate.  相似文献   

10.
Integrating strategic human resource (HR) management research with the componential theory of creativity, we investigate the influence of a strategically anchored set of HR practices on employees’ idea generation, promotion, and realization (i.e., innovative work behaviors (IWBs). Specifically, we argue that perceived collaboration-based HR systems rated by employees facilitate IWBs through promoting information exchange. We take a multilevel approach and further propose that the strength of a collaboration-based HR system at the unit-level (i.e., shared employee perceptions) moderates the relationship between employee perceptions of such systems and information exchange. We propose that this relation will be stronger in units with greater levels of collaboration-based HR system strength. We test our model by collecting data at two different time points from 204 employees in 50 departments working at seven manufacturing organizations in Turkey. Results from multilevel and structural equation modeling support all hypotheses and point to the theoretical importance of taking into account idiosyncratic and collective perceptions of HR systems simultaneously. Practical implications that follow from our results suggest intentionally designing, implementing, and regularly communicating collaboration-based HR practices to facilitate IWBs.  相似文献   

11.

In order to use the philosophy of JIT to improve the production planning method of MRP-II, we propose the experimental software system of the earliness/tardiness produc tion planning problem with due window. By means of the approaches and model reported in this paper, the optimal production planning can be achieved. The recommended model extends the problem of due window from the shop scheduling level into the aggregated planning level of mass manufacturing systems. Simulation results have demonstrated that the experimental software is a useful tool for the production management of repetitive manufacturing enterprises.  相似文献   

12.
Most models of corporate planning neglect to include behavioral variables. This is unfortunate, as human behavior is typically the most dynamic component of any planning system. Should behavioral variables be overlooked, due to their difficult measurability, or for other reasons, the planning system will inevitably prove deficient in terms of predictability and control. Accounting for human resources and other behavioral measurements should be routinely included in any corporate planning model. A component of such a system would include the output from a stochastic process model of expected future values of employee services. The theoretical development of such a model is briefly discussed in this paper.  相似文献   

13.
This paper describes a new class of modeling systems for planning and management in higher education. Such systems have been developed in response to the growing need for models that can be individually tailored to the user institution; they are designed also to minimize the burden of data collection and the need for costly in-house expertise that characterized earlier large-scale models. In addition to presenting the basic design concepts of such modeling systems, this paper will discuss a variety of managerial applications for which one such modeling system has been used.  相似文献   

14.
Alexander H. Hübner 《Omega》2012,40(2):199-209
Retail requires efficient decision support to manage increasing product proliferation and various consumer choice effects with limited shelf space. Our goal is to identify, describe and compare decision support systems for category planning. This research analyzes quantitative models and software applications in assortment and shelf space management and contributes to a more integrated modeling approach. There are difficulties commonly involved in the use of commercial software and the implementation and transfer of scientific models. Scientific decision models either focus on space-dependent demand or substitution effects, whereas software applications use simplistic rules of thumb. We show that retail assortment planning models neglect space-elastic demand and largely also ignore constraints of limited shelf space. Shelf space management streams on the other hand, mostly omit substitution effects between products when products are delisted orout-of-stock, which is the focus of consumer choice models in assortment planning. Also, the problem sizes of the models are often not relevant for realistic category sizes. Addressing these issues, this paper provides a state-of-the-art overview and research framework for integrated assortment and shelf space planning.  相似文献   

15.
The practical business man, be he the boss or an employee, usually accepts that systematic planning of some sort is almost certain to be of benefit to his company, and he can usually agree with many of the planning techniques put forward. What often worries him though, is how to actually operate a planning system in his company day by day: what instructions to give, systems to use, how to make it really work. In this article, the author describes an Annual Planning and Budget Cycle Chart which was developed at the Avon Rubber Company. This chart goes a long way to solving the practical businessman's dilemma referred to above, it gives set dates during the year for completion of specific planning and budgeting jobs and it explains how they are interconnected to make up a coherent and workable corporate planning system.  相似文献   

16.
The question which, unfortunately, often goes unanswered, is whether a company's process of corporate planning is optimal. Furthermore, even if they wished to answer such a question there is little in the literature which can provide them with a direct, and explicit evaluative model. This paper examines the development of planning and the many different contributors towards its theoretical underpinning. Whilst recognizing that planning is a field which is a ‘semantic's jungle’ the authors carefully pick their way through the mine-field of misunderstanding and misquotation and clearly establish a base-line for evaluation and indeed propose a detailed methodology. It is hoped that this paper will be a fore-runner of many which will assist the executive in his important evaluative role concerning alternative planning approaches.  相似文献   

17.
Local public services are the field in which New Public Management (NPM) and Public Governance issues are most in evidence. The local public services are characterized by the rethinking of the role played by local government in the provision of services. An evolution has taken place. From a traditional configuration in which local public services were managed by local governments they moved to a configuration where a separation has taken place between the local government role (which continues to be the guarantor of the satisfaction of public needs) and the role of local public utilities (LPUs) (responsible for delivering the services). This transformation implies both the delegation of resources and authority to lower organisational levels within the public sector and the reconfiguration of accountability chains between the state institutions and the society. In recent years, an intense debate has developed regarding the introduction of new tools and control systems. Particular attention has been paid to planning and control systems, human resources management systems, and performance management systems, leaving a few pioneers to develop their analysis on corporate governance mechanisms with regard their relationships with both the external (stakeholders) actors and the internal (management) ones. On one hand, the OECD wrote guidelines in order to ensure good corporate governance practices, focusing on relations with stakeholders. On the other hand, the dialogue between corporate governance and stakeholders has been already tackled by a number of International organizations guidelines or principles, following a debate on corporate governance that has progressively combined a stakeholder perspective with a more classic shareholder-maximizing model of governance. This article contributes to the debate on the stakeholder involvement process. By means of both a theoretical discussion and an empirical research conducted on 37 Italian LPUs, this paper attempts to analyse specific management tools which can be used to improve the quality of corporate governance in LPUs, by extending the stakeholder involvement. Some NPM’s tools, such as quality standards and sustainability tools imply an effort to offer new forms of organizational behaviour in the decision-making processes (i.e. the choice of the performance indicators and the reporting tools) and to create a dialogue between the enterprise and its stakeholders. In particular, in our study we focus on the adoption of quality standards (ISO 9000 and Customer Satisfaction) and sustainability tools (sustainability reports and ISO 14000 standard) as NPM’s tools to facilitate the stakeholder involvement practices.  相似文献   

18.
19.
It has often been said that corporate planning is an art which, like all art perhaps, means all things to all men. As other papers have attempted to do this approaches the concepts of corporate planning in an analytical manner and illuminates a number of approaches which the author considers to be preferable. The problems of corporate planning in Dunlop Limited are then analysed and the author's own experience of corporate planning in that company are utilized describing a practical and comprehensive system.  相似文献   

20.
Academics and practitioners alike are focusing more attention on manufacturing strategy after having recognized the important role it plays in shaping the success of industrial firms. Even though research in this area has increased in the last decade, the focus of much of that work has been on the content rather than the process of the manufacturing strategy. Consequently, this study attempts to understand the important elements of the strategic manufacturing planning process and its effectiveness. Borrowing from the extant literature in the fields of strategic management and information systems, we propose a research model that relates strategic manufacturing planning system design to planning system success. Using structured questionnaires, empirical data is collected from over 200 manufacturing executives to test the model hypotheses. Planning process in manufacturing was found to be a bottom‐up approach from a corporate or business perspective, which differs from the top‐down planning process prevalent in strategic information systems planning process. Findings also indicate that greater planning system success in manufacturing is associated with a planning system that combines some “rational” elements (formality, comprehensiveness, control focus, longer horizon) with others that lend adaptability (wider participation and more intense interaction). But the strategic manufacturing planning system is more than just a collection of independent planning characteristics. Instead, it can be viewed as a gestalt planning system whereby planning characteristics move together in affecting overall planning system success.  相似文献   

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