SCM与DBM间的协调

本文介绍了基于需求的管理(Demand-Based Management,DBM)的概念;通过案例分析总结了基于需求的管理与供应链管理(Supply Chain Management,SCM)之间可能存在的矛盾;然后主要针对需求的不完全外生性,详细讨论了协调DBM与SCM的策略;最后指出应用这些策略的注意事项.     

ERP技术在我国银行业中应用的新趋势

以企业资源计划ERP(ERP:Enterprise Resource Planning)为代表的管理数字化最初是从制造业信息化开始的,时至今日已经走过了三十多年的发展变革。ERP管理思想主要体现了供应链管理SCM(Supply Chain Management)的思想,再进一步发展到企业资源计划ERP,它集中体现了现代管理理念,其核心管理思想就是实现对企业经营管理各方面的信息资源进行有效的整合与管理。     

协同商务--企业信息化发展的必然趋势

一、前言 以电子商务为特征的知识经济迅猛发展,促使全球化市场竞争和企业管理思想及方法发生了根本变化。供应链管理(SCM,Supply Chain management)、企业资源     

e-SCM中的技术链

着重对e-SCM中的技术链进行了分析和研究.与传统SCM一样,e-SCM由4个并行的分链组成物流链、信息链、价值链和技术链.其中,技术链在e-SCM中为其他3个分链的管理提供支持,是实现e-SCM最终目标的基础保证.技术链是围绕核心企业,将供应链上各企业的信息系统整合成为一个功能网链结构模式的系统.它由多种信息管理技术组成,可以保证整个e-SCM的信息精度、及时性和共享性,提高供应链绩效.对e-SCM中的技术链的组成,所面临的问题以及如何打造e-SCM中的技术链进行了系统研究.     

ERP外围增值系统业务整合实施方法研究

企业通过系统数据交互管理可以获取各种有利于管理决策的信息,实现生产、采购、物流、资金流等环节的最优路径,本文以M制造企业信息化为背景,以ERP系统(SAP R/3)和QMS(Quality Management System)质量管理系统、SRM(Supply Relationship Management)供应商关系管理系统、WMS(Warehouse Management System)仓库管理系统、CRM(Client Relationship Management)客户关系管理系统为研究对象,以系统集成为目标,对SAPR/3系统的外围系统的业务进行整合。     

重构企业财务管理系统-C3I

财务管理是企业管理的重要组成部分,随着知识经济的来临,企业的资本结构正在悄然发生变化;随着价值管理理论的推广,新的成本管理体系必将形成.这些变化对财务管理的构成要素带来了较大影响.为了发挥企业财务管理的作用,基于企业战略管理思想的渗透,本文提出了重构财务管理系统基本要素--C3I系统,即现金管理(Cash Management)、成本管理(Cost Management)、资本管理(Capital Management)和财务管理信息系统(Financial Management Information System).     

可供出售金融资产会计核算和披露问题分析——兼论报告全面收益的必要性

按照现有会计准则,企业选择将股票投资划分为可供出售金融资产进行核算和披露,将导致其报告的净利润数据不能准确反映企业会计期间经济活动的结果,基于净利润的相关业绩指标缺乏可比性.IASB最新准则规定,企业必须报告全面收益数据,以全面收益作为企业业绩的汇总指标,可以避免金融资产分类所产生的问题.本文认为,报告全面收益应该成为改进我国企业业绩报告模式的现实选择.     

同步物流系统下准时化生产与配送调度问题研究

对于"加工-装配"行业而言,物流管理水平的高低直接决定了供应链绩效的好坏。本文以Supply Hub运作模式为背景,研究同步物流下装配系统中各节点的生产与配送调度问题。建立供应链各参与方的生产与配送模型,并通过规划求解得到供应商和制造商的最优生产周期、零部件的最优配送间隔以及零售商的最佳采购周期。最后,结合数值实验,对同步物流模式和传统物流模式下的供应链绩效进行了对比分析。研究结果表明:较之传统物流模式,基于同步化物流方式的装配系统总成本更低,这主要得益于库存成本的下降;由于采取拉动式的生产模式,因此同步物流系统下供应链中的生产和配送活动更加频繁;生产调整成本的增加提高了制造商的平均总成本,由此可见在同步物流系统下,供应商、制造商和零售商之间更需要相互协商和收益共享,从而实现多赢。     

基于战略环境企业成本管理基本理论的研究

成本管理是企业管理中的一个重要的组成部分.它是一个对投资立项、研究开发与设计、生产、销售进行全方位监控的过程.在成本管理中导入战略管理思想,实现战略意义上的功能扩展,便形成了战略成本管理(Strategic Cost Management);战略成本管理的宗旨就是要将成本因素同企业的竞争地位联系起来,寻求企业竞争力提高与成本持续降低的最佳路径;战略管理中同成本因素紧密相关的分析方法主要有价值链分析、成本动因分析和战略定位分析,它们恰当地有机地结合便构成了战略成本管理的基本框架;战略成本管理的基本步骤包括战略环境分析、战略规划、战略实施与控制、战略业绩计量与考核等.     

我国商业银行信贷风险成因探讨

银行信贷风险是银行在信贷活动中预期收益不能实现的可能性,我国银行业信货业务是各商业银行的主要利润来源,短期内的这种状况还要持续下去。信贷风险管理成为各商业银行风险管理的重要任务。本文主要阐述了影响我国商业银行信贷风险中历史沉积的不良因素、外部环境因素和内部控制因素等问题。     

Views on inter-enterprise relationships

The paper gives an overview of major scientific approaches to inter-enterprise relationships. A distinction is made between approaches that focus on business process integration (Supply Chain Management, Costing approaches), approaches that focus on organizational collaboration (Transaction Cost Theory, Agency Theory), and approaches that focus on the business environment (Strategic Management, Network Theory, Resource Dependency Theory). Although these approaches are different with regard to their perspectives on collaboration, variables and methods, the paper shows that they are complementary tools in the analysis and design of inter-enterprise relationships.     

分形供应链的自相似性与其评价模型

供应链管理是企业在当前日益激烈的竞争环境中为提高核心竞争力而形成发展起来的管理方法。由于市场需求及运作环境的变化日愈加快,传统的稳健型供应链模型逐渐向具有更高敏捷度的动态供应链模型进化。但动态供应链往往因过于关注敏捷性而导致资源整合周期长、运作失衡等问题。为了平衡供应链构建及运作的灵活性和稳定性,本文提出了基于分形理论的具有自相似、自组织、自优化功能的可重构分形供应链。对其构建及运作模型进行了阐述,并着重利用分形方法对分形供应链的自相似性及相似性进行了研究,给出了基于分形方法的定量评价相似度的数学模型。     

Systemic approach to supply chain management through the viable system model and the theory of constraints

In today’s environment, Supply Chain Management (SCM) takes a key role in business strategy. A major challenge is achieving high customer service level under a reasonable operating expense and investment. The traditional approach to SCM, based on local optimisation, is a proven cause of meaningful inefficiencies – e.g. the Bullwhip Effect – that obstruct the throughput. The systemic (holistic) approach, based on global optimisation, has been shown to perform significantly better. Nevertheless, it is not widely expanded, since the implementation of an efficient solution requires a suitable scheme. Under these circumstances, this paper proposes an integrative framework for supply chain collaboration aimed at increasing its efficiency. This is based on the combined application of the Beer’s Viable System Model (VSM) and the Goldratt’s Theory of Constraints (TOC). VSM defines the systemic structure of the supply chain and orchestrates the collaboration, while TOC implements the systemic behaviour – i.e. integrate processes – and define performance measures. To support this proposal, we detail its application to the widely used Beer Game scenario. In addition, we discuss its implementation in real supply chains, highlighting the key points that must be considered.     

Rush and Be Wrong or Wait and Be Late? A Model of Information in Collaborative Processes

Business processes have become more simultaneous and collaborative in the recent past. In simultaneous processes, multiple parties must adapt to one another in real time as decisions evolve. For example, New Product Development (NPD) requires collaboration in the context of Concurrent Engineering, and Supply Chain Management (SCM) in the context of collaborative planning. In both cases, parties must modify decisions based on preliminary information, information that is not fully precise or stable, about what the other parties are doing. This article develops a generalized model of real‐time decision making based on preliminary information, which applies both to NPD and SCM. The model offers insights into when to commit to a course of action, and we derive seven principles that help in dealing with preliminary information.     

基于SCOR的物流作业成本核算模型

结合物流成本核算的要求,综合运用成本计算领域和供应链领域的最新理论,即作业成本法和SCOR模型,构建了基于SCOR的物流作业成本核算模型(ABC-SCOR模型),通过定义标准的物流作业分析流程,使物流作业成本核算的可操作性得到加强。最后,运用一案例进一步说明该方法的具体操作方法。     

新经济下的供应链管理与企业资金流程再造

新经济的来临,使得企业面对的是一个市场竞争日益激烈、用户需求的不确定性和个性化需求增加、高新技术迅猛发展、产品寿命缩短和产品结构越来越复杂的环境。因此企业单独依靠自身的资源进行自我调整的速度赶不上市场变化的速度,“横向整合 (HorizontalIntegration)”———供应链管理的模式满足了这种管理再造的需要即企业必须有效利用外部资源快速响应市场需求,本身只抓住最核心的经营部分。这种“横向整合”形成了一条从供应商再到分销商的贯穿所有相关企业的“链”,由此可见供应链管理是将企业资源的范畴从过去单个企业扩大到整个社会。基于供应链管理的资金流程再造是利用现代信息技术,通过改造和集成资金业务流程以及运用网络财务,与供应商以及客户建立协同的业务伙伴联盟,协调资金的运作,使得企业在复杂的市场环境下立于不败之地。     

Closed-loop supply chain configuration for new and reconditioned products: An integrated optimization model

Closed-Loop Supply Chain Management (CLSCM) is considered as a strategic response to the call for corporate sustainability while further expanding the scope of value creation to include product reconstruction. The Closed-Loop Supply Chain (CLSC) performance is directly related to the CLSC network design. The CLSC network design, with long-term and strategic connotations, involves selection of an integrated network of partner organizations to be engaged on one hand in the forward supply chain processes relevant to families of existing and new products and also involved in reverse supply chain activities relevant to reconstruction of the returned products. At the tactical level, Closed-Loop Supply Chain Configuration (CLSCC) attempts to address issues pertinent to launch of a new product and its reconstruction. The CLSC network design is well studied in the current literature, but addressing the CLSCC is neglected. To study the CLSCC problem we: (a) develop an integrated optimization model for problem; (b) present a real-world case study of a battery manufacturer; (c) based on the case study, we conduct a comprehensive set of computational experiments followed by a series of what-if analyses to compare profitability of the Forward Supply Chain Configuration (FSCC) versus the CLSCC; and (c) discuss the key observations and managerial implications drawn from the computational experiments, applicable to other real-world instances. The significant outcomes of the study suggest that: (i) performance of the firm׳s base case integrated CLSCC model is significantly better than the current supply chain model (ii) the sales-price ratio of new battery is found to be negatively related with the maximum acquiring price of used batteries; (iii) combination of sales price ratios of new and reconditioned batteries determines the total net profit for a given return rate. Finally, important managerial insights and scope for future research are discussed.     

基于SCOR模型的供应链绩效评估：一个创新的参数OFE

作为供应链管理的核心组成部分,供应链绩效评估对于供应链及企业的成功运作具有举足轻重的作用。本文基于供应链运作参考模型SCOR中已有的标准评估指标,在大量的供应链实践的基础上,立足于以顾客满意度为导向,致力于量化企业竞争力水平,创新地推导出新的供应链绩效评估参数,即订单履行效率OFE。该参数综合评估订单履行过程中定性和定量两方面的绩效,反应出投入的资源和其相关产出在质和量上的综合相关性。订单履行效率具有多维性、实用性和可操作性的特征,它不仅适用于评估供应链的各个环节,同时也可以作为辅助评估整个供应链管理绩效的指标。     

西方国家供应链联盟演变历程及对中国的启示

供应链联盟是一种基于网络经济的新型经济组织形式。本文主要以汽车业为例,对供应链联盟在西方国家产生、发展和演变的现实背景进行了分析,在此基础之上,指出我国企业参与供应链联盟需要解决的问题。     

TOURING A SUPPLY CHAIN WITH STUDENTS: PEDAGOGICAL AND PRACTICAL CONSIDERATIONS

This paper describes the supply chain tour, an expansion of the widely used facility tour pedagogy. A supply chain tour is a tour of facilities sequentially related in the creation of value that is designed to expose critical linkages and illustrate Supply Chain Management concepts and theories. Effectively using the supply chain tour pedagogy requires the instructor to create a standardized approach to managing the facility tour; a checklist is provided for this purpose. An example supply chain tour, used in the author's classes, is described.