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In the United States, it is premature to claim that performance-based budgeting (PBB) will replace line-item budgeting in near future, particularly at the federal and state level. This article attempts to (1) provide a brief historical context of PBB in the U.S.; (2) identify some challenges associated with the theoretical underpinnings and operational principles of PBB; (3) document current practice and research pertaining to designing and implementation; and (4) discuss the prospect of PBB. The locus of PBB in the 21St century will be local, the focus will be comparative, and the impetus will come mainly from the media.  相似文献   

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黎冲森 《经理人》2012,(4):63-67,62,23
2012年3月16日.以“科技创新,成就智慧增长”为主题的“IBM论坛2012”在北京隆重举行。IBM大中华区董事长及首席执行总裁钱大群说,信息技术已经到达一个新的突破点,正迎来新一轮的创新大潮。但在这轮创新大潮中,市场环境极其复杂,甚至陷入了增长动力衰减、成本上升等困境中。  相似文献   

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研发制造电脑卖给集成商,由集成商卖给最终用户,这是研华的核心模式。  相似文献   

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One of the most challenging functions a physician executive performs is being an innovator--coming up with new ideas to keep ahead of the pack and to solve problems that need fresh solutions. Robert Hodge, MD, CPE, FACPE, and Barbara Linney interviewed Roger Schenke, Executive Vice President of the American College of Physician Executives, and gleaned seven pointers that you might consider to help generate a flow of new ideas or when you get "stuck." They are: (1) read voraciously and link unlike things together; (2) talk to people whose circle is bigger than yours; (3) stop thinking about the problem and focus on something else; (4) care enough to keep wrestling with a problem and not give up; (5) stay open to new ideas even if they are uncomfortable; (6) be willing to risk and take chances; and (7) find a place to carry out the ideas.  相似文献   

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Ideas from a USA-FRG conference on risk management are presented. In general, the difficulties confronted by risk management authorities in the two countries are similar, from discovering important risks at an early stage to setting acceptable goals. Government regulation is overburdened and somewhat inefficient in both countries, leading to greater search for alternatives. The many differences in approach between the two countries can inform both. German risk management is done largely through negotiations among the affected parties; when this does not resolve a dispute, a specialized administrative court takes charge. In both countries nonregulatory methods of managing risk should be enhanced and given a larger role. A matrix of risk management method versus criteria proved stimulating in comparing and ranking approaches. The conceptual differences between managing discrete events (auto crashes, boiler explosions, etc.) and chronic exposures have not been appreciated. Although uncertainty and probability are involved in both, there are qualitative differences in both analysis and management. Public perceptions of risk and the role these should play have been characterized by "objectivist" and "subjectivist" positions. In the former view, risks are subject to analysis, are calculable, and the public must be educated to accept the conclusions of experts. In the latter view what people perceive is what is most important, both psychologically and politically, and the risk experts must understand public fears and desires. These are important opportunities for cross cultural studies.  相似文献   

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Benchmarking Toyota''s supply chain: Japan vs U.K.   总被引:3,自引:0,他引:3  
Previous studies have shown by benchmarking that significant advantage has been gained by the application of the Toyota Production System (TPS) both within Toyota and in their direct and indirect suppliers. However, no detailed analysis has taken place to verify where this advantage lies and how it has been achieved. In addition analysis of whether this advantage is transferable by Toyota overseas is lacking at present. As a result of these gaps a comparative research programme has been carried out in Japan and the U.K.  相似文献   

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This article reports on a brief, informal, reconnaissance study of ‘foresight’ activities now being conducted in the private sector and the Federal government. Such activities include: external environmental assessment, internal organizational assessment, direction setting, definition, and selection of base and contingent plans, implementation, performance evaluation and feedback. The study involved the reading and analysis of the existing literature and discussions with over 50 people in diverse private and public sector organizations. The objective was to determine what foresight activities are being done, how, by whom, with what results, and what are the implications and options.  相似文献   

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《Long Range Planning》1987,20(3):98-104
While regulation may not always be to business's benefit, it is likely to mean than costly requirements, increases in paperwork, decreases in innovation and the loss of business power. In responding to regulation, managers have choices. They can allow ‘drift’ to occur and not choose a policy. They can ‘progressive’ and ‘lead the industry’, or ‘flight all the way’ and ‘do only what is required’. They can choose some combination of ‘reaction and defence’ and|or ‘accomodation and proaction’, or they can move from policy to policy depending on the issue, the competitive implications, the power of key participants and the other factors. Each of these responses has a unique array of advantages and disadvantages. To decide on a strategy, strategic analysis is needed. Such analysis requires: (1) attention to internal operating impacts; (2) concern for relative competitive impacts on an industry-wide basis; (3) concern for relative competitive impacts within an industry; and (4) assessment of regulatory alternatives in light of corporate goals. Attention to these concerns is necessary to refine, tailor and adjust a company's particular response to regulatory challenges.  相似文献   

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There are more than 17,000 nursing homes in the United States providing care for 1.7 million disabled and elderly individuals. Medicare and Medicaid paid $28 billion in 1997 for nursing home services, more than one half of all nursing home expenditures. Improvements in the quality of care in these facilities and ensuring value for public expenditures has been a long sought after goal. Recent actions by the federal government are designed to strengthen state and federal authority and processes to accomplish this goal. Physician leadership in this area is essential to its success.  相似文献   

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