基于作业的企业成本构成分析

本文对知识经济时代基于作业管理理念的企业成本构成进行了一些探讨,拓展了企业资源的内涵,分析了现代企业的过程特征和与过程相适应的成本特性,提出了闲置资源成本的概念,对闲置资源成本的形成进行了分析,并用公式的形式,给出了企业成本和产品成本的解析表达,在此基础上,探讨了衡量企业资源优化配置水平指标和作业管理水平指标的表示方法,阐述了其作用和应用范围。     

首席问题官:古代谏官对现代企业的启示

谏官的职能是发现君主和高级官员的不当行为,以及反响强烈的社会问题,并直接向君主提出意见或建议。谏官制度对古代行政管理体系的自我完善发挥了极其重要的作用。借鉴古代谏官制度,大中型现代企业也有必要设立类似的职位,即首席问题官。首席问题官不分管企业中传统意义上的“专业工作”,而是跨专业、跨部门地挖掘问题、研究问题,并牵头制定解决方案。谏官的典型进谏风格有耿直派和委婉派两种,首席问题官也有必要根据企业环境和企业领导人的个性,选择适宜的表达问题方式。     

Classifying Revenue Management: A Taxonomy to Assess Business Practice*

As revenue management (RM) techniques evolve there is a need to take stock of how organizations practice RM and the interactions among techniques. This would help practitioners and researchers better understand how RM practice is influenced by the business setting, including those not traditionally associated with advanced RM techniques. Also, it would facilitate investigations of which practices lead to better outcomes in different contexts. Research to date has focused on individual techniques within individual business settings, with limited attention to the range of environments in which RM practice occurs. This suggests a need for a common framework to classify and assess differences in practice. In this article, we present a taxonomy which comprises (i) seven indicators of practice and (ii) a decision tree to measure RM across diverse businesses. We test the classification system in a survey of 232 businesses. Results show the taxonomy provides a comprehensive view of RM practice, with meaningful discrimination across settings. Findings also offer insight into how practices vary across different settings. Our taxonomy contributes to future research by facilitating systematic comparisons of RM practices, the settings in which it is adopted, and its impact on performance.     

在环境管理体系中如何搭建有效实施平台

从环境管理体系的概念、工作内容和核心思想入手，结合世界环境审计发展的社会推动力，简要阐述相关方的参与和全面监督机制的建立是各类组织环境管理体系建立和有效实施的重要保证。     

Providing Intensive Child Case Management Services: How Do Case Managers Spend Their Time?

This paper focuses on the results of an exploratory study conducted to describe the characteristics of the families and children served in one rural state's intensive child case management program for families with children with serious emotional and behavioral disturbances, and to explore the relationship between these characteristics and case managers' contact with families. Findings suggest that case managers spend more time with families of boys, and with children exhibiting more severe difficulties in daily functioning. Implications for the provision of intensive child case management services are discussed.     

全球技术管理教育项目的发展与演变

本文较为全面地考察了技术管理教育项目在全球的发展与演变过程。特别对美国MIT大学的MOT项目的特点进行了详尽的分析 ,指出了MOT与MBA的差别 ,并展望了技术管理教育在我国的发展     

The Governance of Voluntary Work in the Public Sector: Institutional Differences and Invariant Traits

In response to fiscal constraint and the introduction of quasi-market mechanisms into the public sector, in public policy there appears to be the acceptance of the increased use of voluntary labour in the delivery of public services. Traditional forms of governance have tended to ignore the use of voluntary labour in the public sector. The paper builds on an earlier (Hellshorm and Collins, 1999) model of concurrence between voluntary and municipal labour, by focusing onthe demand side of voluntary work. Our exploratory study uses this model to analyse two municipal organisations' mix of voluntary and municipal labour, one Italian and the other a Swedish context.The research method used to collect empirical data was semi-structured interviews of local government employees within the two sites. Thisis linked with an analysis of the institutional context of the two municipalities to inform and test the proposed model of demand for volunteer labour in local government. Resource scarcity, presence of agency for voluntary work, type of production and state rules and norm are used to analyse the institutional invariant traits. The study concludes that traditional institutional theory has ignored voluntary activities. Our case studies of actual practice indicate that different state norms and ruleson citizen rights and equal opportunities are stronger influential factors than the resources situation, in determining the demand for voluntary activities in municipalities.     

人性预设转变与公共行政理论变革

新公共管理理论在很大程度上是经济学对公共行政领域渗透的产物.经济学的经济人假设取代传统公共行政学的性恶论假设是新公共管理形成的理论基础.性恶论假设下的传统公共行政强调公私利益的冲突,而经济人假设下的新公共管理强调公私利益的和谐,主张以激励兼容而非规制作为制度设计的出发点,这为政府摒弃官僚制、建立市场驱动模式奠定了理论基础.     

Intelligent Aggressiveness: Using Forecast Multipliers,Hybrid Forecasting,Fare Adjustment,and Unconstraining Methods to Increase Revenue*

Many studies have begun the exploration of airlines using intelligent aggressiveness (IA) in unidimensional directions (e.g., forecast multipliers alone). This article uses the sophisticated passenger origin–destination simulator (PODS) to examine the revenue impact of four different IA levers—forecast multipliers, unconstraining, hybrid forecasting (HF) and fare adjustment (FA). We also explore the impacts in two different origin–destination networks. Due to the competitive nature of PODS (two or four airlines competing) and its allowance for customer choice, we are able to assess all the implications, including the impact of spill, upgrades and recapture. We find that with a single IA lever, independent of the network and demand level, in a more‐restricted fare environment, the optimal lever is almost always HF with moderate‐to‐aggressive estimates of willingness‐to‐pay, with revenue gains of 0.4–4.3% in a large global network, and gains of 1.7–4.2% in a domestic network, depending on demand level and optimization method used. We also test two additional, less‐restricted fare environments and find that revenue improvements have a wider range (0.8–6.3%) with a single lever in the larger network. Finally, we explore the impacts of allowing the competitors to use basic IA and the airline of interest to use multiple IA levers.