网络时代的适时财务监控与公司治理

网络技术应用的普及使传统财务监控的变革已成为公司治理和财务管理的热点话题,本文简要揭示新概念——适时财务监控与公司治理的关系,剖析了公司不同管理层次的适时财务监控的实时需求,从公司治理的基本需要对公司价值流再造、公司信息系统变革和适时财务监控机制重构等三个方面进行了初步研究,为网络适时财务监控在公司治理实务中的应用提供了一个基本框架。     

不确定JIT交货条件下供应链协调及主从对策问题研究

供应链中在不确定JIT交货条件下如何进行供应商与生产商之间的协调是一个十分重要的问题。考虑到供应链成员间决策的交互形式,本文在文[1]的供应商与生产商独立最优和联合最优的基础上提出了一种更具实际意义的供应链协调机制—Stackelberg主从对策,推导了Stackelberg均衡解。文中以上海宝钢集团企业开发总公司的尾板卷深加工为实际背景,分别在独立最优、联合最优和主从对策三种条件下进行了仿真计算。仿真结果表明了主从对策的供应链协调机制的有效性。     

Implementation of just-in-time methodology in a small company

This paper describes the implementation of JIT in a small manufacturing company and the benefits that resulted for the company's operations. Preliminary analysis identified various problems in the existing manufacturing operations. The pre-implementation and post-implementation conditions of the company arc detailed. The achievements of the JIT implementation included a reduction in material traversing, reduced lead limes and inventories leading to an overall reduction in the cost of manufacturing. A smooth flow of material from the raw material stage to the finished product stage was established. Three separate product lines were combined into a flexible manufacturing assembly line. With the adoption of a holistic approach to JIT implementation, it was found that even a small company can make significant strides towards world class manufacturing status. The experience gained by the company can encourage and benefit other small companies to embrace the JIT approach.     

Taking into account the rescheduling problem during the scheduling phase

The scheduling problem in production management has been studied for a considerable time, and several types of software are used. A problem arises in updating the production planning, or ‘rescheduling’, when an unexpected event occurs in the shop control. Solving this problem is difficult because the implications of such events are usually impossible to forecast. To prevent this problem, we propose to manipulate a set of equivalent schedules during the short time schedule. Then, if an unexpected event prevents realization of a given schedule, it will be possible to find an equivalent one, without full rescheduling. The primary requirement is to find a formal representation of a set of schedules. This has already been explored using CPM graphs with nodes associated to a set of tasks. We propose in this paper to use an extension of such graphs, PQR trees, that represent both precedence and group constraints. We first reiterate the notion of PQR trees. We present methods to take into account date constraints in such a structure, and we give a model for the general job-shop problem.     

MRPII 与JIT的比较与集成研究

MRP 与JIT均是企业有效降低库存、加速资金周转、提高生产经营水平的现代化重要手段和工具。MRP 是20世纪80年代在发达国家制造业中发展起来的一种以MRP为核心,覆盖整个企业生产活动环节的计划主导型推动式方法;而JIT则是由日本丰田公司提出的一种追求"三零"目标,以KANBAN为主要库存管理和控制手段,由客户需求牵引的拉动式生产系统。文章在分析MRP 与JIT的内涵、运作机制及特征的基础上,对MRP 与JIT从不同的角度进行了比较,阐述了各自的优势、不足以及二者集成的可行性与可操作性;提出了MRP 与JIT的集成模式,并进一步提出该集成模式是一敏捷系统,不但能对生产运作实现全流程的计划与控制,而且在计算机、网络等资源的支持下,更具有RRS(可重用、可重构、可扩充)特性。     

The impact of timely information on organisational performance in a supply chain

Information produced by ERP systems is termed JIT-information, since it is provided at the right time in the right place with a minimum of waste. The JIT-information construct is defined and described and a measurement scale is developed. A JIT-information performance model is proposed and assessed using a structural equation modelling methodology. The results indicate that the model fits the data well: (1) supply chain management strategy positively impacts JIT-information, (2) JIT-information directly impacts both logistics and organisational performance, and (3) logistics performance directly impacts organisational performance.     

发达国家企业后勤战略的新趋势

企业后勤战略是企业战略的一个重要组成部分.企业重组和兼并的浪潮、地区一体化和全球化的发展趋势以及竞争的日益加剧,使得企业的经济环境发生了很大变化.发达国家的企业审时度势,纷纷制定和实施新的后勤战略,如及时后勤战略、一体化后勤战略和全球后勤战略,以适应当今的经济环境,保持竞争优势,获取更大的生存与发展空间.这些战略对于即将加入WTO的我国企业来说,具有很大的借鉴作用.     

基于JIT配送的3PL运输协调调度问题建模与分析

近年来,随着第三方物流(Third Party Logistics,3PL)的日益成熟,其服务的专业性越来越高。相当数量的制造商们把产品的运输与配送外包给3PL以缩短订单处理的时间。本文研究Just-in-Time(JIT)背景下由3PL主导的供应链中3PL协调调度问题。3PL给出运输工具的出发、到达时间、可用的运载容量及相应的价格。制造商根据其生产调度和订单配送要求,有选择的使用3PL的运输资源,以最小的成本达JIT配送的目的。本文建立了该问题的数学模型,并证明了相应的计算复杂度。最后通过仿真实验验证计算复杂度。     

我国制造业推行精益生产方式的对策研究

本文从精益生产方式的基础理论入手,介绍了它的产生、本质及特征,分析了我国制造业实施精益生产方式应具备的内部条件和外部环境,并提出了在我国制造业推行精益生产方式所应采取的对策.     

基于时间的竞争战略及其对我国企业的启示

近年来,竞争环境发生了巨大的变化,行业的竞争力基础由规模、质量逐步向速度转变。时间成为一项重要的竞争资源,基于时间的竞争成为一种强有力的竞争战略。本文介绍了基于时间的竞争战略的产生和发展的研究成果,并在此基础上提出了该战略对我国企业实践的指导意义。