The Relationship Between U.K. Banks and Their Small Business Customers

Much emphasis is placed upon the benefits to both parties of a good relationship between banks and their small business customers. Having explained the significance of SMEs in the U.K. Economy, the papers goes on to consider, briefly, some of the arguments which underpin the rationale for these relationships. The roles of information and communication are discussed and the poor co-ordination between banks, SMEs and their accountants is highlighted. Evidence from over 6,000 small businesses in response to the Forum of Private Business survey in 1994 is then presented. This demonstrates the strong positive association between more participative relationships and more positive perceptions of their banks by firms. Finally it is suggested that a virtuous circle of information and communication could be established if the parties cooperate in a systematic process of risk assessment.     

大规模定制对传统成本管理的挑战

大规模定制为企业带来了变革和影响.企业从大规模生产转变为大规模定制时,企业的技术、方法、流程等都发生变化,对企业的成本管理也提出了新的要求.传统成本管理在大规模定制中的不适应性,主要体现在管理目标、管理对象、管理重点、核算方法、管理范围等方面.企业应从以顾客满意是大规模定制成本管理的前提;作业是大规模定制成本管理的基础;大规模定制的成本管理是产品全生命周期管理;间接费用采用作业管理,直接分配到作业等方面入手,定制大规模成本管理的思路.     

互联网金融服务于中小微企业探析

2014年阿里巴巴在纽约证券交易所的正式上市,我国互联网金融企业迎来了一个春天。互联网涉猎于金融行业相关的服务及产品之中。互联网金融的发展在一定程度上促进了相关金融行业的整体发展,实现了相关服务信息的透明化和公开化。一方面,中小微企业相关金融服务存在融资的手续繁琐,成本相对较高,信贷配给量过低,融资渠道单一;另一方面,互联网金融实现了小额信贷的规模化和金融服务的订单化,保证了低成本服务的覆盖面积,实现了融资模式的创新。     

客户价值与客户关系价值

本文严格定义了客户价值和客户关系价值,认为客户价值即客户给企业所带来的收益,取决于时间和价格两个因素;客户关系价值是指企业为获得某一客户的实际价值所付出的成本.文章指出,客户价值核定、客户分类模型及客户管理策略都是客户管理的重要手段.     

对中小型企业实施ERP成本管理的思考

成本管理一直是中小型企业日常经营管理的一项中心工作,在中小型企业生产经营实践中起着相当重要的作用。传统成本管理方法是一种基于单一会计信息的价值模型,以这种模型为核心的管理已经不能适应21世纪的全球化经济的需要。所以必须对我国中小型企业长期以来形成的成本管理模式进行深入分析,从中找出适合当前中小型企业ERP成本管理模式,这对于提高我国中小型企业成本管理水平具有一定的现实意义。     

中小企业市场中介组织发展的思路与措施

从国外中小企业发展的历程及我国改革开放20多年来中小企业发展的实际情况来看,中小企业主要是在市场机制的作用下产生和发展起来的.它们生于市场,与市场有着天然的联系;它们长于市场,主要依靠市场力量寻求发展;它们贴近市场,长期活跃在市场竞争最激烈的领域.中小企业的这一特点决定了非官方组织性质的,以为中小企业提供服务为主要目的的市场中介组织将成为中小企业发展的重要依托.本文拟在借鉴外国经验、总结规律的基础上,从中国的实际情况出发,探讨发展为中小企业服务的市场中介组织的总体思路与对策措施.     

The Future of Managing Customers as Assets

SUMMARY

Most companies do a very poor job of determining the economic value of their customers. There are three primary reasons that this has been the case: (1) inadequacy of technology, (2) managements' internal focus on products (as opposed to customers), and (3) inadequacy of accounting systems. Each of these areas, however, has undergone rapid transformation in terms of their sophistication and managerial usefulness. As a result, it is manifest destiny that asset valuation and management will evolve to the evaluation of a company's most fundamental asset, its customers (i.e., customer lifetime value). Most managers have come to accept this inevitability. What managers fail to realize is just how radically an understanding of customer lifetime value will transform the business landscape. It will dramatically impact the breadth and type of data collected; the way managers view and segment customers; the types of experiences firms offer customers; the metrics executives provide to the financial markets; and the way companies structure and staff their organizations.     

Revisiting Problem Gamblers’ Harsh Gaze on Casino Services: Applying Complexity Theory to Identify Exceptional Customers

This study revisits the theory, data, and analysis in Prentice and Woodside (2013). The study here applies fuzzy‐set qualitative comparative analysis (fsQCA) to customer service–evaluation data from seven mega casinos in the world's gambling capital—Macau. The study includes contrarian case analysis and offers complex algorithms of highly favorable customer outcomes—an alternative stance to theory and data analysis in comparison to the dominant logic of statistical analyses that Prentice and Woodside (2013) report. Contrary to their principal hypotheses, Prentice and Woodside (2013) report a negative main effect between problem gambling and casino service evaluations. The findings in the reanalysis here include more complex, nuanced views on the antecedent conditions relating to high problem‐gambling, immediate service evaluations, and desired customer behavior measures in casinos. Counter to the findings using symmetric testing via multiple regression analysis in Prentice and Woodside (2013), the present study, using asymmetric testing via fsQCA, recognizes the occurrence of causal asymmetry, and draws conclusions from different algorithms leading to high scores for favorable and unfavorable outcome conditions. The findings indicate that not all problem gamblers gaze on casino services harshly; the minority of problem gamblers who view casinos positively versus harshly may be the most valuable customers for the casinos—the casinos’ exceptional customers.     

中小企业实施精益成本控制问题探讨

目前,我国一些中小企业成本控制意识不强、管理方法陈旧、成本管理程序和机制存在缺陷,导致市场竞争力弱化,严重影响了企业生存。中小企业应树立现代企业管理理念,从实施精益成本控制入手,强化成本控制意识,加快对自身组织与业务流程、目标管理、风险控制体系、评价机制的重新构建,从而尽快提高中小企业成本管理素质和管理水平。提升企业竞争力。     

应对TBT 一个全新的挑战

贸易技术壁垒对世界贸易产生重大影响。它对中国的出口贸易也是一个严峻的挑战。为跨越贸易技术壁垒,我们必须充分利用WTO/TBT协议的有利条款,建成基础标准体系,建立质量认证制度以及提高自己的技术水平。     

中小施工企业成本控制研究

随着我国经济的高速发展和基础设施的日益完善,施工行业发展越来越快。由于行业门槛不高,越来越多的资本向这一领域流动。中小施工企业逐渐成为施工行业的重要力量。与此相伴生的是市场竞争越来越激烈。如何使企业在这种激烈竞争的市场环境中生存下来,是中小施工企业面临的首要问题。因此,探究如何更好地控制中小施工企业项目成本,加强成本控制,实现经济效益的突破就很有必要。     

中小企业打造高效低成本广告运动之探讨

本文探讨了中小企业打造高效低成本广告的八个问题：如何与广告公司合作;建立长期广告战略的必要性;是否需要广告预算及如何做广告预算;区隔细分市场的重要性及选择细分市场的要点;如何合理地控制媒体成本;为什么对产品的卖点要反复诉求;实效的广告作品是如何创作的;如何配合其他的营销策略提升广告效果。     

The Impact of Other Customers on Customer Citizenship Behavior

Despite extensive research on the antecedents of customer citizenship behavior, the influence of other customers remains a neglected area in service research. Drawing on social information processing and interpersonal influence theories, this article investigates how citizenship behavior of focal customers is shaped by citizenship behavior of other customers. This study also examines how informational influence in the form of other‐customer credibility and normative influence in the form of customer social identity moderate this relationship. Using qualitative and quantitative data, this study shows that other‐customer citizenship behavior drives focal customer citizenship behavior. This link is also moderated by informational influence (other‐customer credibility) and normative influence (social identity). From a theoretical standpoint, the findings provide preliminary evidence that other‐customer focus is critical to an understanding of customer citizenship behavior. This study also identifies the boundary conditions for these relationships. From a practical standpoint, the findings suggest that managers need to identify and pay attention to customers who exhibit citizenship behavior so that customer citizenship behavior is reciprocated and extended to other customers in the service encounter.     

The Challenge of Humanistic Management

According to the origin of the word "humanism" and the concept of humanitas where the former comes from, management could be called humanistic when its outlook emphasizes common human needs and is oriented to the development of human virtue, in all its forms, to its fullest extent. A first approach to humanistic management, although quite incomplete, was developed mainly in the middle of the 20th century. It was centered on human motivations. A second approach to humanistic management sprang up in the 80's and centered on organizational culture. This implied a wider approach to the human condition while taking into account the influence of culture on behaviors and decision-making, but it is incomplete, too. There is a third approach to humanistic management, which is still emerging, that considers a business enterprise as a real community of persons. That means promoting unity and favoring the acquisition of human virtues. This humanistic management approach is a real challenge in order to achieve a higher moral quality in management, human virtues among people and more efficient organizations.     

银行高端客户期待专业理财顾问

<正>经过从牛市到熊市的洗礼,中国的投资者从最初的盲目和冲动逐渐走向理性,稳健的理财意识逐步得到培育。他们对于银行的要求也有所变化,不再单纯关注硬件设施的建设和排队等候问题的解决,更注重的是以"人"为本的软件服务。全球最大的专项市场研究公司TNS日     

The Global Challenge to Advertising

Abstract

Written by several executives of the International Advertising Association, “The Global Challenge to Advertising” was first made public at the 23rd IAA World Congress in Dublin in early June of 1973. The study, with detailed examples from many areas, brings into focus the two main currents of world-wide opposition to advertising: mounting consumer dissatisfaction with product quality and claims, and increasing government regulation and control of advertising. It is reprinted here by permission of the International Advertising Association, 475 Fifth Avenue, New York, N.Y. 10017.     

会计业如何面对WTO

要：加入WTO后，我国的会计环境将发生很大的变化，会计业面临规范体系不完善、处理风险加大、核算内容增加等挑战。因此，建立统一的会计规范体系、改革会计教育体制、加速理论研究及实施会计现代管理势在必行。