SOM模式下延迟策略实施对客户价值创造的影响

从客户知识管理和客户价值创造集成的视角,分析了在服务型制造环境下,延迟策略实施的客户订单分离点(CODP)上游如何有效地收敛、聚类群体客户的显性知识及其对客户价值创造的影响,CODP下游如何显化离散客户的隐性知识并在客户全程参与下实现自身价值创造的最大化,最后从售前、售中、售后全面构建了面向服务型制造的延迟策略实施对客户价值创造的影响机理模型。     

基于实物期权的延迟策略CODP投资决策分析研究

制造企业实施延迟策略的目的是为了塑造柔性的竞争优势。以过程自由度和过程知识量为维度，分析了延迟策略实施过程中客户订单分离点（CODP）存在的可能性，针对延迟策略CODP定位的特点，利用实物期权的思想，划分了延迟策略实施过程中存在的期权种类，构建了基于延迟期权的CODP投资决策模型，研究结果为实施延迟策略的制造企业定制时机提供了理论指导。     

论供应链管理中的延迟策略

供应链管理已经成为当今世界众多优秀企业竞相采纳的管理模式,而延迟策略在供应链运作中具有特殊的功效.简单介绍供应链管理的概念,延迟策略的内涵,分析制造延迟、物流延迟和流通加工中的延迟策略在供应链运作中的作用.这三种延迟策略不仅能降低供应链整库存,实现产品和服务多样化,而且能够提高供应链的敏捷性,快速响应客户个性化需求.最后指出了延迟应用的条件.     

延迟策略:汽车企业实现快速反应供应链的利器

随着全球化和行业竞争的加剧,汽车企业之间的竞争开始转变为基于时间的竞争和基于顾客的竞争。延迟策略以其独特的竞争优势,开始引起汽车企业的重视,并在汽车供应链管理中得到了应用和发展。本文结合国内外汽车企业实施延迟策略的案例,分析了延迟策略能够给企业带来的成本和收益,提出了延迟策略成功实施的措施和步骤。     

供应链管理环境下的延迟化策略

延迟化策略是在需求个性化和激烈的市场竞争条件下产生的供应链管理新思想。需求的个性化和多样化要求企业具有更高的柔性和更快的响应速度 ,而激烈的市场竞争又要求企业保持低成本运营。企业面临的这两个对立的问题亟待解决。延迟化策略是一种有效支持产品多样化同时又保持规模经济的策略。本文对延迟化策略进行了论述 ,提出了延迟化策略的供应链模式 ,探讨了延迟化策略的实施条件。     

面向知识挖掘与价值创造的客户投诉管理

客户消费心理的理性化和个性化趋势使得企业为满足客户的需求而需要一个相对稳定、有效的客户知识的获取渠道。通过该渠道,企业与客户之间进行有效的沟通和互动,获取客户知识并对客户需求做出及时的响应。文章分析了客户投诉管理对于客户知识获取的重要意义,提出强化客户投诉管理的组织改进策略,并对客户投诉管理的作用机制和技术实现分别进行了研究。     

供应链延迟策略的原理及其应用研究

通过对延迟策略的产生、原理、实施及应用前景的分析，说明了延迟策略受到越来越多的企业关注的原因，以及延迟思想在供应链管理中的地位和重要价值。     

供应链整合后CODP模型的灵敏度分析

实施供应链整合,链上各企业问建立协同合作、信息共享、全程优化、利润均沾、风险分担的联盟伙伴关系,来增强供应链的整体运作水平。整合后的供应链结构庞大、组织关系复杂,正确的延迟策略的实施可以使整合后的供应链更好地适应并响应市场,增大供应链上节点企业并购的成功率。其中对大规模定制下的供应链延迟策略的研究,主要是根据一个固定的客户订单分离点,提出供应链延迟策略。文章主要根据整合后供应链的各节点的特点提出了相应的CODP定位模型,并利用MATLAB进行因素指标的灵敏度分析的仿真,从而得出主要因素的变化对CODP最佳定位点的影响,为整合后的供应链实施延迟策略提供依据。     

企业信用管理对策及软件实现

信用管理的实质是对客户实施分类精益管理,有计划地防控客户信用风险,确保应收账款回收,同时可加快企业资金周转,以获取更大利润。本文分析了企业信用管理存在的问题,探讨了利用5C原则进行信用管理需要注意的事项,详细阐述了进行信用管理的策略和利用计算机软件实现策略的设计思想。     

延迟策略及其在供应链中的应用分析

大规模定制已成为企业竞争的新前沿，延迟策略已被证明是实现大规模定制的有效方法，引起了国外学者的广泛关注。本文在国外延迟策略研究的现状和最新进展的基础上，提出了基于供应链的延迟模型，论述了三种延迟类型即制造商延迟、销售点延迟和物流供应商延迟，并进一步讨论了这三种延迟类型的实施问题。     

The state of total quality management: a review

As quality is seen as becoming a competitive mandate, many organizations are said to be embracing the practice of total quality management (TQM) as an improvement strategy. In this paper, we will be examining the extent to which quality management (QM) - TQM in particular-has been adopted by organizations. Just as there are companies that claim that QM is benefiting them, the concept is also increasingly being criticized for not bringing about the promised results, and in the following review, studies that have highlighted this disparity in opinions will be reviewed. Increasingly, doubts have been raised as to whether partial quality management - and not TQM - is being practised in organizations. This paper will also examine the difficulties companies may be faced with in their attempts to embrace TQM.     

创业板上市公司管理层舞弊行为动因及其CPA审计策略

如同其他上市公司那样,创业板上市公司是我国资本市场的一支重要且新生的力量,其管理层舞弊行为不仅会影响这些公司自身资金的有效流动,还会损害广大投资者的合法利益和资本市场的正常秩序与健康发展。本文主要针对创业板上市公司舞弊行为,分析其危害和形成原因,并从CPA审计的角度探讨如何加强审计监督才能治理和抑制其舞弊行为,以更好地维护公司各利益相关方的合法权益。     

高职铁道工程技术专业学生顶岗实习的困境与解决方案

目前,高职院校铁道工程类专业学生在实施顶岗实习教学环节的过程中,普遍存在着符合顶岗实习要求的岗位数量多但企业不愿接收、实习指导难以落实到位、实习安全得不到充分保障、实习效果难以准确考核等问题,这些问题的存在给顶岗实习管理带来了较大的困难,导致顶岗实习效果不理想。为此,本文针对顶岗实习过程当中存在的问题,以郑州铁路职业技术学院铁道工程技术专业为例,提出了相应的解决方案。     

A true and fair view on a harmonious and well-balanced alliance: EAA and EIASM

Allegations of creative accounting by management of listed corporations in the UK do not abate. To the extent that these practices distort the underlying reported financial performance of firms, they conflict with the basic aims of accounting regulation – to provide consistent and comparable financial information to users. Studies have shown that accounting choices are influenced by a range of contracting, financing and operational factors. However, we still know little about what constraints exist against the practice of creative accounting and how effective these are. Issues such as the extent to which the press and analysts are successful in restraining creative accounting, and the role the ‘true and fair view’ principle and auditors play in the prevention of such practices still remain unresolved. This article explores these themes by examining the accounting practices of two UK companies which issued a creative financing instrument. Using a combination of interview, documentary, and financial statement information, the analysis shows that management took advantage of gaps in accounting standards to present a biased picture of financial performance. Auditors did not appear to restrain such practices, and the true and fair view principle, rather than unifying accounting practice, appears to tolerate a range of interpretations. Adverse media publicity appears to be a successful deterrent in the medium term, but since the press are not regulators, their reporting is not necessarily consistent or predictable. UK analysts at the time did not evaluate accounting practices in any significant detail, and thus this potential restraint was not effective. Overall, the influences and constraints on creative accounting are illuminated in this study in a way which provides new insights into our understanding of financial reporting.     

Managing Human Resources in East Asia

This article reports on the management of international assignments (IAs) in fifteen UK companies who have expanded their operations into the international arena over the last three to twelve years.¹The results show that very few of these companies currently follow examples of ‘good practice’ as espoused by most management theorists and other commentators on the management of expatriate assignments. However, at this moment in time, they do not have any significant problems with either high expatriate failure rates (HEFRs) or with staff performing under par on IAs. However, many are experiencing considerable problems with returning expatriate staff. The implications of these findings for expatriate management are discussed in detail.     

探索园林工程施工合理管理方案

随着国民经济的发展,国家基础建设的不断完善,园林施工企业也明显增多。园林企业的快速发展过程中,新要求、新技术也不断推出,日趋成熟的园林企业在工程施工中也出现了新的问题,种种问题的产生,以致常常会出现拖延工期、项目亏损甚至工程不符合标准的情况,导致企业经济效益差,严重限制了企业的发展。本文针对园林工程施工管理过程中出现的问题,结合实践,提出一些相应的意见和看法,主要以施工组织管理为基础,从质量、安全文明施工、成本管理等方面进行了比较概括的分析。     

中小汽车企业经销商电子商务管理系统的设计

本文研究的对象是基于中小汽车企业的经销商电子商务管理系统。针对中小型汽车制造企业现有的销售中存在的诸多问题,经过反复的调研实践,通过切实合理的销售流程分析,为中小型汽车制造企业的经销商设计并开发了经销商管理系统。该系统主要完善并改进了汽车销售中的内部管理,旨在提高销售过程中的经销商内部业务管理水平的能力,在中小型汽车制造企业和经销商之间构建一个有效的共同渠道,打破了企业与经销商之间信息交互的屏障,提高企业的效率,促进销售的增长,增强中小汽车企业的市场竞争能力。     

The seven sisters: Snow whites,dwarfs or evil queens? A comparison of the official environmental policies of the largest oil corporations in the world

While environmental management of companies has become a topical issue both in theory and practice, the role of environmental policies in strategic environmental management has received little attention. The purpose of this paper is to study the environmental policies of the world's largest oil corporations in the context of general business goals and strategies, Ansoff's strategic posture analysis and Porter's competitive moves. Although there is some integration and coordination between the environmental policies and general business goals and strategies of oil companies, strategic environmental management is different from other strategic management. It seems to lag behind its business environment and does not utilise radical competitive moves. Further empirical research is needed to support these initial results and to find out reasons for this potential isolation.     

PRACTICES OF TREASURY MANAGEMENT IN A SMALL OPEN TRADING ECONOMY: THE BELGIAN CASE

There is little systematic information available on the current practices in the area of treasury management among companies outside the US. The purpose of this study is to investigate management practices in the areas of treasury management for companies located in a small open trading economy: Belgium. This article analyses and compares corporate responses in three important areas of treasury management, i. e. managing banking relations, domestic cash management, and foreign exchange management. The results presented in this article indicate that corporate practice in these areas could be much more sophisticated.