循环经济视角下的铁路运输企业业绩评价指标体系

本文从循环经济的视角,阐述了铁路运输企业业绩评价体系和铁路运输企业业绩评价指标。如：财务指标,顾客指标,经营指标,员工指标,技术指标。     

企业经营业绩评价探析

企业业绩评价是经济体系中的核心问题,正确地进行企业经营业绩评价,无论对于企业的所有者还是经营者,都具有十分重要的意义。本文结合现代经济、技术发展的要求,提出了企业经营业绩评价的目的、主体和客体。同时,分析了当代企业经营业绩评价的主要方法,即经济增加值和平衡记分卡。最后指出在当前知识经济迅猛发展的环境下应以战略为切入点,以责任中心为基础来完善企业的业绩评价体系。     

循环经济视角下的铁路运输企业业绩评价指标体系

本文从循环经济的视角,阐述了铁路运输企业业绩评价体系和铁路运输企业业绩评价指标.如:财务指标,顾客指标,经营指标,员工指标,技术指标.     

战略业绩评价机制研究

本文在把战略管理和业绩评价相结合的基础上,考察了业绩评价在战略管理过程中的作用,研究了战略管理对企业业绩评价系统的影响,并对战略业绩评价机制的作用、原则、特征及构成要素进行了探讨。     

论企业经营业绩评价系统的构建

企业经营业绩评价不仅是客观反映财务状况与经营成果、及时总结企业经营管理,采取有效措施提高效率的重要环节,而且是制定经营者报酬激励机制的基础。本文通过对企业经营业绩评价的理论基础、构建原则、构成要素及指标体系等基本问题的研究,为设计科学、公平、合理的业绩评价系统奠定了基础。企业经营业绩评价系统包括企业经营效益水平的评价和经营者业绩的评价两个层面,为此应设计相应的评价指标体系。     

石油钻井公司业绩评价体系探讨

一、石油钻井公司现行业绩评价体系存在的问题 一是缺乏与企业战略目标的关联性。业绩评价理论认为企业进行业绩评价的目的是为战略管理服务,但一些石油钻井公司的现行业绩考核办法基本上不捉及企业战略,用于业绩评价的财务经营指标、管理控制指标等都只反映了对某一方面的考核内容,指标相互之间的逻辑驱动关系以及与公司战略之间的关联并不明确。所以,应该根据战略需要设计企业业绩评价体系,将战略目标分解为可以互相驱动的评价指标。     

战略业绩评价机制研究

本文在把战略管理和业绩评价相结合的基础上,考察了业绩评价在战略管理过程中的作用,研究了战略管理对企业业绩评价系统的影响,并对战略业绩评价机制的作用、原则、特征及构成要素进行了探讨.     

公司业绩评价的几点浅见

建立企业经营业绩评价系统是协调企业所有者与经营者之间矛盾的重要方法，也是企业内部管理的客观需要。通过业绩评价目标和各层面的指标，企业的发展战略在组织内更明确。便于企业所有者、经营者及企业内部员工的目标与企业的发展战略联系起来，使管理层及员工目标一致。集中精力改进企业的绩效，便于企业对发展战略进行检验、确认和修正。另外。企业业绩评价也是建立经营者激励机制的基础。企业所有者可以借此来指导企业的经营行为。     

循环经济下企业会计核算模式初探——以废弃物再利用为例

基于循环经济视角对企业会计核算进行研究,是为了更好地指导企业的生产和发展。本文从循环经济的内涵出发,首先探讨了循环经济下企业会计在信息披露、会计核算、生产决策和业绩评价方面的新特点,进而对以废弃物再利用为核心的循环经济会计核算模式进行了探讨。     

企业战略业绩评价研究综述

随着市场经济的发展和科学技术的进步,企业经营环境发生了巨大的变化,战略管理理论和实践得到了蓬勃的发展,对战略业绩评价的研究具有时代的必然性和必要性。围绕着以战略为导向的业绩评价和业绩管理,国内外从90年代初就展开了讨论,相关的操作     

The RBV theory foundation of strategic HRM: critical flaws,problems for research and practice,and an alternative economics paradigm

The resource‐based view (RBV) of the firm is a guiding paradigm for strategic HRM research. This article explores the RBV–strategic HRM intersection, identifies and critiques RBV weaknesses and problem areas, develops new implications for RBV–strategic HRM theory and empirical work, and develops an alternative economics‐based decision model for making HRM choices. The article focuses on four RBV–strategic HRM dimensions: HRM performance and the ‘no rules for riches’ proposition; alternative definitions of value and competitive advantage and implications for strategic HRM's dependent variable; neglect of marginal decision rules and consequent misprediction of optimal HRM adoption; and the impact on employee relations of RBV‐guided rent‐capture practices. Numerous implications for theory and practice are developed; also suggested is a new paradigm approach for strategic HRM theory.     

上市公司财务业绩影响因素的选择——以遗传算法为视角

影响上市公司财务业绩的潜在因素很多,既有公司自身因素(主要是财务报表信息),又有宏观经济因素和行业因素.如何使用一种科学的变量选择方法,筛选出影响财务业绩的主要变量进行财务业绩预测是我们需要研究的问题.遗传算法可以将变量选择转换成一个求最优解的过程,据各自变量对因变量(财务业绩)的预测能力来决定变量的取舍,有利于提高财务业绩的预测精度.     

基于绩效评价的员工激励研究

当前,人力资源管理的战略导向性愈益明显。由于人的复杂性、社会分工的加深和交易的频繁性,激励机制设计一直是信息经济学和人力资源管理实践关注的重要问题。本文在分析经典代理模型基础上,逐步释放假设,分别基于客观绩效评价和主观绩效评价分析了企业最优激励的选择。研究结论认为,企业在实践中要综合考虑客观绩效评价和主观绩效评价的结果来设计激励制度,正式契约可以通过前者来降低由关系契约产生的额外激励成本和违约风险,关系契约则通过后者减少正式契约产生的激励扭曲问题。     

Research in the Strategic Theory of the Firm: 'Isolationism' and 'Integrationism'

It has been increasingly often argued that strategy research should aim for a 'strategic theory of the firm', that is, a theory explains the existence, boundaries, organization and competitive advantage of the firm within a unified theoretical framework. This paper discusses two archetypal strategies in research in the strategic theory of the firm, namely 'isolationism' and 'integrationism'. While the former is representative of the positions that either the knowledge-based view or the modern economics of organization can develop into full-blown strategic theories of the firm, the integrationist strategy stresses that progress is more likely to emerge from a combination of insights and research procedures from both the knowledge-based view and the modern economics of organization. The paper argues in favour of integrationism. In addition, the paper presents some novel criticisms of both the knowledge-based view and the modern economics of organization.     

Integrating strategic human capital and strategic human resource management

Abstract

Human capital is an important construct in a variety of fields spanning from micro scholarship in psychology to macro scholarship in economics. Within the various disciplinary perspectives, research focuses on slightly different aspects and levels of human capital within organizations, which may give opportunities for integration. The current paper aims to increase knowledge about human capital within organizations by integrating two streams of research which focus directly on human capital, but have approached human capital in different ways: strategic human capital (SHC), and strategic HRM. We describe both SHC and strategic HRM research streams and propose areas of integration, and directions for future research on human capital in organizations.     

STRATEGIC ENTRY DETERRENCE: RECENT DEVELOPMENTS IN THE ECONOMICS OF INDUSTRY

Abstract. This paper reviews the recent developments in the economics of industry with respect to strategic entry deterrence. Starting from Bain's (1956) classical analysis, a simple two-stage game between an incumbent firm and a potential entrant is used to present the general structure of the entry deterrence problem. Commitments, credible threat and sub-game perfection are illustrated in this context. The various strategic variables that an incumbent firm can use to bar entry are discussed. The issue of whether a group of incumbents can non-cooperatively deter entry is taken up and some empirical evidence is reviewed.     

战略性企业社会责任与企业绩效:顾此失彼还是两全其美?

企业社会责任与绩效关系的研究作为社会责任领域的核心问题至今仍未能形成一致性结论,基于长期导向的战略性企业社会责任概念为回答这一问题提供了新的视角。本文根据2011—2017年中国制造业上市公司的经验数据,通过对前瞻性环保和战略性慈善这两种典型活动的考察,分析了战略性企业社会责任及其不同类型对绩效的影响作用。研究结果表明：内向型SCSR活动对绩效具有显著正的累积效应,当这一活动与企业生产经营关联度高时对绩效的提升效果更为明显,从时间维度上看对绩效的提升效果呈现先负向后正向的动态变化且具有持续性;而外向型SCSR活动对绩效的影响仅在能够被消费者感知时才能发挥正向影响,从时间维度看短期内即可发挥对绩效的提升效果,但这一效果随时间的推移而逐渐减弱。     

Knowledge spillover-based strategic entrepreneurship

Research on knowledge spillovers (KS) has each been the subject of much scholarly attention, but has mostly been considered independently rather than in combination with each other important issue – strategic entrepreneurship (SE). The purpose of this special issue is to integrate these two approaches and to develop theory in addition to empirically investigate the phenomenon inspiring future research on the topic. This paper draws on the knowledge spillover-based strategic entrepreneurship in a multilevel context, examines the logic of the approach, and introduces the special issue by summarizing the papers contributions. Future research suggestions from the papers included in the special journal issue are also discussed and explained.     

Emergent directions for human resource management research in Latin America

Research in this special issue converges around important HRM challenges that will shape the direction of academic research in the future. We argue that the nature of these challenges, such as balancing global and local HRM approaches, focusing on people while aiming at performance and, in general, managing in a hybrid cultural and economic system, requires reframing strategic HR in terms of social contract theories. Such theories consider multiple stakeholders and focus research on the employment relationship as unit of analysis, which fits well with the pre-eminence of person-centred management over merely profit-centred goals. We propose theoretically anchored research to guide strategic HRM practices, taking into account Latin America's culture-specific humanistic approach and its labour market institutions.     

Sustainable reverse supply chains and circular economy in multichannel retail returns

The percentage of products being returned in multichannel retail are high and further increasing, yet many retailers and manufacturers are unaware of the importance and scale of this issue. They consider dealing with returns as a cost of doing business and are oblivious of the potential for conflicts between their corporate social responsibility commitments and their returns practices. This article investigates how far sustainable practices and circular economy concepts have been implemented in retail returns systems; it identifies vulnerabilities, barriers, and challenges to the implementation of sustainable, circular practices and suggests ways to overcome them, as sustainability, loss prevention, and profit optimisation can go hand in hand with the right approach to the organisation of the reverse supply chain. Implications of this research on strategic management are outlined. The research was conducted using in‐depth interviews and observations with four major retailers in the United Kingdom, 17 structured interviews, 100 retailer website reviews, and three retail community workshops, all with British and other European retailers.