顾客导向思想在战略管理会计中的应用

传统管理会计以生产经营为导向,其与传统管理思想相匹配,随着市场竞争的加剧,企业管理已不能仅通过加强内部管理来赢得竞争,其视野必需扩大到战略层面。因此,战略管理会计成为管理会计发展的一个新阶段。顾客导向因其视野外向而具有战略性,其将对于战略管理会计的发展产生重要影响。     

企业实施战略成本管理的思考

面对日益激烈的市场竞争,企业的成本管理应该与企业的经营战略、发展战略相协调,降低成本应着眼于技术创新、规模经济、供应链管理、自主品牌等更高层次的要素,形成战略成本管理的思想。本文以美的集团为例,探讨企业如何实施战略成本管理,打造可持续的成本优势。     

中国煤炭大集团战略研究

随着加入WTO步伐的深入，世界经济一体化的不断发展，市场竞争日趋白热化．作为重要基础产业的煤炭工业对中国经济的持续、稳定、健康发展起着不可忽视的作用。本文运用战略管理理论从中国煤炭行业的战略分析、战略规划与选择及战略实施等几方面对中国煤炭行业通过实施大集团战略来提高国际竞争力进行了研究和探讨。对中国煤炭产业的健康发展有着一定的借鉴意义。     

纵观战略思想的演进

从20世纪初开始，企业战略管理的思想开始萌芽，随后战略管理理论的研究不断地向深度和广度发展。到现在战略管理的思想发展大致经历了四个阶段：第一是早期战略思想阶段，第二是传统战略理论阶段；第三是竞争战略理论阶段，第四是动态战略理论阶段。     

当代高等学校战略管理研究

全面建设小康社会、构建社会主义和谐社会的新形势,对高等学校提出了新的要求。高校必须在更广阔的视野,用长远的、可持续发展的战略眼光,来深入思考和应对学校发展面临的种种机遇与挑战,在学校管理中,引进、重视和开展战略管理就显得非常重要本文从高校战略管理的研究背景,内涵,战略分析,战略选择,战略规划,以及战略实施等方面来研究高校的战略管理。     

浅谈建筑企业战略成本管理

随着建筑市场竞争日益激烈,建筑企业迫切需要引入战略意义上的成本管理.加强战略成本管理,展开战略成本管理的实用性研究,将为建筑企业的生存和发展提供有力的竞争武器.     

生态视角下的企业发展战略实施策略

随着外部环境不确定性的增加,企业战略由静态管理向动态管理转变。企业作为利益相关者契约生态集合体,其发展规律在很多方面和生物生态领域中的规律相仿,运用生态学思想来研究战略问题,对企业战略的制定和实施具有重要的指导价值。文章针对企业竞争环境所面临的复杂性以及传统战略理论的缺陷,结合生态复杂性科学的基本原理,分析了企业发展战略的生态特性,提出了企业生态发展战略的建设原则和行为选择策略。     

探究创新战略导向下的人力资源管理实践

随着国家经济水平的不断提高,企业之间的市场竞争现象越来越明显,为了能在激烈的市场竞争中占据有利位置,一些企业不断推进企业创新战略的发展与建设,并将创新战略的思维模式应用在企业人力资源管理工作中,为企业人才合理化配置提供有利条件。人力资源管理在企业的发展中起着至关重要的作用,因此加强企业人力资源管理部门的建设,将创新战略模式应用其中,对企业在日后的发展有着重要影响。文章就创新战略导向下人力资源管理实践方面的内容展开论述,仅供相关人士参考。     

知识产权战略助推企业快速发展——东台市食品机械厂知识产权工作评析

知识产权战略是企业管理和技术创新的基本手段,是企业实现转型升级、获取与保持市场竞争优势、谋取最佳经济效益的重要策略。文章分析了东台市食品机械厂有限公司大力推进企业知识产权战略以来所取得的成绩、存在的问题及对策,阐述了知识产权战略在企业发展中的关键作用。     

战略管理会计在我国应用案例分析

目前，我国对战略管理会计研究还处于初步阶段。企业应用战略管理会计相对很少，本文通过对海尔集团成功运用战略管理会计的案例进行具体分析，总结经验，得到的“启示”来推广与发展战略管理会计，以期对加快战略管理会计在我国的应用进程有所帮助。     

On the Major Transformation of the Asia-Pacific Regional Structure北大核心CSSCISSCI

Recent years have witnessedsignificant changes in the Asia-Pacific regionalstructure featuring the shift in power balance among related countries as well as adjust-ments in their respective regional strategies. So what is the prevailing trend in thistransformation and what kind of regional order will likely emerge in the future？ To an-swer these questions, the paper tries to explore the following dimensions： the evolvingregional context, shift in power balance and power conversion, geo-political and geo-e-conomic developments and interactions between them, and evolving regional order. Asthe study shows, the broadening of regional geographical scope, the rise in the numberof actors involved, as well as changesin the relations among them, have combined tocast a pluralistic and complex flavor to the regional structure. While the power balanceamong China, the United States and Japan shifts, and power conversion is also occur-ring. China and Japan are paying increasing attention to their security roles, whereasthe United States under the Obama administration laid more stress on expanding itsgeo-economic clout. In spite of the intensifying geopolitical competition among China,the United States and Japan in recent years, a Sino-US strategic compromise-whichholds the key to regional geopolitics-isother front, some kind of geo-economicmore likely to take place in the future. On thecooperation will probably emerge. In the longerterm, it will be the geo-economic trend thatwill prevail over the geopolitical trend inthe region. Finally, the future evolution of regional order wiI1 mainly follow the eco-nomic logic, accompanied by the dilutionof its hegemonic and hierarchical nature.Hence, a pluralistic and complex regional community will emerge.     

The German Hanse and Bergen – new perspectives on an old subject

Abstract

The Hanseatic League and her kontors (trading posts) were an integral part of the medieval trade system in Northern Europe. Hanse merchants dominated many markets in this region and managed to maintain a monopoly-like role in towns like Novgorod and Bergen for many centuries. Consequently, one focus of historical research about the Hanseatic League lay on the mechanisms that enabled the Hanse merchants to keep that strong of a position for such a long time.

This article is part of the discussion about this topic. Based on Lübeck merchants with business interest in the Norwegian town of Bergen, the so-called Bergenfahrers (Bergen travellers), it will give new insights into the Hansards' economical and social organization. The three main points are (a) the integration of the Bergen market in the Hanseatic trade network as an intermediary trading place on the vivid East–West route of Hanse trade; (b) the importance of the Bergenfahrers within the Hanse merchants' economical, social and political networks; and (c) the structure of the Bergenfahrers network patterns in the late Middle Ages.

In addition to new insights into the important role of Bergen and the Bergenfahrers within Lübeck's and the other Wendish Hanse towns' trading system, this articles provides further proof for the usefulness of the methods of Social Network Analysis in medieval economic research.     

Organization and incentives in the age of sail

The British Navy in the age of sail was the most successful bureaucracy of its time. Its organization and incentive structures differed importantly from contemporaneous private sailing ventures, but closely resembled those of today’s large corporations. To induce efficient effort, the navy used a hierarchical tournament, in which sailors competed for higher pay that came with promotions based on relative performance. Promotion probabilities, the option value of future promotions, and the higher effort required of men in higher ranks and on larger vessels, combined to yield a highly skewed pay structure.     

Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption*

We investigate the effect of mandatory IFRS adoption on trade credit. We document that firms in countries that adopt IFRS receive more trade credit from their suppliers, consistent with improved financial reporting quality and comparability playing a role in facilitating informal financing. This increase is larger for countries with a low level of societal trust, a poor pre‐IFRS‐adoption information environment, and stronger legal enforcement. These cross‐sectional results suggest that the conditions under which higher‐quality information is made publicly available affect suppliers' decisions to provide trade credit. This increase is also larger for firms with greater exposure to foreign markets, a finding that highlights the importance of more comparable international financial reporting standards in facilitating cross‐country trade credit. We also find that IFRS adoption has a stronger positive effect on trade credit for firms with greater liquidity needs. Finally, we find that firms in countries that adopt IFRS also extend more trade credit to their customers. Overall, our results support the notion that financial reporting can have a causal effect on trade credit.     

区域工业产业竞争力指标体系的构建及其评价方法研究

文章通过建立省级区域工业产业竞争力评价指标体系,设计竞争力模型,利用SPSS统计软件,对各省工业产业竞争力进行了评价测定。     

中俄经济技术合作面临新机遇

中俄在十年内把各自的GDP翻一番的目标,为发展中俄经济技术合作提供了机遇.仅仅依靠商品贸易的增长很难大幅度提升中俄经贸关系,需要全面开展经济技术合作,特别是加强在自然资源开发、跨国投资、军工技术和产品贸易领域的合作.     

INFRASTRUCTURE POLICY IN INDONESIA, 1965–2015: A SURVEY

This survey, first, provides an overview of the main developments in the infrastructure sector in Indonesia during the past five decades and, second, considers what the main policy and management bottlenecks in infrastructure appear to be. The overview of main developments indicates that, in broad terms, most parts of the sector have expanded considerably but that the needs remain acute for further expansion and for attention to the maintenance of existing facilities. Demand for infrastructure is high, especially since the regulated prices set for infrastructure services are often low. Access is often difficult, however, because of shortages of infrastructure, and quality is often unsatisfactory because of poor maintenance and indifferent management. These problems of access are exacerbated by the regulation of prices. This overview also points to the markedly different performances of industries in which pro-competitive policies have been applied and those in which more traditional policies of close regulation have restricted the operation of markets.