工艺管理数据模式化的应用及研究

面对数字化趋势,烟草行业加快了产品工艺数据模式化控制的步伐.而在充分理解和尊重<烟草控制框架公约>[1]的"以人为本.关注消费者权益及公众健康安全"宗旨的背景下,企业面时入世后烟草行业迎来的契机,如何进一步发挥数字控制在工艺管理领域的应用,体现行业教字控制技术先进性的独特价值和作用;如何加强工艺管理对行业生产、技术、产品质量等方向性的指导作用和服务能力,值得我们思考和探讨.     

关于烟草行业文化建设的思考

面对知识经济浪潮和烟草行业改革走向纵深的新形势,烟草行业必须高度重视企业文化建设,结合社会主义市场经济和烟草行业实际,坚持以人为本,加强执行力建设,加快构建富有时代精神和行业特点的烟草行业文化。我局在行业文化建设中,注重＂厚文化＂的建设与培养,以独特的企业文化理念,提升凝聚力,打造向心力,提高执行力,取得了良好的效果,对于同类行业有可借鉴之处。     

烟草行业成本费用控制研究

在国内外经济环境复杂多变,国内烟草市场消费群体趋向饱和的压力下,要建设“更加规范、更富效率”的中国烟草,实现税利保增长的目标,需在企业基础管理、成本费用控制上下功夫。本文拟从我国烟草行业成本费用控制存在的问题出发,探讨如何通过多种途径做好成本费用控制来提高行业整体效益。     

信息化在烟草监管领域的应用案例以及探索

近年来，烟草行业践行“两个至上”的行业共同价值观，积极履行社会责任，对我国经济发展作出了积极努力。可以说烟草行业在国民经济中具有重要的地位，对于增加国家财政收入、促进市场经济发展具有重要的意义。与普通行业不同，烟草行业具有政企合一的垄断经营性质，在经营的过程中实施专卖管理，这就需要市场管理者加强对行业的监管，在实施监管的过程中充分应用信息技术，提升监管的效率以及监管的全面性，从而促进烟草行业的健康发展。基于以上认识，本文从信息化在烟草监管领域应用的重要性出发，结合信息技术在烟草行业监管中的实际案例，探讨如何在实施行业监管的过程中更为有效地应用信息化手段，希望研究能够为烟草行业的信息化监管提供一定的思路。     

如何让精益文化在烟草行业落地生根

随着社会经济不断发展，我国烟草行业取得了进一步发展，但是，烟草行业在发展过程中，受到传统思想、观念的影响，使得企业管理水平并不高，在很大程度上阻碍了烟草行业健康发展，而精益文化作为一种新型管理理念，在提高管理水平、规范行业发展等方面发挥着积极作用，如何更好地将精益文化渗透至烟草行业当中受到广泛关注。本文将从烟草行业发展历程入手，并对精益文化概念及重要性对进行分析和研究，并提出精益文化在烟草行业中落地生根的有效途径，旨在推动我国烟草行业可持续发展。     

推动精细化管理 促进卷烟上水平

四通八达的交通网络是烟草物流业发展的基础条件,面对重庆加快建设成为西部地区的重要增长极、长江上游地区的经济中心、城乡统筹发展的直辖市的战略,面对烟草行业发展的严峻形势,烟草行业必须对烟草物流的重要性再认识,对提升烟草物流水平进行再部署,进一步通过创新精细管理、优化线路、切实有效的成本控制、整合流程提     

员工参与的沟通反馈机制对烟草行业的影响

烟草行业的对国家税收经济的贡献一直保持在8%左右,烟草行业的特殊性决定了烟草企业或烟草管理、销售行业都应当采用积极的沟通反馈机制对员工和企业进行有效管理。沟通反馈是烟草行业管理的重要环节,是企业管理过程中的重要载体。笔者通过探讨员工参与的沟通反馈机制的作用,以期对烟草行业产生积极影响。     

增强重点企业核心竞争力推动行业持续发展

面对全球经济一体化的新形势 ,面对我国加入WTO后的新格局 ,中国烟草发展靠什么 ?希望在哪里 ?这已成为烟草行业需要认真对待和深刻反思的重要课题和共同责任。在中国烟草发展的关键时期 ,改革的攻坚阶段 ,如何提高核心竞争力 ,在市场经济的浪潮中学会游泳 ,锻炼成长 ,增强参与国际市场竞争的本领 ,对于应对加入WTO后的挑战并赢得竞争优势 ,支撑和拉动行业整体效益的稳步增长 ,实现全行业平稳运行和可持续发展 ,具有十分重要的战略意义。加入世贸后经济全球化的客观要求多年来 ,我国烟草行业各级企业之间 ,基本上纯为行政纽带关系 ,而世…     

浅谈烟草企业预算管理与成本控制

烟草企业的发展和壮大,既取决于行业特点,也取决于自身的管理,影响企业效益增加的因素主要是来自于企业的内部控制。烟草企业的预算管理和成本控制是内部控制的主要内容。所以,烟草行业必须强化企业的预算管理和内部控制,降低成本消耗,实现企业的持续稳定和协调健康发展。     

以管理创新促进卷烟上水平

<正>烟草行业具有资本密集、技术密集等个性特点,其本身的特殊性,给走向国际经济战略创造出无限的商机。烟草行业企业管理同其他行业管理一样,也是把计划、组织、激励等施加于生产经营活动之中,使之符合经济发展的客观规律,从而取得良好效果。中国烟草企业的管理创新与其他企业的管理创新大致相同,就是运用科学、现代化的管理理念、管理方法管理企业的每项工作。那么如何才能实现烟草企业的管理创新、优化     

Revisiting the role of modular innovation in technological radicalness and architectural change of products: The case of Tesla X and Roomba

The management literature defines modular innovation as a way to make technological changes in product modules that does not necessarily change the product architecture. However, engineering science shows that new product modules not only change the product architecture, but they can also be used for technologically radical next generation products. Therefore, there seems to be a misalignment in how the role of modular innovation is seen as an innovation management phenomenon and the actual practice of product design and engineering. We revisit the role of modular innovation by combining management and engineering approaches. We demonstrate the applicability of this approach through two cases that utilize patent data of two recent technologically innovative products: Tesla's Model X and iRobot's Roomba automated vacuum cleaner. The examples show, in detail, how the changes in product modules and functions have led to broader changes at the system architecture level, leading to new functionalities. The findings contribute to the innovation management literature by identifying a more nuanced role of modular innovation by embedding it in the product architecture, thus broadening the discussion on architectural innovation and technological radicalness.     

风险投资对中小企业突破性技术创新的影响研究

从对原有技术的沿袭程度上,可以将技术创新分为具有持续性质的渐进性技术创新和具有跨越性质的突破性技术创新。中小企业因其灵活的经营,往往成为突破性技术创新者,然而又因其自身不可避免的资金瓶颈,经营管理等问题,严重制约了突破性技术创新的发展。近年来,大量成功的安全表明风险投资对企业技术创新具有显著的推动作用。所以应加强风险投资对中小企业进行技术创新活动的影响研究,探索风险投资对中小企业技术创新的作用,在此基础上制定相应的措施,以期利用风险投资促进中小企业进行技术创新。     

Rules of the game: constructing norms of influence,subordination and constraint in IT planning

This paper examines how norms develop and influence the planning of technological and organizational change. A case study highlights the influences of a broadly held management innovation as it is introduced into an existing organizational culture, demonstrating how norms play a role in attempts to introduce technical and management innovations. In the case, three sources of normative structuring—business process re-engineering, the consultant, and the target organization's business environment—converged to create new rules defining how to conceptualize the problem space, the appropriate ways to approach problems, who had actionable authority and how ideas were to be expressed. The emergent normative context trapped the group in a malfunctioning process and eliminated opportunities to question the process or to suggest alternative directions. This case highlights how analyzing normative systems holds promise to improve scholarly understanding of organizational technologies and to refine managerial tools for technological and organizational innovation.     

Towards a More Comprehensive Understanding of the Roles of Management Accountants

Abstract

The study was designed to address specific gaps in the literature by identifying a comprehensive set of antecedents and characteristics with respect to the roles of management accountants (MAs) and exploring the consequences of how these roles are discharged. Interviews were conducted with 18 financial managers (FMs) and 18 operating managers (OMs) in medium and large manufacturing firms. Theoretical lenses of management control, contingency and role theory were used in the interpretation of the findings. A comprehensive picture of the antecedents, characteristics and consequences associated with the roles of MAs emerges from the data and the findings suggest that management and the MAs themselves play a critical part in the determination of the roles of MAs. In particular, the findings reveal contingencies and conflicts with regard to the interaction between MAs and OMs including the management control consequences associated with how MAs interact with OMs. For some MAs, the paper argues that role conflict, despite its negative connotations, may facilitate more effective management control. The adoption of a ‘business partner’ model for MAs is found here to be ambiguous, conditional and uncertain.     

科技信用评价指标体系研究

随着国家越来越重视社会信用体系建设与科学技术发展与创新,科技信用问题在科技与创新活动中表现得非常突出,盲目立项、成果剽窃甚至是学术欺骗行为在科学界屡有发生,科技失信问题受到社会日益关注。2004年9月,科技部颁发了《关于在国家科技活动管理中建立信用管理制度的决定》,该决定为科技活动信用管理制度设计出基本框架,阐明了国家科技活动信用制度建设的意义,信用管理的对象、依据、原则、范围、内容、组织实施方法、信用信息使用、信用管理在计划管理中的位置与作用,为我国科技信用管理工作的研究确定了理论基础与实践依据。本文依据《关于在国家科技活动管理中建立信用管理制度的决定》,在分析国际和国内科技信用评价技术现状的基础上,根据科技信用管理与科技信用评价的特点,创新性地从项目承担机构、项目负责人与项目评审专家三类信用主体出发,研究并建立了科技信用评价指标体系,为开展科技信用管理与评价工作,建立与完善社会信用体系奠定了良好的基础。     

集聚科技资源 服务创新发展

文章以江苏省科技基础资源调查数据为例,分析江苏省科技资源现状、科技资源调查的作用、对科技资源开发利用情况,并对江苏省科技资源的利用和管理提出建议。     

ISO 9000 practices and financial performance: A technology coherence perspective

Attention to processes has increased, as thousands of organizations have adopted process-focused programs such as TQM and ISO 9000. Proponents of such programs stress the promise of improved efficiency and profitability. But research has not consistently borne out these prospects. Moreover, the expectation of universal benefits is not consistent with research highlighting the important role of firm-specific capabilities in sustaining competitive advantage. In this paper, we use longitudinal panel data on ISO 9000 practices for firms in the auto supplier industry to study two new issues related to the adoption of process management practices. First, we find that, as the majority of firms within an industry adopt ISO 9000, late adopters no longer gain financial benefits from these practices. Second, we explore how firms’ technological coherence moderates the performance advantages of ISO 9000 practices. We find that firms that have a very narrow or very broad technological focus have fewer opportunities for complementary interactions that arise from process management practices and thus benefit less than those with limited breadth in technologically related activities.     

Can voluntary environmental regulation promote corporate technological innovation?

The impact of environmental regulation on technological innovation has been widely discussed in the academic circle. Based on the panel data of 403 Chinese manufacturing firms from 2010 to 2015, this paper explored the role of voluntary environmental regulation in technological innovation. The results showed the following: First, both voluntary environmental information disclosure and environmental management system certification had a positive effect on corporate innovation investment. Second, compared with the impact of environmental information disclosure, the impact of environmental management system certification on corporate innovation investment was more significant. Third, there was a significant positive interaction between environmental information disclosure and environmental management system certification. Finally, the effect of voluntary environmental regulation on corporate technological innovation in heavily polluting industries was stronger than that in lightly polluting industries.     

论煤矿建设工程技术管理与安全生产

本文阐述了在煤矿建设工程中,由于工程本身的复杂性与不可预见性,技术管理如何与安全相连接及技术管理如何促进生产,总结了技术管理在安全生产中的前瞻性与预防性的特点。安全必须尊重科学,坚持科学发展观,而企业谋求发展,技术管理与技术进步是其发展的重要组成部分。     

Inclusion climate: A multilevel investigation of its antecedents and consequences

This study investigates the antecedents and consequences of organization‐level inclusion climate. A national sample of human resource decision‐makers from 100 organizations described their firms' formal diversity management programs; 3,229 employees reported their perceptions of, and reactions to, their employers' diversity management. Multilevel analyses demonstrate that identity‐conscious programs (programs that target specific identity groups) generate an inclusion climate. Moreover, the analyses provide evidence of multilevel mediation: In organizations with an inclusion climate, individual employees perceive the organization as fulfilling its diversity management obligations and respond with higher levels of affective commitment. This study represents an important step toward understanding how a shared perception of organizational inclusiveness develops and how inclusion climate facilitates the achievement of diversity management objectives. The findings also shed light on the important role of identity‐conscious programs in promoting organizational commitment within a diverse workforce.