探讨利润中心的风险——兼评海尔SBU经营机制的合理定位

2002年，海尔的SBU经营机制一经推出，就在社会上引起了很大的反响，大部分学者认为SBU比利润中心更加全方位的市场化，能使企业既能享受模拟市场交易带来的高劳动效率，又能保证整个价值链战略方向的一致性。SBU的运作原理及其理论的科学定位值得深入探讨。     

培植追随财务战略的SBU

在SBU模式下,集团战略被清晰地分为了公司战略与经营战略两个层次。前者主要负责战略决策、投资以及资源在不同SBU之间的配置;后者则涉及集团公司战略执行和经营决策     

SBU模式在商业银行组织结构创新中的应用研究

在国际银行业处于转型时期的背景下,商业银行的组织结构出现了扁平化的趋势。本文以荷兰银行SBU组织结构模式为案例,介绍SBU模式在商业银行组织结构创新中的应用前景,以期为国内银行组织结构改革提供经验借鉴。     

SBU模式在商业银行组织结构创新中的应用研究

在国际银行业处于转型时期的背景下,商业银行的组织结构出现了扁平化的趋势.本文以荷兰银行SBU组织结构模式为案例,介绍SBU模式在商业银行组织结构创新中的应用前景,以期为国内银行组织结构改革提供经验借鉴.     

SBU理念在银行业监管部门的运用

2007年初,刘明康主席在银监会系统组织部长会议上指出,要破除官本位思想,借鉴战略业务单元(SBU)的理念,以充分调动和发挥监管部门的单兵作战能力和团队作战能力.进入21世纪,随着社会进步和组织体系的变革,人们越来越意识到管理重要性,正积极探索应用现代管理理念、方法和模式,以提高资源配置和运用的效率.为适应新的监管形势和要求,银行业监管当局借鉴新的管理理念提升监管效能,势在必行.     

荷兰银行战略业务单位（SBU）组织管理结构简介

商业银行组织结构逐渐向客户型组织结构演变，这种组织结构最大挑战在于协调客户与产品线及地域之间的关系，为此，荷兰银行在2001年推出了创新模式：战略业务单位(SBU)组织管理结构。     

基于人本经济发展观的管理会计理论体系与计量方法创新探讨

"互联网+"的"去三化"颠覆了传统企业管理模式,促使对新的管理会计理论与计量方法探讨。本文从解决规模经济问题与范围经济问题入手,探索信奉人本经济发展观的管理会计理论与方法创新的理论基础。参照物本经济发展观指导的成熟管理会计理论体系逻辑及其计量方法演变规律,结合海尔人单合一双赢模式2.0现实经验,在人本经济发展观指导下,构建管理会计新理论体系,提出了人本成本法。     

海尔集团 管理会计模式发现

海尔,中国制造业企业的神话。海尔的成功,源于创新,这首先是从张瑞敏开始的。在他的带领下,海尔在管理会计方面做了大量的探索和研究,海尔独创的管理方法实现了管理会计的重大突破。人单合一,将每个人作为自负盈亏的机制单元,将每个员工创造的财富最大化地与企业一起     

社会医疗保险政策效果评估的理论与实证研究动态

医疗保险政策效果评估是医疗保险制度发展的必然要求,也是医疗保险制度管理的重要手段和核心内容。文章对国内外医疗保险政策效果评估的理论和实证研究成果进行梳理和评述,发现目前关于社会医疗保险政策效果评估的研究存在理论研究不足、研究深度不够以及缺乏对新型医疗保险制度的关注三个主要问题。需在理论研究方面综合考虑我国医疗保险制度发展的实际,突出理论研究的本土化特色;在研究内容方面深入考察医疗保险制度效应产生的内在机理,提高政策建议的科学性;同时还应关注新型医疗保险制度的发展进程,加强对城乡居民医疗保险制度的评估研究。     

个体差异、企业特征、制度保护与流动人口社会保险可及性——基于“福利三角”理论模型的实证研究

"福利三角"理论是现代社会政策研究的重要范式,其也可运用于经验研究。本文基于"福利三角"理论视角,从个体差异、企业特征、制度保障三个维度,利用南开大学"2013年流动人口管理和服务对策研究问卷调查"数据,对流动人口社会保险可及性及其影响因素进行实证研究。分析发现,在个体特征方面,受教育程度、工作年限等对流动人口人力资本具有关键影响的因素,企业性质、行业类型等企业特征,劳动合同、合同协商、工会等制度保障因素对流动人口社会保险可及性具有显著影响。在此基础上,应提高流动人口社会保险可及性。     

管理会计变革与创新的实地研究

本文在已有文献的基础上提出了管理会计变革的制度化模型,并通过我国上市公司ABC实施的实地研究进行理论检验和发展。该模型从一个全新的视觉,即新的管理会计规则和惯例的制度化的实现来衡量管理会计变革与创新的成功;强调制度化的实现要通过一个进化式的阶段变革过程来完成;每个阶段在不同程度上要受到外部环境、个人特征、组织、技术、任务特征等因素的影响;并通过三种分类方式对制度化后果进行评价。本文研究有助于我们深刻理解管理会计变革的过程本质和后果,并为我国企业引进和实施管理会计创新提供极其宝贵的经验证据。     

Strategic Choices,Environmental Uncertainty and SBU Performance: A Note on the Intervening Role of Management Accounting Systems

This paper examines the role of management accounting systems (MAS) design on the relationship between: (1) strategic business unit (SBU) strategy and SBU performance and (2) perceived environmental uncertainty (PEU) on SBU performance. MAS design was defined in terms of the extent to which managers use broad scope MAS information for managerial decision making. The responses of 62 SBU managers, drawn from a cross-section of manufacturing companies in Western Australia, to a questionnaire survey were analysed by using a path analysis. The results suggest that SBU strategy and PEU are important antecedents of MAS design, and that broad scope MAS information is an important antecedent of SBU performance.     

Centralized end-to-end identity and access management and ERP systems: A multi-case analysis using the Technology Organization Environment framework

System security is a top issue facing global organizations. This study investigates the constraints and benefits of a successful centralized end-to-end identity and access management (CIAM) implementation and the moderating role that ERP systems have in the implementation. We apply the Technology Organization Environment (TOE) framework to a case study approach. We find that organizational and technological factors result in lapses in IT governance and act as barriers to CIAM. Environmental factors also hinder CIAM implementation. Additionally, ERP systems facilitate the development of a CIAM due to integration and standardization of identities and automated provisioning. When the ERP system supports CIAM, the organization and its employees experience significant benefits including single sign-on capabilities, increased security and privacy, efficiencies in user provisioning and password management, and audit process improvement. Our results will be of value to any organization implementing CIAM and ERP. Researchers can also use our findings to further study IAM, ERP or extensions to the TOE framework.     

Research issues on the use of ERPS in interorganizational relationships

The use of enterprise resource planning systems (ERPS) is a critical component of a firm's strategy for the proper management and control of inter-organizational relationships. This research note utilizes recent research findings that bear on the effectiveness of the implementation and use of ERPS in business organizations and extends these findings in the inter-organizational context. The major purpose of this essay is to present theoretical bases on which future research could justify theoretical models and present theoretically-sound arguments for the examination of the use of ERPS in the management and control of inter-organizational relationships. The implications of a number of theories are examined, including: (a) the theory of co-opetition from organizational strategy, as it relates to the necessity for carrying out simultaneous activities in inter-organizational cooperation and competition, (b) the economic theory of complementarity, as it emphasizes interactions in different elements of organizational design and explains how different elements of organizational strategy and management process relate to one another, and (c) the real options theory from finance as it relates to the degree of managerial flexibility in making infrastructure investment decisions. Each of these theories offers important implications for the examination of use of ERPS in inter-organizational relationships. This essay develops a number of research propositions in order to motivate research in this area. Future research not only could benefit from these theoretical bases but also could make contributions for the extension of these theories in the use of ERPS for the management and control of inter-organizational relationships.     

内部审计为企业增加价值的思考

在企业管理的过程中,实现组织价值的增值是一项重要的管理目标。从这个角度来看,内部审计部门作为企业进行日常经营管理中的重要职能部门,也同样需要为实现企业价值增值的目标而服务。内部审计是帮助企业规范和改进内部管理活动、实现组织目标和增加企业价值的管理活动。现代企业价值最大化的理念促进了人们对于内部审计增加价值的思考,内部审计如何增加企业价值,提高内部企业增加企业价值的效果等成为学者和企业关注的重点内容。随着我国社会主义市场经济建设的不断深化,企业面临的经营风险更加多样,强化内部审计,拓展内审范围,对于提高企业抗风险能力,确保组织价值平稳增长有着积极作用。     

企业如何运用资本经营战略实现价值的不断提升

“企业价值最大化”或称“股权利益最大化”是现代企业财务管理的最终目标。有效制定并实施企业发展战略 ,实现企业价值的不断提升是实现这一目标的根本途径。本文论述了资本经营战略对提升企业价值的巨大作用 ,并以具体企业为例分析了企业如何通过资本经营战略提升企业价值     

Structure,formality and the importance of financial and non-financial information in strategy development and implementation

The strategic management literature indicates that there is high variety in the form and nature of strategic processes within organizations. By contrast, writers on strategic accounting tend focus on the structure and formality of strategic activities and call for a balance of financial and non-financial information to support strategic processes. This study explores the conceptual basis for this perspective and also investigates empirically whether such characterisations hold in practice. The empirical part of the study draws on questionnaire responses by senior corporate accountants and interviews held with a subset of respondents from this group. The results indicate that strategy development and implementation activities tend to be structured and formal, and while greater emphasis is placed on financial information in strategy implementation, in strategy development both financial and non-financial information are used. Differences however prevail across firms as to what is considered to be strategic and the role played by financial and non-financial information varies across companies. A high degree of organization specificity also exists in the uses of strategic accounting information. The study found support for normative ideals within the firms investigated but high organizational particularity also pervades the deployment of strategic accounting information.     

Management accounting and control practices in a lean manufacturing environment

A lean strategy is rapidly becoming the dominant paradigm in manufacturing. Kennedy and Widener (2008) use a case study to develop a theoretical framework of management accounting and control practices for firms following a lean manufacturing strategy. We build on Kennedy and Widener (2008) by examining a structural equation model that provides evidence on the extent to which a lean manufacturing implementation is related to five management accounting and control practices. Using survey data from 244 US companies with an interest in lean manufacturing, we find a direct positive relation between the extent of a lean manufacturing implementation and a simplified strategic reporting system, value stream costing, visual performance measurement information, and employee empowerment. We find a direct negative relation with inventory tracking; however, we find it is conditional on the extent of top management support for change in production strategies such that firms decrease reliance on inventory tracking in the presence of strong management support. We also conclude that the management accounting and control practices work together as a package in a lean manufacturing environment as evidenced by the many direct associations among the five management accounting and control practices.     

Synthesizing enterprise data through digital dashboards to strategically align performance: Why do operational managers use dashboards?

Based on a cross-sectional field study, Reinking et al. (2019) propose a complex theoretical model for understanding the characteristics of dashboards that promote use and lead to individual and organizational performance gains. This study tests the theoretical model using survey data collected from 323 middle and upper level managers with experience using corporate dashboards. The data were analyzed using components based structural equation modeling, and the results provide strong support for the external validity of the Reinking et al. (2019) theoretical model. The results show that two primary constructs, strategy alignment and interactive management control, are important factors impacting the extent of dashboard use, perceived managerial performance, and perceived organizational performance. Prior research has expressed concerns over the tendency of managers to lose sight of strategic objectives (i.e., strategy surrogation) and focus solely on performance measures. However, our results indicate that operational managers perceive that dashboards focused on specifically tailored KPIs lead to both improved managerial and organizational performance. This study contributes to management control and strategy research in two important ways. While prior research has examined strategy in the executive level context through evaluations, changes, or initiative implementations, this study investigates strategy alignment at the operational levels of the organization. Second, the results suggest that intentional strategy surrogation may have beneficial effects at the lower operational levels in an organization.     

海尔地产的财资暖冬

位列中国房地产"第二方阵",计划再用五六年资产规模就赶超万科地产的海尔地产,背靠着海尔集团的资源和经验,在行业的"寒冬期"中正以独特的"暖冬"策略突围。