企业成本控制中存在的问题及对策

在市场经济环境竞争中,为了取得更大的竞争优势,企业采用多种多样的竞争方式。在这些方式中,最为直接,也最为广大企业所接受的是对于成本的控制。企业成本控制的目的是为了降低成本水平,从而取得更大的竞争优势,提高企业的盈利水平。但目前企业的成本管理工作还存在着许多弊端,成本管理的方法还相对比较落后。本文通过对企业的成本控制情况进行分析,指出了企业在成本控制中存在的问题,如管理制度不健全、方法落后等,并提出了相应的对策,如树立整体的管理观念、选择适合自身的控制方法等等,以帮助企业解决其成本控制中的问题。     

浅论企业成本控制的现状以及整改途径

随着社会主义市场经济的不断深入,企业要想在激烈的市场竞争取得一席之地,就必须提高自身的竞争优势,企业成本管理的水平是企业竞争优势的重要体现。但目前许多企业在成本控制方面存在诸多不足,阻碍了企业经济效益的提高。本文主要分析当前企业成本控制的现状,并探讨有效的整改途径。     

加入WTO企业怎样选择竞争战略

何谓战略导向型成本管理 所谓战略导向型成本管理,就是企业为了获得和保持竞争优势而进行的成本分析和成本管理。即要根据企业所采取的战略,建立相应的成本管理体系。它有两个方面的含义：其一,企业进行战略导向型成本管理的目的是要求企业在严峻的国内外竞争中,获得和保持企业长期的竞争优势;其二,企业所进行的成本管理必须以其长期发展的战略为基础,并随着长期发展战略的改变而改变。     

现代企业制度下成本管理理论与实践

在当今社会,企业面临的竞争日趋激烈。企业需要将成本管理置于战略管理的广泛空间,实行战略成本管理,从战略的高度对企业的成本进行分析,并为企业管理决策服务,帮助企业形成竞争优势,促进企业的发展。。但我国市场经济起步较晚,与西方发达国家相比,我国的成本管理还存在着较大差？距,在企业成本管理方面还存在着许多问题。本文就存在的问题进行分析,并提出？相应的对策措施。     

全方位控制成本提高核心竞争力

电力体制改革,发电企业走向市场,成为竞争的主体.如何通过提高企业管理水平、降低发电成本、提高企业核心竞争力,在竞争中立于不败之地,成为发电企业必须面对并迫切需要解决好的问题.本文就发电企业成本全方位控制进行探讨.     

市场竞争程度对成本粘性影响的实证研究——基于深沪主板上市企业的数据

文章基于2010--2013年中国深沪主板上市企业的经验数据,探讨了不同竞争市场企业成本粘性行为的强弱,并进一步考察了成本粘性行为对于管理层经济决策实施的延缓效应.研究结果表明:寡头市场的企业成本粘性显著强于垄断竞争市场的企业,同时成本粘性的存在影响上市企业管理层经济决策的快慢,且寡头市场企业的管理层其经济决策时滞显著长于垄断竞争市场企业.文章从经济决策角度拓展了成本粘性的经济后果研究,肯定了区分不同竞争市场对成本粘性研究的重要性.     

建构系统化人力资源成本管理指标体系

当前世界范围的竞争已从资本资源的竞争转变为人力资源的竞争,国内企业的人力资源成本管理在劳工环境的变迁下也面临着前所未有的挑战。企业应有效优化人力资源成本管理,建构一套系统化、科学化的管理指标体系,以便获取信息并做出科学决策。     

企业成本控制存在的问题与对策

随着经济的发展以及全球化进程的加快，使企业面临着激烈的竞争态势，如何在竞争激烈的环境下持续健康发展，已经成为每一个企业都亟待解决的问题。而企业的成本控制是企业发展的一个重要因素之一，了解企业成本控制所存在的问题并采取相应的对策，有利于企业在行业竞争中取得优势。     

浅谈工程施工企业的成本控制

随着建筑行业的飞速发展,施工企业数量越来越多,施工企业之间的竞争越来越激烈。现实情况下大部分工程项目都以低价中标,因此企业的利润空间大大缩小,想要在激烈的竞争中取得比较好的经济效益,就需要深入探讨施工企业的成本控制。本文分析了施工工程企业在成本控制方面存在的问题,并在此基础上提出成本控制的一些措施,为工程施工企业提供一些借鉴。     

工业企业成本控制研究

在市场经济快速发展的形势下,工业企业要想在市场大潮中站稳脚跟,提高自身市场竞争力并拓宽市场份额,就必须将提高企业产品质量和加强企业成本管理双管齐下.可以说工业企业的竞争归根结底就是成本的竞争,如何在保证产品质量的同时降低成本变成了企业重中之重的问题,加强工业企业成本控制对工业企业的可持续发展具有重要意义.本文首先对工业企业成本控制原则及作用进行了阐述,然后针对工业企业现存的成本控制问题提出了解决方案,旨在通过加强工业企业的成本控制提高企业的核心竞争力,助力企业的可持续发展.     

Development in Information and Communications Technology (ICT) Statistics at the Australian Bureau of Statistics

This paper outlines the ICT statistical developments that the ABS has undertaken over recent years. These developments have been on both the supply side (ICT industry) and the demand side (use of IT by sector). The content of ABS ICT surveys has changed significantly over the last few years and are expected to develop further in line with industry changes and emerging policy needs.
Recent developments in household collections have been the inclusion of IT use questions in the 2001 Census of Population and Housing and in various ABS social surveys such as Children's Participation in Culture and Leisure Activities. Annual business IT use surveys are now conducted and include topics such as Internet commerce and IT security. Biennial ICT industry surveys are conducted to provide data on ICT production, imports and exports, ICT industry employment, performance and structure information. An Internet activity survey is run every six months and provides regional Internet access details and infrastructure details on Internet service providers.
A major development for 2002–03 will be the compilation of an ICT satellite account. ABS intends to produce an ICT Information Development Plan to guide its future statistical development work in the ICT field.     

Incumplimiento del salario mínimo en Europa central y oriental

En este estudio se analiza el incumplimiento del salario mínimo durante el periodo 2003–2012 en diez países de Europa central y oriental con salario mínimo obligatorio nacional. A partir de los datos de EU‐SILC y la metodología propuesta por Bhorat, Kanbur y Mayet (2013), se cuantifica la incidencia y magnitud del incumplimiento. Se realizan análisis de regresión sobre determinantes individuales, laborales y macroeconómicos. Aunque la incidencia permanece relativamente baja, los trabajadores a los que se dirigen las políticas de salario mínimo parecen los más expuestos a su incumplimiento. Con el tiempo, una mayor incidencia se asocia a una razón más alta entre salario mínimo y salario medio.     

Value at Risk in the Suburbs: Eminent Domain and the Geographical Politics of the US Foreclosure Crisis

Several US counties and local governments have recently considered a novel solution to the foreclosure crisis. They plan to use eminent domain to compel the owners of mortgage debt—and specifically of private‐label mortgage‐backed securities—to sell the debt to the government at a price reflecting the loan's market value. The government would then restructure the debt and resell it to new investors. The plans are striking because—in contrast to both development‐driven eminent domain and the federal subprime bank bailout—they would force investors to assume asset devaluation and increased long‐term risk. Notably, the plans have emerged as an instance of financialization‐focused politics in suburbs and suburban cities of color, specifically majority‐black and ‐Latino/a suburbs. Local support for the plans, we argue, is rooted in the long‐term disinvestment of these ‘suburbs of exception', which became targets of subprime lending and eventually sites where the ‘financial exception' has been localized. But these demographic shifts, fragmentation and fiscal pressures have at the same time created a suburban political terrain in which the plans have gained their strongest political support.     

Towards a Theory of Serendipity: A Systematic Review and Conceptualization

Serendipity – the notion of making surprising and valuable discoveries – plays a major role in the success of individuals and organizations alike. Previous research has established the importance of serendipity and identified important individual- and organizational-level antecedents. However, the literature has been dispersed and the boundaries of the concept have been blurry, leading to a lack of conceptual clarity and structure, and thus limiting validity and managerial actionability. Based on a systematic literature review, I synthesize existing management-related research on serendipity and explicate the emergence and composition of serendipity in the organizational context. I first identify three necessary conditions that differentiate serendipity from related concepts such as luck or targeted innovation: agency, surprise, and value. Then, I draw from the literature on sensemaking, event-based theorizing, and quantum-based approaches to management to conceptualize the process of cultivating serendipity in the organizational context as a process of enabling potentiality and materialization, and develop a multi-level theory of (cultivating) serendipity. This conceptualization contributes to our collective understanding of how, why, and when (i.e., under what conditions) organizations can leverage the value in the unexpected, which opens up fruitful avenues for further research.     

Accountability of NGOs in Bangladesh A critical overview

NGOs in Bangladesh have been recognized as effective change agents in the socio-economic arena throughout the world. Their contributions in micro credit, non-formal education and primary health care are widely known. NGOs play a significant role in society. NGO accountability, as a result, has become a critical issue. NGO accountability in Bangladesh has been examined here in relation to patrons, clients and themselves. Of the three relationships only accountability to patrons is in a near satisfactory state. Accountability to clients is handicapped by lack of opportunities of beneficiaries to participate meaningfully in NGO policy making. Accountability to themselves is adversely affected due to the adherence to a strictly hierarchical system and the influence of founding and charismatic NGO leaders.     

Cultural Economy Planning in Creative Cities: Discourse and Practice

While a growing body of research analyses the functional mechanisms of the cultural or creative economy, there has been little attention devoted to understanding how local governments translate this work into policy. Moreover, research in this vein focuses predominately on Richard Florida's creative class thesis rather than considering the wider body of work that may influence policy. This article seeks to develop a deeper understanding of how municipalities conceptualize and plan for the cultural economy through the lens of two cities held up as model ‘creative cities’ — Austin, Texas and Toronto, Ontario. The work pays particular attention to how the cities adopt and adapt leading theories, strategies and discourses of the cultural economy. While policy documents indicate that the cities embrace the creative city model, in practice agencies tend to adapt conventional economic development strategies for cultural economy activity and appropriate the language of the creative city for multiple purposes.     

Input/output ranges and performance: an examination of US machine tool producers

Despite the establishment of high-tech multinational enterprises (MNEs) in Ireland since the late 1950s, the country did not succeed in closing the technological gap with most of its EU counterparts. The weak National System of Innovation (NSI), and in particular low business and government R&D levels, combined with a lack of research and technology linkages between MNEs and indigenous firms, explain these poor results. However, the Shannon region in the West of the country presents some specific institutional characteristics that could theoretically make the region a strong technological enclave. The various actors in the region - i.e. the administrative, financial, political and research institutions, as well as the business organizations - have indeed infused a new type of economic development. After a brief review of the available concepts and models articulated around these actors and their interrelationships, the paper analyses whether the Shannon region, taken as an illustrative example, mirrors a specific economic and technological localized setting. The study is based on a survey of indigenous and foreign firms.     

Sixty years of discrimination and diversity research in human resource management: A review with suggestions for future research directions

This article reviews discrimination and diversity research published in Human Resource Management (HRM) over the past 60 years. While discrimination and diversity are very different constructs, it is often informative to study them together, because when people recognize each other's diversity, this can result in bias, stereotyping, and discrimination. We conducted bibliographic searches for terms related to discrimination and diversity as well as a manual search through every title and abstract published in HRM over the last 60 years to assess article relevance. The search resulted in 135 research articles with 136 unique studies (i.e., samples) which are reviewed in this article. Sex and race are the demographics that have been examined the most in HRM, while religion has been examined the least. Moreover, the number of studies examining lesbian, gay, bisexual, transgender, and queer (LGBTQ) employees in the workplace in HRM has grown quickly within the past 10 years, culminating in a recent meta‐analysis. Our review looks at some of the earliest research published, the most recent research published, and the overall trends we identified in the research over the years for both discrimination and diversity articles. We then make future research suggestions and recommendations to advance the study of discrimination and diversity in the coming years.     

Towards an Asian model of human resource management? A comparative analysis of China,Japan and South Korea

There has been much discussion regarding the possible decline and weakening of national systems of human resource management (HRM). Yet, culture and institutions are often cited as the major stumbling blocks to this outcome. Such constraints may dissipate in the analysis, particularly if ‘regional clusters’ are considered where geographic and cultural closeness and ‘openness’ to similar economic pressures exist. In such cases, it might be postulated that convergence in HRM will occur. We argue that China, Japan and South Korea represent such a cluster. This article examines these countries, to see if a degree of convergence is taking place and if it is towards an identifiable ‘Asian’ model of HRM. A model of change is presented that distinguishes between levels of occurrence and acceptance. Details of the development and practice of HRM in each country are then set out. The article ends with a discussion and implications section and a brief conclusion.     

The Early History of the Cumulants and the Gram-Charlier Series

The early history of the Gram-Charlier series is discussed from three points of view: (1) a generalization of Laplace's central limit theorem, (2) a least squares approximation to a continuous function by means of Chebyshev-Hermite polynomials, (3) a generalization of Gauss's normal distribution to a system of skew distributions. Thiele defined the cumulants in terms of the moments, first by a recursion formula and later by an expansion of the logarithm of the moment generating function. He devised a differential operator which adjusts any cumulant to a desired value. His little known 1899 paper in Danish on the properties of the cumulants is translated into English in the Appendix.