基于以人为本的民营企业成本控制研究

目前,我国少数民营企业所有者只顾自身利益,不择手段降低产品质量、克扣员工。这样的企业没有认识到以人为本可以增强企业凝聚力,减少人才流失,降低人力资源成本,调动员工主观能动性,并有利于企业成本管理决策的科学制定。民营企业应从以人为本的角度出发进行成本控制与管理,在保证质量、善待员工的前提下降低成本。同时,要高瞻远瞩,最大限度地树立更高层次的成本控制思想,转变观念,寻求更大的潜在成本节约或收益,提高企业的竞争力与利润水平。     

Why domestic outsourcing is leading America's reemergence in global manufacturing

With cost advantages from manufacturing in Asia and Mexico steadily deteriorating, U.S. firms are reassessing the option of domestic outsourcing to remain globally competitive. The challenge in evaluating international versus domestic outsourcing strategic options lies in that first-movers are extremely and intentionally vague about how they reach their decisions. The purpose of this article is to reveal these reasons by providing statistical and firm-based evidence on five major factors that are influencing the decision regarding where U.S. companies should manufacture to optimize their gross profits. The factors include (1) increasingly competitive U.S. labor costs; (2) increasing productivity of the U.S. workforce; (3) increasingly competitive domestic production costs; (4) incentives from federal, state, and local governments; and (5) improved synchronization of production with other business functions.     

EVA是一种方法更是一种目标——关于企业财务管理目标的重新定位

经济增加值(EVA)是一种全新的财务业绩评价指标,它能够有效地真实地反映企业真正的经济利润,因其计量权益成本维护股东权益使股东财富的实现与企业业绩评价紧密联系起来。它不仅促进了公司绩效的迅速提升,而且引发了企业行为的深刻转变,它必将成为现代公司财务管理的目标。     

基于商业伦理观的商誉成本计量与决策分析

企业在商业活动中,以道德的行为来影响商誉价值,而商誉价值的提升,是需要付出一定代价的。商誉成本是维持或提高企业商誉价值所付出的代价或费用,并是商业伦理决策过程中或商誉决策时所必须考虑的一个重要因素。基于商业伦理观的商誉成本的正确计量及决策分析是企业在战略的角度提升商誉价值的关键所在。     

投资决策的期权方法

根据投资的不可逆性和延期投资的可能性,认为投资机会是有价值的,这个价值是投资的机会成本。如果考虑投资机会的价值,投资者作出投资决策的原则是:只有当净现值大于投资机会的价值时,才可以进行投资。贴现率、投资成本、产品价格在未来上升的概率和下降的幅度对投资决策有影响。     

Profit maximization: The ethical mandate of business

The authors propose a model for business ethics which arises directly from business practice. This model is based on a behavioral definition of the economic theory of profit maximization and situates business ethics within opportunity costs. Within that context, they argue that good business and good ethics are synonymous, that ethics is at the heart and center of business, that profits and ethics are intrinsically related.Marist Father Pat Primeaux is a Professor of Theology at Saint John's University, (New York). John Stieber is a Professor of Finance and Economics at Southern Methodist University's Edwin L. Cox School of Business (Dallas). They have collaborated on several articles on the behavioral dimension of economic efficiency. They have also designed and taught courses in business ethics at both the graduate and undergraduate level.     

Business angel early stage decision making

Using 150 interactions between entrepreneurs and potential investors, we study early stage business angel decision making. We show that contrary to the majority of past research that suggests they should, angel investors do not use a fully compensatory decision model wherein they weight and score a large number of attributes. Rather, they use a shortcut decision making heuristic known as elimination-by-aspects to reduce the available investment opportunities to a more manageable size. If an opportunity is diagnosed with a fatal flaw, it is rejected in the first stage of the decision making process, but all opportunities with no fatal flaws do progress beyond that stage.     

A FRAMEWORK FOR DEVELOPING IMPLEMENTATION STRATEGIES FOR A RADIO FREQUENCY IDENTIFICATION (RFID) SYSTEM IN A DISTRIBUTION CENTER ENVIRONMENT

The costs and benefits of RFID adoption by supply chains have been a matter of much debate. As a result, researchers are finding a greenfield opportunity to examine how organizations might make use of the technology in a supply chain context. This paper attempts to further explore the potential contribution and limitations of RFID in a warehouse setting in two ways. First, it discusses the issues surrounding pallet‐level tagging and case‐level tagging by developing a decision making framework. Second, insights from the framework are used to define an object‐oriented modeling framework that facilitates warehouse simulation of the RFID vs. barcode interoperability. This simulation is used to explore some of the cost/performance tradeoffs associated with six implementation strategies. Important cost tradeoffs are reported for the different strategies, and the statistical significance of the differences are evaluated.     

Capturing Knightian Advantages of Large Business Organisations Through Group Decision-making Processes

This paper develops an explanation of how large business organisations may achieve advantages of size by virtue of decision-making procedures. The argument is inspired by Knight's (Risk, Uncertainty and Profit, NewYork: Houghton Mifflin, 1921) model of internal business organisation, together with his explanation of profits pertaining to large business organisations by being connected with situations that he characterises as uncertain rather than risky. Capturing the decision-making advantages is fairly straightforward in Knight's explanation. Decision making is internalised to individuals who cope with uncertain situations— beyond the range of normal experience— in a manner consistent with managerial/entrepreneurial vision. Recent organisation theory has drawn attention to the use of groups as an integral part of decision making within large business organisations and this has important implications for economics. This paper highlights the role of groups in achieving Knightian advantages. The argument loosens the identification of organisation with a managerial/entrepreneurial vision, adding different levels and types of deliberate and automatic selection, the alignment of which is likely to be problematic.     

Why do some firms stop exporting?

During economic turbulence, such as those caused by the US-China conflict and COVID-19, sunk cost effect has garnered attention in IB literature. As it becomes increasingly difficult to predict export profits, relying on sunk costs for strategic positioning in export markets appears to be a rational decision. However, few studies quantitatively examined sunk cost effect variations, especially in export-exit decision-making. In our study, we quantified sunk cost effect with respect to export performance and export portfolio, specifically in terms of export-exit probability. Our findings indicate that the export-exit rate due to sunk cost effect is less than 50% only if export volume surpasses a certain threshold. Consequently, we have provided an explanation for why export exits still occur in the presence of high sunk costs. Additionally, we have identified that geographic diversification, up to four destinations, has more synergy with sunk cost effect than product diversification, particularly in volatile environments.     

Purchasing Higher-Value,Higher-Price Offerings in Business Markets

Purpose: A conceptual framework is proposed and tested to better understand customers' purchase of higher-value, higher-price offerings in business markets. Ambiguity about superior value and consequences of obtaining superior value are the constructs in this framework. Ambiguity about superior value is meant to capture the concern and doubt that managers at customer firms have about whether their business will actually realize the cost savings or ability to earn incremental revenue and profits that suppliers claim for their offerings. Consequences of obtaining superior value refers to the outcomes that a customer manager anticipates or experiences in making a purchase decision for higher-value, higher-price offerings.

Methodology: Two operationalizations of each construct are studied in a pair of experiments with purchasing managers and plant maintenance managers.

Findings: Value evidence and incentive to change each receive significant support as mechanisms to reduce ambiguity about superior value. Notably, reference customers and pilot programs appear to be equally effective as value evidence in reducing ambiguity about superior value. In addition, the results provide strong empirical support that incentive to change operates as a threshold phenomenon, as predicted from social judgment theory. While no significant differences in purchase preferences are found for area of responsibility (purchasing versus plant maintenance managers), significant support is found for performance review and reward system as a manipulation of consequences of obtaining superior value.

Contribution: The conceptual framework and empirical results significantly contribute to our understanding of how suppliers in business markets can use monetary as well as nonmonetary means to persuade customers to purchase higher-value, yet higher-price offerings.     

Corporate social responsibility: Another view

Numerous individuals, discussing the topic of corporate social responsibility, have exhorted the business community to demonstrate increased concern for social welfare. However, some observers [1,8,12] believe that executives have become less interested in social responsibilities and more disillusioned by the results of the social-responsibility era.The apparent change in executives' attitudes leads to several questions that need answering: Has corporate experimentation with social programs convinced managers that the pursuit of social responsibility is basically inimical to the quest for profits? Is the business community's commitment to the philosophy of corporate social responsibility moribund? Is the idea destined to die of benign neglect? Conclusions pertaining to these questions are developed in this article. The analysis includes the formulation of a theoretical basis for evaluating and resolving the central issues which confound executive decision making as it relates to corporate social responsibility.     

DUOPOLISTIC HIRING AND SALES COMPETITION—A THEORETICAL AND EXPERIMENTAL ANALYSIS

Two firms compete in selling as well as hiring, where sales levels depend on the hired workforce. There are two types of workers, mobile and immobile, differing in effort costs, and two workers of each type. The principals offer contracts to all workers, who then select an employer. Finally, the workers determine production levels and profits. Our experimental results show: vanishing cost differences between mobile and immobile workers induce monopolistic hiring but low profits. In contrast, large cost differences result in higher profits and allow for various hiring constellations such as one firm hiring only low‐cost workers.     

Competitive judgments in a business simulation: A comparison between American and Chinese business students

A complex total business enterprise computer simulation was used as the setting for a study of judgments by Chinese and American business school students. The subjects were asked to make a series of decisions and give judgments about expected levels of competition for a new market opportunity in the simulation world. Decisions were compared across the groups based on the decision structure and content. The results confirm previous research as the American participants generated significantly more responses overall, and especially judgment-consistent responses than the Chinese participants. Analysis of the content of the decision representations found that the relative proportion of singular to distributional information in the responses was similar for both American and Chinese individuals when making decisions about their own teams, but the Chinese participants focused more heavily on distributional information when making judgments about the behavior of others. This implies that American and Chinese individuals focus on different aspects of similar information and this may influence subsequent judgments. © 1998 John Wiley & Sons, Inc.     

Persistent Unemployment and Policy Uncertainty: Numerical Evidence from a New Approach

In the recovery from the United States’ 2009 recession, unemployment has proven resistant to both aggressive fiscal policy and expansionary monetary policy. A possible explanation is the policy cost uncertainty hypothesis. This holds that managers of private firms have been rationally avoiding hiring workers in the years after 2010 because of the risk of higher future costs imposed by government policies. However, such a hypothesis cannot be directly tested in standard models of firm behavior. Thus, to formally test the policy cost uncertainty hypothesis, we use a novel “value functional” or “recursive” model of firm behavior, in which managers maximize the value of the business rather than its profits. Using this approach, we demonstrate that policy cost uncertainty affects the hiring decisions of firms, that the response to policy uncertainty is higher in some industries than others, and that the scale of the firm also affects its sensitivity to policy risk. This approach has potentially broad application within business economics, particularly in evaluating investment and hiring decisions; real options; and other aspects of uncertainty, fixed costs, and managerial flexibility.     

Why do Most Firms Die Young?

A model is developed to explain why most firms die in the first few years of trading. A risk averse entrepreneur with initial capital endowment faces a Brownian motion in net worth over time. To balance return (profits growth) and risk (variance of profits) she adopts a portfolio strategy, choosing market positioning to achieve an optimal combination of risk and return at each instant, given her financial and human capital endowments and attitude towards risk. Failure occurs when the firm’s value falls below the opportunity cost of staying in business. The resulting distribution of failure is Inverse Gaussian, implying, for specific parameter values, a positively skewed failure curve of the type observed in practice. In addition the model presents a novel-measure of management human capital (MHC) which implies that high MHC entrepreneurs will have higher absolute and marginal profits growth than low MHC entrepreneurs at given levels of risk.     

人力资源培训开发与服务外包项目的分析与实践——以某管理咨询有限公司为例

基于企业人力资源培训开发服务外包项目，从环境分析、公司组建与战略规划、运营管理、市场细分与定位、财务分析、退出机制等六个环节入手，对某管理咨询有限公司的资产负债表、利润表、资本结构、成本费用、偿债能力、运营能力、盈利能力、经营风险等问题进行具体分析发现，当公司收入高于公司运营平均成本时，可以获得超额利润。适于积极扩大经营规模；当公司收入等于或者小于公司运营平均成本时，需要考虑退出市场或进行业务收割；当公司收入小于公司运营可变成本时，公司必须停止业务运营。     

INDIVIDUAL AND ENVIRONMENTAL IMPACTS ON SUPPLY CHAIN INVENTORY MANAGEMENT: AN EXPERIMENTAL INVESTIGATION OF INFORMATION AVAILABILITY AND PROCEDURAL RATIONALITY

Some strategies for mitigating ordering inefficiencies in supply chains advise sharing information among decision‐makers. However, there has been little consideration of how individual perceptions intervene in the use of available information in decision‐making processes. This article reports the results of an experiment in which participants were instructed to minimize inventory holding and backlog costs for their supply chains as a whole. The analysis suggests that additional information affects supply chain inventory management costs only when rational decision‐making processes are followed. Decreased costs are observed when rational decision‐making is applied with backlog information. In contrast, increased costs are observed when consumer demand information is available.     

The impact of aesthetics on the Celtic craft market

Drawing on data from the Celtic craft sector, this paper uses aesthetics as a critical lens in explaining how small firms develop particular styles of marketing in order to survive and grow. This approach has not previously been adopted in explaining small business marketing behaviour, although there is a growing history of its use in the wider management and organisational arena. Interpretation of qualitative data from the UK and the Republic of Ireland has enabled the construction of a typology of different styles of marketing by craft firm owner/managers which also confirms the heterogeneous nature of the small business sector. Aesthetic profiling helps explain why some craft firms follow market demand, while others pursue market creation activities. A key outcome is the need to acknowledge the impact of aesthetic processes on small business marketing decision making. Investigation of the Celtic aesthetic informs how these processes are shaped through the development of a particular type of marketing grounded in creativity, intuition and opportunity recognition. Wider consumption, markets and cultural implications are also evaluated in terms of decision and meaning making in the cultural production process; the connections between critical marketing and aesthetics as ways of challenging marketing concepts and practices; how aesthetics contributes to entrepreneurial marketing; and finally how craft and the Celtic lens uncover wider connections with cultural production.     

Explaining amoral decision making: An external view of a human disaster

Quality of work life affects the quality of life. By applying amoral paradigms in decision making managers of business enterprises can cause a poor quality work life and reduce the quality of life. The explanation and prediction of ethical/unethical business behaviour should not always be attributed to individual managers, as it may result from strong culture and decision making systems. It is argued that the causes and the solutions to ethical dilemmas can often be found in a theory based on integration of models of moral reasoning, decision schema, value congruence and corporate decision structures. The impact of exclusion of moral principles from the decision making process is illustrated by way of a case study.Richard J. McKenna is Senior Lecturer in Strategic Management at Edith Cowan University. As well as courses in strategy, he teaches managerial decision making and business ethics. He has played a leading role in inclusion of business ethics in the University's business programmes. Prior to entering academia he was employed as an economist in the banking industry.