战略无形资产、商誉与企业持续竞争优势

本文运用“资源基础论”分析了战略无形资产与企业持续竞争优势和超额利润之间的关系,论述了现行财务会计模式对战略无形资产信息的综合反映形式。认为商誉是现行财务会计模式对企业持续竞争优势的综合反映形式,其本质是在现行财务会计模式下无法单独入账的企业战略无形资产,商誉的性质实际上是战略无形资产性质的外在综合表现,外购商誉的本质是被收购企业未入账的战略无形资产,外购商誉的会计处理应该依据并购后被收购企业战略无形资产价值的增减变动情况来决定。     

Sustaining Competitive Advantage Through Corporate Environmental Performance

This research investigates the relationship between a firm's environmental efforts and the sustainability of its competitive advantage by analyzing the effects of change in firm environmental performance on the persistence of profitability growth. We find that environmental resources allow a firm with superior financial performance to sustain its competitive advantage, and also complement the efforts of a poorly performing firm to hasten recovery from inferior financial performance. Our findings further indicate that firms attain such positive effects through enhanced profit margins resulting from improved environmental performance. Additionally, we observe that a corporate strategy of improving environmental performance demonstrates management's responsibility to maximize the shareholder wealth of a well‐performing firm. The results provide valuable insights to align environmental activities towards developing unique resources for sustaining the competitive advantage. The study provides an empirical support for creating economic value by benefiting the environment. Copyright © 2016 John Wiley & Sons, Ltd and ERP Environment     

基于客户资产的企业竞争优势研究

竞争优势理论一直是西方战略管理理论研究的前沿课题,形成了产业结构、企业资源与企业能力等研究学派。这些理论成果给予企业发展有效的指导,在当时的经济环境下对企业的经营和竞争做出了合理的解释。然而,随着科技发展日益迅速,市场环境以及顾客需求不断发生变化,以往的竞争优势理论已暴露出一些不足。本文在总结前人理论的基础之上,认为可以从客户资产的角度提升企业的竞争优势,并构建了一个基于客户资产的企业持续竞争优势的框架,提出了从客户资产角度产生持续竞争优势的关键步骤。     

物流标准化对物流企业竞争力提升的作用分析

物流标准化问题已成为制约我国物流发展的瓶颈问题之一,而物流产业的发展需要产业内的公司的竞争力的持续提升,由产业组织经济学对企业竞争力的解释框架,可得出企业竞争力的市场表现主要有成本优势、差异优势和领先优势三个方面。本文将分别从这三个方面分析物流标准化对物流企业竞争力提升的作用。     

Is Competition Engaging? Examining the Interactive Effects of Goal Orientation and Competitive Work Environment on Engagement

Contemporary work environments are growing increasingly competitive. However, some employees may “fit” with such environments better than others. This study examined how the relationship between employees’ goal orientations (learning, proving, and avoidance) and engagement is influenced by the competitive environment of their workplace. By investigating the interactive effect of goal orientation and competitive work environment, this research expands our understanding of factors leading to engagement. We tested our model using a sample of 345 working adults from a variety of organizations across several different industries. Results indicate that learning goal orientation was positively related to engagement while avoidance goal orientation was negatively related to engagement. Competitive work environment (CWE) interacted with learning orientation and proving orientation to predict engagement. We conclude with a discussion of the implications of our results for human resource management. © 2015 Wiley Periodicals, Inc.     

供应链伙伴关系、供应链动态能力与企业竞争优势关系的研究

通过分析供应链伙伴关系、供应链动态能力和企业竞争优势之间关系,构建了三者之间的概念模型。其中供应链伙伴关系包括信任和承诺两个维度;供应链动态能力包括运作能力、学习能力、协调能力和重构能力四个维度;企业竞争优势包括财务绩效和非财务绩效等两个维度。利用结构方程分析实证结果表明:供应链伙伴关系对企业竞争优势有正向作用关系;供应链动态能力对企业竞争优势有正向作用关系;供应链伙伴关系对供应链动态能力有正向作用,并且通过供应链动态能力对企业竞争优势有间接作用。     

竞争位势与竞争优势——对世界500强近13年的观察

从战略管理和竞争优势理论出发,通过对竞争位势理论的系统概括和完善,为战略管理和竞争优势之间建立了一座桥梁,丰富了竞争优势的内涵;同时,利用世界500强近13年的数据,通过理论假设和初步验证,初步探讨了企业外部和内部各个层面的位势差异与竞争优势的关系。     

物流企业价值链、信息流与竞争优势能力培养

物流企业的价值创造是通过一系列活动构成的,这些活动可分为基本活动和辅助活动两类,基本活动包括市场营销、沟通响应调度、物流作业与质量保障、服务信息反馈、增值服务等;而辅助活动则包括物流基础设施采购及建设、计算机信息管理系统应用、人力资源管理、物流技术研发、竞争情报工作等。这些互不相同但又相互关联的生产经营活动,构成了一个创造价值的动态过程,即物流企业价值链。物流企业价值创造的过程也是信息沟通、响应、反馈的过程。培养信息处理能力有助于物流企业竞争优势的形成。     

企业伦理视角的竞争优势构建

随着市场竞争的加剧,企业的获利行为已经不能仅仅依靠企业的竞争优势,伦理优势的作用逐步显现出来。伦理的投入可以得到长期的回报,伦理优势最终可以转化为竞争优势。因此,企业应通过树立良好的企业信誉和企业形象、推行"以人为本"的管理模式、用道德投资来增加企业价值的长期投入、建立"自利+他利"的竞争理念、坚持义利统一的经营原则等途径构建起企业伦理优势。     

Learning capabilities,human resource management innovation and competitive advantage

The growing literature on innovation pays limited attention to the role of human resource management (HRM) innovation in creating competitive advantage. This paper adopts a knowledge-based approach to examine how firms design and implement HRM innovations (HRMIs) and how such innovations support competitive advantage. Drawing from multiple streams of literature and qualitative evidence from Australian manufacturing and service firms, our findings reveal that human resource (HR) functional-level learning capabilities, through which HR professionals build and nurture new knowledge configurations, facilitate the design and implementation of HRMIs. The findings also reveal that HRMIs, when coupled with top management support, can play a vital role in firm competitive advantage. Addressing the limitations of the term radical innovations to fully capture HRMIs and based on our findings and extant literature we propose a new classification that will capture the unique nature of HRMIs. In addition to contributing to theory, our paper provides valuable insights to practitioners for building and nurturing learning capabilities for HRMI-related competitive advantage.     

The role of the market in transforming training and knowledge to superior performance: evidence from the Australian manufacturing sector

Training and development of employees increases the value and breadth of employee capabilities and knowledge, although this improvement, we suggest, cannot drive improved competitive performance in the absence of effective commercialisation of these capabilities. We propose and test a model of training and organisational performance, mediated by effective market engagement and transformation by firms. We find, as we anticipate, no direct link between training and performance, although there is a significant and positive path between training and performance when mediated through effective and contemporaneous market engagement.     

企业社会责任与竞争优势

本文多视角的观点探讨企业竞争优势的构建机理,将企业社会责任作为契合点,详细论述企业社会责任如何影响企业内外部环境因素进而构建企业的竞争优势。     

内部控制影响国有企业竞争优势的中介效应研究

本文以2012—2019年国有上市公司为研究对象,基于公平竞争的市场环境持续改善的背景,实证研究内部控制对国有企业竞争优势的影响及作用机理。本文通过构建多元回归模型检验内部控制对国有企业竞争优势的提升效应,运用中介效应模型验证企业家精神、创新活动、融资约束在内部控制与国有企业竞争优势之间的中介作用。研究发现:内部控制质量与国有企业竞争优势显著正相关;企业家精神、创新活动与融资约束在内部控制对国有企业竞争优势的影响中存在部分中介效应。因此,可以从政府监管层面、制度层面和企业层面通过健全内部控制、激发企业家精神、促进创新活动以及降低融资约束等方式提升国有企业竞争优势。     

基于价值工程的企业竞争优势构建

动态复杂的环境下,应当树立什么样的经营理念,采取何种经营机制、何种管理技术获取竞争优势,实现可持续发展,益已成为企业面临的迫切课题。与其同时,价值工程(简称VE)作为现代思想方法和管理技术,应用领域不断扩充,出现了不少以企业管理为研究对象的优秀成果。在此背景下,本文把价值工程运用于企业竞争优势构造,从竞争优势的四个层面展开,试图构造一个以功能为导向的竞争优势构造模式。     

用品牌级服务构建企业竞争优势

随着市场竞争的加剧,服务成为企业在竞争中不可缺少的手段。一方面,产品的多样性使用户更加依赖服务,也对服务提出了更多的要求。另一方面,服务使企业更加准确把握顾客的需求,抓住市场机会,提升企业的竞争优势。     

基于ASP的长三角产业集群竞争情报公共服务平台研究

以长三角产业集群内中小企业对竞争情报的需求和中小企业信息化现状为出发点,结合ASP(应用服务提供商Application service Provider)的特点和运行模式,在此基础上提出了以ASP外包模式来构建长三角产业集群竞争情报公共服务平台的构想,并分析了该平台的优势、平台的总体结构模型、平台各子系统的功能结构、以及实施ASP模式时需注意的问题。     

Environmental Innovations as a Source of Competitive Advantage or Vice Versa?

The aim of this paper is to examine the links between developed environmental innovations and the competitiveness of firms. It seeks answers to the question: Are the developed environmental innovations associated with the improved or impaired competitiveness of firms? In addition, it explores how competitive advantage is created along the innovation process. This will be done by comparing the successful and unsuccessful green innovators. The empirical evidence is based on the longitudinal dataset gathered from 128 Finnish firms which have developed one or more environmental innovations. The data covers nine years from 2002 to 2010. This study provides two contributions to academic literature. First, it deepens the existing knowledge of how environmental innovations are associated with competitive advantage. It identifies the types of competitive advantages as well as potential disadvantages along the innovation process. Second, this study demonstrates how the competitive advantage was enhanced along the successful innovation process. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment     

竞争优势与星级宾馆成本控制

表面经营十分红火、实际经济效益不尽如人意是许多星级宾馆的通病。文章基于竞争优势理论,阐述了星级宾馆成本控制的新理念,提出了星级宾馆成本控制的建议措施。研究将为星级宾馆内部管理的加强和竞争力的提升提供有益的借鉴。     

企业持续竞争优势的熵变模型与预警机制研究

熵是企业竞争优势发展演化的内在动力。正熵的产生使竞争优势减退,负熵的产生使竞争优势增强,正熵和负熵的交互作用使得竞争优势呈现周期动态变化,当总熵值高于行业平均熵值时,企业系统运行进入警戒区,这时候,需要进行变革,引入负熵,使总熵值小于零,最终实现企业的持续竞争优势。     

基于顾客价值管理构建房地产企业竞争优势

顾客价值是竞争优势的重要源泉,构建基于顾客价值的竞争战略是房地产企业获取竞争优势的新途径。经营模式的转变及传统竞争策略的痼疾,使我国房地产业需要采取基于顾客价值管理获取竞争优势的新型竞争战略。