国外工商管理案例教学法及其借鉴

案例教学法是工商管理专业实现理论与实践相结合的有效教学手段，国外著名院校在案例教学中的资料选编、教学方法、教学管理等主要环节已经积累了丰富的成功经验，值得我们借鉴和吸收。     

工商管理专业教学改革研究

我国的经济发展日新月异,市场竞争激烈,企业对管理人才的需求量很大。本文从探头啊新时期工商管理专业教学的重要意义出发,详细阐述了工商管理专业教学的重要性和重要地位。接着笔者又深入分析了现阶段我国工商管理专业教学中的问题所在。最后,结合自身多年工作研究经验,笔者提出了相应的教学改革理念和方法。     

工商管理专业“三维一体”实验教学模式探析

本文通过对不同院校工商管理专业实验教学的研究,针对目前内蒙古财经学院工商管理专业实验教学的现状,针对工商管理专业实验在我校学科建设、本科教学中所处的地位以及发挥的作用,提出"三维一体"实验教学模式的设想,主要从工商管理专业实验发展模式和创新角度进行研究。     

工商管理专业教学改革研究

我国的经济发展日新月异，市场竞争激烈，企业对管理人才的需求量很大。本文从探头啊新时期工商管理专业教学的重要意义出发，详细阐述了工商管理专业教学的重要性和重要地位。接着笔者又深入分析了现阶段我国工商管理专业教学中的问题所在。最后，结合自身多年工作研究经验，笔者提出了相应的教学改革理念和方法。     

工商管理本科专业体验式教学本系的设计及实施策略研究

长期以来，工商管理本科专业的教学存在理论与实际脱节、各专业课程内容相互割裂、教学形式单一等问题，学生的实践机会和创新训练不足，严重影响到本专业的人才培养质量。为此本文设计出以理论教学为先导，以企业经营沙盘模拟实训及经典案例分析课程为主干，以企业战略管理、市场营销、生产管理、财务管理、资本运营等核心专业课程的体验式教学方案为支于的工商管理本科专业的体验式教学体系，     

工商管理专业教育存在的问题及改革建议

为了探索既适应社会发展需要,又符合工商管理教育规律的改革思想和发展战略,我们对河北省开设工商管理专业的部分本专科院校及一些工商企业,就该专业的教学状况和毕业生就业状况及企业对管理人才的要求等问题进行了调查.从调查的情况看,工商管理专业教育在人才培养、学科建设等方面取得了显著的成绩,但也普遍存在着人才培养目标不明确、教育和教学思想相对落后、教育过程与实践脱节、教学内容和方式手段更新慢、教师缺乏企业管理的实践经验等问题.解决这些问题是推进工商管理专业教育的迫切需要.……     

工商管理专业应用型人才的培养

为适应市场经济发展的需要,高职工商管理专业培养应用型人才是社会的大势所趋。信息科学技术的发展、交叉学科的日益增加,企业对工商管理专业的人才培养提出了更高的要求。但现有的工商管理专业人才培养却存在诸多弊端,因此,优化整合实践教学体系,改革教学模式和教学内容、加强师资队伍建设和强化实践教学是高职工商管理专业的必然选择。     

工商管理专业案例教学的问题与对策

案例教学法是管理教育的有效形式,是培养工商管理类专业学生职业技能的重要手段。但是,在实际教学活动中,往往不能真正实现辅助教学,提升教学质量的效果,所以对案例教学的问题与对策进行研讨是非常有必要的。     

经济新常态背景下企业工商管理的创新路径探索

随着时代的快速发展和社会主义经济的腾飞,工商管理专业已经成为目前高校教育中不可缺少的科目,在目前的快速发展下,企业更应该通过专业的工商管理知识,使企业走上快速发展的道路。在这种背景下,专业的工商管理人才不断被企业挖掘,但是我们毕竟处于刚起步的阶段,对于工商管理研究的并不完善,导致出现过多或少的问题,基础目前的问题和现状,本文进行综合的探析,并作出对企业工商管理的分析。     

地方应用型本科高校专业教育与“双创”教育相融合的路径研究——以工商管理专业为例

实施创新创业教育是地方高校应对国家创新发展战略的一项重要举措,是应用转型发展中积极开展专业教育与"双创"教育融合的实践探索。工商管理专业具有较强的实践性、创业性等特点,在工商管理专业教育中融入"双创"教育能够使专业知识和创新创业实践有机地结合在一起。在分析工商管理专业与"双创"教育融合中存在问题的基础上,对融合路径进行设计,从教学体系、师资队伍、教学方法、实践教学和考核方案等方面提出改进措施     

RAROC AT BANK OF AMERICA: FROM THEORY TO PRACTICE

In 1993, Bank of America's Risk and Capital Analysis Group was charged with the task of developing and instituting a single corporate-wide system to allocate capital to all the bank's activities. Since 1994, that system has been providing quarterly reports of risk-adjusted returns on capital (RAROC) for each of the bank's 37 major business units. By 1995, B of A had also developed the capability to calculate RAROC down to the level of individual products, transactions, and customer relationships. RAROC systems allocate capital for two basic reasons: (1) risk management and (2) performance evaluation. For risk management purposes, the overriding goal of allocating capital to individual business units is to determine the bank's optimal capital structure–the proportion of equity to assets that minimizes the bank's overall cost of funding. This process involves estimating how much the risk (or volatility) of each business unit contributes to the total risk of the bank, and hence to the bank's overall capital requirements. For performance evaluation purposes, RAROC systems assign capital to business units as part of a process of determining the risk-adjusted rate of return and, ultimately, the “economic profit” of each business unit. The objective in this case is to measure a business unit's contribution to shareholder value, and thus to provide a basis for effective planning, capital budgeting, and incentive compensation at the business unit level. Concerns about capital adequacy, along with the Basel risk-based capital requirements, have played some role in the growth of RAROC among commercial banks. But the most powerful impetus to bankers' use of more systematic risk measures is coming from increasingly activist institutional investors. Besides giving senior management an economic basis for evaluating the bank as a portfolio of businesses and for making resource allocation decisions that improve the bank's risk/reward profile, RAROC systems are also expected to produce better performance by holding managers accountable for the amount of investor capital they are putting at risk.     

UNIVERSITY OF TEXAS ROUNDTABLE ON ENERGY DERIVATIVES AND THE TRANSFORMATION OF THE U.S. CORPORATE ENERGY SECTOR

In this roundtable, a successful oil entrepreneur and a group of ex‐bankers whose careers have taken them into the energy business discuss the deregulation of energy markets and the emergence of energy derivatives, and how these two developments have affected both the way companies do business with each other, and how the companies themselves are organized internally. The first part of this two‐part discussion explores how derivatives and corporate risk management have produced a strikingly new business model for a number of once traditional energy companies, including Enron Corp. and Mirant Corporation (until recently, Southern Energy). In addition to its ability to change corporate strategy, the panelists also consider how the hedging of price risks can affect a company's financing strategy and cost of capital. A notable feature of the new business model is a corporate structure that differs greatly from that of conventional large energy companies. And in the second half of the discussion, the focus shifts from risk management and strategy to issues of corporate structure, such as: How do companies divide themselves into business centers for reporting and accountability; how much decision‐making authority is entrusted to the managers of those divisions; and how many layers of corporate management are necessary to coordinate and control the activities of the business units? Also discussed at great length are questions of performance evaluation and incentive compensation: How do companies evaluate their own performance on a year‐to‐year basis? And what basis do they use for rewarding their managers?     

商业银行机构扁平化管理改革案例研究--以工商银行山东省莱芜市分行为例

以分支机构整合为切入点,从市场拓展、业务管理、服务监督等三个方面推进机构扁平化管理改革,是商业银行适应经营环境和客户需求变化,提升管理效能和竞争合力的重要举措。工商银行山东省莱芜市分行于2001年开始进行了机构和业务扁平化管理改革试点,在调整支行职能、优化网点布局、革新组织架构、构建一体化核算和管理会计体系、重塑服务监督机制等方面进行了系统的探索。试点取得了良好的成效,也暴露了网点管理机制尚未理顺,部室及员工绩效考核、激励办法不够完善,人才不足,教育培训需求远未满足等一系列突出的问题。本文围绕该行机构扁平化管理改革试点案例,对该行试点措施、成效及问题进行了详细的分析,并进一步探讨了下一步改革的思路,旨在为商业银行机构管理体制改革提供一份案例参考。     

券商集合资产管理业务发展及监管对策探析

证券公司综合治理前资产管理业务极不规范。综合治理为券商集合资产管理业务规范发展奠定了制度基础,集合资产管理业务重获新生,得到了很大发展。本文着重分析了券商集合资产管理业务发展中存在的规模弱小、运行效率不高、产品销售存在制约、产品发行与投资主流和市场运行存在偏差、风险管理与产品创新不够等问题,提出了树立"逆周期监管"理念,放松管制,加强监管,拓展营销,鼓励券商进行业务创新等推动集合资产管理业务持续健康发展的监管对策。     

THE ART OF STRATEGIC DIVESTMENT

Divestiture makes sense only as part of a sound, long-term strategy. Before simply shedding business units, companies must consider all the options, and be willing to constantly review, replenish, and trim portfolios as markets change and evolve. In so doing, a company increases not only its flexibility but also its chances of adding shareholder value.
This article examines the corporate restructuring "big picture," in which divestments are only one alternative. It reviews additional measures besides divestments, such as outsourcing, joint ventures, asset swaps, and using new technologies to cut costs, and provides case studies of each. It also raises some interesting issues regarding divestiture, such as ways to sell a business unit without strengthening a competitor's hand, as well as strategies for improving a business unit's valuation in preparation for sale. The authors, who are M&A advisors at Accenture, conclude that "a carefully planned and well-executed restructuring that involves divestiture can be as significant a victory for management and shareholders as a successful acquisition."     

代理行业务反洗钱管理研究

代理行业务作为商业银行国际业务的重要组成,对于促进跨境金融活动、支撑国际贸易、推动包容性增长等方面具有重要意义。但由于该业务的内生特点,往往隐藏着较大的洗钱风险。近年来代理行业务洗钱案件频现,凸显了代理行业务在风险治理、尽职调查、风险评估、交易监控等方面的问题。商业银行要稳健发展好代理行业务,需要从事前、事中、事后等环节加强反洗钱管理。     

ERP in action — Challenges and benefits for management control in SME context

ERP systems have fundamentally re-shaped the way business data is collected, stored, disseminated and used throughout the world. However, the existing research in accounting has provided only relatively few empirical findings on the implications for management control when companies implement ERP systems as the technological platform. Especially scarce are the findings concerning the production phase, after implementation, when the information processes, related work practices and the new information contents can be seen as established. In this paper we explored and theorized the benefits, challenges and problems for management control when an ERP system is in use, four years after the implementation. Our findings also illustrate why and under what circumstances these challenges and benefits may exist. For a holistic view of the organization our findings, based on a qualitative case study, are constructed from the viewpoints of people at different levels and functions of the organization. Top management expected a new strategic control system, but due to the many challenges it ended up with merely financial accounting based control. At the operational level, serious challenges lead to inadequate usage of the ERP system. Management control produces the financial basic data and must contend with many practical problems caused by ERP implementation.     

THE EFFECT OF MONETARY POLICY ON CREDIT SPREADS

We analyze the effect of monetary policy on yield spreads between corporate bonds with different credit ratings over the business cycle. We use futures contracts to distinguish between expected and unexpected changes in the Fed funds target rate and several indicators to distinguish between different phases of the business cycle. In line with the predictions of imperfect capital market theories, we find that yields on corporate bonds with low credit ratings widen (narrow) with respect to those with high credit ratings following an unexpected increase (decrease) in the Fed funds target rate during recession periods. Several tests suggest that our results are robust to outliers, potential endogeneity problems, empirical specification, control variables, countercyclical risk premium in futures, and alternative definitions of credit spreads and economic conditions.     

An institutional perspective on the changes in management accountants’ professional role

The paper theorises how a new actor of a firm can drive the institutionalisation of a new role for management accountants. Drawing on institutional theory and using insights from a single case study in a German manufacturing firm, the paper analyses the institutionalisation of the so-called “business partner” role for management accountants, which was promoted and driven by the case firm's newcomer CFO. The paper focuses on the micro-processes and especially the institutional work carried out by the new CFO that supported the entrenchment of the “business partner’ role within the case firm. In this light, we illustrate that especially three interrelated kinds of institutional work were carried out within the case firm to support the institutionalisation of the management accountants’ new role: (1) legitimising the new “business partner” role, (2) (re-)constructing the management accountants’ role identities and (3) linking the intra-organisational level with an institutional environment in which external actors aim to achieve changes in the management accountants’ role on a broader societal level. In this context, the paper also provides insights into the specific German management accounting context. Overall, the findings suggest that the institutionalisation of a new role for management accountants can be understood as the product of purposive actions carried out by actors to support a specific institutional arrangement within the firm.     

Progenitors of modern management accounting concepts and mensurations in pre-industrial England

Edwards and Newell (1994: 407) noted that 'the application of accounting techniques in business management continues to be a largely unexplored area of business history'. Outcomes of this lack of research and knowledge are simplistic conclusions such as 'accounting systems for managerial decisions and control can be traced back to the origins of hierarchical enterprises in the early nineteenth century' (Johnson and Kaplan, 1987). In contrast, the case and conclusion presented in this paper hold that innovative measurements for decisions and control attributed to industrial revolution managers were adaptations of concepts used by auditors, stewards and bailiffs who, on behalf of lords of the manor, controlled agricultural activities on landed estates. In addition, evidence is presented which shows that concepts of production standards and standard costs were used in pre-industrial England to control the manufacture and sale of bread. Much of the evidence used to build the case was drawn from translations of medieval management, accounting and legal treatises and is presented under six headings. In each of the six sections evidence of the use of a progenitor of a modern management accounting concept and associated mensuration (action of measurement) is presented and discussed. The headings are: production capacity; production standards; standard costs; cost allocation; performance analysis; and relevant costs.