浅谈6Sigma质量管理在中国推行的必要性

面对日益激烈的国际竞争市场 ,倍受西方推崇的 6Sigma使大批企业摆脱了经营困境 ,并且造就了一批世界顶级的企业。本文通过引入 6Sigma的产生背景和含义 ,并列举许多的成功事例、 6Sigma管理的优势及我国企业面临的现状 ,阐述了在我国企业推行 6Sigma已势在必行     

借鉴6δ管理理论提高经营管理水平

一、6δ在银行业的运用 希腊字母δ（Sigma），在统计学中的含义为“标准偏差”，6δ意为“6倍标准差”，在质量上表示每百万坏品率少于3．4。6δ管理法重点是将所有的工作作为一种流程，采用量化的方法分析流程中影响质量的因素，找出最关键的因素加以改进从而达到更高的顾客满意度。6δ在银行业的运用一般用于对现有流程的改进，包括制造过程、服务过程以及工作过程等等。具体包括：一是推进银行业务流程的整合与优化。     

浅谈企业全面预算管理中存在的问题及对策

全面预算管理是近年来国内一些企业普遍推行并行之有效的企业管理方法之一,是成功企业管理的经验总结,也是现代企业的一种管理机制。但是在实施全面预算管理当中依然在摸着石头过河,存在这样或那样的问题。本文针对全面预算管理实施过程中遇到的一些主要问题展开了分析,并提出相应的对策。     

6Sigma管理战略在商业银行的推广与应用

在竞争日益激烈的现代经济环境下，能够提供具有完美质量的产品和服务一直是众多CEO梦寐以求的境界，对产品和服务质量的管理也一直是各种规模、类型的公司投入大量人力、物力的领域。在诸多的质量管理策略中，6Sigma战略近些年来无论是在商业领域还是在学术领域，均方兴未艾。在其诞生初期，6Sigma仅仅局限于生产性企业的质量监督领域。其目的在于保证产品的质量。随着实践经验的不断积累和理论的不断提升，6Sigma逐渐发展成为一种持续改进的全面质量管理战略，并且已在花旗银行．美洲银行等国际金融巨头中推广与应用。[编者按]     

浅议目标——作业成本管理模式在建筑施工企业中的应用

目标-作业成本管理模式是在充分吸收目标成本管理法和作业成本管理法两者优势的基础上形成的一种先进的成本管理方法,目标-作业成本管理模式的引入与实施,有助于施工企业战略上预测和确定目标成本,战术上优化施工业务流程,准确地核算施工成本,做到事前、事中、事后的全面控制,切实提高企业的经济效益,增强企业的竞争能力。     

企业环境与绩效测评方法的演变

在竞争日益激烈的今天,企业亟需建立一套客观、全面、有效的绩效测评体系来指导企业的发展,因此,绩效测评方法的变革成为每个企业必须面对的问题,而新的绩效测评方的建立和实施往往牵涉到企业的方方面面,是一个庞大的、复杂的系统工程,在实施新的绩效测评方法的过程中也不可避免的会遇到各种各样的阻力,因此,研究企业绩效测评方法的演变特点,并分析实施变革过程中遇到的阻力,无疑对指导现代企业实施和建立新的绩效测评方法有着重要的现实童义.本文通过对已有文献和案例的研究,吸收社会学、组织行为学等相关学科的知识,指出了企业绩效测评方法的演变特点,全面、系统的总结和分析了企业在实施绩效测评变革过程中所遇到的各种阻力,并提出了一些相应的解决措施.     

6σ管理战略模式

质量管理达到一定水平后再采用高级的方法和工具进行改进，便有事半功倍之效。许多成功实施基础质量管理方法的世界级公司，再实施6σ管理战略，在进一步降低缺陷、提高产品或服务质量，维系和提高客户的满意度和忠诚度等方面，均取得了惊人成效。     

浅谈《企业会计准则15--建造合同》在施工企业中的应用

《企业会计准则15——建造合同》至2008年1月实施以来，提高了施工企业会计核算的效率，使施工企业的会计核算更好地体现了权责发生制、配比、稳健原则，对规范施工企业的会计行为、提高会计信息的质量、实现国内外会计的趋同起到了非常重要的作用。但是，在准则的执行过程中也暴露出一些问题。本文通过分析施工企业在执行《企业会计准则15——建造合同》中遇到的一些问题，探讨解决方法。     

工程项目标准化管理

工程项目通过标准化管理，可以将复杂的问题程序化，模糊问题具体化，分散的问题集成化，成功的方法重复化．实现工程建设各阶段项目管理工作的有机衔接．整体提高项目管理水平．为又好又快实施建设任务提供保障。企业规模的发展必须以科学的管理模式．推行项目管理标准化是一种切实可行的管理方式。     

6σ在银行信贷业务中的运用

6σ：σ（Sigma）本是一个反映数据特征的希腊字母，在6s管理中，它已从一个单纯含义上的标准差，更新为一种评定过程能力的质量权衡标准，6σ质量意味着：过程的差错率为百万分之3.4（即3．4ppm），[编按]     

基于六西格玛方法的服务企业优化管理的研究

通过选取一家四星级高级商务酒店,按照六西格玛的DMAIC模式对六西格玛在服务企业的运用进行实证研究。结果表明,像酒店这样典型的服务型企业,运用六西格玛可以取得较为理想的效果。     

Morgan Systems,Inc.: Application of Six Sigma to the finance function

This teaching case is based on a Six Sigma project undertaken by a subsidiary of a Fortune 100 company to improve its quarterly financial-reporting process. It is presented as a six-phase Problem-Based Learning (PBL) unfolding problem. The first five phases correspond to the stages of the Define–Measure–Analyze–Improve–Control (DMAIC) model, a process-improvement methodology used extensively in Six Sigma. The sixth phase focuses on Six Sigma as a way of doing business.     

论有限责任的实现及其法律适用界限

有限责任制度适用于公司、商业信托、合伙企业等各种商业组织形态.在这些企业中,有限责任通过构建商业组织和资产分割得到实现.组织化的重要功能在于通过建立公司或商业信托构建法律实体、促成资产分割并形成独立公司财产或独立信托财产从而实现商业组织所有人的有限责任.有限责任削弱了对债权人利益的保护,容易造成利益不均衡.在有限责任制度被滥用的情况下,应适用法人人格否认、实质合并规则等制度性措施予以纠正.同时,应谨慎对待有限责任在专业服务领域的适用,强调专家严格责任.     

Manage your human sigma

If sales and service organizations are to improve, they must learn to measure and manage the quality of the employee-customer encounter. Quality improvement methodologies such as Six Sigma are extremely useful in manufacturing contexts, but they're less useful when it comes to human interactions. To address this problem, the authors have developed a quality improvement approach they refer to as Human Sigma. It weaves together a consistent method for assessing the employee-customer encounter and a disciplined process for managing and improving it. There are several core principles for measuring and managing the employee-customer encounter: It's important not to think like an economist or an engineer when assessing interactions because emotions inform both sides' judgments and behavior. The employee-customer encounter must be measured and managed locally, because there are enormous variations in quality at the work-group and individual levels. And to improve the quality of the employee-customer interaction, organizations must conduct both short-term, transactional interventions and long-term, transformational ones. Employee engagement and customer engagement are intimately connected--and, taken together, they have an outsized effect on financial performance. They therefore need to be managed holistically. That is, the responsibility for measuring and monitoring the health of employee-customer relationships must reside within a single organizational structure, with an executive champion who has the authority to initiate and manage change. Nevertheless, the local manager remains the single most important factor in local group performance. A local manager whose work group shows suboptimal performance should be encouraged to conduct interventions, such as targeted training, performance reviews, action learning, and individual coaching.     

Six Sigma pricing

Many companies are now good at managing costs and wringing out manufacturing efficiencies. The TQM movement and the disciplines of Six Sigma have seen to that. But the discipline so often brought to the cost side of the business equation is found far less commonly on the revenue side. The authors describe how a global manufacturer of industrial equipment, which they call Acme Incorporated, recently applied Six Sigma to one major revenue related activity--the price-setting process. It seemed to Acme's executives that pricing closely resembled many manufacturing processes. So, with the help of a Six Sigma black belt from manufacturing, a manager from Acme's pricing division recruited a team to carry out the five Six Sigma steps: Define what constitutes a defect. At Acme, a defect was an item sold at an unauthorized price. Gather data and prepare it for analysis. That involved mapping out the existing pricing-agreement process. Analyze the data. The team identified the ways in which people failed to carry out or assert effective control at each stage. Recommend modifications to the existing process. The team sought to decrease the number of unapproved prices without creating an onerous approval apparatus. Create controls. This step enabled Acme to sustain and extend the improvements in its pricing procedures. As a result of the changes, Acme earned dollar 6 million in additional revenue on one product line alone in the six months following implementation--money that went straight to the bottom line. At the same time, the company removed much of the organizational friction that had long bedeviled its pricing process. Other companies can benefit from Acme's experience as they look for ways to exercise price control without alienating customers.     

资金管控:适配者胜

在中国企业的快速成长和快速嬗变的过程中,资金管控模式的变迁,始终考验的是CFO能否建构与业务成长相适应、相适配的"加油"模式。有着全球头号职业经理人之称的杰克·韦尔奇认为,在企业领域,最需要衡量的三件事情是:现金流量、顾客满意度和员工满意度。现金流量是企业的脉搏,     

Who should set CEO pay? The press? Congress? Shareholders?

Populist fervor in an election year has transformed executive compensation from a business issue into a political one. Critics, led by Graef Crystal, author of In Search of Excess: The Overcompensation of American Executives, charge that CEOs are ripping off shareholders with their outrageous salaries while running U.S. corporations into the ground. Politicians claim overpaid CEOs are the root cause of the U.S. competitiveness problem. Add a recessionary business climate to the fact that some CEOs earn 130 times more than their lowest paid employees, and you have the makings of a populist rebellion. In a bid to appease voters, Congress is considering several bills that would limit the deductibility of "excessive executive salaries," the SEC has opened the issue to shareholder comment, and the Financial Accounting Standards Board is looking at new accounting standards for granting stock options to executives as part of company compensation schemes. Andrew R. Brownstein and Morris J. Panner say it's time to put the debate back where it belongs--in a business context. The real question is not are executives paid too much, but are shareholders getting their money's worth. Most U.S. corporations use stock compensation to link company long-term performance to executive salaries. And because of the staggering market performance of U.S. corporations in the 1980s, an overwhelming majority of CEOs are actually paid in line with their performance. Rather than cut executive pay, Brownstein and Panner suggest that corporations extend incentive-based compensation plans to all employees, thus narrowing the salary gap and establishing pay for performance at every level of the organization.     

Corporate environments and international transfer pricing: an empirical study of China in a developing economy framework

This paper investigates the international transfer pricing methods adopted by multinational corporations (MNCs) in China and how their choices are affected by their specific corporate attributes in the context of the business environment in China. Empirical test results based on structured interviews indicate that MNCs having a local (Chinese) partner in management tend to adopt market-based transfer pricing methods. The influence of local partners on the choice of transfer pricing methods is modified by the impact of the source of foreign investment, as the analysis reveals that US-sourced MNCs are more likely to use cost-based pricing methods for international transfers. The influences of these two variables on the choice of transfer pricing methods are significant both directly and interactively. There is also some evidence that export-oriented enterprises are more likely to adopt cost-based transfer pricing than those aiming at China's domestic market. By providing empirical evidence on the impact of key corporate attributes on transfer pricing which have not been studied by prior research in the context of a developing economy, this research contributes to a more comprehensive understanding of transfer pricing in developing countries.     

Why change programs don't produce change

Faced with changing markets and tougher competition, more and more companies realize that to compete effectively they must transform how they function. But while senior managers understand the necessity of change, they often misunderstand what it takes to bring it about. They assume that corporate renewal is the product of company-wide change programs and that in order to transform employee behavior, they must alter a company's formal structure and systems. Both these assumptions are wrong, say these authors. Using examples drawn from their four-year study of organizational change at six large corporations, they argue that change programs are, in fact, the greatest obstacle to successful revitalization and that formal structures and systems are the last thing a company should change, not the first. The most successful change efforts begin at the periphery of a corporation, in a single plant or division. Such efforts are led by general managers, not the CEO or corporate staff people. And these general managers concentrate not on changing formal structures and systems but on creating ad hoc organizational arrangements to solve concrete business problems. This focuses energy for change on the work itself, not on abstractions such as "participation" or "culture." Once general managers understand the importance of this grass-roots approach to change, they don't have to wait for senior management to start a process of corporate renewal. The authors describe a six-step change process they call the "critical path."     

Causes and consequences of the lack of strategic foresight in the decisions of multinational enterprises to enter China

Strategic foresight, in the sense of ‘understanding the future’ [R.A. Slaughter. Futures studies as an intellectual and applied discipline. American Behavioral Scientist 42(3) (1998) 372-385; A.N. Whitehead. Modes of Thought. Free Press, New York, 1966], can play a significant role in the long term success, or failure, of business corporations. However, in understanding the development and management of strategic foresight within business enterprises, instances where lack of foresight was exhibited, can be equally instructive, especially when these business organizations are some of the world’s largest multinational corporations and they are faced with a situation they had met before: new market entry.By drawing on 42 in depth interviews, conducted by one of the authors with executives from Multinational Enterprises (MNEs) currently operating in China, this paper identifies the causes and consequences in the lack of foresight exhibited by many MNEs in their China-market entry strategies. In this way the foresight failure is distilled into two factors: Failure of understanding, and Failure of anticipation.