关于企业成本管理的探讨

成本管理是预算管理和绩效管理的前提,企业需要正确地将成本进行分类、计量和归集。恰当的成本管理制度可以帮助企业提升运营效率和业务绩效,同时企业的流程改善、突破和优化与成本管理密不可分。另外,管理者需要令客户对产品和服务满意,并且有效控制各项成本。企业成本管理不是单纯地降低成本,而是通过利用成本分析工具,有效地管理和规划资源,进而提高总体运营效率,保证企业总体绩效的持续改善。论文通过成本计算制度的制定方法和业务流程改善分析技术两方面对成本管控进行探讨。     

A study on motivation differences among traditional festival visitors based on demographic characteristics,case study: Gol-Ghaltan festival,Iran

Villages and cities have a growing tendency to share their culture and nature with tourists by developing events. This article aims to identify motivational factors influencing visitors' attendance in traditional festivals and then analyzing significant motivation differences among visitors based on their demographic differences. The statistical sample is domestic tourists who visited the 8th Gol-Ghaltan Festival, Iran in 2015. The convenience sampling method has been used and 287 acceptable questionnaires were acquired. Factor analysis has determined six important motivational factors, including “Gol-Ghaltan and Family,” “Cultural Exploration,” “Socialization,” “Supporting Local Community and Heritage,” “Event Novelty,” and “Escape.” Most of these factors are coinciding with previous literature on cultural events except first and fourth factors. Results of T-test and ANOVA show that visitors in various demographic groups have significant differences in the motivational factors. Finally, in accordance with the findings of the research, practical suggestions are presented for managers and marketers of this event.     

Why Do They Keep Coming Back? The Effect of Push Motives vs. Pull Motives,and Attribute Satisfaction on Repeat Visitation of Tourist Destinations

We conjecture that attribute satisfaction, push motives and pull motives will be positively related to return visitation of tourist destinations. We also hypothesize that push factors will be stronger related to return visitation of tourist destinations than pull factors, both directly and indirectly as mediators of the relationship between attribute satisfaction and return visitation. In addition, we predict that age and gender will moderate the effect of push and pull factors on repeat visitation. Finally, we argue that push factors and pull factors will be mutually reinforcing. To test these hypotheses, we conducted an online survey of repeat tourists’ motives, and received 986 complete responses. Survey participants were randomly chosen from a group that met a series or qualifying questions. PLS-SEM analysis of the data showed that, as we hypothesized, attribute satisfaction and push motives were positively related to repeat visitation. In contrast, pull motives were not related to repeat visitation, either directly or indirectly, but did reinforce the effect of push motives; gender did not moderate either push or pull motives and age moderated only pull motives. We discuss the theoretical and practical implications of these findings.     

Cross‐Functional Integration: Concept Clarification and Scale Development

The centrality of cross‐functional integration (CFI) to supply chain theory and practice has long been recognized. Yet researchers continue to struggle with consistently defining or measuring the CFI construct, thus limiting the utility of CFI research. This research develops (1) a comprehensive definition of CFI that synthesizes previous supply chain research and (2) a valid set of scale items that measure the conceptual domain outlined by this definition. The goal is to build a common foundation for extending knowledge on CFI's antecedents and consequences, and ultimately to improve scholars’ ability to guide a broader practitioner community still struggling to achieve integration in their organizations.     

CEO internal experience and voluntary disclosure quality: Evidence from management forecasts

Internally‐promoted CEOs should have a deep understanding of their firm's products, supply chain, operations, business climate, corporate culture, and how to navigate among employees to get the information they need. Thus, we argue that internally‐promoted CEOs are likely to produce higher quality disclosure than outsider CEOs. Using a sample of US firms from the S&P1500 index from 2001 to 2011, we hand‐collect whether a CEO is hired from inside the firm and, if so, the number of years they worked at the firm before becoming CEO. We then examine whether managers with more internal experience issue higher quality disclosures and offer three main findings. First, CEOs with more internal experience are more likely to issue voluntary earnings forecasts than those managers with less internal experience as well as those managers hired from outside the firm. Second, CEOs with more internal experience issue more accurate earnings forecasts than those managers with less internal experience as well as those managers hired from outside the firm. Finally, investors react more strongly to forecasts issued by insider CEOs than to those issued by outsider CEOs. In additional analysis, we find no evidence that these results extend to mandatory reporting quality (i.e., accruals quality, restatements, or internal control weaknesses), perhaps because mandatory disclosure is subjected to heavy oversight by the board of directors, auditors, and regulators. Overall, our findings suggest that when managers have work experience with the firm prior to becoming the CEO, the firm's voluntary disclosure is of higher quality.     

Forget about ‘the ideal worker’: A theoretical contribution to the debate on flexible workplace designs,work/life conflict,and opportunities for gender equality

This study integrates insights from Self-Determination Theory and Boundary Theory to present scenarios on how flexible workplace designs can trigger multiple motivational processes underlying gendered work/nonwork integration behaviors, and how these affect work/life conflict. We disentangle processes underlying work engagement and work/life conflict, explaining the paradoxical outcomes found with regard to gender inequality in terms of work/life performance, satisfaction, and health. Policy makers and organizations need an increased understanding and a reconceptualization of these issues, realizing that the ideal worker does not exist. Instead, a long-term perspective is needed in order to truly realize the potential benefits of flexible workplace designs for all stakeholders. Organizations need to take responsibility for preventing individual workers’ depletion and stimulating the regeneration of workers’ resources.     

双因素理论在客户营销中的应用

文章根据赫茨伯格的双因素理论,将导致客户满意感的因素称为客户激励因素,将导致客户不满意感的因素称为客户保健因素.通过对客户需要和客户购买心理的分析,总结了客户保健因素和客户激励因素的识别方法,并指出企业应当如何在客户营销中有效的实施客户保健和客户激励.     

完善欠发达地区在区域不平衡发展中的促动机制

区域不平衡发展是一个普遍的规律,欠发达地区应根据不平衡发展理论,吸取经验教训,建立科学的不平衡发展促动机制。     

高职学生英语学习心理分析

文章通过调查探讨了高职学生英语学习存在的问题,透过数据分析了问题存在的心理原因,并提出了改善措施,以期提高高职学生英语学习的质量。