基于价值链的作业成本法分析

本文针对传统成本管理方法存在的局限性,将价值链的思想引入作业成本法,用价值链分析帮助找出各作业与产品成本的联系;阐述了价值链在作业成本法中的具体分析步骤,为成本管理提供更准确的依据;从而有利于提高企业的成本优势,形成企业核心竞争力。     

The effects of internal and external sources of justice on employee turnover intention and organizational citizenship behavior toward clients and workgroup members

Abstract

Organizational justice research tends to focus on the effects of fair treatment from organizations or supervisors on employee attitudes and behaviors. Thus, there is a dearth of research on the effects of fair treatment attributable to other parties that employees interact with at work such as coworkers and clients. Controlling for organization-focused and supervisor-focused justice, results from our field study of employees working in a healthcare organization demonstrate that perceptions of client-focused fairness uniquely predicts supervisor ratings of employees organizational citizenship behavior toward clients and that perceptions of workgroup-focused justice uniquely predicts organizational citizenship behavior toward workgroups. Further, we find that client-focused justice perceptions uniquely predict employee turnover intention.     

External cooperation and entrepreneurial orientation in industrial clusters

ABSTRACT

The aim of this paper is to examine the relationship between external cooperation and entrepreneurial orientation (EO). This relationship is explored in cluster environment, wherein entrepreneurial organizations compete and cooperate simultaneously to pursue opportunities. The following hypothesis is tested: External cooperation is positively correlated with entrepreneurial orientation. The hypothesis is tested with a correlation analysis on a sample of 77 small-sized enterprises operating in the Malopolska region in Poland, wherein several clusters are active. Additionally, the regression analysis is conducted to examine the associations between inter-organizational cooperation and EO dimensions. The findings confirm that external cooperation is positively correlated with EO. This observation is confronted with a pro-competitive approach that is a constitutional element of the entrepreneurship concept. Moreover, the findings show that the correlation between external cooperation and a firm’s performance is stronger than between some other EO dimensions and performance. Additionally, the findings show the important role of relationships between organizations and their clients. In the paper, several remarks for development of the theory are discussed, including the need for incorporating inter-organizational cooperation into a set of entrepreneurial traits and reflecting it in entrepreneurial orientation scales. The findings confirm the importance of that direction of theory development that focuses on inter-organizational collaboration in the context of entrepreneurship.     

企业文化、企业培训对组织绩效的影响研究

本文从实证的角度出发,以大陆上海地区、江苏地区以及台湾地区的企业为研究对象,收集244份有效样本,以LISREL结构方程式为分析工具,企图建立企业文化、企业培训与组织绩效等构面完整的理论模型,并运用大量数据进行统计分析,以解释高阶主管支持、企业文化强度对企业培训、组织绩效的影响。     

供应链环境下库存管理绩效评价研究

针对目前供应链库存管理绩效评价不足的现状,根据供应链库存管理的特点与特殊性,提出了供应链库存管理绩效评价原则,建立了相应的绩效评价指标体系,运用AHP法确定各项指标相应权重,建立了供应链环境下的库存控制绩效模糊综合评判模型,并进行了算例应用。     

绩效沟通才是绩效管理的关键

绩效沟通是绩效管理的关键,在绩效管理的每个环节中都发挥着重要作用,而绩效沟通的主体在每个环节中是不同的,沟通主体之间要有持续有效的沟通。     

Introduction to the special issue on positive conflict—Conflict and employees: The right and processes to be heard

Conflict, defined as clash, competition, or mutual interference of opposing or incompatible forces or qualities, may be positive. The appropriate amount of conflict may be a delicate balance not easily achieved. Thus, a key issue is conflict management. The major charter of this special issue is the presentation of work which suggests or demonstrates that conflict can be a positive force in the modern organization. It also is pointed out that conflict, positive or otherwise, and its resolution involves a broad spectrum of inquiry into the rights and obligations of those involved in the conflict     

高管人员薪酬与上市公司经营绩效相关性分析——来自沪、深A股市场制造业上市公司的经验证据

本文以我国沪、深两市2004年A股制造业上市公司样本作为研究对象,从上市公司年度经营绩效以及管理人员报酬等相关信息着手,对上市公司经营绩效、公司规模、国有股比例、高管持股比例与高管人员的薪酬之间的相关性进行了实证分析,以探讨上市公司高层管理人员薪酬与公司绩效的内在关系。     

成本管理绩效评价体系的构建与研究——分层次双渠道综合确定关键绩效指标

成本管理理论的发展和平衡计分卡作为绩效评价和战略管理工具在实践中的逐步完善,推动了成本管理绩效评价的研究。本文提出一种新的业绩评价思路:在成本管理的战略层,使用平衡计分卡寻求成本管理的成功因素(CSF);而在成本管理的作业层,从管理决策导向因素出发确定业绩评价指标,进而综合确定关键绩效指标(KPI)。     

上市方式、大股东持股与民营上市公司的绩效

企业上市可以采取直接上市（IPO）和间接上市（买壳上市等）两种方式。本文考察了民营上市公司的不同上市方式下大股东持股与公司绩效间的关系。研究发现，间接上市的民营企业的大股东持股对公司绩效没有影响，而直接上市的民营企业的第一大股东持股与公司绩效存在正的线性关系，前5大股东持股与公司绩效呈非线性的U形关系。当考虑大股东持股的内生性时，发现间接上市的大股东持股与公司绩效互不影响，而直接上市的大股东持股与公司绩效互为正相关。