平衡计分卡应用初探

该文认为建立平衡计分卡的难点在于如何将企业的长远目标转化成为平衡计分卡上具体的评价指标,并对其进行定量计分。在确定平衡计分卡的具体评价指标时,运用了调查法,在对评价指标进行定量计分时,运用了权系数模型以及统计学的一些常用方法进行计算分析。     

Peter Drucker on marketing: an exploration of five tenets

The authors review Peter Drucker’s contributions to marketing theory and practice. A bibliometric analysis of Drucker’s academic influence in marketing is presented. The five main tenets that are derived from the bibliometric study are expanded upon as follows: (1) The Marketing Concept: Creating Value for Customers; (2) Broadened Role of Marketing in Society: Corporate Social Responsibility, Consumerism, Social Marketing, and Lessons from Non-Profit Organizations; (3) Contributions to Marketing Strategy: The Obvious and Not So Obvious; (4) Marketing-Innovation Interface: New Product Development; (5) Future of Globalization: Rise of Non-National Enterprises.

基于BSC与SHT的企业战略绩效评价体系构建

基于平衡记分卡（BSC）的以战略为导向的企业绩效评价体系将财务和非财务指标有机结合,一定程度上实现了企业战略与战术、内部与外部、现在与未来的平衡,但仍存在忽略对某些利益相关者的关注,容易与激励机制、管理流程脱节等局限性,构建基于平衡记分卡（BSC）与利益相关者理论（SHT）有机融合的企业战略绩效评价体系,克服了Bsc企业战略绩效评价体系的不足,反映了企业真实的经营绩效,有利于将企业的各种策略结合起来,把企业、客户、政府等各级利益相关者联系起来,提高企业管理的效率,     

民营企业的企业文化探索——以信阳黄国粮业有限公司为例

企业文化对于一个企业的成长来说,是最持久的决定因素。但由于各方面的原因,国内的中小型企业大都没有建立或是没有完整地建立起自己的企业文化体系。针对国内中小型企业文化建设的这种状况,在对信阳黄国粮业有限公司进行充分调研的基础上,详细地分析了民营企业文化建设中的成果与不足,并针对企业的实际问题,提出了企业文化建设的改进方案及措施。     

Importance Performance Competitor Analysis (IPCA): A study of hospitality companies

Although Importance Performance Analysis (IPA) is a popularly used method in many research areas, academics mainly criticise it because of its relative structure and lack of consideration of competitors. In the present study, the author proposes an extended version of IPA, which is called Importance Performance Competitor Analysis (IPCA), to address these shortcomings. The proposed method considers the GAP score, which is obtained by the comparison of an attribute’s importance and the focal company’s performance in the same attribute. Moreover, it uses focal and competing companies’ performance differences score. IPCA offers different strategies for each attribute depending on the quadrant that it is positioned in. Absolute structure and consideration of competitors are the advantages of IPCA. Another characteristic of the IPCA is its simplicity, like IPA, there is no necessity to have advanced level statistical knowledge.     

Corporate social responsibility programs choice and costs assessment in the airline industry—A hybrid model

Corporate social responsibility (CSR) has taken an increasingly important role in business. Here we develop a technique for operationalizing CSR programs for air transportation within the context of limited physical resources. A hybrid model for selection and costs assessment is proposed to address inter-relationships among CSR criteria using trial and evaluation laboratory methods, analytical network processes and zero–one goal programming. The activity-based costing approach is applied to estimate costs of the chosen programs and an example looking at China Airlines is presented.     

Does size matter? Corporate social responsibility and firm performance in the restaurant industry

Despite an increasing number of hospitality studies on the link between corporate social responsibility (CSR) and corporate financial performance (CFP), the literature has predominantly focused on the CSR–CFP relation without considering moderating factors. Consequently, the current study introduces firm size as a potential moderator on the CSR–CFP relationship. Performing a two-way fixed-effects model by firm and year with Newey-West standard errors, this study finds that firm size moderates the effect of positive CSR on CFP while it does not moderate the effect of negative CSR on CFP in the U.S. restaurant context.