以风险协议为框架的化工措施管理机制探索与实践

以西方经济学中的代理理论为基础．建立了一套以风险协议为框架、对化工措施全过程进行控制的管理机制和相应的保证体系，提高了化工措施现场实施的成功率和有效率。     

浅谈旅游景区危机管理体系构建

旅游景区是旅游产品的核心。研究旅游景区的危机,构建我国旅游景区危机管理体系,有利于防范和减少景区公共安全事故,提升景区管理水平。本文通过分析目前我国旅游景区存在的主要危机类型,提出相应的危机管理体系构建措施,指导旅游景区健康、快速发展。     

浅谈高职院校学生的日常管理

大学生日常管理工作在高职院校中占有非常重要的地位,它是学校养成学生良好的学习、生活和行为习惯,使其成为高素质技能型人才的重要保障。笔者就目前大学生日常管理的现状和加强大学生日常管理的重要性、必要性,进行了分析,并就如何加强大学生日常管理的途径与方法进行了探讨。     

服务企业培育顾客忠诚的营销路径

随着市场竞争的日趋激烈,培育高品质的顾客忠诚逐渐受到理论界和企业界的广泛重视。本文通过对服务企业顾客忠诚的影响因素展开讨论,提出一些服务企业培育顾客忠诚的营销路径。     

企业知识管理绩效综合评价案例研究

知识管理是现代企业管理的重要内容。正确分析和评价企业的知识管理绩效，对于促进企业知识管理、提高企业知识管理水平以及增强企业竞争优势，具有重要的现实意义。文章构建了企业知识管理绩效评价的指标体系，并运用模糊综合评价模型对企业知识管理绩效进行了综合评价。     

Allocations and Common Costs in Long-Run Investing and Pricing Decisions: An Historical Analysis

The extent to which allocated common costs should influence business decisions remains controversial in management accounting. In the finance and investment literature this issue is generally ignored or dismissed by appeals to the'incremental' principle. This article presents an historical analysis of allocations in long-run investing and pricing decisions. It is demonstrated that seminal figures in the development of both investment and price theory were conscious of the need for firms to cover common costs and generally favoured some form of allocation. The anti-allocationist position is shown to be of relatively recent origin and to have caused an inconsistency in the management accounting literature in the treatment of common costs. European costing theory is shown to have been consistently allocationist. Evidence of a return in the recent U.S. literature to the older Anglo-American, and continuing European, allocations tradition is presented.     

国有股减持的困境与出路

随着战略管理的观念与技术在我国企业管理中的应用 ,战略成本管理在我国企业中的推行势在必行。企业在从传统成本管理向战略成本管理转变中 ,应特别注意树立正确的成本管理思想、拓展成本管理的范围以及改变现有的生产方式三方面问题。     

物流是实现客户服务的管理活动

对传统储运业的概念、资产等关键问题发表了见解，提出了物流是整合从应链一体化，实现客户服务的管理活动。商流与物流的结合是最有价值的流通形式。     

资金合理流动:理财目标的现实考察

本文通过对企业目标的考察,认为以企业的社会使命为企业的目标才能使企业有所发展,而要做到这一点,必须以资金合理流动作为企业财务目标,才能使企业的长久目标有可能实现。资金合理流动作为理想企业目标与现实存在的结合就成为了必然。     

Efficiency outcomes of market concentration and managed care

The paper examines how hospital cost efficiency has reacted to extensive horizontal integrations of hospitals and rapid growth of managed care in the US health care industry. Cost efficiency is estimated by using panel data approaches to relax the assumptions for the hospital effects imposed in earlier studies. The paper shows that higher managed care penetration over time is associated with greater hospital efficiency, and higher market concentration is positively associated with efficiency when markets are highly competitive or highly concentrated.