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。     

产业视角下环京津山区贫困县农业品牌建设路径研究*——以张家口市崇礼区为例

[目的]农业品牌建设是连接农业生产与市场消费的有效途径,是贫困地区特色农产品产销对接的重要抓手,在环京津贫困地区率先实现农业品牌建设的突破,示范意义重大。然而,针对贫困县的研究相对缺乏,农业品牌建设实践中脱离产业实际的问题比较常见,亟需路径探索。[方法]采用文献梳理、案例分析、实地和书面调研等方法,以张家口市崇礼区为例,对环京津山区贫困县农业品牌建设的现状进行分析,对路径与战略作出谋划。[结果]环京津山区贫困县的农业产业具有品质优势、错季优势和物流优势,受到资源短缺、投入不足、人才匮乏的限制,也面临居民消费升级、京津冀协同发展、产业扶贫等机遇。[结论]在产业视角下推进环京津山区贫困县农业品牌建设,应当重点实施品质农业发展行动,加强品牌营销,培育专业队伍,开展小而美、中高端、精准化的特色农业品牌建设。同时,建议上级有关部门在组织保障、政策倾斜、指导服务上给予有力支持。     

Alternative balanced scorecards built from paradigm models in strategic HRM and employment/industrial relations and used to measure the state of employment relations and HR system performance across U.S. workplaces

This paper constructs alternative balanced scorecards based on high‐performance work system (HPWS) and employment relations system (ERS) models. The models are depicted and compared in diagrams and used as framework skeletons for building separate HPWS and ERS scorecards, intended to provide a detailed data picture of the operational health and performance of an organization's employment/HR system and its operations, processes, and inputs/outputs. The scorecards are filled in with nationally representative data from 2,000+ U.S. workplaces using more than 50 employment/HR indicators, as reported by separate panels of managers and employees. The indicators for each workplace are aggregated into an overall HR/employment system score, ranked from low‐to‐high, and graphed as frequency distributions. These distributions provide a unique snapshot picture of the mean and dispersion of the state of employment relations and HR system performance for companies across the United State. They also reveal that “models matter” since the HPWS and ERS scorecards provide distinctly different evaluation assessments.     

Large scale infrastructure investment and economic performance – a case study of Oresund

We analyse the effect of a large scale infrastructure investment, namely the construction of the Oresund bridge, on the local and supra-regional economy. We employ the synthetic control method to construct counterfactual regions that mimic the trajectory of Malmo and Southern Sweden without treatment. Our results point to a positive effect. However, placebo tests in space and time only reveal statistical significance at a larger regional level. The results suggest that spillover effects are eminent.     

Optimal investment with vintage capital: Equilibrium distributions

The paper concerns the study of equilibrium points, or steady states, of economic systems arising in modeling optimal investment with vintage capital, namely, systems where all key variables (capitals, investments, prices) are indexed not only by time but also by age. Capital accumulation is hence described as a partial differential equation (briefly, PDE), and equilibrium points are in fact equilibrium distributions in the variable of ages. A general method is developed to compute and study equilibrium points of a wide range of infinite dimensional, infinite horizon, optimal control problems. We apply the method to optimal investment with vintage capital, for a variety of data, deriving existence and uniqueness of equilibrium distribution, as well as analytic formulas for optimal controls and trajectories in the long run. The examples suggest that the same method can be applied to other economic problems displaying heterogeneity. This shows how effective the theoretical machinery of optimal control in infinite dimension is in computing explicitly equilibrium distributions. To this extent, the results of this work constitute a first crucial step towards a thorough understanding of the behavior of optimal paths in the long run.     

20kV及以下配电网工程造价的确定与有效控制方法分析

随着我国电网逐渐向智能电网迈进,信息技术在电能传输、转换、分配、调度等方面的应用,使电力企业可以进行结构调整,提高电力系统管理水平。据统计,2011年,我国电力信息化投资达220亿元,2012-2015年,电力工程建设稳步推进。为了促进电力企业全面开展项目成本核算和有效控制,提高电力工程项目的效益,确定了典型方案设计模块,通过定额规则库与典型方案设计相匹配的方法,解决了安装过程中定额第一版遗留的一些问题,并通过设计选型等措施加强了成本控制。     

茭簰考释--兼及江汉平原湖区人水关系

明清时期长江中游地区地方文献记载的茭簰,并非漂浮种植性质的葑田,而是漂浮居住性质的水上居家设施。“随波上下”且“不时迁移”是其基本特性,实质是借水之力以避水之害,乃湖区居民应对洪涝灾害的居住创举。茭簰不同于为众熟知的舟船,亦有别于水上航行的排筏,茭簰居民并非渔民,而是备有“种莳牲畜”的农民。茭簰与葑田,虽然一耕一居,却具有共同的指向。茭簰是湖区农家适应环境变化,根据生产生活需要而做出的相对选择,堪称湖区居民趋利避害、协调人水关系的代表性举措。     

A two-generation new product model by considering forward-looking customers: Dynamic pricing and advertising optimization

Nowadays, one of the challenges of the firm managing multi-generation products is the forward-looking behavior of customers. Anticipating the introduction of a newer generation affects the demand and sales volume of the current generation and next generation. In this research, we investigated how to efficiently structure the pricing and advertising strategies of a firm that launches a two-generation new product to a market populated by forward-looking customers. Two thresholds were determined on the advertising expenditure of Generations 1 and 2. Our analysis proposed that the optimal pricing path of Generation 1 was monotonically decreasing or increasing and, then, decreasing. The optimal pricing of Generation 2 followed a concave curve. A heuristic solution method was proposed to solve the numerical examples. Findings revealed that, with increasing the customers' forward-looking behavior, the firm's profit would decrease. In the presence of forward-looking customers, it is beneficial for the firm to reduce the price of Generation 1 and allocate more budget to advertise Generation 2. Among other results, the advertising expenditure was shown to be positively affected by the number of potential customers and advertising effectiveness. Also, the length of the planning horizon had a negative effect on the advertising expenditure. A higher discount rate could lead to lower price, while higher advertising effectiveness and length of the planning horizon would result in higher price. Further, the results showed that, with increasing the word-of-mouth advertising effectiveness, the firm should increase the advertising expenditure and decrease the price firstly and, afterwards, decrease the advertising effort and increase the price.     

Promotion and Prevention Contracts in Industry Level Firm to Firm Dyad

ABSTRACT

Purpose

This article aims to introduce and distinguish two features of contract design – prevention and promotion contracts – and compares their effects on opportunism within the distributor–supplier relationship. It also examines the moderating role of ex post contract enforcement strategies.     

The micro-foundations of strategic ambidexterity: Chinese cross-border M&As,Mid-View thinking and integration management

Chinese cross-border mergers and acquisitions (M&As) display several unique properties in relation to the ways in which their international business operations are organised and managed. Their seemingly puzzling ‘light-touch’ integration approach can be significantly understood from a strategic ambidexterity perspective: on the one hand, the ‘light-touch’ enables the exploitation of the targets’ existing knowledge bases; on the other hand, elements of the ‘light-touch’ facilitate the exploration of the new knowledge arising from the collaboration between targets and acquirers. However, an important theoretical gap remains: why do Chinese companies deploy such a strategic ambidexterity approach in their post-acquisition integrations? This paper aims to fill this gap by proposing Mid-View thinking as a micro-foundation of strategic ambidexterity in integration management from a cultural and philosophical perspective. To illuminate our conceptualization and argument, we conducted qualitative in-depth interviews with CEOs/high-level managers of acquired German companies. Communication approach and organizational control—as two critical aspects in integration management—reveal how Mid-View thinking can serve as a micro-foundation of strategic ambidexterity. We conclude this paper by presenting its theoretical contributions, managerial implications, and future research directions.