基于JIT的纺织企业战略成本管理

JIT战略成本管理是将JIT与战略成本管理两者的优势结合在一起,以生产必要数量的所需产品为原则,以持续改进和不断完善产品质量为核心,以降低成本和提高效益为根本目的战略成本管理模式。目前我国纺织企业还处于低端发展阶段,传统成本管理手段落后是企业滞后发展的一个重要因素。结合我国纺织企业成本管理的现状,通过对纺织企业的战略定位、价值链和成本动因分析,论述了JIT的战略成本管理在纺织企业应用中的优越性和必要性。     

因子分析法对区域战略性新兴产业选择的实证研究

国家和区域两个层面在选择战略性新兴产业时会有所不同。国家战略性新兴产业着重强调经济社会安全和国家综合竞争力,区域战略性新兴产业更强调区域资源禀赋、技术经济特征和区域技术经济需求适应性,因此,要注重结合地区产业基础现状,考虑产业技术进步吸纳能力和社会效益,来选择区域战略性新兴产业。基于以上考量,本文运用因子分析数学模型,以广东省中山市为例对区域战略性新兴产业选择进行实证分析,指出了中山市战略性新兴产业的选择方向。     

基于供应链战略联盟的中国光伏产业地区竞争力分析

文章针对供应链战略联盟前提下的各地区光伏产业竞争力评价问题,建立了综合评价方法。设计了基于供应链战略联盟的光伏产业竞争力评价指标体系,分别评价了供应链战略联盟对各地区光伏产业竞争力的促进作用,并对评价结果综合分析,以判断实施供应链战略联盟后光伏产业地区竞争力是否得到提升。     

基于SWOT的西部信息服务业的发展战略研究

加快西部信息服务业发展是带动西部经济腾飞的有效途径。在对西部信息服务业发展现状及存在问题分析的基础上,对西部信息服务业发展所处的环境进行系统剖析,提出适合信息服务业发展战略,以期促进西部信息服务业健康快速发展。     

战略性工业结构转变——陕北能源资源转化的路径新选择

陕北拥有丰富的能源资源,但现有工业结构布局不合理,不能充分地将这种资源优势转化为经济优势。本文结合产业经济学、产业布局学相关理论和陕北实际情况,提出陕北区域战略性工业结构布局转变设想,并对其必要性、利弊条件、实施原则以及合理布局等进行分析,希望能通过陕北区域战略性工业结构布局的转变来加快推进陕北地区能源资源转化。     

企业战略差异会影响股价同步性吗？——来自我国A股资本市场的经验数据

以2007—2020年中国沪深A股上市公司为样本,系统考察上市公司战略差异对股价同步性的影响效应。研究发现,上市公司的股价同步性随着战略差异度的提升而显著下降。机制检验结果表明,公司战略差异的上升,加剧了企业信息不对称程度,从而阻碍了公司信息的对外传递,最终导致股价同步性的显著下降,这与信息透明度视角下股价同步性的“非理性行为”观点相吻合。进一步研究发现,外部环境不确定会对战略差异与公司股价同步性的负相关关系起到正向调节作用。     

The international business traveller: a neglected but strategic human resource

There has been considerable research over the past two decades into the various aspects of traditional expatriate assignments. However, this research has overlooked an important category of international operator: the international business traveller, also known popularly as globetrotter or frequent flier. In this paper, we report on the results of a study of ten Australian and Danish international business travellers (IBTs). The aim was to explore the roles and activities of IBTs and the factors, such as level of organizational support that may intervene in the performance of their roles. We conclude that IBTs often are a neglected resource, particularly in terms of skills and knowledge transfer.     

Beyond strategic human resource management: is sustainable human resource management the next approach?

Strategic human resource management (SHRM) emerged as a dominant approach to human resource management (HRM) policy during the past 30 years. However, during the last decade, a new approach to HRM has evolved. This approach has been labelled sustainable human resource management (sustainable HRM). It is an approach that seeks to link HRM and sustainability. The term sustainability is fraught with semantic difficulties, as is conceptualising its relationship to HRM. Consequently, sustainable HRM is viewed in a variety of ways. This paper examines the major features of SHRM, some of the meanings given to sustainability and the relationship between sustainability and HRM. It then outlines the major characteristics of sustainable HRM. Although there are a diversity of views about sustainable HRM, this approach has a number of features which differentiate it from SHRM. It acknowledges organisational outcomes, which are broader than financial outcomes. All the writings emphasise the importance of human and social outcomes. In addition, it explicitly identifies the negative as well as the positive effects of HRM on a variety of stakeholders; it pays further attention to the processes associated with the implementation of HRM policies and acknowledges the tensions in reconciling competing organisational requirements. Such an approach takes an explicit moral position about the desired outcomes of organisational practices in the short term and the long term. Sustainable HRM can be understood in terms of a number of complimentary frameworks.     

Training investment and organizational outcomes: a moderated mediation model of employee outcomes and strategic orientation of the HR function

Using a predictive research design with data collected at three different time points over a four-year period from 277 firms in South Korea, we investigated how and when investment in employee training leads to improved organizational outcomes. The results showed that employee commitment and competence mediated the relationship between training investment and organizational outcomes. The moderated mediation analyses further revealed that the mediated relationship between training investment and organizational outcomes via employee commitment and competence was stronger when the human resources (HR) function within an organization was highly strategically oriented. Based on the results, implications for strategic HR research and practice were provided.     

Implicit human resource management theory: a potential threat to the internal validity of human resource practice measures

Since the publication of Huselid's (1995) paper examining the relationship between HR practices and firm performance, there has been an explosion of published papers examining the empirical relationship between HR practices and various measures of firm performance. This study examines the possibility that informants typically providing data about organizational HR practices may be biased by an implicit theory of human resource management. Our findings suggest the responses from subjects typically providing data about HR practices may be biased in their reporting by the performance of the organization. The generalizability of these results is considered and implications for future studies of the HR-firm performance relationship reviewed.