在全球生产体系中提升"中国制造"的地位

近年来的国际舆论认为,世界制造中心正向中国转移,进入了“中国制造时代”。然而,在繁荣的“中国制造”的背后,中国自有品牌廖廖无几,产品技术含量不高,自主技术能力缺乏,处在全球产业链的低端。因此,从战略上提升“中国制造”的地位,打造自主品牌,促进企业发展,则显得尤为重要。  

基于产业控制力分析的我国装备制造业产业安全问题研究

利用外商直接投资可能导致产业被外资控制的产业安全问题近几年来受到高度关注,尤其是在国民经济中处于重要战略地位的装备制造业。本文利用1998-2008年的相关统计数据,选取外资市场控制率、外资股权控制率、外资技术控制率和主要企业受外资控制率4个指标,从产业控制力角度考察了我国装备制造业的产业安全问题,发现外资对装备制造业产业控制力影响较大。在此基础上提出了增强内资装备制造业产业控制力、保障产业安全的主要对策建议。  

沈阳市高端装备制造业的现状与发展趋势

高端装备制造业被认为是七大战略性新兴产业中资金最密集、产业链最完备、见效最快的产业之一,其发展水平的高低是衡量国家现代化程度和综合国力的重要标志。本文通过了解沈阳市重点企业高端装备制造业的发展状况,剖析高端装备制造业发展过程中的制约因素,有针对性地提出了政策建议,以期促进沈阳市高端装备制造业的健康快速发展。  

大规模定制下模块制造网络中企业合作赢利模型研究

在介绍大规模定制模块制造网络生产及其特征的基础上,对模块制造网络中企业之间的关系进行了深入探究,构建了企业合作赢利模型.通过对该模型的分析验证,指出了模块制造网络中企业与企业之间的行为是相互影响相互制约的,双方可以通过长期合作机制未规避机会主叉行为,从而得出了模块制造网络模式是保证大规模定制生产模式顺利实施的最佳组织形式的结论.  

A cultural perspective on innovation in international manufacturing

This paper presents the results of a survey administered across 24 countries that examines innovation in manufacturing firms by adopting Hofstede's national cultural framework. The purpose of this study is to test the validity of the “culture-specific” argument as an explanatory construct for innovation performance in international manufacturing. Data was collected in 2006 as part of the International Manufacturing Strategy Survey IV (IMSS) by relying on a questionnaire addressed to firms classified by ISIC codes (rev.3.1) Divisions 28-35. From the findings it emerges that the “culture-specific argument” is a useful explanatory construct for innovation performance.  

机械工业对经济发展的贡献、存在的问题及对策

机械工业是国民经济发展的基础,是我国经济增长的主要牵引力。机械工业不但自身具有吸纳就业的能力,而且它的发展也带动提升了其他产业吸纳就业的能力。我国机械工业经过50多年的发展,取得了令人瞩目的成就,但是其市场竞争力和自主创新能力还比较落后,存在着生产能力低下、总体水平落后等一些问题。要振兴机械工业,必须走可持续发展道路,提高机械工业企业的自主创新能力,增强其市场竞争力。  

基于SFA的我国航空航天制造业技术效率分析

航空航天制造业是国家的战略性产业,在国防现代化和国民经济建设中发挥着重要的作用。技术效率作为体现科技含量带来的成效以及投入-产出之间关系的参量,能够较好地衡量和反映企业的生产效率和发展内涵。本文运用SFA方法,以近9年间的面板数据为依据,对我国航空航天制造业技术效率问题进行了探讨,分析了影响技术效率的相关因素,提出了改善和提高技术效率的建议。  

Utilising a typology of management accounting change: An empirical analysis

Management accounting change, currently an increasingly popular focus for research, is not a uniform phenomenon. Its nature and form may vary across multiple dimensions and this variation has been neglected by researchers who have tended to study change per se rather than distinguishing it though a categorisation by type. This paper explores the forms which management accounting change has taken in a sample of manufacturing companies by utilising a simple typology of management accounting system change, derived from the existing research literature, consisting of addition, replacement, output modification, operational modification and reduction. This classification is combined with information on the incidence, location, importance and success of management accounting changes to provide some analytical insights into the variety and patterns of change within these companies and to derive some guidance for future research on the topic.  

Ritual legitimation, de-coupling and the budgetary process: managing organizational hypocrisies in a multinational company

The study of participation in the budgetary cycle has formed a prominent part of the research literature concerned with the budgetary process. More recently there has emerged a body of literature concerned with exploring the political and symbolic nature of the budgetary process. The paper reports upon the outcomes of an empirical study of the introduction of `budgetary participation' in a division of a European subsidiary of a large North American car manufacturer. We detail the long process of consultation and negotiation within the subsidiary, and between it and the European Headquarters. The study provides a revealing instance of the roles of formal budget participation as a ritual of control and legitimation without the substantive involvement of middle managers and suggested to us the introduction of de-coupling and organizational hypocrisy alongside the introduction of budget participation. The study pays close attention to the contingent effects of the wider political context of the division and the relationships between the division, its organizational context and organizational environment, and how this context played upon the budgetary process in the division. The outcomes that we analyse at `Delta' reflect the de-coupling strategies and organizational hypocrisies commonly found in public sector organizations. In this wider setting the corporation persists with the ritual of `tight' budget negotiation and target setting and apparent underachievement in performance. Yet we conclude that the complex technological and political context to the formation and siting of Delta continued and may continue to support its existence.$g0  

Flexible Budgets for Cellular Manufacturing Systems

A flexible budgeting method based on relationships amongst the products manufactured in a cellular manufacturing system and the stochastic nature of expenditures is developed. Differential penalty costs for budget variances specified by the user determine an optimal ratio which is used in developing the flexible budget. The budget uses direct materials cost as the base, and is particularly well-suited for just-in-time operation in manufacturing.