基于六西格玛方法的供应链管理下财务流程优化设计

本文就财务流程的优化设计进行探讨,提出了供应链环境下财务流程优化设计的思路,并给出了基于精益思想和六西格玛技术的流程优化设计方法。     

六西格玛管理——企业竞争制胜的利器

激烈的市场竞争要求企业具备低成本、高质量。六西格玛管理能有效识别并消除变异、提高质量、持续改进,是企业增强竞争优势的有效途径。本文通过分析六西格玛管理模式的内涵,提出当前金融危机环境下实施六西格玛管理的必要性。通过分析我国实施六西格玛的现状,阐述了当前我国企业实施六西格玛的重要现实意义。作为一种有效的质量管理模式,六西格玛不是单纯的技术方法的引用,它代表了先进的质量管理发展方向。此研究将有助于我国企业管理层科学地认识六西格玛,也有助于该方法在我国企业的推广。     

CRM与6Sigma的一致性与差异性研究

CRM(客户关系管理)和6Sigma是两种十分重要的现代化管理方法.文章对CRM和6Sigma的一致性和差异性进行了研究,首在为两者的集成应用提供支持.     

中部六省生态现代化水平评价研究

随着经济的发展,资源的约束越来越突出,在这种情况下,为了保证经济＂又好又快＂的发展,我国经济结构面临转型,即从过去那种＂高投入、高能耗、高污染、低产出＂的模式向＂低投入、低能耗、低污染、高产出＂转变。中部地区作为国家重要的能源产出地区,资源消耗和环境污染问题在全国来说显得更加突出,在这种情况下,国家在中部的改革试验区提出＂两型＂社会建设目标,是一种具有全局意义的战略考虑,也是我国实施生态现代化的路径选择之一。本文构建了生态现代化发展的评价指标体系,并以中部六省2008年统计数据进行了实证分析,结果显示湖南生态现代化水平有快速提高的趋势,也说明湖南＂两型＂社会建设初有成效。而其中,社会生态现代化较低表明,湖南仍需加大民生建设,让民众切实分享现代化的益处。最后本文在对实证结果分析的基础上提出了湖南省生态现代化发展的建议与对策。     

基于平衡计分卡的六西格玛项目选择指标体系构建

企业如何对六西格玛项目进行选择,选择一个科学的评价体系至关重要。文章借鉴了六西格玛平衡计分卡原理和SWOT企业战略管理分析理论,通过财务、顾客、内部业务流程以及学习和成长四个维度分析,最后经过咨询质量管理专家,对指标进行修正,构建了基于六西格玛平衡计分卡的评价体系,希望能够为六西格玛项目选择提供一个有益的借鉴。     

Auditor Concentration: A Replication and Extension for the UK Audit Market 1991–1995

This paper examines the issue of auditor concentration in the UK during the period from 1991 to 1995. It shows that in 1995 the Big Six held 75% of the total number of audits and collectively earned 92% of the total audit fees. There was only a small increase in auditor concentration during the five year period, resulting from companies switching from small audit firms to Big Six and newly listed companies choosing a Big Six firm. The paper also examines auditor concentration within industries. Finally, the study assesses the measurement methods most commonly used in auditor concentration studies.     

基于六西格玛管理法的我国银行流程再造研究

基于六西格玛管理法的银行流程再造(PRSS),是以银行业务流程为切入点,引入六西格玛管理法的思想、步骤、目标、技术方法来规范、量化银行流程再造,并以其作为理论指导路径和实施框架,从而不断提高顾客满意度与绩效,使银行获得持续的动态竞争优势。它是一项复杂而持久的系统工程,需要对整个银行体系传统的经营理念和经营模式进行全面而深刻的变革。     

Big Six auditors and audit quality: The Korean evidence

This study investigates the association between discretionary accruals and Big Six and non-Big Six auditors, and the direction of auditor change. We hypothesize that there is no significant difference in discretionary accruals between Big Six and non-Big Six clients when there is low incentive for auditors to provide high-quality audits, as in Korea.Upon examination of the discretionary accruals of firms listed on the Korean Stock Exchange from 1994 to 1998, we find there is no significant difference between the discretionary accruals of firms with Big Six and non-Big Six auditors. This holds true for firms that switch from non-Big Six to Big Six auditors and vice versa. These resources imply that there may be no difference in audit quality between Big Six and non-Big Six auditors in Korea. This is consistent with other studies in Korea, while inconsistent with the findings of previous studies on audit quality in other countries.     

Six Sigma在建筑施工项目中的管理应用分析

随着国民经济的发展和科技水平的提高,大型综合化的公共建筑越来越广泛地在各地涌现和建设中,人们对建筑物的使用功能和质量亦提出了更高的要求.但是,我国在施工建设过程中的质量管理,过多地偏重于在管理制度、监督制度的编制与完善.最终产品的质量和使用功能上仍未能完全达到顾客(业主)的理想期望值.拟结合笔者在郑州市自来水总公司基建设工程的施工实践.从顾客最终使用功能为目的出发,用Six Sigma理论,通过工程实践的案例分析,应用"D-M-A-I-C"的方法对施工流程进行量化分析,找出最关键的因素加以改进,从而达到更高的顾客满意度.     

Six Sigma and information systems project management: A revised theoretical model

Previous information systems (IS) research has significantly improved the success rate of IS projects, but the result is still far from satisfying. The effort to advance IS project management theories continues. One notable effort is Ravichandran and Rai (2000). Based on quality management principles, they developed a model (the R&R model) describing a qualityoriented organizational system that leads to software development quality performance. This study analyzed Six Sigma to propose major revisions to the R&R model. Six Sigma is a recent approach to quality management with proven effectiveness. The analysis of Six Sigma suggested that several constructs in the R&R model need to be respecified, leading to the definition of a new quality‐oriented organizational system. More importantly, the revised model posits that the new organizational system leads to IS project success that can be measured by organizational performance improvement. This study contributes to the literature and provides practical guidance to IS project managers.