企业管理的新思维—作业管理

高科技的发展和信息处理技术的应用使作业成本计算应运而生，作业成本的计算突破了产品这一层次，使成本的计算深入到每一个作业，从而带来了企业管理的新思维；作业管理本从作业成本计算的基本原理入手，对作业管理进行了深入的剖析，同时指出了我国实行作业管理所需具备的必要条件。     

浅谈作业成本法在我国企业应用的难点和突破点

作业成本法是一种全新的成本管理理念,通过作业成本计算和作业管理,突显了成本管理对企业竞争优势而建立的管理价值。但这种精细化的成本管理方法,对我国企业各方面条件都提出了有较高的要求,导致我国企业在推行作业成本法的过程中遇到了大量困难。本文主要探讨了作业成本法在我国企业应用的难点和突破点,为我国企业能够成功应用作业成本法提供理论指导。     

基于作业成本法的企业物流成本管理

作业成本法是一种集成管理方法,包括作业会计和作业管理,其基础是作业成本计算。间接费用分配不公平的传统成本计算方法,通常会导致会计信息失真,而作业成本法能有效避免上述失真的发生。本文介绍了作业成本法的相关情况,作业成本法相较于传统的成本计算方法来说,对企业物流成本管理方面的巨大优势。     

作业基础预算在企业中的应用

<正>作业基础预算是随着作业管理和作业成本法的广泛应用而产生的,传统成本计算方法的缺陷使作业成本法相应取代了其原有的位置,作业基础预算也逐步被引入到企业的预算管理中,成为企业作业管理时代最主要的预算管理形式。一、作业基础预算的内涵作业基础预算是以作业成本管理为基础、以价值链分析主线、以企业价值增值为目的的一种先进预算管理形     

作业成本法在决定产品营销策略中的应用

新技术技术革命和日趋剧烈的市场竞争,带来了企业生产经营管理思想和方法的深刻变革,要求成本会计进行变革,呼唤新的成本计算方法出现.作业成本成本计算法以作业量为成本分配基础,以作业为成本计算的基本对象,能在为企业作业管理提供更为相关、相对准确的成本信息,因而在企业管理特刺是在决定产品营销策略中的作用更是尤为突出.     

作业成本法在决定产品营销策略中的应用

新技术技术革命和日趋剧烈的市场竞争，带来了企业生产经营管理思想和方法的深刻变革，要求成本会计进行变革，呼唤新的成本计算方法出现。作业成本成本计算法以作业量为成本分配基础，以作业为成本计算的基本对象，能在为企业作业管理提供更为相关、相对准确的成本信息，因而在企业管理特别是在决定产品营销策略中的作用更是尤为突出。     

作业成本法在企业物流系统中的研究与运用

作业成本法是以作业成本计算为基础．融合作业会计与作业管理集成管理方法。自20世纪80年代提出至今。作业成本法在美国等发达国家不仅得到理论界的一致认同．在实务界也得到了广泛应用。与发达国家相比．我国关于作业成本法的研究还处于理论研究和试点应用阶段。本文着重讨论了如何运用作业成本法分析并计算企业的物流成本．并通过实例说明了在计算企业物流成本方面作业成本法相对于传统成本计算法的巨大优势,力求使人们能够对企业的物流成本有一个较为完整的认识,希望能引起企业管理者对作业成本法的重视,改变我国目前企业物流系统中作业成本法的实施情况,实现企业的成本竞争优势。     

作业成本法应用分析

作业成本法是以作业为基础,通过对作业成本动因的分析来计算产品生产成本,并为企业作业管理提供更为相关、相对准确成本信息的一种成本计算方法。一、应用作业成本法的意义国有企业改革是当前改革的重点。在如何搞活国有企业(特别是国有大中型企业)这个令人头痛的难题上,多年来     

两阶段完全成本法——一个值得探索的成本计算管理方法：兼议ABC成本法

我国的传统工业企业，除少数行业外，其生产工艺组织主要是大批大量型。采用的成本计算管理方法，经历了从传统的完全成本法到现在的制造成本法。而同时，国外出现了先进的作业管理思想的ABC成本法（作业成本法）。无论我国的完全成本法、制造成本法，还是国外的ABC成本法，它们都存在一个共同的基点。     

大庆钻井二公司的作业成本制度设计

本文设计了一套作业成本制度,主要基于作业成本法的二维观点,形成由流程与作业确定,分析、改进、作业成本计算以及作业管理等几个环节组成的动态循环系统,并据此设计出具体的实施工具模板。本文采用现场研究的方法,研究了上述成本制度在大庆石油管理局钻井二公司的应用情况,为作业成本制度在中国企业中的推广应用提供了开创性的样板。     

Debt and Taxes and Uncertainty

With a graduated personal tax schedule, Miller showed that there could be an equilibrium debt supply for the corporate sector as a whole. In the presence of uncertainty there is also a unique debt/equity ratio for each individual firm, and this ratio is related to the firm's operational risk characteristics. However, if firms merge and spin off in response to tax incentives, the identity of firms is ambiguous and only the corporate sector is a meaningful construct. These arguments are developed in both discrete and continuous models that employ extensions of the arbitrage-free pricing theory.     

教育与资本怎样的前景怎样的现实

来自政府的声音: "动员各种社会资源,发展教育" 此次论坛上财政部长助理张少春的发言是最受关注的发言之一.他的演讲传达出的信息有这样几方面:第一,谈到现实,他认为全社会对教育的巨大需求与我国公共投入不足已成为我国教育事业发展的突出矛盾.近年来,以公共部门投入为主,多渠道筹措教育经费的教育投入机制成为解决这一问题的重要途径,也使得公共部门与私营部门在教育领域的合作日益密切.第二,谈到前景,他认为,1.中国经济持续、快速的增长对高技能人才产生巨大的需求,这为私营部门的参与提供了广阔空间.2.随着公共财政职能的不断完善,财政资金将在各项教育事业中重新进行分配,进一步优化财政支出结构,提高资金的使用效率.在"十一五"期间,我国将把公共支出的重点转移到农村.我们将逐步把全体农村适龄儿童的义务教育全部纳入公共财政体制.     

Director gender and mergers and acquisitions

Does director gender influence CEO empire building? Does it affect the bid premium paid for target firms? Less overconfident female directors less overestimate merger gains. As a result, firms with female directors are less likely to make acquisitions and if they do, pay lower bid premia. Using acquisition bids by S&P 1500 companies during 1997–2009 we find that each additional female director is associated with 7.6% fewer bids, and each additional female director on a bidder board reduces the bid premium paid by 15.4%. Our findings support the notion that female directors help create shareholder value through their influence on acquisition decisions. We also discuss other possible interpretations of our findings.     

Political corruption and mergers and acquisitions

This research examines the relation between political corruption and mergers and acquisitions (M&As). We find that local corruption increases firm acquisitiveness but decreases firm targetiveness. The levels of corruption in acquirer areas relate positively to the bid premiums and negatively to the likelihood of deal completion. Corruption motivates acquiring firms to use excess cash for payment, which mitigates the negative effect of corruption on acquirer shareholder value. The evidence indicates that acquisitions help acquiring firms convert cash into hard-to-extract assets and relocate assets from the high to low corruption areas, thereby shielding their liquid assets from expropriation by local officials.     

East and west and north and south : A preliminary model

The Brandt report and other proposals for a new North-South world order continue to be the focus of lively debate, yet it is often argued that little concrete has emerged from their recommendations. A major reason for this, the author argues, is that the East-West conflict component is not sufficiently taken into consideration-East-West tensions are a severe constraint on and a determining factor of North-South relations. Using influence diagrams, the author develops a flexible framework for discussion and assessment of N/S-E/W relations.     

Trust and cross-border mergers and acquisitions

A number of studies suggest that social trust matters for investment. Using different measures of trust from World Values Survey, we show that countries where people display higher levels of trust engage in more cross-border M&A activities. When they do, these acquirers pay lower premiums. To the extent that these acquirers also tend to engage in larger acquisitions as well, our findings suggest that a larger selection pool of potential targets and higher value targets enable these acquirers to negotiate for lower premiums. We do not find evidence of the significant effect for target country trust levels. Hence, trust may benefit those acquiring firms in cross-border transactions.     

Tournament-based incentives and mergers and acquisitions

This research examines the relation between tournament-based incentives, which are proxied by the difference between a firm's CEO pay and the median pay of the senior managers, and mergers and acquisitions (M&As). We find that tournament-based incentives are positively related to firm acquisitiveness and acquiring firms' stock and operating performance. Further analysis indicates that positive acquisition performance increases the likelihood of the CEO being promoted from inside the acquiring firm. Our evidence is consistent with the view that tournament-based incentives motivate acquiring firms' managers to make greater efforts and take more risk that result in superior acquisition performance.     

Corporate Innovations and Mergers and Acquisitions

Using a large and unique patent‐merger data set over the period 1984 to 2006, we show that companies with large patent portfolios and low R&D expenses are acquirers, while companies with high R&D expenses and slow growth in patent output are targets. Further, technological overlap between firm pairs has a positive effect on transaction incidence, and this effect is reduced for firm pairs that overlap in product markets. We also show that acquirers with prior technological linkage to their target firms produce more patents afterwards. We conclude that synergies obtained from combining innovation capabilities are important drivers of acquisitions.