企业财务状况分析评价指标体系构建

企业作为盈利性组织,其经济活动目标可以归纳为生存、发展和获利。生存是企业发展和获利的前提;发展是企业获利的必要条件;获利是企业生产经营的最终目的。企业的生产经营状况在企业发展的每一阶段都会通过各种形式表现出来,财务评价指标是其中的一种重要形式。各种财务指标在不同企业、同一企业不     

建立内部会计控制制度的基本原则

企业的管理目标可以概括为生存、发展和获利，企业的财务目标是股东财富的最大化。企业要想实现管理目标和财务目标必须建立一套科学有效的内部管理体系，内部会计控制制度作为加强企业内部重要管理手段和方法也越来越受到企业管理人员的关注与重视，如何建立内部会计控制制度是企业管理的一项极其重要的工作。     

商业计划中的财务管理实践

<正>随着我国生产要素市场、产品市场、资本市场的完善和发展,企业运营活动外延不断扩大,商业计划已经成为企业业务发展的主要管理方法,作为企业核心职能的财务管理工作如何在商业计划中发挥决策分析作用,是财务管理工作适应现代化发展的需要。一、传统财务管理工作无法满足日新月异的企业发展需要对企业来说,经营管理和财务管理是两大核心,企业的核心目标是"生存、发展和获利",而经营管理和财务管理的核心目标也是"为生存、发展和获利服务"。传统意义上,财务管理的内容主     

虚拟社区中的＂关系＂学

现代市场营销正从交易营销过渡到关系营销。传统营销的核心是交易,企业通过诱使对方发生交易从中获利;而关系营销的核心是关系,企业通过与客户建立良好的互惠合作关系从中获利。有效的关系营销十分依赖诸如网络、计算机数据库等信息技术,这些数据库能够记录客户的偏好、价格选择和生活习惯。网络虚拟社区就是建立和维护客户关系的有力工具。     

从市场化红利中分一杯羹

中国企业不仅可以在运营中获利,还可以在经济的市场化进程中获利。本文分析了市场化红利的类型、产生原因、企业怎样获得市场化红利及其对企业制定战略的启示。     

完善企业内部控制的分析

当前企业改革的重中之重就是完善企业内部控制制度。内部控制是现阶段企业管理的重要手段之一。一套完善的企业内部控制,不仅可以提高企业内部控制的有效性,还可以防止舞弊、减少损失等。这些对资本的获利具有重要的积极意义。加强企业内部控制管理,主要从管理层的各个角度来提高企业内部控制质量,并做出应有的指导。本文对如何完善企业内部控制进行分析,对现阶段企业内部控制所遇到的问题进行分析,并针对这些问题提出相应的对策。     

企业提高产品质量与降低成本之间的关系及其协调

在市场经济条件下,企业作为一个以营利为目标的经济组织,其出发点和归宿点都是营利。而企业只有生存才可能获利,并且只有不断发展才能生存。因此,企业的目标可以概括为：生存、发展和获利。影响企业实现目标的因素很多,主要因素有二：一是产品质量;二是成本。也就是说,企业一方面可以通过加强质量管理,应用现代科技成果,创造优质名牌产品,按照“优质优价”的政策实现企业经营目标;另一方面可以通过加强成本管理,采取现代技术和管理措施,节约人力和物力消耗,控制各项费用开支,以降低成本实现企业目标。“提高质量”和“降低成…     

企业外包过程中的风险及规避

自20世纪90年代以来．随着“核心竞争力”以及“价值链”概念的普及，外包迅速在世界各地盛行。企业通过对价值链的分解，把不能为企业提供差异性价值的活动外包出去，集中精力于核心能力上。以此来增强企业的竞争优势。通过成功地运用外包策略．造就了耐克、戴尔这样的世界顶级企业。但是．并非所有的企业都可以从外包中获利，作为一种商业运作手段。企业的外包决策同样存在风险。市场调研公司Gartner最近发布的一份报告宣称，2007年，企业将在离岸外包和近岸外包上投资500多亿美元，但由于规划不周等原因，许多外包项目将会以失败告终．     

论企业财务战略的选择与运用

企业作为盈利性组织,其出发点和归宿点是获利,企业只有生存才能发展,只有发展才能获利。如何在日趋激烈、复杂多变的环境中求得生存发展,关键是制定适应外部环境和自身条件、符合利益相关者期望的企业战略。企业战略可以分为经营战略和财务战略,经营战略强调与外部环境和自身条件相适应,财务战略强调必须适合企业所处的发展阶段并符合利益相关者的预期。财务战略分为筹资战略和资金管理战略,     

财务分析指标层级归属及其相对性探讨

一、反映企业现状的不同方面及其层级性有些方面相对独立,属于同一层次。如企业的获利能力、风险性、成长性三个方面没有必然或本质的联系,即有的企业获利能力很好但同时风险也很低,而有的企业却是获利能力不错但面临的风险比较大;有的企业获利能力很好但成长并不快,而有的企业目前获利能力并不好但成长很快。再例如,企业经营活动的获利能力和财务活动的贡献也没有必然的联系,因为经营活动获利能力取决于具体业务的性质及其管理能力,而与投入到该业务的资金的结构没     

Development in Information and Communications Technology (ICT) Statistics at the Australian Bureau of Statistics

This paper outlines the ICT statistical developments that the ABS has undertaken over recent years. These developments have been on both the supply side (ICT industry) and the demand side (use of IT by sector). The content of ABS ICT surveys has changed significantly over the last few years and are expected to develop further in line with industry changes and emerging policy needs.
Recent developments in household collections have been the inclusion of IT use questions in the 2001 Census of Population and Housing and in various ABS social surveys such as Children's Participation in Culture and Leisure Activities. Annual business IT use surveys are now conducted and include topics such as Internet commerce and IT security. Biennial ICT industry surveys are conducted to provide data on ICT production, imports and exports, ICT industry employment, performance and structure information. An Internet activity survey is run every six months and provides regional Internet access details and infrastructure details on Internet service providers.
A major development for 2002–03 will be the compilation of an ICT satellite account. ABS intends to produce an ICT Information Development Plan to guide its future statistical development work in the ICT field.     

Value at Risk in the Suburbs: Eminent Domain and the Geographical Politics of the US Foreclosure Crisis

Several US counties and local governments have recently considered a novel solution to the foreclosure crisis. They plan to use eminent domain to compel the owners of mortgage debt—and specifically of private‐label mortgage‐backed securities—to sell the debt to the government at a price reflecting the loan's market value. The government would then restructure the debt and resell it to new investors. The plans are striking because—in contrast to both development‐driven eminent domain and the federal subprime bank bailout—they would force investors to assume asset devaluation and increased long‐term risk. Notably, the plans have emerged as an instance of financialization‐focused politics in suburbs and suburban cities of color, specifically majority‐black and ‐Latino/a suburbs. Local support for the plans, we argue, is rooted in the long‐term disinvestment of these ‘suburbs of exception', which became targets of subprime lending and eventually sites where the ‘financial exception' has been localized. But these demographic shifts, fragmentation and fiscal pressures have at the same time created a suburban political terrain in which the plans have gained their strongest political support.     

Towards a Theory of Serendipity: A Systematic Review and Conceptualization

Serendipity – the notion of making surprising and valuable discoveries – plays a major role in the success of individuals and organizations alike. Previous research has established the importance of serendipity and identified important individual- and organizational-level antecedents. However, the literature has been dispersed and the boundaries of the concept have been blurry, leading to a lack of conceptual clarity and structure, and thus limiting validity and managerial actionability. Based on a systematic literature review, I synthesize existing management-related research on serendipity and explicate the emergence and composition of serendipity in the organizational context. I first identify three necessary conditions that differentiate serendipity from related concepts such as luck or targeted innovation: agency, surprise, and value. Then, I draw from the literature on sensemaking, event-based theorizing, and quantum-based approaches to management to conceptualize the process of cultivating serendipity in the organizational context as a process of enabling potentiality and materialization, and develop a multi-level theory of (cultivating) serendipity. This conceptualization contributes to our collective understanding of how, why, and when (i.e., under what conditions) organizations can leverage the value in the unexpected, which opens up fruitful avenues for further research.     

Accountability of NGOs in Bangladesh A critical overview

NGOs in Bangladesh have been recognized as effective change agents in the socio-economic arena throughout the world. Their contributions in micro credit, non-formal education and primary health care are widely known. NGOs play a significant role in society. NGO accountability, as a result, has become a critical issue. NGO accountability in Bangladesh has been examined here in relation to patrons, clients and themselves. Of the three relationships only accountability to patrons is in a near satisfactory state. Accountability to clients is handicapped by lack of opportunities of beneficiaries to participate meaningfully in NGO policy making. Accountability to themselves is adversely affected due to the adherence to a strictly hierarchical system and the influence of founding and charismatic NGO leaders.     

Towards an Asian model of human resource management? A comparative analysis of China,Japan and South Korea

There has been much discussion regarding the possible decline and weakening of national systems of human resource management (HRM). Yet, culture and institutions are often cited as the major stumbling blocks to this outcome. Such constraints may dissipate in the analysis, particularly if ‘regional clusters’ are considered where geographic and cultural closeness and ‘openness’ to similar economic pressures exist. In such cases, it might be postulated that convergence in HRM will occur. We argue that China, Japan and South Korea represent such a cluster. This article examines these countries, to see if a degree of convergence is taking place and if it is towards an identifiable ‘Asian’ model of HRM. A model of change is presented that distinguishes between levels of occurrence and acceptance. Details of the development and practice of HRM in each country are then set out. The article ends with a discussion and implications section and a brief conclusion.     

Ansätze und Ergebnisse anglo-amerikanischer M&A-Forschung

Based on a review of established U.S. management journals (1995–2003), six schools of thought are identified within the Anglo-American M&;A research: “Capital Market”, “Principal/Agent”, “Industrial Organization”, “Organizational Behavior”, “Human Resources” and “Strategic Management”. The literature review shows that the definition of M&;A success, the methods applied, and insights from empirical research differ according to the respective school of thought. Empirical studies focus on the resource combinations of merger partners, the specific circumstances of merger negotiations, and on integration management as antecedents of merger performance. Unfortunately, empirical findings have not yet provided reliable explanations for M&;A success. Based on the current state of Anglo-American M&;A research, the authors discuss implications for business practice, identify research gaps, and propose areas for future research.     

Introduction of New Technology with a Sound Transition of the Input-Output Structure

We examine the general equilibrium repercussions associated with the introduction of new technologies, using the generalized Leontief system that allows technological substitutions. We show that an untested introduction of cost-increasing technologies in any industry may result in creating a non-productive technological structure that does not satisfy the Hawkins-Simon condition, following the autonomous dynamic adjustment process with structural transitions in the economic system. Therefore, we propose a practicable control scheme of introducing cost-increasing technologies that strictly avoids the creation of non-productive structures in all periods of structural transition, using the available information on the ex ante technological structure.     

The Creation of the Office for National Statistics

A new Office for National Statistics was created in the United Kingdom in 1996 following a series of developments designed to strengthen the relevance and integrity of statistics. This paper describes these fundamental changes and sets out a blueprint for future progress. It also sets current developments in the United Kingdom in an historical and international context.     

What helps? Women engineers' accounts of staying on

We have considerable understanding of the obstacles that women engineers encounter and the reasons that they leave the field, but we know less about what enables them to remain. Adopting an interpretivist approach, this article examines how a group of British women engineers in two FTSE 100 companies account for “staying on” in their male‐dominated work settings. We delineate four specific forms of help that facilitate women's retention in the field. We argue that exposure to help leads to women developing a habitus that enables them to continue working in engineering. To conclude, we draw on our findings to outline HR practices that will facilitate supportive relationships in the workplace and pave the way towards developing more positive organisational climates.     

论现代物流企业的发展观

物流业经过诸多年的发展目前已经成为最热门的行业之一,物流企业的注册数量也与日俱增,达到前所未有的规模。毋庸置疑,任何企业都希望自己迅速做强做大,并成为真正现代物流企业的典型代表,要实现这一目标一个首要问题就是要解决现代物流企业的发展观问题。