内部服务质量理论及其对服务性企业管理实践的启示

根据服务利润链理论,内部服务质量决定了员工的满意感,满意的员工能够为顾客提供高价值的服务,从而使顾客形成满意感和忠诚感,为企业赢得利润和发展。要激励全体员工做好服务工作,自觉地为顾客提供优质服务,服务性企业必须将广大员工当做内部顾客,尽力满足员工的需要和愿望,为员工提供优质的内部服务。     

浅析战略成本管理

传统的成本管理会计侧重于历史成本的、按照财务会计制度计算的成本核算、成本控制与成本管理。往往难以适应战略管理需要;因此,需要顺应战略管理的理念,完成向战略成本管理的转变。通过对价值链、战略成本动因、战略定位的讨论建立起了战略成本管理的基本框架。     

Exploring the dynamics of value and fit: Insights from project management

The strategic management literature has struggled with how to recognize, measure, and even understand the concept of “fit” between strategy, structure, and environment. Nevertheless, the concept of fit was fundamentally important from the beginning of the Value of Project Management project. In this article, we compare the “fit” construct defined by Miles and Snow (1984) with our concerns with value direction (Thomas & Mullaly, 2008). A comparative analysis of these two constructs provides insights into how both dimensions improve overall organizational understanding. We demonstrate that while each of these dimensions independently provides useful information, it is their intersection that provides a means of interpreting not just current realities but appropriate future actions.     

战略成本管理

战略成本管理从概念的提出之日起就一直存在不同的理解和解释,什么是战略成本管理?怎样反映和提高企业的竞争地位?如何进行战略成本管理?不同的概念、模式与方法都成为难题,SHANK模式或许能给出最终的答案。     

基于从价值链到价值星系的战略成本管理研究

随着新经济的出现，价值创造的基本理念已发生了深刻变化，以价值链为思维模式的企业战略管理开始改变。为企业和顾客创造更大的价值，必须依靠包括供应商、核心企业、合作伙伴、经销商、顾客甚至竞争对手来共同进行，即形成价值星系。价值星系是一种新的战略思维，标志着企业组织形态和价值创造机制的发展进入到一个新的阶段。本文在封价值星系内涵论述的基础上，通过封价值链与价值星系的比较分析，指出价值星系的优势所在，分析了价值星系对企业战略成本管理的重要作用。     

价值经营中的质量、价值研究

从质量、价值的角度出发,分析了其内涵与相互关系,研究了价值经营和顾客满意之间的内部关系。探讨了提升价值经营的途径和方法。重点探讨了＂魅力质量＂、＂理所当然的质量＂在提升价值经营中的原理和方法。     

Value Management in Project Portfolios: Identifying and Assessing Strategic Value

Projects are expected to bring value to their constituents. Value management in project portfolios has centered on the maximization of commercial value and identification of future business prospects. In this study, the goal is increased understanding of the identification and assessment of strategic, non‐commercial value in project portfolios. We map the relevant dimensions of strategic value and supplement previous frameworks with the non‐commercial aspects. Ecological, societal, and learning values have only been studied conceptually and qualitatively in earlier research. We propose future research on these values in quantitative settings and exploring collective sensemaking as part of project portfolio value management.     

A multi-level examination of quality-focused human resource practices and firm performance: evidence from the US healthcare industry

In today's business world, the role of quality has become ever more significant for organizations to compete in a global marketplace. Based on the quality management theory, this study empirically examines the relationship between quality-focused human resource practices (QHRP) and organizational performance outcomes. Data from 69 healthcare organizations indicate a strong support for this relationship. A Human Resource (HR) system focused on quality management was directly related to multiple dimensions of organizational performance outcomes (i.e., intangible – employee satisfaction and customer satisfaction – and tangible – profit). Specifically, two measures of QHRP, knowledge management and strategic management, were found to be positively related to the financial performance of firms implementing quality management. Process management is found to be negatively related to employee satisfaction. General Human Resources were positively related to both employee and customer satisfaction. Employee focus of the firms is also positively related to employee satisfaction. In addition, employee satisfaction is also related to both customer satisfaction and financial performance while customer satisfaction is found to be positively related to employee satisfaction. The findings indicate a generally strong positive relationship with the organizational performance outcomes. The results of this study are particularly important in showing HR's contribution to the organization's bottom line.     

试析战略性作业成本管理

随着市场竞争的日益激烈,战略性作业成本管理为企业提供了有力的竞争工具,文章阐述了战略性作业成本管理的特点,并为其构建了基于战略成本管理方法的理论框架。     

有效开展质量管理体系内部审核的“1464”模式

文章探讨了质量管理体系内部审核的目的、方法和重点,提出了有效开展内审工作的“1464”审核模式。     

医院管理信息系统内部审计监督和质量控制

HMIS在医院现代信息化经营管理过程中,已经逐渐被医院所采用。本文分析了内部审计应用于医院管理信息系统的作用,了解到内部审计是管理信息系统有效发挥作用的关键环节。分析了HMIS内部审计的主要方法和应用情况,指出,在应用HMIS以后,应该找到其与医院管理的切合点,从而加强医院管理信息系统内部审计监督和质量控制。     

浅析会计电算化系统中的全面质量管理

在电算化的环境下,会计核算手段和方法发生了很大的变化,会计数据处理的过程也就具有了新的特征,而原有的会计内部管理制度和方法有些已逐步失去效用。为了保证会计电算化系统正常、安全、有效地运行,全面提高会计工作的效率和质量,必须采取新的管理方法。阐述了会计电算化的基本特征及其质量管理(TQM)要求,以及全面质量管理理念在会计电算化系统中的应用。     

农垦企业内部审计质量管理初探

内部审计对企业的经营起着重要作用,而审计工作的生命线就是审计质量,因此,企业要想提高经营效益,就必须重视审计质量管理工作。文章以广西农垦管区企事业单位为研究对象,对企业内部审计质量管理存在的问题进行分析,就加强企业内部审计质量管理的主要措施进行探讨。     

Organizational capacity for change and firm performance in a transition economy

This study explored some human resource and human systems' aspects of the competitive dynamics for firms attempting to survive and prosper within Russia, a highly volatile transition economy. Overall, this study adds to our understanding of international strategic human resource management, dynamic capabilities, and the generation of competitive advantage within transition economies.

We found that a relatively new construct derived from the dynamic capabilities and organizational change literatures, known as ‘organizational capacity for change,’ is positively associated with firm performance within a wide variety of Russian firms. Furthermore, we find that the relationship between organizational capacity for change and firm performance is stronger when there are relatively high levels of uncertainty with the task environment. Finally, we found that organizational capacity for change is an important attribute in all sizes of organizations, not just for large organizations as hypothesized.     

论研发质量管理体系的构建

质量是企业生存、发展的基础,质量管理是企业日常经营中重要的活动,而研发质量管理体系的构建则是企业质量管理活动中关键的环节.文章探讨企业研发质量管理体系的构建,从研发体系管理的角度出发,提出了产品开发中质量管理体系构建的重要性及一些思路.     

科技价值体系的内涵及价值经营

从内涵与外延两方面探讨了科技价值体系构成,分析了科技价值体系作用的局限性,并从价值经营角度对科技价值体系作用进行了再认识,分析了两者之间的作用机制。     

内部控制效率、资产管理质量与银行信用模式

以2007年和2008年沪深A股上市公司为研究对象,研究发现内部控制效率与资产管理质量显著正相关,有效的内部控制有助于提升企业的资产管理质量;进一步加入银行信用变量后发现,内部控制效率的提高可以增强资产管理质量对银行信用模式的影响程度。     

推行ISO质量管理体系 提高档案管理质量

档案管理工作是一项专业性很强的工作,随着质量管理体系的发展,建立在ISO质量管理体系基础上的针对各行业特点制定的质量管理体系标准,已成为质量管理体系发展的趋势。     

美军武器装备质量管理机制研究

武器装备质量是武器装备形成战斗力的关键要素。本文主要从竞争机制、监督机制、评价机制、激励机制四个方面对美军武器装备质量管理机制的主要内容作了分析,以期对我军武器装备质量建设有所启发和借鉴。     

推行ISO质量管理体系 提高档案管理质量

档案管理工作是一项专业性很强的工作,随着质量管理体系的发展,建立在ISO质量管理体系基础上的针对各行业特点制定的质量管理体系标准,已成为质量管理体系发展的趋势。