区域品牌:"游击"中取胜

天源奶业公司自2001年成立以来,一直是在小规模的发展,无论是资金、技术还是营销都处于低级阶段,在经营过程中,产品质量不断出现问题,市场终端混乱,这些都给消费者造成了极差的印象。     

"要命"的细节调查

着眼大局的同时,能否关注尽职调查的相关细节,决定收购兼并的成败。AMR的彼得·豪森（Peter Howson）告诉我们如何把握尽职调查尺度。     

"细节中的魔鬼"在哪里?

为什么北京的能源供应会频亮红 灯?王岐山市长说:"魔鬼就在细节 中",那么细节中的"魔鬼"究竟又是 什么? 北京的能源供应存在着安全隐患 吗?客观的说,北京大量的能源被"漫 灌"式的供能方式浪费了,而这种漫灌 供能还加剧了能源供应的安全问题。 当天然气这种宝贵的资源和它娇脆的 供应系统代替了粗犷的煤碳,但我们 的利用方式确没有相应改变,继续沿 用着传统的直接燃烧和集中供暖方式。 不管你是否需要采暖,不管你家里有 没有人,也不管你感觉是否舒适,只因 为强制收了你每平方米30元的采暖费, 就"照供不议"。     

精品店新鲜取胜

湘西农家女小华到西安打工．有了点积蓄后就在打工族聚集区开了家干洗店。她店里虽然只有一套简单的干洗设备．但她的活儿很讲究质量、收费合理、交货快捷．生意很不错。     

房地产投资取胜诀窍

在国外,房地产与股票、黄金一起,被列入三大投资热门.其中,房地产投资是一种比较稳健的理财方式.但是,房市犹如股市,云谲波诡,变幻莫测,稍有不慎,便会吃亏.因此,初涉房市者,要想稳操胜券,一定要遵循房地产投资的一般规律.以下是有关人士在总结前人成败经验的基础上,提出的房地产投资致胜的"六大诀窍",可供参考.     

框架已经形成细节有待推敲汽车"三包"呼之欲出

历经数年"磨砺"的<缺陷汽车产品召回管理规定>刚刚尘埃落定,有关方面称,我国汽车产品"三包"法规草案也通过了各方面的协商论证,并进入立法程序,有望在今年内公布并实施.     

得陇望蜀 倚多取胜

甲骨文公司不满足于在数据库软件市场中第一的位置,还想到应用软件市场中寻找机会。为了能够迅速扩展实力,首席执行官拉瑞·埃里森(LarryEllison)率领公司进行了一系列频繁的并购。     

选股以稳定取胜

相信“回报与风险成正比,潜在回报愈高,风险随之愈大”这个传统的财务学理论大部分人都耳熟能详。不少理论如资产价格模型（CAPM）和效率市场假说都以此作为基础蓝本。市场普遍相信,高风险产品所提供的高回报率是对投资者承受高风险的补偿。但是有研究指出,就个股而言,选择低风险的股份长线回报竟较高风险股份更佳。此外,     

稳健经营 质量取胜

稳健经营质量取胜中国建设银行重庆市分行薄敏稳健经营是商业银行立于竞争不败之地的关键。而稳健经营的程度则取决于经营管理质量的高低。“质量是企业的生命”，作为经营货币资金的特殊企业———商业银行，决定其生存与发展的在于它的资产质量、财务（效益）质量、人...     

因为细节所以成功——写在注册会计师执业准则指南实施之际

“泰山不拒细壤,故能成其高;江海不择细流,故能就其深。”概言之,成功源于细节。2007年1月1日全面施行的中国注册会计师执业准则指南以其百万言的煌煌巨著,诠释了两个充满力量的大字:细节!     

Winning the worksite customer

As the UK financial services industry advances channel strategies in response to developments in regulation, technology and government policy, a number of systems are evolving. One such system is worksite distribution. The environment is set to facilitate the development of this channel and a good deal of activity is under way. Key environmental drivers include the legal obligation on UK employers regarding stakeholder pensions provision; the continuing erosion in state benefits and the recognition that individuals will almost certainly have to provide for themselves in retirement; and the culmination of IT infrastructure development. Along with a tight labour market and reduced access to financial advice for the ‘mass market’ as advisers turn their focus to high-net-worth individuals, the role of the employer and the workplace as a source of information and purchase power begins to make sense — in essence, the role of a ‘portal’. This paper takes a close look at the customer potential of worksite marketing — both employers and employees — and the technology challenge faced by providers in winning their business.Worksite distribution (also known as worksite marketing) is the latest distribution channel emerging in UK financial services. There has been much discussion over the last two years on the viability of this channel in the UK. These discussions initially focused on comparing the drivers in the UK to the different drivers behind the development of the channel in the USA. More recently, discussions have focused on UK activity and the scramble to secure (pre-register) stakeholder pension (SHP) clients. This flourish of provider activity may well account for the channel becoming a self-fulfilling prophecy, with many employers already being presented with a SHP or worksite proposition. ‘Best practice’ in this channel will be dependent on providing the best process for target customers — some lessons are learned from experience in other established markets and, importantly, from realising the inherent differences between the UK and these markets. This paper takes a deeper look at the subject and explores the worksite customer — who they are, how to win their business, and the enabling technology that will determine the outcome for financial service providers embarking on this channel.     

“赢”在超高层

在中国,“绿地中心”几乎就等于绝大多数省会城市和经济发达城市的最高建筑,达18座之多。中国250米以上的超高层建筑,由绿地集团开发或参建的比例达70％。世界第三高楼武汉绿地中心、世界第七高楼南京紫峰大厦、东北第一高楼大连绿地中心、     

Winning the battle for customers

A financial organisation's ability to retain its customer franchise faces ever-greater challenges from new competitors in the market-place, both locally and globally. Retention is not just a function of keeping customers happy. More than ever, organisations need to know what risks they run of losing customers: which customers, how many and why. Additionally, both the new players in the market and the traditional players need to know how and where they can win new customers. This paper focuses on a new approach to these issues based on global findings. The focus is on the UK banking industry, comparing the new players in the market using direct channels with the traditional high street banks.     

CFO获奖语录——第七届中国CFO高峰论坛暨2010中国CFO年度人物颁奖典礼图片集锦

2010中国CFO年度人物评选的获奖者未必是最风头正劲的,但他们(如左表),却代表在经济转型期,CFO为企业价值提升做出了卓越贡献的典范。几乎所有获奖者都表示,他们只是代表"团队"来领取这个荣誉,但看完获奖者的现场感言,你就会有全新的理     

Black-Scholes Revisited: Some Important Details

The traditional derivation of the Black-Scholes formula is mathematically unsatisfactory. In this paper, the problems associated with the traditional derivation are pointed out and an alternative, more rigorous derivation is presented.     

开征物业税须明确的几个细节问题

论中的物业税方案是对土地和建筑物合并课征,实行内外统一,目的是消除由于税种设置过多而造成的税负过重现象。应该说该方案是符合税制改革方向的,但是有一些环节需要进一步明确。1.征税范围的确定。据传,物业税的征税范围将考虑扩大到农村。这种做法应该说是符合国际惯例,但是     

存款保险制度重在细节

在原则性的框架被通过后,细节问题将决定中国存款保险制度能否适时推出、顺利实施。