Work, organisation and Enterprise Resource Planning systems: an alternative research agenda

This paper reviews literature that examines the design, implementation and use of Enterprise Resource Planning systems (ERPs). It finds that most of this literature is managerialist in orientation, and concerned with the impact of ERPs in terms of efficiency, effectiveness and business performance. The paper seeks to provide an alternative research agenda, one that emphasises work- and organisation-based approaches to the study of the implementation and use of ERPs.     

Intelligent knowledge based systems (IKBS): organisational implications

Many factors other than technology can influence the forms of work organisation at several key stages during the process of change. This article discusses developments in the design of intelligent knowledge-based systems (IKBS) and argues that these new forms of computerisation will undermine the position of a number of management functions in the enterprise.     

纺织企业ERP系统

本文介绍了纺织企业ERP系统的流程及系统结构,阐述了纺织企业实施ERP系统的意义及实施步骤。     

企业资源计划(ERP)和电厂成本核算

本文首先论述了中国电力市场的现状,紧接着从中国电力企业在实行网厂分开新的形势下的商业化运行出发,以现今最先进的管理思想ERP为基础,指出电力企业目前所需要解决的核心问题是电厂成本的核算和电价的合理确定。本文还分析了IMMPOWER软件在电力企业进行成本核算的实际意义。     

Value as capital-in-use: Unpacking the temporal impacts and managerial implications for organisational value

Value is a widely researched and much debated topic, but one still characterised by conceptual deficiencies. While multiple competing value perspectives exists in the current literature, they provide limited insights in terms of temporal impacts and implications for organisational value creation. To address this gap, this conceptual article develops the notion of value as capital-in-use, which complements extant value literature by providing a capital-oriented perspective and conceptualisation of the nature, characteristics, and dimensions of value. We develop the concept by reviewing four categories of capital (physical, financial, knowledge, and social), and unpacking their dimensions in terms of locus, latency, temporality and convertibility, to distinguish the implications they each hold as potential sources of organisational value. Variations in the properties of the four categories of capital have management implications that are typically poorly recognised, especially in terms of costs and risk associated with latent or perishable capital. This paper contributes to current value theory by establishing its relationship to capital, and extending coverage of the temporal dimension of value.     

New technology and changing organisational forms: implications for managerial control and skills

Changes in organisational forms are central to the way new technologies impact on the future of work and employment. Drawing on case–study evidence of a call centre and its client relations and a multinational IT firm and its partnership with a government department, this paper explores the implications for skill and managerial control.     

Social and organisational implications of CAD usage: a grounded theory in a fashion company

This paper focuses on the process of Computer Aided Design (CAD) diffusion into a group engaged in the development of innovative products. Adopting an ethnographic approach, we build a grounded theory for interpreting CAD usage in terms of the interplay between variables such as management orientation, training, actors' specialisation and deskilling, availability of shared archives, technological discontinuities between organisational areas.     

Neo‐bureaucratic organisational forms,technology, control and contingent work: the case of UK TV

A feature in contemporary labour markets has been the growth of non‐standard work. This has to be set within a context of evolving new organisational forms and the ways that large organisations control these forms. Based on a qualitative study of freelance work in television, we have witnessed considerable vertical‐disintegration of the industry and a substantial growth of freelance working. Control over the network is maintained by employing former large broadcaster staff, and in turn their own preferred freelancers. This has significant implications for the nature of freelance work. While work is characterised as more insecure, generally the degree varies. This is based, in part, on occupation but also on access to social capital. Freelancers also reported a positive attitude to work, but more negative findings on working hours, work intensification and on related benefits.     

论企业文化建设与人力资源管理

企业文化建设与人力资源管理作为一种新兴管理模式,在新时期的企业发展中占据重要地位。二者相互交融、相互促进,在思想观念、研究对象、任务目标和功能发展等方面密切联系。在以人为本的原则指导下,人力资源管理和企业文化刚柔相济、合二为一才能产生最好的效果,企业的成功依赖于两者的有效结合。     

对航天企业战略规划工作的思考

企业战略规划是企业根据内外部环境变化,对自身发展所进行的重大性、全局性、方向性的谋划。战略规划对于企业发展至关重要,它是指引企业全部工作的重心,是处理企业当前利益与长远利益、局部工作与整体工作的具体原则,是确立企业竞争优势的重要手段。     

Development Resource Planning: Complexity of Product Development and the Capacity to Launch New Products

Overcommitment of development capacity or development resource deficiencies are important problems in new product development (NPD). Existing approaches to development resource planning have largely neglected the issue of resource magnitude required for NPD. This research aims to fill the void by developing a simple higher‐level aggregate model based on an intuitive idea: The number of new product families that a firm can effectively undertake is bound by the complexity of its products or systems and the total amount of resources allocated to NPD. This study examines three manufacturing companies to verify the proposed model. The empirical results confirm the study's initial hypothesis: The more complex the product family, the smaller the number of product families that are launched per unit of revenue. Several suggestions and implications for managing NPD resources are discussed, such as how this study's model can establish an upper limit for the capacity to develop and launch new product families.     

企业纳税筹划风险探析

企业可持续健康发展关系到我国国民经济命脉,运用财务管理原理合理的纳税筹划对于提高企业的生存能力和竞争能力具有很大的推动作用。由于经济活动环境本身的复杂性以及筹划过程中对税收政策理解的片面性和滞后性等因素,纳税筹划存在风险,分析和规避纳税筹划中的风险就成为企业经营管理中很重要的问题。     

Making out and making do: how employees resist and make organisational change work through consent in a UK bank

This article draws on fieldwork conducted in the back‐office of a major retail UK bank and explores how, when introducing change, management drew on contradictory normative and rational discourses. Its primary concern is to explore how, in this context, employees engaged in contradictory acts that combined elements of both resistance (‘making out’) and consent (‘making do’) that are difficult to disentangle. It is argued that although both are moves within the game, they can be distinguished from each other because the former works against the grain of corporate intentions, whereas the latter works with them.     

煤炭企业税务规划方案设计

为了进一步开拓企业纳税管控思路,促进税务管理与生产经营相结合,规范纳税行为,防范税务风险,从煤炭企业税务制度的变化入手,分析了煤炭企业税负现状,研究了纳税管理最新理论和方法,提出了现代企业纳税管控路径。     

电子商务与企业资源配置系统的有机整合及实现

电子商务实质是企业管理的各个环节中的信息化管理过程,是建立在ERP基础之上的网络应用。但从另一角度来讲,ERP与电子商务同是企业信息化管理的两个不可或缺的分支。电子商务与ERP的有机整合对于企业的生产经营过程是至关重要的,通过它可以使企业最大限度地减少流通环节,提高市场营销能力,促进企业较快地从面向企业的管理转为面向市场的管理。     

浅议纳税筹划在煤炭企业中的应用

文章从纳税筹划的原则、功能、方式及方法入手,引用实际案例,给出几种纳税筹划的具体做法。论证了煤炭企业应该根据自身的特点,重点进行增值税和企业所得税筹划,以达到降低纳税风险、减少纳税支出的目的。     

落实科学发展观实现企业与资源环境和谐发展

党的十六大以来,党中央提出了科学发展观这一重大战略思想,强调全面协调可持续发展,把转变经济增长方式,建设资源节约型、环境友好型社会提到前所未有的政治高度。树立和落实科学发展观,必须要运用统筹兼顾这一根本方法,善于统筹人与自然的和谐发展,把经济发展速度与资源环境的承载能力协调好,走生产发展、生活富裕、生态良好的文明发展道路,实现经济社会又好又快发展。     

Computer based information systems and managers' work

This article identifies three models that imply different views of the 'impact' of the use of computer based information systems for managers' work. Using case study evidence it argues that the 'impact' is not a stable and predictable outcome but a non-linear ongoing process that changes and evolves over time.     

国有企业人力资源管理危机分析

我国加入WTO后,国有企业人才流失现象愈演愈烈,已经从侧面反映出国有企业在人力资源管理方面存在着严重的问题。从我国国有企业的实际出发,分析了国有企业人力资源危机的原因,并针对性地提出一系列对策。