我国制造企业的供应商选择与管理研究

供应链环境下,供应链上游企业的活动对决定供应链的柔性起着至关重要的作用。本文在分析我国制造企业供应商管理现状的基础上,对当前现状的改善进行了探讨。     

基于供应商关系的供应链企业采购策略研究

从供应链的角度,整体考虑供应链的利益,分析供应链企业采购存在的问题,基于支出分析法,运用供应商分类矩阵,对供应商进行分类,得出不同供应商管理策略组合。在分析供应链企业采购理念及采购策略的基础上,对供应商的关系进行定位,从而对不同关系的供应商采用不同的采购管理策略。     

核心企业对供应商的柔性战略管理研究

本文研究了在不确定环境下核心企业应该如何管理其供应商的问题，从供应商、核心企业、市场环境及牛鞭效应4个方面具体分析引起供应商不确定性的原因。本文认为，为了减少不确定性和优化供应链管理，核心企业可以对供应商采取柔性战略管理，对供应商的柔性战略管理可以优化供应链管理，并可改善企业绩效。文章最后指出了核心企业对供应商的柔性战略管理的内涵及其构建的具体措施。     

供应商管理与评价影响采办管控

国有企业供应商管理与评价对采办管控具有重要影响。为提升采办全过程中供应商管理与评价的科学性,文章分析了供应商管理与评价在降低采办成本、提高采办效率、增强供应链稳定性、促进企业创新和持续改进等方面的重要作用,分析了供应商管理与评价的关键内容,并提出了供应商选择、供应商绩效评估、供应商关系管理、供应链风险管理等方面的有效策略。以期为实现更高效、稳定和创新的供应链运作提供参考。     

零售连锁企业供应商管理研究——以广州流行美为例

零售连锁企业与其供应商之间已发展为基于长期利益的合作关系。广州流行美时尚商业股份有限公司将供应链管理提高到企业战略高度,通过对该公司供应商关系管理、供应商管理策略、供应商管理程序和供应商绩效评估的研究,得出企业必须与核心供应商结成战略联盟,形成共赢格局,进而提高整个供应链的竞争力。     

供应商快速反应能力影响因素及综合评价研究

快速反应能力是供应链中供应商的核心能力。本文分析了供应商快速反应能力的影响因素,然后在指标体系构建原则的指导下创造性地构造了基于供应链的供应商快速反应能力的评价指标体系及模糊综合评价模型。最后用一案例说明了如何评价供应商的快速反应能力,为制造企业采用该指标体系来评价和选择供应商提供了必要的参考。     

供应链环境下第三方物流供应商选择指标体系研究

本文通过分析现有供应商选择指标体系中存在的问题,构建了供应链环境下的第三方物流供应商选择指标体系。     

制造企业的供应商分类管理

对制造企业来说,材料成本占销售收入的比重大大高于其他类型的企业.为此,制造企业要想在激烈的市场竞争中获得竞争优势,就必须通过加强供应商管理、降低采购成本来实现.文章结合制造企业供应商管理的特殊性,通过对制造企业不同类型供应商的比较分析,给出了制造企业供应商的定量化分类方法,并提出了相应的管理策略.     

基于权变理论的制造型企业供应商选择方法研究

文章介绍了制造型企业在供应链管理模式下与供应商的关系以及当前国内外对供应商进行评价与选择的主要方法,建立了评价供应商的指标体系,并得出了基于权变理论的权变矩阵,经过运算得到企业在考虑时间因素的基础上的最佳的供应商选择方案.最后,通过实例论证了文章的研究成果.     

基于BSC—TOPSIS法的供应商选择与评价研究

供应商管理是在新的物流与采购经济形势下提出的一种管理机制,供应链管理环境下的客户关系是一种战略性合作关系。而在供应商管理中,最重要的是对供应商的选择和评价。文章通过对BSC理论和TOPSIS方法的研究,确定供应商评价的具体一级指标和二级指标,建立基于BSC—TOPSIS的供应商选择与评价模型,并具体应用该模型对企业的供应商进行选择和评价。     

中国上市公司盈余管理弹性的实证研究

本文提出了一种衡量盈余管理弹性的新方法。同时检验了它对公司财务披露决策的影响。以往许多文献都假设盈余管理是无偿的，于是管理者能无限度的进行利润操纵。但是。在现实中由于存在着GAAP（会计准则）、审计师和证监会等诸多因素的限制，如果管理者依然超出可控应计部分来进行盈余管理，那么代价将是沉重的。所以本文认为，前期操纵性应计部分和它们的回复比率会共同决定当期的盈余管理弹性。基于这些分析。笔者构建了反映盈余管理弹性的经营周期弹性，并且从实证的角度加以验证该变量的有效性。实证结果表明：经营周期弹性和Barton ＆ Simko（2002）的弹性指标都能有效地反映盈余管理弹性。因此都支持了具有较低弹性的公司难以实现盈余预测目标的说法；而Kasznik（1999）的弹性指标则存在失效的情形。     

VB编程中网格控件的选用及使用方法

微软公司的面对对象的程序开发软件VB日益成为当前所流行的主流开发工具。它在实际的数据库管理系统的开发过程中具有很大的实用性和灵活性。本文旨在讨论在使用VB的实际开发过程中,如何有选择的使用VB所提供的网格类控件以及如何方便、简洁的去使用。     

The Strategy of foreign-invested manufacturing enterprises in China: Export-orientated and market-orientated FDI revisited

This paper examines export-orientated and market-orientated foreign direct investment (FDI) in China's manufacturing industry. Based on Fung's () survey estimation of China's market-orientated FDI in 1992 and China's Third National Industrial Census in 1995, we quantify the proportion of market-orientated FDI in China 1992–2002. By combining and verifying various data sources, our estimation shows that market-orientated FDI accounts for the majority of China's total inward FDI in manufacturing industry and has grown faster than export-orientated FDI over the period 1992–2002. Our industry level analysis suggests that Overseas Chinese investors are more export-orientated than Western investors. The study suggests that many inward investors follow a dual market strategy. The coexistence of export-orientated and Chinese domestic market-orientated FDI is a reflection of the flexibility of MNEs to adjust and adapt ownership attributes to the local market context. The study offers insights into the evolutionary development path taken by foreign-invested manufacturing enterprises in China.     

Commodity boom-bust cycles and the resource curse in Australia: 1900 to 2007

The Australian economy experienced very frequent and sizeable terms of trade shocks. These shocks at times were more pronounced than commodity exporting developing countries and disproportionately benefited the extreme top end of income distribution. Did they derail overall economic progress? Circumstantial evidence suggests that they did not, but hard econometric evidence appears to be rare. In this paper, I revisit the Australian resource curse question from a long-run perspective. Using time series data on commodity prices, real GDP, real wages, non-farm GDP, manufacturing share of GDP, and manufacturing share of employment covering the period 1900 to 2007, I find very little evidence of a resource curse. Commodity booms in general and positive agricultural price shocks in particular appear to have impacted the rest of the economy positively both in short- and long-run. The positive effect is primarily led by expansion in manufacturing. This is perhaps reflective of trade protection, labour and credit market flexibility, and relatively open skilled migration in Australia especially during the post-war period.     

美日汽车成功推向市场的实证研究

在财务、会计与管理不断融合的今天 ,企业的经营者越来越关注财务信息和业务信息相结合的重要性。经理与财务主管希望通过各种先进管理方法获得那些对生产经营管理真正有用的信息 ,而不是只将它作为核算及对外报告的工具。本文研究的目的是如何把ERP思想应用于IT企业的财务和     

Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain*

While some field studies have suggested that management control systems can be used simultaneously to make organizations more efficient and more flexible, the contingency literature has found it difficult to address this issue in the absence of a clear and comprehensive typology for analyzing more processual uses of management control systems. This paper distinguishes between enabling and coercive (Adler and Borys 1996) uses of management control systems. Coercive use refers to the stereotypical top‐down control approach that emphasizes centralization and preplanning. In contrast, enabling use seeks to put employees in a position to deal directly with the inevitable contingencies in their work. The design principles that underlie the enabling use of management control systems are repair, internal transparency, global transparency, and flexibility. Through a detailed analysis of a single‐case field study carried out over a two‐year period, we illustrate how management pursued the objectives of efficiency and flexibility by using management control systems in enabling ways. We suggest that the four design principles of enabling use can facilitate field studies of management control systems, but that they can also be used to define an enabling typology for contingency researchers to analyze the ways in which organizations simultaneously pursue efficiency and flexibility through their management control systems.     

基于战略采购视角的供应商关系管理研究

随着供应链管理的发展,采购职能逐渐发展为战略职能。因此,供应商关系管理的重要性不断提高。本文从战略采购的视角出发,根据采购物资的性质不同,提出了建立差异化供应商关系管理的基本模式及实现方式。     

Employment and export specialisation along the development path: some robust evidence

This paper contributes to the literature on the evolution of overall specialisation along the process of economic development by simultaneously estimating ‘specialisation curves’ emerging from fully comparable employment and export statistics in a sample of 32 economies (1980–2000). We apply semiparametric estimation methods, which allow us to combine the flexibility of the estimation with the inclusion of country-specific effects, demonstrating that their omission can be the source of contradictions in nonparametrically revealed patterns of diversification along the path of growth. We find no strong support for a U-shaped pattern (which is very sensitive to the methodological setting applied) but rather a robust tendency towards manufacturing despecialisation in the initial phase of economic growth that is confirmed both by export and employment specialisation patterns.     

Productivity Measurement and the Relationship between Plant Performance and JIT Intensity*

The management accounting and operations management literatures argue that the adoption of advanced manufacturing practices, such as just‐in‐time (JIT), necessitates complementary changes in a firm's management accounting and control systems. This study uses a sample of JIT and non‐JIT plants operating in the Canadian automotive parts manufacturing industry to study the interaction among performance outcomes, intensity of JIT practices, and productivity measurement. This study provides evidence that productivity measurement mediates the relationship between performance outcomes and intensity of JIT practices. Specifically, both JIT and non‐JIT plants that use a broader range of productivity measures are more efficient and profitable than other plants. Also, plants that employ industry‐driven productivity measures are more profitable and efficient than plants that employ idiosyncratic productivity measures, especially if the former are more JIT‐intensive than the latter. Furthermore, plants that employ quality productivity measures are less efficient and less profitable than those that do not, especially if they use more intensive JIT practices. The latter result is consistent with JIT‐intensive plants overinvesting in quality. This study also finds that plants that invest more in buffer stock are less efficient and less profitable, especially if they use more intensive JIT practices. Despite the fact that plant profitability and efficiency are highly correlated, JIT‐intensive plants are more profitable but less efficient than plants that are not JIT‐intensive, after controlling for productivity measures, plant size, and buffer stock. This result suggests that despite wasting resources, JIT‐intensive plants are still able to generate relatively higher profits than plants that are not JIT‐intensive.     

协作机器人技术与产业分析

随着制造业向智能化、柔性化方向转型,协作机器人作为一种能够与人类共同工作的机器人系统,受到广泛关注和应用。对协作机器人技术与产业发展情况进行综述和分析。回顾协作机器人的发展历程,突出其在现代工业和服务领域的重要性;分析协作机器人的技术发展,包括规划与控制、多模感知技术、机器人技能学习与决策本质安全与人机协作等方面;结合国内外产业发展情况的比较分析,展望技术与产业发展趋势,为协作机器人领域的研究和发展提供参考和启示。