浅析旅行社服务质量问题

旅行社作为旅游业三大支柱产业的龙头,联系着“食、住、行、游、购、娱”六大要素,沟通起旅游饭店、旅游景点、旅游交通、旅游商店等旅游企业。而服务质量是旅游业的生命,它直接影响客人在旅行社的消费态度和消费利益,也直接影响旅行社的声誉、形象、管理水平和经济效益。一家旅行社要获得成功,必须以服务质量求生存,以服务质量求信誉．以服务质量得市场,以服务质量取得经济效益。因此,旅行社的服务质量问题已经成为旅行社管理的关键要素和重要内容。本文对当前我国旅行社存在的问题进行分析,有针对性地改善和有效的提高旅行社的服务质量提出建议,希望对旅行社的发展起到现实的指导意义。     

浅谈定额管理在地铁运营企业中的应用

"十三五"以来,中国城市轨道交通持续高速发展,地铁开始成为现代城市交通运输的主力,地铁运营企业作为准公益性单位,需要确保地铁的运营安全和服务质量。在追求社会效益的同时,企业也需要关注经济效益,如何平衡社会效益与经济效益的双重目标,统筹配置资源,优化维修规程、降低各项成本是轨道交通企业面临的难点。定额管理为地铁运营业务的成本管理提供了有效的手段,文章就如何通过定额管理整合企业内部各项资源,系统科学地建立健全成本费用控制体系,满足企业发展的经济效益及社会效益提出相关的建议。     

财务管理精细化与作业成本法管理

随着货源市场竞争的加剧，港口企业利润空间越来越小，成本控制将成为一项重要工作。降低作业成本，持续改进货运服务质量，提高顾客满意程度，提高企业长久的经济效益是港口企业追求的永恒目标。作业成本法为财务管理精细化提供了有效的管理手段，为企业的长久发展提供了新的方法和模式。     

商业企业服务质量管理刍议

服务质量管理是使商业企业经济效益保持稳定和不断增长的重要保证，是衡量企业工作质量的主要内容之一，同时，作为服务性的窗口单位，又是社会风尚和明程度的象征，在商业企业繁复的管理过程中，它既是一个经常遇到的问题，又是一个常抓常新的问题，其原因是反复性大、阶段性强，管理起来比较困难，如何使管理经常化，规范化，保持一种长期的稳定和平衡，这是服务质量管理的关键所在。     

宾馆试行工效挂钩效益大增

1984年7月24日,国务院批转了国家旅游局关于推广北京建国饭店经营管理方法的通知,决定在全国选择59个饭店做试点,推广建国饭店经营管理方法,着力于改善经营管理,提高服务质量,增强经济效益;工资福利要与饭店的经营成果和个人的劳动表现挂起钩来,体现奖勤罚懒的精神。这一通知,是对我国饭店管理的一项重大改革。1985年以来,国家在企业推行工效挂钩,使在以放权让利为主线的企业制度改革后,单靠国家直接控制工资所达到的宏观平衡转到企业自身调节的微观平衡,工资出现了与企业经济效益相适应的有序增长势头。在企业,推行工效挂钩,使职工工资增长方式发生了质的变化,突出了经济效益这一中间层次,工资杠杆的     

现代企业医院财务分析的方法与发展战略

医院管理的现代化是现代企业医院重要特征，而财务管理又是现代企业医院的重要环节。随着医疗体制改革的不断深入，现代企业医院经济活动发生了巨大变化，现代企业医院管理企业化趋势越来越明显。企业医院财务分析作为一种财务管理手段，在企业界已得到广泛的应用。它为企业制定科学决策、降低经营成本、提高经济效益，发挥了重大的作用。当医疗市场竞争日趋激烈，现代企业医院面临的挑战将更为严峻，除了以提高医疗服务质量为主要目标外，还必须把提高经济效益作为奋斗目标。因此，现代企业医院要想在医疗市场中提高竞争能力，加强企业医院财务分析就显得尤为重要。     

浅析电子商务企业的物流模式

阿里巴巴、京东商城作为发展快速的两大电子商务企业表率,在物流发展不能满足自身需求的同时,都选择进军物流产业,发展自有物流,解决物流配送速度、提高服务质量、获得更大订单。但在企业物流建设初期,也存在不少问题,其中选择合适的物流运营模式是关键一项。企业能从自身的发展状况选择适合的物流模式,对于发挥自身优势,整合资源促进发展,提高社会经济效益有重要意义。     

如何通过法律手段规范供销社经营承包责任制

福建省供销合作社企业采取了各种形式的经营承包责任制，调动了广大职工的积极性，改善了服务质量，提高了经济效益。但一些地方由于缺乏依法规范管理，忽视监督检查，出现了不少问题，造成了很大经济损失。本文就供销合作社企业经营承包中出现的有关问题、原因及对策作简要分析，供有关单位参考。     

饭店企业导入ISO9000的意义及要点

饭店业是最典型的服务型行业之一，对服务质量的追求明显高于其他行业，服务质量的优劣直接关系到饭店企业的兴衰，因而有效控制整体服务质量是所有饭店企业所面临的共同课题。饭店企业导入ISO9000、建立和实施ISO9000质量管理体系，对于提高其整体服务质量、实现其可持续发展具有重大意义。其意义主要体现在以下5个方面：     

基于游客满意度的旅行社服务质量分析

服务质量是旅行社的生命,它直接影响游客在旅行社的消费态度和消费利益,也直接影响旅行社的声誉、形象、管理水平和经济效益。文章从游客满意度的角度出发研究我国旅行社目前存在的问题及如何基于游客的满意度来提高旅行社的服务质量。     

新疆经济发展质量与效益评价

经济是量与质的统一体,推进新疆社会稳定和长治久安需要经济量质协同发展。本文本着全面、系统、科学、可比、可操作、动态的原则构建了包含经济效益、社会效益和生态效益三个方面25项指标的经济发展质量与效益评价指标体系,采用协调发展指数来综合评价经济发展质量与效益的总体状况。评价结果显示：2000年以来,新疆经济发展质量与效益稳步提升,提升的速度快于全国,且与全国的差距不断缩小;经济效益、社会效益和生态效益都得到了不同程度的提高,经济总量扩张快于质量效益改善,社会效益、生态效益提升快于经济效益,但经济、社会、资源环境发展不平衡、不协调、不可持续的问题突出。因此,必须着眼长远,聚焦深层次问题与矛盾,多措并举,综合施策。     

Mandatory IFRS Adoption and Financial Statement Comparability

This study examines whether mandatory adoption of International Financial Reporting Standards (IFRS) leads to capital market benefits through enhanced financial statement comparability. U.K. domestic standards are considered very similar to IFRS, suggesting any capital market benefits observed for U.K.‐domiciled firms are more likely attributable to improvements in comparability (i.e., better precision of across‐firm information) than to changes in information quality specific to the firm (i.e., core information quality). If IFRS adoption improves financial statement comparability, we predict this should reduce insiders' ability to benefit from private information. Consistent with these expectations, we find that abnormal returns to insider purchases ― used to proxy for private information ― are reduced following IFRS adoption. Similar results obtain across numerous subsamples and proxies used to isolate IFRS effects attributable to comparability. Together, the findings are consistent with mandatory IFRS adoption improving comparability and thus leading to capital market benefits by reducing insiders' ability to exploit private information.     

The economic benefits and costs of trademarks: Lessons for the developing countries

Trademarks may be credited with social benefits to the extent they identify quality for consumers. In particular, trademarks may reduce purchase errors and the costs people bear when attempting to avoid errors. However, several forms of social costs are associated with trademarks when trademarks (and the persuasive advertising promoting them) provide the sole or major source of quality identification for the product, and when grants of exclusive use to particular product sources protect the goodwill (or monopoly) rents that attach to trademarks. To maximize benefits and minimize costs, it is suggested that identification of quality and source be separated wherever possible.     

国企人才流失风险的识别与防控

企业普遍偏低的人力资源素质是无法通过人力资源的数量代替的。造成国企人才流失风险的内部因素归为观念落后、用人机制不合理、缺乏合理的绩效考核机制、分配制度不合理、待遇偏低。提出国企人才流失风险防控措施:严把招聘关;提供具有竞争力的薪酬待遇;设计有吸引力的福利;引入职业生涯规划;建设一支高素质的领导队伍;加强企业文化建设。最后提出企业若想提高效率,留住人更为重要,否则优秀人才的流失,将直接影响企业的兴旺与发达。     

乡村振兴战略背景下海南乡村旅游质效提升研究

乡村旅游助推乡村振兴,乡村振兴促进乡村旅游。在乡村振兴战略背景下,梳理海南乡村旅游发展现状,指出海南乡村旅游发展遇到的瓶颈、困境,提出海南乡村旅游质效提升的思路和策略,包括开拓客源市场、锻造产品质量、提高经济效益和强化要素保障四个方面。     

基于障碍度模型的S陆港中欧班列开行质量效益评价

中欧班列作为“一带一路”倡议的旗舰项目，已成为我国对欧贸易发展的重要载体。对陆港地区开行的中欧班列开行质量效益进行研究，重点考虑和所在地区的经贸联系影响因素，将相关指标列入中欧班列开行质量发展水平指标。以时间的维度，通过序关系法、熵权法及乘法组合法确定权重后，再采用障碍度模型评价，评价结果侧重了解其开行质量效益发展趋势。结果表明，中欧班列开行经济效益的重点发展指标是发送箱数、货重和货值。     

Benefits and Costs of Auditor's Assurance: Evidence from the Review of Quarterly Financial Statements

Even though there is a worldwide consensus as to the necessity of an audit of annual financial statements for public companies, there is divergence of views as to the review of interim financial statements. While some jurisdictions make it mandatory (e.g., Australia, France, United States), others allow the review without requiring it (e.g., Canada, United Kingdom). Using a sample of companies listed in Canada, we examine the costs associated with these reviews and the benefits they generate in terms of improvement in the quality of interim financial statements for the years 2004 and 2005. Controlling for the decision to purchase the reviews, we find that audit fees are 18 percent higher for firms with interim reviews and, contrary to many regulators' assumption, we find no evidence that this cost increase is proportionally higher for smaller firms. Regarding the benefits of interim reviews, we find no significant association between either accruals‐ or nonaccruals‐based measures of earnings management and the fact that the interim statements are reviewed by the auditor, neither in the interim reports nor in those of the fourth quarter. The results suggest that auditors' involvement with interim reports may not be as effective as previously thought at controlling the quality of interim financial statements.     

Targets' Accounting Conservatism and the Gains from Acquisition*

We present evidence on the effects of target firms' accounting conservatism in a merger and acquisition transaction. Conservatism is distinct from other accounting or accrual quality constructs examined in prior work. Its unique features can lead to potential benefits for both the targets and the acquirers. The use of conservatism by targets reduces acquirers' risks of acquiring underperforming assets or overpaying for well-performing assets. In addition, targets' conservatism results in greater production of verifiable information that can help the acquirers better estimate and realize synergies of the combined firm. Consistent with these arguments, we find that firms with greater accounting conservatism are more likely to receive a bid. We also find that targets' conservatism increases the deal premium and the announcement returns of both the targets and the acquirers, respectively. Overall, these results indicate that conservatism provides benefits to both sellers and buyers of equity in an acquisition transaction.     

基于成本控制的精益六西格玛模式创新研究——以跨国公司H集团HS事业部M系列产品物流优化为例

在成本控制理论与传统精益、六西格玛理论的基础上,提出了整合成本控制财务指标的精益六西格玛质量管理新模式。通过成本控制指标来评定、筛选真正为企业创造效益的优质精益六西格玛项目,不仅可以避免隐性成本上升的项目出现,并将改善成果反映在财务指标中,还可以通过成本控制等财务指标对项目进行长期追踪与控制。这一模式与精益六西格玛项目的思维模式不同之处在于更关注于经济效益的贡献与业务指标改善的统一：立足于财务评价体系,强调项目的选择与成果控制要以成本控制财务指标作为起点与终点。新模式的提出改变了传统质量管理中为了实施项目而选择项目,避免了项目对于一类业务指标改善而造成隐性成本上升的可能性,实现了改善成果对企业经济效益的长期贡献。     

ECONOMIC INFRASTRUCTURE: A REVIEW OF DEFINITIONS, THEORY AND EMPIRICS

Infrastructure investment, especially in South Africa, is currently at the forefront of policy and public debate. But the term ‘infrastructure’ has a variety of definitions and interpretations; the reason for the various definitions is related to infrastructure's various impacts and incidence. Three levels of infrastructure are identified: local, national and transnational. Infrastructure at all three levels are subject to certain market failures which require some form of government intervention. Furthermore, theory postulates a number of benefits from infrastructure, both on economic growth and equity. Both the quantity (access to infrastructure) and quality (reliability of infrastructure or accompanying services) are important. Finally, empirical analysis tests whether these theoretical benefits are indeed realised. However, it seems as though infrastructure empirics are subject to a number of serious limitations.