The controller's role in management

A controller has two apparently contradictory responsibilities: (1) the management service responsibility of ensuring that specialist knowledge and expertise get proper consideration when business decisions and actions are taken, and (2) the custodial and monitoring responsibility of ensuring the accuracy of financial reporting and the integrity of internal control. The apparent contradiction is that the first responsibility requires active involvement in management while the second calls for a sense of independence from affiliated management. Sathe stresses that "strong" controllers overcome this dilemma by developing certain interpersonal skills. Such "strong" controllers thus have access to sensitive information and deliberations in progress--an access that permits them to take before-the-fact actions that stop ill-conceived, ill-advised, or illegal decisions before they are taken. A controller who is not actively involved in decision making is not privy to such information and can exert only after-the-fact or reactive control. However, the costs of operating with a strong controller must be weighed against the potential benefits and compared with the benefits of alternate approaches.     

电子标签拣货系统在物料管理中的应用——访爱鸥自动化系统(上海)有限公司销售二部部长韩伟杰

爱鸥自动化系统(上海)有限公司是电子标签拣货系统的专业制造商.母公司爱鸥系统株式会社始创于1984年,至今已有24年的电子标签开发、设计、安装、维护经验,并且在电子标签硬件设备上拥有独立开发控制软件系统、DPS电子标签拣货系统、DAS电子标签分拣系统.爱鸥公司的电子标签硬件设备和电子标签应用软件系统在欧洲地区、北美地区、日本、韩国、中国台湾等地区和国家得到广泛的应用,客户遍及流通、医药、烟草、服装、电子、汽车等行业,目前已在世界上获得了70%的市场份额.     

物资管理在医院管理中的重要作用

随着医院规模的不断扩大,医院需要的物资也越来越多,物资管理变得越来越重要,医院物资如果管理不当,容易给医院造成巨大的经济损失,需要指定专人、利用计算机进行物资管理,从内部控制严重浪费和违规收费的现象,使医院的物资管理变得透明,使医院管理者能够更清楚的掌握医院物资的采购、供应和成本核算情况,提高医院的经济效益和社会效益。     

FIFO在物料管理中的应用

某汽车悬挂系统和排气系统供应商运用看板实现了FIFO的解决方案,有效提高了物料管理效率。     

神华神东煤炭公司的精益化物资管理

神华神东煤炭公司是国内最大的煤炭企业,该公司的信息化建设在国内处于领先地位. 2001年,神华下属子公司--神东公司开始实施企业资产管理系统(EAM),将物资管理业务全部纳入该系统.EAM系统包含设备和备件的购置、跟踪、维修、处置以及物资的计划、采购、仓储等内容.     

精益化的物资管理前景看好——访神华集团物资贸易有限公司副总经理刘斌

神华集团有限责任公司（简称神华集团）是中央直管的53户国有重要骨干企业之一,是全球最大的煤炭企业,在国民经济中占有重要地位。神华集团物资贸易有限责任公司（以下简称神华物资公司）是神华集团下设的全资子公司是以国内贸易为主的法人实体。     

The role of management accountants in sustainability

Praxis | Magazin

The role of management accountants in sustainability Konferenz-Review     

The materiel manager's role in executive management

The ability to achieve advancement for materiel management is a potential that few have challenged and achieved. Reasons for this lack of growth vary in degree, but the opportunities in the 1990s will be tremendous. The political skill and team leadership ability expressed by materiel managers throughout hospitals will ultimately result in whether this challenge is met or not. Materiel managers will need certainly to change their perception of their own role, as well as the perception of hospitals, in order to achieve this. The road will be challenging, but with the winning attitude, skill building, and proven management ability, I believe that materiel managers will become successful in hospital executive management in the 1990s.     

The new role of material managers in hospital strategic planning

The future direction and challenges of hospital strategic planning require the knowledge and skills of material managers. The approach taken in participating in hospital planning efforts is not as important as the level of involvement. Understanding the strategic planning process at the hospital and knowing what information is critical to that process will improve the ability of the material manager to become an active participant and a valuable contributor to the strategic planning process. Cost management will continue to be the overriding concern of the health care industry in the 1990s. Hospitals will reorganize to control cost and improve productivity, while striving to maintain the quality of care. Material managers must align their departments with hospital strategic goals and assert their new roles in achieving those goals.     

应用看板系统提高物料管理水平

看板管理随着丰田生产方式的推广而受到越来越多的关注。在物料管理过程中引入看板系统,通过设置物料超市,可以有效降低流程时间和库存水平。     

The role of APICS in professionalizing operations management

The APICS organization is the professional association most closely affiliated with operations management practitioners. The organization is widely known for their Certified in Production and Inventory Management (CPIM) program that assesses individual knowledge in the field of production and inventory management. APICS and the CPIM certification have played a major role in elevating the professionalism of individuals who work in operations management. This paper will detail a history of APICS and the CPIM certification and describe the role of academics in the development of the certification.     

The future role of materiel management

The objectives of this article are to review Dean Amer's forecasts and offer my personal observations as to why the forecasts were not completely accurate, review current business pressures and trends that present unprecedented opportunities for professional experts with leadership skills, and share a personal forecast as to what role materiel management can and should play in the future in manufacturing enterprises.     

能源行业物资管理现状和方法

从一般意义上讲,能源行业包含电力、煤炭、石油、新能源等.所谓能源行业的物资管理,是指企业在生产过程中,对本企业所需物资的采购、使用、储备等行为进行计划、组织和控制.物资管理的目的是,通过对物资进行有效管理,以降低企业生产成本,加速资金周转,进而促进企业盈利,提升企业的市场竞争能力.     

工业统计在企业经济管理中的作用

文章首先阐述了工业统计在企业经济管理中的重要性,然后对工业统计在当今企业经济管理应用中的现状进行了分析,最后就工业统计如何更好地应用于企业经济管理中提出了建议。     

The role of materiel management in effective equipment planning

Capital equipment acquisition commonly occurs in hospitals as part of the routine annual budgeting process, one with which materiels executives are familiar. However, when faced with a major construction or renovation project, there are special issues related to capital equipment acquisition that materiels executives must consider. The major phases in project management include: predesign, schematic design, design development, construction document preparation, bidding, construction, occupancy, and postoccupancy phases. As such projects don't occur as frequently, the details of these processes and the role of the materiels executive is described here. This includes a discussion of project-related equipment planning and project-related capital acquisition.     

The strategic role of knowledge management in nonprofit organisations

• Australian nonprofit organisations (NFPs) operate in an increasingly competitive marketplace for funding staff and volunteers and donations. In this context, many NFPs are being driven to adopt more commercial practices in order to improve their strategic performance, particularly competitive positioning for donor appeal, staff retention and service strategy and delivery. Knowledge management (KM) is one commercial practice being explored and implemented by the NFP sector to support strategic performance and operations. Although the concept of knowledge management is basically understood, the implications and strategies to pursue this practice in a NFP context are under explored. This paper presents a KM implementation planning framework for discussion and further research in the NFP sector. Specifically, this paper proposes that NFP's unique missions, many and varied organisational structures and operational maturity requires a customised approach to knowledge management. Implications for competitive strategy and performance are discussed.

© 2007 John Wiley & Sons, Ltd.