浅论建筑企业项目成本管理

随着建筑市场竞争的日趋激烈,建筑企业的利润空间越来越小,所以对工程项目的成本管理变得越来越重要;由于工程项目的成本管理贯穿于项目施工的各个环节和各个方面,因此项目成本管理就成为实现企业经济效益最大化的关键保证因素。文章针对建筑企业的特点,提出了较为合理的建筑企业项目成本管理措施。     

Factors affecting post-implementation success of enterprise resource planning systems: a perspective of business process performance

ABSTRACT

The study investigates critical factors which are important to evaluate enterprise resource planning (ERP) in the post-implementation stage. A conceptual framework is proposed with a set of relevant hypotheses and a structural equation modeling is used to analyze the survey data using Smart-PLS package program. The results illustrate that post-implementation success factors are significant for assessing an overall impact of ERP post-implementation. Likewise, the possibility of business process performance is higher in a condition of when the systems are employed in a coordinated way. The findings may assist ERP professionals and developers in other countries for ERP implementation in future.     

The influence of enterprise resource planning (ERP) systems' performance on earnings management

We analyse whether there is a linkage between performance measures of enterprise resource planning (ERP) systems and earnings management. We find that earnings management decreases with the higher performance of ERP systems. The empirical result is as expected. We further analyse how the dimension of the DeLone and McLean model of information systems success affects earnings management. We find that the relationship between the performance of ERP systems and earnings management depends on System Quality after ERP implementation. The more System Quality improves, the more earnings management is reduced.     

Effects of people-centred factors on enterprise resource planning implementation project success: empirical evidence from Sri Lanka

Extant literature suggests people-centred factors as one of the major areas influencing enterprise resource planning (ERP) implementation project success. Yet, to date, few empirical studies attempted to validate the link between people-centred factors and ERP implementation project success. The purpose of this study is to empirically identify people-centred factors that are critical to ERP implementation projects in Sri Lanka. The study develops and empirically validates a framework for people-centred factors that influence the success of ERP implementation projects. Survey research methodology was used and collected data from 74 ERP implementation projects in Sri Lanka. The people-centred factors of ‘project team competence’, ‘rewards’ and ‘communication and change’ were found to predict significantly the ERP implementation project success.     

Understanding the value of project management from a stakeholder's perspective: Case study of mega‐project management

Project management can generate significant value for organizations (Thomas & Mullaly, 2007). However, the value of project management varies depending on the different size and complexity of projects managed. Focusing on mega‐projects, this study explores the value of project management from the stakeholders' perspective, thereby creating a value framework. In the case of SHRBC Company, it analyzes the company's project management practice and the value of project management, and consequently certifies the applicability of this value framework through empirical study.     

Study on human resource management in Korea's chaebol enterprise: a case study of Samsung Electronics

Korean chaebol firms have taken advantage of the owner–management system and to date are still enjoying its strength. I discuss the characteristics of human resources management (HRM) systems in the context of Samsung Electronics, Korea's largest chaebol following the Asian crisis of 1997, explaining why the SEC HRM system should be changed and what recent changes have been made, as perceived by both respondents and HR manager interviewees. The study of SEC HRM practices can provide real value to Western companies because it incorporates firm-specific advantages such as network strength, emperor-like power over group-wide management, and an agile decision-making process.     

Multi-level analysis in information systems research: the case of enterprise resource planning system usage in China

Information technology (IT) usage within organisations is a multi-level phenomenon that is influenced by individual-level and organisational-level variables. Yet, current theories, such as the unified theory of acceptance and use of technology, describe IT usage as solely an individual-level phenomenon. This article postulates a model of organisational IT usage that integrates salient organisational-level variables such as user training, top management support and technical support within an individual-level model to postulate a multi-level model of IT usage. The multi-level model was then empirically validated using multi-level data collected from 128 end users and 26 managers in 26 firms in China regarding their use of enterprise resource planning systems and analysed using the multi-level structural equation modelling (MSEM) technique. We demonstrate the utility of MSEM analysis of multi-level data relative to the more common structural equation modelling analysis of single-level data and show how single-level data can be aggregated to approximate multi-level analysis when multi-level data collection is not possible. We hope that this article will motivate future scholars to employ multi-level data and multi-level analysis for understanding organisational phenomena that are truly multi-level in nature.     

Understanding the adoption of project management in Serbian organizations: Insights from an exploratory study

The article contributes to our understanding of the drivers behind, and the nature of, project management implementation in the complex context of a transitional economy. Relevant insights are generated through an integrated and dynamic analysis of interviews and secondary data from a sample of local organizations, based on a conceptual model of strategic transformation. The analysis concludes with propositions about how both adoption of and resistance to project management implementation in the region could be understood from a strategic point of view, taking into account complex and dissonant circumstances of transition, history, cultural tradition, embedded social values, and identities of individual organizational members.     

Understanding the value of project management: First steps on an international investigation in search of value

Organizations investing in project management need to be assured of a concrete return. Without the ability to clearly define its value, project management joins the long line of initiatives (i.e., TQM, information systems, training, human resources) struggling to prove their worth to organizations. However, demonstrating a concrete value in organizations has been illusive and even paradoxical. This paper describes the conceptual model underlying a major international research project designed to yield a broad perspective on the value of project management. This model and research design will be of interest to researchers, project managers, professional organizations, and senior executives.     

Pre-defined and optional staging for the deployment of enterprise systems: a case study and a framework

The effective deployment of enterprise systems has been a major challenge for many organisations. Customising the new system, changing business processes, and integrating multiple information sources are all difficult tasks. As such, they are typically done in carefully planned stages in a process known as phased implementation. Using ideas from Option Theory, this article critiques aspects of phased implementation. One customer relationship management (CRM) project and its phased implementation are described in detail and ten other enterprise system deployments are summarised as a basis for the observation that almost all deployment stages are pre-defined operational steps rather than decision points. However, Option Theory suggests that optional stages, to be used only when risk materialises, should be integral parts of project plans. Although such optional stages are often more valuable than pre-defined stages, the evidence presented in this article shows that they are only rarely utilised. Therefore, a simple framework is presented; it first identifies risks related to the deployment of enterprise systems, then identifies optional stages that can mitigate these risks, and finally compares the costs and benefits of both pre-defined and optional stages.     

企业质量管理体系的管理方法及应用探析

文章介绍了企业实施ISO9000标准的一般模式,提出了管理技术方法概念,并结合质量管理体系供方评价给出了实例。     

The adoption,character and impact of strategic human resource management: a case study of two large metropolitan Vietnamese public hospitals

In this paper the researchers set out to explore the adoption, character and impact of strategic human resource management (SHRM) in two large metropolitan Vietnamese public hospitals using a multi-level qualitative research design. Data are analyzed from 21 interviews and 5 focus groups with key players from the hospitals and government authorities. Findings show that the State controls many of the core day-to-day HR functions of public hospitals, curtailing local autonomy and management innovation. This is compacted by inadequate government funding, poor training of medical staff, and inadequate management and business skills of hospital managers. Inhibiting greater experimentation with SHRM is the fear of developing management initiatives out of sync with the State. Consequently, many managers and clinicians held negative views of the HR department and their relevance for the day-to-day management of healthcare services. Respondents reported that they perceived these factors had a negative impact on the well-being of medical staff and the quality of patient care. The paper concludes with a discussion on the necessity for continued State reforms that can enable greater autonomy of the hospitals' HRM functions and greater investment in local HR capabilities to materialize the link between SHRM, employee well-being and quality of patient care.     

基于市民休闲生活需求的城市规划与管理——以广州市为例

城市的本质是人的居住形态和生活方式,现代社会休闲已成为城市居民的基本生活需求与生存方式,满足市民的休闲生活需求是城市的基本责任,"创造市民休闲生活"应该成为当代城市规划与管理的指导思想.以广州市为例,分析了基于市民休闲生活需求的城市规划方向和管理目标,并提出了具体策略.     

The role of cultural values on a firm's strategic human resource management development: a comparative case study of Spanish firms in China

This paper attempts to better understand the role of cultural values as a human resource contributor to a firm's strategic development. Comparative case studies of two Spanish subsidiaries in China were made using on-site, in-depth qualitative research in both Spain and China. We then examine how this difference in management affects the firm's overall strategic development and, hence, its performance. The results of the study suggest that cultural values, as a human resource contributor, do indeed affect a firm's overall strategic development and, hence, the firm's resulting success or failure. Throughout the paper, the management by values (MBV) framework is used as a lens to further examine and better understand this process.     

Epidemics,labour markets and unemployment: the impact of SARS on human resource management in the Hong Kong service sector

This article examines the links between epidemics and their economic consequences, specifically in terms of their impacts on labour markets and jobs. To exemplify the above, we examine the effects of SARS (Severe Acute Respiratory Syndrome) on the Hong Kong economy, its labour market and its level of employment and unemployment. The article hypothesizes that the greatest impact would be on human resource management (HRM) in the service industries and on particular sub-sectors, such as the hotel sector. It concludes that the dramatic demand and supply ‘shocks’ significantly affected both the demand for and the supply of labour in the sector, with discernible HRM consequences.     

Determining the impact of age and LOS on job satisfaction: a case study of Pakistan automotive industry

This research was conducted to ascertain the impact of age and length of service (LOS) on job satisfaction in engineers of Pakistan public sector. Field survey was conducted using job satisfaction survey (JSS) questionnaire having closed-ended questions. Multistage sampling was conducted using a combination of cluster sampling, stratified sampling and random sampling techniques. Power and Precision software was used to determine the sample size. JSS questionnaires were administered amongst 225 electrical and mechanical engineers from five public sector organizations. 158 usable questionnaires were received and data were analyzed in SPSS. Statistical analyses showed existence of an open mouth U-shaped relationship between LOS/age and job satisfaction. It was found that age moderates relationship between LOS and job satisfaction. Non-responsiveness of senior engineers led to one of the limitations of this study. Results of this study can be used for policy-making decisions.