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近年来,随着经济全球化的趋势和互联网技术的发展,一些企业集团在财务上越来越趋向于集权管理,对分支机构和子公司进行财务集中控制,在世界范围内出现了一股集权的浪潮。不同的企业集团对于财务集中控制有不同的做法,下面是几种较为常见也较为实用的做法。 一、实现财务集中控制常用方法 1.完善企业集团组织机构进行财务集中控制 企业集团要进行财务集中控制,首先必须要有组织机构上的保证,对 相似文献
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Firms simultaneously face the need to cooperate with and control an alliance partner. To complement the transaction cost perspective's emphasis on the need to control and limit opportunistic behavior, we examine the sources and impact of the cooperation costs incurred in order to work with a partner. We propose that these costs increase with greater joint task complexity and interpartner diversity, and perceptions of equitable behavior affect the perceptions of these costs. Hypotheses derived from the framework are tested in a sample of 231 contractual alliances between architects and general contractors in the Hong Kong construction industry. We find that both cooperation costs and transaction costs affect the level of time and effort a manager expends on an alliance, supporting our fundamental proposition that the costs of cooperation and control are conceptually and empirically distinct. We argue that cooperation costs should be incorporated into studies that compare the choice of alternative partners and alliance structures, as well as among the broader categories of market, hierarchy, and hybrid governance forms. Copyright © 2005 John Wiley & Sons, Ltd. 相似文献
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营销渠道是促使产品或服务顺利地被使用或消费的一整套相互依存的组织,它包括生产厂家、经销商、批发商、零售商以及消费者。生产厂家处于营销渠道的起点,是产品和服务的提供者,消费者处于营销渠道的终点,是产品或服务的使用者或消费者。生产厂家要想使自己的产品顺利地被消费者使用,就必须协调各渠道 相似文献
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将水环境监测实验室的质量控制分为预先控制,过程控制和事后控制三个阶段,从而加强了实验室质量控制的细度和力度。 相似文献
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This editorial discusses the issues and challenges of Ph.D. student supervision. Several academic colleagues with much experience in Ph.D. supervision were asked to contribute their thoughts on this important task. We present the tasks of supervision, including how these may be adapted depending on student characteristics such as extent of managerial experience. Then we explore the challenges faced by Ph.D. students, and discuss how these can be addressed. Following that, we examine the role of the supervisor in helping build student capabilities in publishing and teaching. Furthermore, we address the benefits of taking on supervisory responsibility. In the conclusion, the co-authors of this editorial provide retrospectives on their own experiences as Ph.D. supervisors. 相似文献
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When more is not better: Complementarities,costs and contingencies in stakeholder management 下载免费PDF全文
Instrumental stakeholder theory has largely emphasized the positive effects of investing in stakeholder cooperative relationships in an additive, linear fashion in the sense that the more investments the better. Yet investing in stakeholders can be very costly and the effects of these investments in firm performance are subject to complex internal complementarities and external contingencies. In this article we rely on set‐theoretic methods and a large international dataset of 1,060 multinational companies to explore theoretically and empirically some of the complementarities, costs and contingencies likely to arise in stakeholder management. Copyright © 2014 John Wiley & Sons, Ltd. 相似文献
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本文从会计结构的角度,详细地论述我国新会计制度采用谨慎性会计原则的必要性与可能性,以及谨慎性原则在我国现代会计中的运用;在采用谨慎性原则的同时,应防止过度谨慎的做法. 相似文献
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We study a logistics scheduling problem where a manufacturer receives raw materials from a supplier, manufactures products in a factory, and delivers the finished products to a customer. The supplier, factory and customer are located at three different sites. The objective is to minimize the sum of work-in-process inventory cost and transport cost, which includes both supply and delivery costs. For the special case of the problem where all the jobs have identical processing times, we show that the inventory cost function can be unified into a common expression for various batching schemes. Based on this characteristic and other optimal properties, we develop an O(n) algorithm to solve this case. For the general problem, we examine several special cases, identify their optimal properties, and develop polynomial-time algorithms to solve them optimally. 相似文献
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This paper explores how customer solution providers leverage digital platform architectures and particularly platform openness to exert control over complex organizational networks. A multiple case-study approach studies three companies with digital platforms that orchestrate solution networks in the LED and ICT industries. Our findings show that the features of product modules (core or peripheral), service modules (relationship intensity and customization), and knowledge modules (explicit, tacit and codified) have differential influence on the levels of platform openness. By managing platform openness of different subsystems accordingly, the solution providers can achieve different control benefits, including ensuring module quality, increasing offering variety, reducing dependence on module providers, and facilitating resource sharing. We contribute to the literature on solution business by reconceptualising the platform approach from a two-level perspective. We also deepen the field's understanding of the role of digital platforms in solution business from an architectural perspective. 相似文献
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Whereas effective supplier management necessarily involves both partner selection and partner control, extant literature considers each issue separately. With an integrative perspective, this study instead examines the joint effects of two selection mechanisms (i.e., public and social) and two control mechanisms (i.e., contractual and relational) on supplier performance. The results of an investigation of 208 buyer–supplier exchanges in China provide novel insights into how to adopt formal and informal approaches of partner selection and control to improve supplier performance. We find that mixed approaches (i.e., public selection and relational control, social selection and contractual control) enhance supplier performance. In contrast, relying on combinations of either formal (i.e., public selection and contractual control) or informal (i.e., social selection and relational control) means impairs supplier performance. 相似文献