浅谈会计信息对决策的作用

1 会计信息是经济决策的基础信息是决策的基础,而决策的成效如何主要又来自信息的质量和完整程度。经济决策工作包括对经济活动的“质”与“量”两个方面的认识和科学管理。会计是管理经济的重要组成部分,它通过专门的、科学的核算和管理方法,对会计活动的“量”的过程按着特定目标进行确认与控制,在一定时期内集中而全面、连续而系统、真实而准确地提供经济活动、财务收支结果的会计信息;除决策者的洞察、分析判断能力外,经济决策就是要借助于会计提供的信息,从其量变去认识、控制各项经济活动的质变,准确地决策以保证用尽可能小的…     

Telecommunications as ecosystem: An Australian case study

In describing methods of analysing and evaluating alternative policy options of large systems, like the Australian Telecommunications Commission, this article proposes a set of criteria to test the policy options of Telecom Australia. The criteria are developed through three levels of enquiry. The rational enquiry describes the objective characteristics of the system; the mythological enquiry describes that set of beliefs which justifies the system's organization; and the ecological enquiry evaluates the adaptability of the system. This article concludes that re-evaluation at the mythological level is necessary for the successful continuation of Telecom Australia.     

An option approach to the new product development process: a case study at Philips Electronics

The paper considers the product development process as a series of (real) options with reducing uncertainty over time. Criteria are developed to decide on speeding up or delaying the development process. The paper demonstrates how, in the R&D phase, any particular project may be assigned within a 2 × 2 matrix of uncertainty versus R&D option value. A similar matrix can be established for the product launch phase. The matrices support portfolio management throughout the different phases of development and enable management to decide on an appropriate point at which to abandon individual projects. The approach originates from applying real options insights into the product development process at Philips Electronics. The paper is illustrated with some actual R&D projects.     

Dysfunctional learning in decision processes: the case of employee reciprocity

While traditional economic models characterize individuals as boundlessly self‐interested, decades of empirical findings suggest that individuals' self‐interest motives are constrained by concurrent preferences for fairness. Individuals act on these preferences by behaving reciprocally: rewarding others perceived as behaving fairly and punishing others perceived as behaving unfairly. Successful firms must learn to navigate environments characterized by the reciprocity of their transaction partners. This paper investigates firms' judgments about employee reciprocity and posits a dysfunctional learning process whereby firms that overestimate employee reciprocity learn to correct their beliefs through feedback, while those that underestimate employee reciprocity do not. The result, demonstrated through computer simulation, is a systematic bias toward an overemphasis on employee self‐interest, and a resulting inefficiency in wage choices that hurts firm profitability. Copyright © 2011 John Wiley & Sons, Ltd.     

An organizational perspective on inventory control: Theory and a case study

Inventory control is a well-covered area in literature. Nowadays, many concepts and techniques are available for effectively controlling inventories. Eminent examples are stochastic models to determine order quantities, techniques for forecasting demand and different kinds of ABC analysis. Remarkably enough, the theoretical backgrounds of these concepts and techniques show a great deal of similarity: they all stem from the field of operations management and operations research. Despite the value of the available concepts, such a one-sided approach has its limitations in practice. In this article it is argued that it is important to take a broader view when dealing with practical inventory control problems. First of all, an organizational perspective on inventory control is developed. The main idea behind this perspective is the importance of the organizational context of inventories. This means that in addition to the traditional points for attention, such as order quantities and replenishment strategies, other aspects need attention as well. They are, for example, the allocation of responsibilities and authorities regarding inventory management, the quality of inventory information and the relevant decision-making processes. These contextual factors as well as the traditional factors are mapped out and integrated into a framework to be used in solving practical inventory control problems. One of the main features of the framework is that it is useful in both analyzing and redesigning an inventory situation. Secondly, this article describes the results of a case study regarding the application of the organizational perspective to a practical inventory control problem. The central issue of the case study is the spare parts inventory of a missionary aviation organization in Africa. The case study shows that the organizational perspective on inventory control is very helpful in dealing with inventory control problems. It is illustrated that taking into account the organizational context of inventories, especially the responsibilities and authorities of the persons concerned, is a necessity to accurately understand inventory control problems. In addition, it is illustrated that the organizational perspective leads to a more appropriate redesign.     

The effect of buyer behaviors on preferred customer status and access to supplier technological innovation: An empirical study of supplier perceptions

Buying firms are increasingly looking to suppliers for technological innovations that enhance the competitive position of their new products. However, extant research provides limited guidance on how buying firms may gain access to suppliers' innovative technologies. To address this gap in the literature, we draw from social exchange theory to posit sequential relationships among buyer behaviors, preferred customer status, and supplier's willingness to share technological innovations. We test our assertions by applying structural equation modeling statistical analyses to survey response data from 233 sales personnel of production good suppliers in the U.S. automotive industry. Whereas our results show that two buyer behaviors – early supplier involvement and relational reliability – positively affect preferred customer status, a third behavior – share of sales – has no effect. In turn, we find that preferred customer status is positively associated with supplier's willingness to share new technology with the buyer. Further, our findings indicate that preferred customer status fully mediates the benefits exchanged within a buyer–supplier relationship. Hence, our study highlights why buyers seeking innovations should take care that their behavior is appropriate for managing suppliers' perceptions. Accordingly, our results provide specific guidance to buyers as to how they may increase their access to suppliers' new technologies.     

Economic crisis and the unemployment effect on household food expenditure: The case of Spain

This paper examines the unemployment effect on food expenditure (UEFE) for Spanish households and quantifies its magnitude in boom and crisis periods. The results show that the UEFE was negative in both contexts but was reinforced during the economic crisis. Applying propensity score matching and difference-in-differences techniques to a sample of Spanish households for 2006 and 2013 (representative of a boom period and a crisis period, respectively), we found that the UEFE amounted to 2.9% in the boom period and to 4.5% in the crisis period. Quantile difference-in-differences estimates confirmed that the economic crisis enhanced the UEFE for Spanish households, with this effect decreasing continuously up to quantile 0.9. The UEFE was exacerbated mainly in those economically disadvantaged households.     

The influence of ownership on performance: An empirical study

This research examines the relationship between ownership structure and financial performance in the context of the agency theory. It improves upon previous research by presenting an improved risk-adjusted performance measure, by using a larger sample size than prior work and also by controlling for firm size differences. The results suggest that ownership is significantly related to firm financial performance even after controlling for size.     

Screening policy options: An approach and a case study example

This paper examines screening procedures in the context of developing an understanding of, and dialogue about, strategic problems. Such a dialogue process is seen as providing a ‘thinking structure’ for policy type problems. Within this dialogue, many different inputs and analyses of assumptions should be reviewed and discussed as a prelude to policy choice. A case example drawn from the electronics industry is presented, followed by a discussion about the advantages and disadvantages of such approaches.     

Private food safety and quality standards for fresh produce exporters: The case of Hortico Agrisystems,Zimbabwe

There is evidence that the challenges of complying with stricter food safety and quality standards are acting to exclude small-scale producers from export supply chains for high-value agricultural products. The case of Hortico Agrisystems illustrates the considerable challenges and costs faced by supermarket suppliers in sourcing from a broad base of small-scale producers in the context of evolving food safety and quality standards. While small-scale producers are able to achieve levels of compliance at least equal to those of large-scale producers, multi-tiered and dynamic systems of control are required to maintain control. These need to include measures that facilitate compliance, incentives to reward good performance and penalties to punish non-compliance. In establishing a sustainable supply system in this context, both exporters and small-scale producers face a steep learning curve in adjusting to new requirements, further emphasising the need for supply chains to be responsive to change.     

Organisational culture and decision making: a case of consensus management

Abstract
This paper explores how a state-of-the-art concept, organization culture, shapes decision making and consensus generating strategies used in the successful management of product development activities in high technology companies. Engineering development groups interact with many individuals and groups on a wide variety of very comples engineering, manufacturing, marketing and business issues Much uncertainty exists around these issues because information that would allow for a decision to be made is often unknow or unknowable. Trade-offs are made continually resulting in a high degree of interdependence among development groups and others with whom they interact. Achieving a balance between controlling development activities on the on hand, and encouraging creativity and initiative on the other, is a complicated process.
this paper illustrates the role of organizational culture in product development using case material from a very successful US high case material from a very successful US high technology company. 'Consensus management', a major cultural theme at 'DW Enterprises', is a decision making style that involves everyone in the decision making process who might have relevant input. A cultural analysis reveals that the engineers developed specific techniques for generating consensus, and that these related as much to control over participation in product development as to decision making.     

Platform couriers' self-exploitation: The case study of Glovo

This article examines the phenomenon of self-exploitation among platform couriers, using the company Glovo as a case study. The research, based on a qualitative approach with interviews from 22 different stakeholders, highlights the ways in which precarity, entrepreneurial subjectivity, and gamification intersect to create what are referred to as postdisciplinary control mechanisms. These mechanisms shift the locus of exploitation from the employer to the workers' inner selves, which are compelled to follow implicit guidelines due to their precarious situation. The use of algorithmic management by platform companies like Glovo plays a major role in this architecture marked by overwork, exposure to hazardous conditions, and economic dependence. The article urges policymakers to look beyond platform workers' employment status debate and address the design of algorithms and broader forms of labour precarity, so that policies that successfully improve workers' experience are designed.     

An activities-based approach to network management: An explorative study

Over the last few decades, the industrial marketing literature and the business network literature have promoted a holistic approach to marketing and provided a framework for understanding interorganizational networks. However, our understanding of how interorganizational networks govern themselves when developing innovations is still limited. Most network management literature does not focus on the activities employed by network actors and/or does not recognize that there may be different modes of network management. This study explores how, why and in which combination network management activities are employed in a network and in doing so proposes a new conceptualization of network management. Using primary and secondary data pertaining to eleven innovation projects, this study reveals how network management consists of combinations of (rather than individual) management activities undertaken to manage a network. This study identifies three distinct modes of network management: basically coordinated, control-oriented and reward-oriented. Moreover, this study proposes that network actors try to match the management mode to their prevailing mental model as well as the type of network (e.g. in terms of project innovativeness).     

Research notes and communications: An exploratory approach to measuring perceptions of strategic decision process constructs

Two recent studies (Fredrickson, 1984; Fredrickson and Mitchell, 1984) used a new research method to obtain statistically verifiable measures of a strategic decision process construct. In this paper the method's underlying theory and assumptions are made explicit, its benefits and shortcomings are discussed, and possible extensions are suggested.     

The competitive consequences of hub dominance: A case study

Hub-and-spoke has become the predominant configuration of airline routes, with individual hubs typically dominated by single carriers. These operations have characteristics of natural monopoly; but dominance is a consequence also of advantages that cannot be subsumed under the rubric of superior efficiency. The carrier with the strongest presence attracts a grossly disproportionate amount of traffic and, secondarily, of the high fare-paying traffic originating at the hub. While the welfare consequences of the consequent price discrimination are ambiguous, United's acquisition of 50 additional slots at the slot-constrained O'Hare airport raised a legitimate Clayton Act Section 7 issue.Robert Julius Thorne Professor of Political Economy, Emeritus, Cornell University; Special Consultant, National Economic Research Associates, Inc. I acknowledge with gratitude the indispensable assistance of Gary J. Dorman in assembling the data presented here and offering criticisms, and of Scott Thomas. They bear no necessary responsibility, however, for the article itself.     

The implementation of customer profitability analysis: A case study

By using customer profitability analysis (CPA), firms can determine the profit contribution of customer segments and/or individual customers. This article presents an approach for the implementation of CPA. The implementation process is illustrated using a case study of a firm producing and selling professional cleaning products. The case study highlights specific issues related to CPA in an industrial setting, and the results provide examples of the possible benefits of implementing a process of regular CPA.     

An estimation of the pattern of diffusion of mobile phones: The case of Colombia

This paper examines the diffusion pattern of mobile telephony in Colombia. The empirical modelling approach adopted in the paper starts off by choosing between the two functional forms that are most frequently used in the literature, namely the Gompertz and the Logistic models. After applying a formal statistical test to choose the preferred functional form, the evidence suggests that the pattern of diffusion can be best characterised as following a Logistic model. The findings also suggest that despite the fact that in recent years the rate of growth of mobile phone subscribers has started to slow down, there still appears to be room for further expansion as the saturation level is expected to be reached in 2013. The estimated saturation level is consistent with some individuals possessing more than one mobile device.