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信息技术外包服务是指企业战略性地选择外部专业技术和服务资源,以替代企业内部部门和人员来承担企业IT系统或系统之上的业务流程的运营、维护和支持的IT服务。 相似文献
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IT外包正在超越过去那种简单的劳务派遣,转向总体外包的新模式,从观念、经验到具体的管理,从人员、流程到技术、工具,系统地帮助企业长期优化成本、提高效率、降低管理难度和持续改进IT系统。
IT外包曾经很简单,就是人员外包,或者用业内更形象的说法叫“租手和脚”。租个IT人来帮你千活,而所有人员的面试培训考核,甚至具体到每天的工作安排,还需要CIO亲力亲为。就好比租来的新工具,除了不用买保险,其他该操心的一样都不能少。 相似文献
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银行投入了大量的资金进行IT建设,优化业务流程,提高服务效率,其普遍采用的方法是外包。但是,在开发和外包过程中,由于缺乏对项目的风险管理,问题不断产生,可能直接影响项目的上线。银行IT外包风险管理的一个有效手段就是对该风险的预先防范,对每个风险事件的风险影响程度、风险产生概率进行评估,为IT外包风险管理提供科学的依据,提高风险管理的效率和质量。本文详细地辨识了银行IT外包风险的风险源,并以C银行IT外包为背景,运用Borda方法对各种风险进行了评估。在此基础上,分析了风险的控制和防范策略,为银行业IT外包风险管理提供了一个实用而有效的菅理范式。 相似文献
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西方国家的一些咨询机构认为,内部审计部门是一个成本中心,不能为企业增加价值,因此应将内部审计交由外部咨询机构完成.然而,内部审计最终是否外包,还应该结合企业的具体情况,在分析内部审计外包给企业带来的利与弊之后再行定夺. 相似文献
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企业每一项经营决策都应该进行成本效益分析,市场竞争中可以根据本企业的成本曲线和需求曲线,预测出竞争策略实施后对内部成本和外部需求可能产生的影响,从而计算出某项决策的经济效果。 相似文献
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由于企业内外部环境的重大变化,供电公司提升业绩的压力逐年增大,加强预算管理、创新预算管理方法是企业管理的重大举措。在供电企业推行生产作业零基预算,就是运用生产作业成本与零基预算管理相结合的成本管理方式,实现目标管理和过程管理相结合,引导企业向节约资源、科学管理、业绩评价准确的管理方式转变,促进企业健康发展。 相似文献
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通过对吉化动力厂4#炉仪表改造工程的实例,分析介绍了在工程中质量成本管理中预防成本、鉴定成本、内部故障成本和外部故障成本的过程控制手段和措施。 相似文献
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中国制造业上市公司投资——现金流高敏感性实证研究 总被引:5,自引:0,他引:5
由于现实中资本市场的不完善,信息不对称、代理问题和交易成本的存在,内部融资与外部融资之间存在显著的成本差异,这使现金流量在企业生存发展中起着举足轻重的作用,成为决定公司投资水平的重要因素。本文在系统借鉴和吸收国内外公司投资行为研究成果基础上,结合中国资本市场的实际情况,验证中国制造业上市公司投资支出与其内部现金流量的敏感性,通过实证研究揭示二者之间的关系及其背后动因;并在此基础上,探索建立中国上市公司投资行为分析框架,为投融资体制改革、经济政策选择、企业过度投资行为治理及投资效率的提高提供理论基础和决策依据。 相似文献
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Josip Kotlar Alfredo De Massis Federico Frattini Mattia Bianchi Hanqing Fang 《Journal of Product Innovation Management》2013,30(6):1073-1088
Technology acquisition from external sources has been identified as a critical competence for sustained success in innovation, and research has paid a good deal of attention to studying its advantages, drawbacks, determinants, and outcomes. Traditionally, research has modeled the choice to acquire technology from outside a firm's boundaries as the result of a trade‐off between the benefits of external acquisition (e.g., higher return on investment, lower costs, increased flexibility, access to specialized skill sets, and creativity) and its drawbacks (e.g., opening the market to new entrants, risk of imitation of core competencies, and reduced value appropriability). Yet, this view does not capture the behavioral considerations that may potentially encourage or discourage managers from sourcing technology outside the firm's boundaries. This behavioral aspect is especially important if one wants to understand the conduct in external technology acquisition of family firms, which are found to favor strategic actions that preserve the controlling families' control and authority over business, even at the cost of giving up potential economic benefits. Thus, external technology acquisition is likely to be interpreted differently in family and nonfamily firms. Despite its importance, how the involvement of a controlling family affects decisions in technology and innovation management and specifically external technology acquisition is an overlooked topic in extant research and requires further theoretical and empirical examination. This study attempts to fill these gaps by extending the tenets of the behavioral agency model and prior research pointing to particularistic decision‐making in family firms to uncover the behavioral drivers of external technology acquisition in family and nonfamily firms. Theory is developed that relates performance risk, family management, and the contingent effect of the degree of technology protection on external technology acquisition, and the hypotheses are tested with longitudinal data on 1540 private Spanish manufacturing firms. The analyses show that managers are more likely to acquire technology from external sources through research and development contracting when firm performance falls below managers' aspirations. Family firms are generally more reluctant to acquire external technology, and the effect of negative aspiration performance gaps becomes less relevant as family management is higher, which is attributed to family managers' attempts to avoid losing control over the trajectory that technology follows over time. However, family firms become more favorable to considering the adoption of an open approach to technology development when some protection mechanisms (specifically, the filing of patents on the firm proprietary technologies) increase the managers' perceptions of control over the technology trajectory. As such, this study makes a contribution to the understanding of the behavioral factors driving external technology acquisition, and it offers important insights regarding technology strategy in family firms. 相似文献
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煤炭企业修理费是原煤成本的构成部分之一,修理费用的管理是煤炭企业的一项重要管理工作。本文重点阐述影响修理费支出的因素,管理控制方法,生产设备维修管理,为煤矿企业提供修理费使用管理方面的经验。 相似文献
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The relationship between external communication and R&D team creativity has received increasing attention in the R&D management literature. However, little is known about the motivational mechanism between the two. We propose a second-stage moderation model based on social cognitive theory to explain whether, how and when R&D team’s external developmental feedback motivates its creativity. Using the data gathered from 452 R&D team members and 84 supervisors in a time-lagged field study, we found external developmental feedback had a positive effect on R&D team creativity via increasing team creative efficacy. Further, conditional indirect effect analyses found that a high level of cooperative goal interdependence strengthened the positive effect of team creative efficacy on R&D team creativity and the mediating effect of team creative efficacy between external developmental feedback and R&D team creativity. 相似文献