会计事务所人员培训需求分析

员工培训是当今企业经营中一个不可或缺的环节,而有效地进行员工培训的前提是对员工的培训需求进行深入和准确地分析。培训工作对会计师事务所的长期发展同样重要。文章以某会计师事务所员工为研究对象,采用问卷调查法和文献研究法进行。首先,梳理会计师事务所专业人员所应具备的知识能力框架体系;然后,分析问卷调查的统计结果,最后,针对提高培训工作的有效性,提出四点建议:建立系统的培训体系、明确培训目的和培训重点、选择有效的培训方法、注重培训效果考核。     

The contributions of productivity, price changes and firm size to profitability

Sources of profit change for Telstra, Australia’s largest telecommunications firm, are examined. A new method allows for changes, in a firm’s profits to be broken down into separate effects due to productivity change, price changes, and growth in the firm’s size. This in turn allows us to calculate the distribution of the benefits of productivity improvements between consumers, labor, and shareholders. The results show that around half the benefits from Telstra’s productivity improvements from 1984 to 1994 were passed on to consumers in the form of real price reductions.

On the profitability of collusion in location games

In this note we take a first step towards the analysis of collusion in markets with spatial competition, focusing on the case of pure location choices. We find that collusion can only be profitable if a coalition contains more than half of all players. This result holds for location games played in k-dimensional Euclidean space as long as consumers are distributed via atomless density functions. For competition on the unit interval, unit circle, and unit square we also derive sufficient conditions for collusion to be profitable. The results have immediate implications for mergers in spatial markets.     

Decision making in the multiproduct firm: Adaptability and firm organization

This study presents an explicit model of the choice process by which decision makers within a multiproduct firm would optimally allocate their firm-specific inputs. The first-order conditions of the model indicate the kind of information required for efficient transfer of these inputs. Transfer within the firm can be more efficiently accomplished than contracting over markets. Consequently, one may demonstrate the superior efficiency of the multiproduct firm over a comparable group of single-product firms independent of any production externalities. Further, this superior efficiency results only if the central administration of the firm controls the exchange of these inputs.     

Analysis of divisional profitability using the residual income profile

This paper describes the residual income profile which is a graphical method that summarizes the profitability characteristics of a division of a firm and illustrates the relationship between return on investment and residual income. In addition, the residual income profile shows the sensitivity of residual income to changes in interest rates.     

Decompositions of profitability change using cost functions

The paper presents a decomposition of a production unit’s cost ratio over two periods into explanatory factors. The explanatory factors are growth in the unit’s cost efficiency, output growth, changes in input prices and technical progress. In order to implement the decomposition, an estimate of the industry’s best practice cost function for the two periods under consideration is required. Profitability at a period of time is defined as the value of outputs produced by a production unit divided by the corresponding cost. Using the earlier work by Balk and O’Donnell, the paper provides a decomposition of profitability growth over two periods into various explanatory factors that are similar to the cost ratio decomposition except that change in outputs explanatory factor is replaced by two separate factors: an index of output price growth and a measure of returns to scale.     

企业盈利能力评价指标完善及综合运用浅析

以提高投资者运用企业盈利能力评价指标指导其决策的有效性为基础,讨论了现行主要的企业盈利能力评价指标,初步分析了现有盈利指标计算方式本身存在的缺陷,提出了改进后的盈利指标计算公式,介绍了以权责发生制为基础获得的盈利能力指标的不足,设计了基于现金收付制的新的盈利指标,浅析了运用财务信息分析企业盈利能力的局限性,引出了评价企业盈利能力的部分非财务性指标。     

中小企业盈利能力影响因素分析

企业的盈利能力,会直接的影响到企业投资者的决策计划和对企业的信心,也是企业综合能力的表现。文章重点介绍了中小企业盈利能力的影响因素,并得出其影响因素的相关结论。研究方法上,着重通过采用多元线性回归的方法来分析所选各个变量对企业盈利能力的影响程度。     

Markets in the firm Ken Phillips

There is widespread acceptance of the advantages of a market economy but not yet of the next logical step of applying market principles to the internal operations of firms. The use of markets within firms would benefit companies and the economy. It would also require fundamental reappraisal of labour market regulations which imply master-servant relationships.     

Costs and goals of the multiproduct firm

A profit-maximizing multiproduct firm's optimum production and pricing decision rules are different if the firm's fixed resources are fully employed than if they are underutilized. If they are fully employed, the opportunity cost of using a fixed input affects the firm's pricing decisions. The way for a multiproduct firm to maximize profit is to lose money on a product if large volume and low price of that product increases sales or reduces cost for other products sufficiently. Decision rules are different for a revenue-maximizing firm than for a profit-maximizing one.     

Monopsony and the production-location decision of the firm

This paper incorporates monopsony power in one of the input markets within the context of the Weber-Moses triangular framework and examines the effect of an increase in monopsony power on the production-location decision of the firm. In particular, this paper shows that the optimum location of the firm is independent of monopsony power if the production funstion is homogeneous of degree one. However, if the production function is not homogeneous of degree one, the firm possessing monopsony power will have an incentive to move its location away from the monopsonized input market towards other markets under certain reasonable assumptions. Finally, some important policy implications are generated from the analysis.     

Markets in the firm Ken Phillips

There is widespread acceptance of the advantages of a market economy but not yet of the next logical step of applying market principles to the internal operations of firms. The use of markets within firms would benefit companies and the economy. It would also require fundamental re-appraisal of labour market regulations which imply masterÐservant relationships.     

Conformity or divergence in describing the business concept and profitability

The relationship between conformity or divergence in the way CEOs and chief financial officers describe the business concept, and profitability, was studied in 20 firms in one industry. Measures were obtained for firm size, profitability, degree of conformity, organizational stability, product development and the CEO's influence on strategic decisions. Controlling for the effect of size, the relationship was analysed in stepwise multiple regression analyses. Conformity was positively correlated to profitability in stable organizations, and (weakly) to divergence in unstable ones. These findings are consistent with those reported in studies of top management team consensus and performance, which suggest that environmental turbulence has a moderating effect on the relationship. It is concluded that environmental contingency factors affect the conformity-profitability relationship by way of organizational processes. Consequently, differences in organizational stability should be taken into account in studying the impact of environmental conditions on this relationship.     

Multiple objectives in the theory of the firm

An objective function with measures for two objectives is maximized to determine production decisions. These are shown to be analogous to production decisions under pure profit maximization, but using prices which include internally determined prices, different from market prices. The standard case of pure profit maximization results as a special case—as a testable hypothesis—by particular restrictions on parameters.A first draft of this paper was presented at the Philadelphia ORSA/TIMS Conference in 1990. The first draft was coauthored by Wolfgang Schwander, who contributed the empirical part to it, which has been deleted. Matthew S. Goldberg of the Institute for Defense Analyses and Götz Uebe of Universität der Bundeswehr, Hamburg, provided helpful comments on the first draft. The revised versions benefitted substantially from the very constructive comments by three referees. The refereeing process of this paper was handled through Knox Lovell.     

The comparative profitability of Canadian- and foreign-controlled firms

This study analyzes factors determining the profitabilty of 750 of Canada's largest manufacturing firms, both domestic- and foreign-controlled, over the period 1968-1972. It is found that US-controlled firms were more profitable than either Canadian- or other foreign-controlled firms, when various firm- and industry-specific factors are held constant. In addition, the higher was the degree of non-resident (presumably American) ownership, the more profitable were US-controlled firms. The reverse was true of other foreign firms. These results for US firms are consistent with the Hymer–Caves and internalization approaches to the multinational corporation. However, the results for other firms are not, thus suggesting that a ‘general’ theory of the multinational corporation has yet to be forwarded.     

会计师事务所核心竞争力培育浅探

本文以战略管理领域的资源基础论为依据,提出会计师事务所品牌是其核心竞争力的源泉.同时借鉴国际四大会计师事务所的发展历程,指出品牌来源于高质量服务、规模化连锁服务网络、合理的组织结构、独一无二的企业文化的力量耦合,并对本土会计师事务所如何做大做强提出了建议.     

The cost of capital in the international firm

This paper argues that the international firm should use the firm's global weighted average cost of capital to evaluate investment decisions, domestic and international, and to judge the performance of affiliates at home and abroad. The paper discusses the adjustment necessary to quantitate exchange risk and to account for financing that is subsidized or tied to particular investments. Foreign subsidiaries, it is argued, do not have an independent capital structure because their liabilities are explicitly or implicitly the obligation of the parent firm.     

Location theory of the firm under price uncertainty

This paper presents a theory of location under price uncertainty employing a general utility and production function. The analysis is also conducted by incorporating a homogeneous production function. Risk preferences of the firm are treated as an integral part of the model.     

The factors determining the profitability of international airlines: Some econometric results

The deregulation of the US domestic airline market in 1978 and its apparent relative success continues to attract a great deal of interest among US and other economists. This uniquely US experience has clearly shown that factors such as market contestability, the multiple output nature of costs, the structure of networks and airport presence play a crucial role in the survival and, ultimately, profitability of relatively free and unregulated airlines. However, most international airlines still operate in a heavily regulated environment. While the tendency is clearly toward liberalization, the question remains: What can these airlines do to improve their profitability within this framework? Our results indicate that profitable airlines have high passenger load factors, a relatively low proportion of capacity related costs, younger and more efficient fleets and supplement their passenger loads with freight.