财务管理在企业管理中的作用

财务管理作为一门管理科学,与生产管理、质量管理和营销管理一样是管理学科的一个分支,财务管理是研究企业的资源和行为的管理,是企业管理中不可缺的部分.经济的发展使得经济环境日益复杂,我国企业将面临更多的机遇和挑战.因此,新形势下企业应该加强财务管理.文章对财务管理在企业管理中的地位做了一些初步的阐释.     

浅谈财务管理在企业管理中的基础作用

财务管理是企业管理的核心内容,同时财务管理也是企业经营决策、日常中心工作、计划体系、管理信息系统等工作的基础.企业管理,包括许多方面,除财务管理之外,还有劳动人事管理、营销管理、技术管理、物资管理、生产管理等内容.但是所有管理只能影响某一特定方面,只有财务管理(即对资金运动的管理)才能对企业经营活动的整体实施管理.     

浅谈政府经济管理的角色转换

随着社会主义市场经济的不断发展,我国原有的政府经济管理职能已相对落后,为了适应发展的需要,我国政府必须改变经济管理角色,重新进行职能定位,同时改进经济管理方式,促进我国经济的健康发展.     

Relatedness of decisions in business services outsourcing

The literature of service outsourcing is mainly focused on case studies or specific service activities. However, there is no evidence about the pattern of relatedness among outsourcing of services. This paper analyses this issue by a relatedness index previously applied in the framework of product and technological diversification. The index is applied to analyse the degree of relatedness for outsourcing decisions among an array of fourteen services in a large data set of Spanish manufacturers in 1990–2006, detecting four time-constant clusters. An econometric analysis tests the alternative explanations about this pattern of joint decisions, based on shared knowledge and on workers' expertise.     

Managing the embedded multinational: a business network view

This response welcomes A. Godley and H. Hang's comment on N. Alexander's recent article. It acknowledges those theoretical issues on which there is broad agreement and explores theoretical issues around which debate is likely to focus in the future. Consideration is given to international retailing in the first and second global economies and the problems surrounding the evaluation of longer term trends. It explores the nature of innovation and the international transfer of retail innovation in an international retail firm and market context. Market structural conditions and their impact on international retail activity are considered. Further areas for historically based research are suggested.     

谁占有国际外包市场的奶酪

国际外包(Outsourcing)是一个国家的企业将其部分业务或项目委托给国外的企业去完成，发达国家和地区的企业通过国际外包保留和发展核心业务，转移非核心业务，这样可以整合利用国际范围内尤其是发展中国家的专业化资源和服务，从而达到降低成本、提高效率、充分发挥自身优势的目的。     

The craft of business intelligence: An American view

Business is war. And in war, it is a matter of survival of the fittest. In order to survive in today's cutthroat business environment, we must be properly armed. And one of the most important arrows in the executive's quiver is accurate knowledge of competitors and their business environment. In other words, detailed knowledge of the enemy and the terrain of the battlefield. Every major country on earth recognizes the importance of intelligence and employs an intelligence agency to collect it for them. Over 2,500 years ago, the Chinese general Sun Tzu wrote: “If you know the enemy and know yourself, you need not fear the result of a hundred battles. If you know yourself but not the enemy, for every victory gained you will also suffer a defeat. If you know neither the enemy nor yourself, you will succumb in every battle.” Frederick the Great also expressed his opinion on the importance of intelligence when he said: “It is pardonable to be defeated, but never surprised.” In today's highly competitive business world it is becoming more and more important to know your competition-know your enemy-and, particularly in the international arena, to know your battlefield. There are minefields out there, and it is imperative to be able to identify and avoid them. You can still lose, even when armed with superior forces, if the terrain is against you. 1997 John Wiley & Sons, Inc.     

Co-evolution of institutional and organizational factors in explaining offshore outsourcing

Offshore outsourcing of business functions is widely practiced by firms in advanced economies. Although scholars have argued for various theoretical perspectives in explaining its nature and implications, a coherent explanation of how crucial factors that aid this growing phenomenon coevolve has not been offered. Further, a potential gap in the extant literature concerns inadequate simultaneous attention to clients and providers – the key actors in offshore outsourcing. With an aim to fulfill these research gaps, we provide in this paper an integrated framework wherein we delineate various institutional and organizational factors that coevolve to enable engagement of clients and providers in offshore outsourcing. Our conceptualization draws from information obtained by interviewing 46 executives of 31 firms of the Indian business process outsourcing industry.     

Toward a new business model of retail industry: The role of brand experience and brand authenticity

While the customer-to-manufacturer (C2M) business model has received increasing attention as a new business model for e-commerce and retail industry, little is still known about it and the effect of its approach. This study aims to understand how brand-related stimuli in C2M environments affect customer responses as the worldwide COVID-19 pandemic. The outcomes reveal that the Sensory, affective, and intellectual aspects of brand experience positively influence brand authenticity. Brand authenticity has a positive effect on behavioral intention, such as reuse intention and word-of-mouth. Additionally, this research finds that social presence moderates the association between the sensory aspect of brand experience. Thus, this study can suggest a C2M business model as a means of sustainable operation of the retail industry to both researchers and practitioners in relation to the retail industry.     

The effects of partnership quality on business process outsourcing success in Malaysia: key users perspective

This paper proposes a theoretical framework to investigate the impact of partnership quality and other variables—business understanding, commitment, communication, relationship age and top management support—on outsourcing success. Data were gathered from a survey of nine banks, from which 105 respondents participated in this study. The results indicate that partnership quality may serve as a key predictor of outsourcing success. Partnership quality was found to be influenced positively by business understanding, commitment, communication and top management support. However, relationship age was found to be not significantly related to outsourcing success. The implications of these findings are further elaborated.     

On the role and nature of alliance management capability in family business: Empirical evidence from a developing market

Despite the research on alliance management capability (AMC) has evolved in recent years, we still lack a clear understanding of its antecedents and performance outcomes in the context of family businesses, a setting that is inherently different from a typical firm-to-firm corporation. Collecting data from the Libyan family firms sector, we found that alliance experience, family culture (as internal antecedence), and political instability (as external antecedence) are crucial for AMC development, where the latter has a significant effect on the alliance performance of these firms. We also discuss the theoretical and practical implications of our study.     

Common good leadership in business management: an ethical model from the Indian tradition

While dominant management thinking is steered by profit maximisation, this paper proposes that sustained organisational growth can best be stimulated by attention to the common good and the capacity of corporate leaders to create commitment to the common good. The leadership thinking of Kautilya and Ashoka embodies this principle. Both offer a common good approach, emphasising the leader's moral and legal responsibility for people's welfare, the robust interaction between the business community and the state, and the importance of moral training of leaders in identifying and promoting the common good. We argue that the complex process of re‐orientating corporate priorities towards the common good requires alertness and concerted effort if both business and society are to truly benefit. As Ashoka said: ‘A good deed is a difficult thing’.     

The aims of business management

International joint ventures are progressively growing more important in LDCs. However, their activvities frequently lead to conflicts between such countries’ overall economic objectives and the aims of business management.     

Using role play to integrate ethics into the business curriculum a financial management example

Calls for increasing integration of ethical considerations into business education are well documented. Business graduates are perceived to be ethically naive at best, and at worst, constrained in their moral development by the lack of ethical content in their courses. The pedagogic concern is to find effective methods of incorporating ethics into the fabric of business education. The purpose of this paper is to suggest and illustrate role play as an appropriate method for integrating ethical concerns.Dr. Kate Brown is a senior lecturer in the Department of Finance and Quantitative Analysis at the University of Otago in Dunedin, New Zealand. She teaches financial management and a course in entrepreneurship and venture capital. Her research interests include corporate finance, regulatory economics, and issues in the teaching of finance.     

Governance decisions for the offshore outsourcing of new product development in technology intensive markets

This study addresses how buyers organize their offshore outsourcing new product development relationships. Building on transaction cost economics and resource dependence theories, we propose a model of the influence of key new product development offshore outsourcing factors on two important buyers’ governance decisions (i.e., supply concentration and degree of supplier involvement). The antecedents, drawn from the marketing, management, and international business literatures, include: three sources of asset specificity (degree of modularity, strategic value of the project, and technology specificity) and two sources of uncertainty (cultural distance and technological discontinuity). The results, derived from an analysis of 200 offshore outsourcing new product development relationships, provide new insights for academics and practitioners.