企业和谐管理与人力绩效的关系

随着社会经济的快速发展以及企业管理模式的不断创新,企业按照和谐理念对企业的组织目标进行和谐管理显得越来越重要,和谐管理体现的是人本思想,与人力绩效联系密切,企业可以通过和谐管理实现人力绩效的提升,而人力绩效的提升反过来就会促进企业目标的实现。本文主要介绍了企业和谐管理的内涵和目标要素,着重分析了和谐管理与人力绩效的关系,并就影响二者之间关系的因素进行了探讨和研究。     

县级供电局企业财务集中管理模式研究(系列四)

现代企业财务管理是现代企业制度得以有效运转的首要环节之一,也是实现企业价值最大化的核心管理,必须建立起以实现企业价值最大化为核心目标的现代企业财务管理理念.文章对县级供电企业财务集中管理模式的研究,以全面预算管理、绩效考评管理、财务管理信息化理论为基础,针对县级供电企业财务管理模式现状进行调研,结合南网方略和省公司的创先工作目标,探求适合县级供电企业的财务管理模式,设计管理模式的框架.     

快速变化环境下企业绩效管理模式的系统重构

战略绩效管理以及与之相匹配的主要工具BSC、KPI,是近些年国内外理论界和企业界推崇的绩效管理模式和工具。然而,几年的实践检验,很多企业尤其是那些内外部环境变化较快的企业发现,当前的战略绩效管理模式对他们开始不适用。那对于这些企业,该采用怎样的绩效管理模式来提升业绩和实现可持续发展呢?在当前企业绩效管理模式研究基础上,分析了快速变化环境对绩效管理的挑战,并对企业绩效管理模式进行系统重构,以适应环境快速变化。     

X银行应用平衡计分卡的几点探索

作为现代金融业,实现企业价值最大化已成为银行普遍追求的管理目标。平衡计分卡的理念更加注重组织的价值创造,从企业战略出发对内部员工的绩效及创造的价值进行优化整合,由此改进其经营理念,实现现代化的组织管理。本文就以平衡计分卡的基本理论和商业银行的业务特点为基础,结合X银行的具体情况,论述其建立以BSC为核心的绩效评价体系的可行性及应用,为我国银行业进一步提高绩效管理提供理论借鉴。     

浅谈现代企业经济管理模式的规范化

经济管理是确保企业资源的有效整合、体现企业经济价值、实现企业经济效益、追求最大化企业利润的管理模式。以市场为导向的经济管理模式是一种帮助企业适应激烈的市场竞争、实现其最大化的经济效益的先进性管理理念。该管理模式的形成与社会的发展密不可分,为了促使企业走上一条自主发展的道路,企业内部的经济管理模式需要开展工作总结和未来规划,建立起较为合适的管理团队和部门,确保现代企业的的发展与世界经济浪潮的内在一致性。     

提高员工积极性 增强企业竞争力

随着我国经济的发展,企业面临着良好的发展机遇和巨大的挑战。如何通过加强绩效考核与管理,提高员工的积极性、主动性与创造性是企业面临的主要课题。整合绩效管理是提高企业员工积极性的主要方式,本文从整合绩效管理的基本内涵出发,对企业如何加强整合绩效管理,提升绩效管理的效率与质量,促进企业实现可持续发展进行探讨和分析。     

基于经济增加值(EVA)的企业价值管理探析

20世纪80年代以来,随着价值理念的再次兴起,以"价值管理基础"和"股东价值分析"为主要内容的企业价值管理在理论体系构架和企业实践应用中得到了快速发展.美国思腾思特公司推出以反映企业资本成本和资本效益的经济增加值(EVA)指标体系,能够全面衡量和评价企业使用投入资本为股东创造价值能力.文章从价值管理理论发展和实践入手,通过分析EVA对企业价值管理的驱动和制约因素,提出基于经济增加值(EVA)的价值管理流程、管理模式及对策措施,为企业进一步提升管理水平、提高经营绩效、实现价值增值提供借鉴和参考.     

整合供应链绩效多级模糊评价研究

在供应链之间的竞争模式下,供应链整合能力是企业达到良好绩效的强有力支撑,因此提升整合供应链绩效考核能力已成为一种新的提升企业竞争力进而提高企业绩效的管理理念。文中首先构建了整合供应链绩效评价指标体系;然后基于多级模糊综合评价构建评价模型,并进行实证分析以说明模型的实用性;最后依据评价结果给出企业提高整合供应链绩效的相关建议。     

国内企业文化研究综述

企业文化是企业经营理念、管理模式、价值取向的集中体现,是企业管理的全新境界。随着竞争的加剧,更多的人认识到企业的竞争不仅仅是产品的竞争、市场的竞争,还有文化的竞争。文章整合了国内企业文化的一些现状,总结了了企业文化与经营绩效的关系,为进一步探索企业文化提供了参考。     

宝钢股份宝钢分公司 实践卓越绩效标准，追求卓越品质

宝钢分公司是宝钢股份的核心企业。为实现宝钢股份"建成全球最具竞争力的钢铁企业"的战略目标。宝钢分公司积极推进卓越绩效管理模式,持续追求卓越品质。一、强化战略管理.推进卓越绩效管理为实现"建成全球最具竞争力的钢铁企业"的战略目标,宝钢股份强化战略管理.实施精品战略,基本建成了汽车板、造船板、电工钢、石油管和高效建筑用钢等精品生产基地。宝钢分公司坚持"为用户创造价值,为股东创造价值"的经营理念,积极推进卓越绩效管理,广泛与世界一流水平"对标",致力于为社会和用户提供世界一流的产品和服务,促进了企业综合竞争力的持续提升。目前,宝钢分公司已成为世界第二的单体钢铁生产基地,与中国汽车工     

Cost management and value creation: the missing link

Understanding of the relationship between the costs of the firm and the value the firm provides to its customers is the key to the ability of the firm to reach its profit potential. From this perspective the firm needs to have a thorough understanding of its activities, their costs and their relation to market prices. Advanced cost management studies and practices suggest a variety of different tools that help us understand the relationship between value and cost. However, most of these studies provide us with qualitative tools only. An exception is studies related to product cost planning, as in the case of target costing or value analysis/value engineering. This paper, while being a part of emerging literature on strategic cost management, extends the existing knowledge of the relationship between costs and value by introducing the value creation model (VCM). In particular, the VCM model defines the firms' cost structure in terms of value added, non-value added but required activities, as well as of waste. A firm's cost structure is aligned with value attributes embedded in products and services. The VCM model seeks to understand the trade-off between what the customer is willing to pay for a product/service bundle (value) and the cost the firm bears to provide what the customer desires. Based on these trade-offs, VCM defines value multipliers, which help the firm determine which activities the firm should focus on in order to develop a competitive advantage.     

Corporate Value, Managerial Stockholdings and Investments of Japanese Firms

We use a simultaneous equation model which treats firm value, investments and management ownership as endogenous to the firm. Our results show a feedback relation between corporate value and management ownership, i.e., corporate value is positively impacted by management ownership, which in turn is positively impacted by corporate value. Corporate value also affects investments made by the firm. We also find that the effect of the main bank on corporate value is positive but only up to a certain point; then, it turns negative. Supporting the argument that keiretsu firms have lower agency cost, we find that firms belonging to a keiretsu have higher valuations during the sample period. Finally, we find that management ownership increases as the ownership of the main bank, ownership of institutional holders and cross‐holdings decreases, suggesting a substitution effect among these monitoring forces. Our results indicate that ignoring the web of these relationships leads to incorrect inferences.     

Firm value,managerial confidence,and investments: The case of China

The purpose of this article is to test empirically the impact of Chinese managerial confidence on firm value through investment decisions. We use a simultaneous equation model, which treats firm value, investments, and managerial confidence as endogenous to the firm. With a sample of 329 Chinese listed firms and a confidence measure based on management shareholding, the 3SLS regression results show significant interactions among the three variables. Firm value has a positive impact on managerial confidence while the latter's impact on the former turns from positive to negative at a certain point. The results suggest a non‐monotonic relationship between managerial self‐confidence and firm value and imply an optimal level of managerial confidence. Therefore, while the leader selection process encourages confident talents to become decision‐makers, proper measures are required to prevent the confidence transformed into overconfidence.     

Entrepreneurial intervention in electronic markets: the influence of customer participation

In electronic markets, web 2.0 is emerging in a disruptive way. In this work we conceptualize web 2.0, identifying all its functionalities and firm applications. We describe technological and social changes that should brought in the firm to take benefit of the advantages of the web 2.0, as well as its relationship with knowledge management. We explain how knowledge transfer in the firm can create value through web 2.0 applications. Finally we develop a model who relates the web 2.0 and its potential to create value in the firm, adapting Amit and Zott (Strategic Management Journal 22: 493–520, 2001)’s dimensions to the web 2.0 particular case.     

QUANTITATIVE ANALYSES OF MANAGEMENT SALARY DIFFERENTIALS

Abstract This paper reviews the practical value of a number of quantitative models of management pay structures at the level of the firm. The aim is to identify the practical, operational value of these models to salary administrators. Models developed in the last twenty years by Roberts (1956), Peason (1967), Simon (1957), Lydall (1959), Thorelli (1965) and Paterson (1972) are reviewed and their practical weaknesses highlighted. It is concluded that models of this nature are of considerable conceptual value in relating some of the economic and organizational factors involved in management pay. Most quantitative models appear to have mainly academic value. However, the paper demonstrates how an approach using a mixed Pearson and Paterson model can be applied in a practical fashion to yield useful salary administration guidelines. The Pearson model is based on a Pareto distribution of managerial salaries within the firm, while Paterson's model provides definitions of authority levels associated with management jobs. The combined Pearson/Paterson approach provides the administrator with a helpful framework which allows comparison of his firm's salary structure with those of companies in similar industries as well as measurement of changes within his salary structure over a selected time period.     

薪酬粘性、高管变更与公司价值

文章选择2004年至2007年期间发生高管变更上市公司为研究样本,以薪酬粘性表征上市公司高管在企业财富分配中偏离公司业绩攫取私人收益的程度,探讨存在薪酬粘性的上市公司高管变更对公司价值将产生怎样的影响。研究发现薪酬粘性越严重的上市公司高管变更所引起的公司价值变动越显著,与民营上市公司相比,存在薪酬粘性的国有上市公司高管变更公司价值提升更明显。     

Frequent acquirers and management compensation

We find positive contemporaneous, short-, and long-run effects of an increase in the acquisition rate on management compensation. A positive bidirectional causality exists between acquisition frequency and management compensation. A higher firm value is likely to associate with higher acquisition frequency. Acquisition rate has a positive impact on the market share. Acquirers with lower market share are more likely to become frequent acquirers. A causal order follows from lower market share to higher acquisition frequency to higher firm value to higher management compensation. The impact of acquisition frequency on management compensation is higher for value-enhancing acquirers relative to value-destroying acquirers.     

风险投资公司的评价研究:从项目的角度

基于目前风险投资市场上优秀项目占主导地位这一现状,从项目的角度,以充分识别自身优劣势为基础,建立一个包含风险投资公司背景、人才及管理支撑、资金支持、市场支持4个一级指标,15个二级指标的集合,运用模糊综合评价法,最终帮助项目筛选得到一个能优势互补的风险投资公司。通过案例分析证明,所提出的指标体系能较好地反映项目的需求,该方法对解决项目与风险投资公司之间匹配问题有较大实践意义。     

电子商务条件下我国物流模式的选择——综合物流代理模式

本文针对电子商务条件下现代物流的新特点和我国物流现状,提出在新的条件下选择适合我国国情的物流模式,即综合物流代理模式。它是由一家在物流管理经验、人才和技术上均有一定优势的企业通过建立一个综合物流代理的管理体系,对电子商务交易中供求双方的所有物流活动进行全权代理的业务活动模式。     

Valuation effects of earnings management on hotel firm value

This study investigates the valuation effects of earnings quality on a hotel’s firm value between 1991 and 2017. A unique perspective from the financial crisis period is utilized to explore the changes further when hotel firms face financial distress. We adopt the ordinary least squares (OLS) regression method in this study. Generalized Least Squares (GLS) regression and Petersen’s Clustered Standard Error Model to confirm the validity of results. Seemingly unrelated regressions (SUR) analysis is adopted to compare the impact of the financial crisis on subsamples of low and high Altman Z-scores and subsamples of non-Big-4 and Big-4 firms. Substantial evidence supports our assertion that increased discretionary accruals and earnings management bring down earnings quality and, in turn, decrease a hotel’s firm value. Results reinforce that the 2008 financial crisis had an impact on the relationship between earnings management and hotel firm value. The negative effect that discretionary accruals and earnings management have on hotel firm value is mitigated for hotel firms with low credit strength or not audited by one of the Big-4 firms. Stockholders of hotel firms should be aware of the impact and enforce additional measures to control earnings management activities during a financial crisis.