作业成本法在物流成本管理中的应用分析

作业成本法是适应现代企业而产生的一种成本计算方法。它促使人们对传统成本管理的企业观和成本观进行重新思索,形成了新的企业观和成本观。作业成本法在我国的物流企业成本管理中有重要的应用意义,它是改进企业内部管理的理想选择。     

基于战略管理的作业成本法和平衡记分卡

随着外部市场环境竞争的日趋激励,企业的战略管理集中于分析公司的资源与能力相对于竞争对手的优劣势,即找到自己公司的核心竞争力,根据自己的核心竞争力选择有吸引力的行业,根据行业特点及自己的核心竞争力制定公司的战略并推动企业战略的实施,实现企业战略.企业战略制定过程与企业的核心能力紧密相关,从一定意义上讲企业的战略管理主要是对自己核心能力再发现、再培育、再运用的过程.     

Integrating strategic cost management with a 3DCE environment: Strategies,practices, and benefits

The overall objective of this exploratory research was to examine the possible competitive advantages when organizations integrate strategic cost management into the simultaneous design of products, processes, and supply chains. The concept of concomitantly designing products, processes and supply chains is referred to by Fine [1998. Clockspeed. Perseus Books, Reading, MA] as three-dimensional concurrent engineering (3DCE). While many organizations have adopted concurrent engineering to design new products, few have simultaneously considered cost issues related to designing the supply chain. Fewer still were found to integrate strategic cost management with 3DCE. Thus a case study approach was deemed necessary. Based on case studies of five firms, a framework of testable propositions was developed. The initial findings indicated there is a positive relationship between the customer's and supplier's extent of participation in new product development, supplier development practices, and the integration of strategic cost management practices with 3DCE. The integration of strategic cost management with 3DCE should result in a higher level of operational performance in terms of product performance, supply chain responsiveness, and conformance to quality. Integration should also result in lower product and process costs, faster time to market, and fewer product launch problems. The overall result is a higher level of company performance and competitiveness.     

抓好战略管理实现战略制胜

本文围绕抓好战略管理,实现战略制胜这一中心,集中论述了企业战略管理中的三个重要问题:一是战略管理的必要性、重要性和紧迫性;二是战略管理中的五个基本矛盾,即组织与环境的矛盾,资源与目标的矛盾,旧业与新业的矛盾,生存与发展的矛盾,兴办企业与保护环境的矛盾;三是抓好战略管理对企业管理者的要求.     

Integrating strategic human capital and strategic human resource management

Abstract

Human capital is an important construct in a variety of fields spanning from micro scholarship in psychology to macro scholarship in economics. Within the various disciplinary perspectives, research focuses on slightly different aspects and levels of human capital within organizations, which may give opportunities for integration. The current paper aims to increase knowledge about human capital within organizations by integrating two streams of research which focus directly on human capital, but have approached human capital in different ways: strategic human capital (SHC), and strategic HRM. We describe both SHC and strategic HRM research streams and propose areas of integration, and directions for future research on human capital in organizations.     

作业成本法在物流成本核算中的应用

将作业成本法应用于物流成本核算能够大大降低企业内部生产成本,提高企业整体经济效益.但作业成本法在应用时也有不足之处,对此本文试图提出一些改进建议.     

Human resource management,strategic involvement and e-HRM technology

Associated with the emergence of internet-based human resource management technology is rhetoric predicting that such technological advances (electronic human resource management technology or e-HRM) will make HRM in organizations more strategic. Yet such a prediction is contested in the literature on the role of technology in organizations. Using a large survey data-set consisting of 5665 companies that are located in 32 different countries, we use non-recursive simultaneous equation models with instrumental variables to empirically evaluate competing theoretical perspectives in this literature. We find and show that strategic HR involvement and greater e-HRM capability are both directly and reciprocally related supporting both theoretical perspectives but also showing each is not mutually exclusive. We discuss the implication of these results for human resource management theory, practice and future research.     

Role of supply chain management in target costing

Standard costing is used as a control for product costing. But with life cycle becoming shorter, costing should be done at the design and development stage of a product. This is achieved through target costing.The implementation of target costing and target pricing is done with the ultimate purpose of cost reduction, cost understanding, continuous improvement, competitiveness, early purchasing and supplier involvement, and improved design and accountability by manufacturers. The study explores the participation of the purchasing and supply chain management＇s role in target costing and target pricing process. Supply management plays an active role in monitoring the ongoing cost and performance of suppliers during the early stages of product development. Implementation of target costing and target pricing in various organizations are also explored. Leading Japanese manufacturers have used target costing and target pricing systems to their advantage and the paper also examines the adaptation of the Western companies to these proactive cost management techniques to improve their product development processes.     

The co-ordination of strategic initiatives within global organizations: the role of global teams

Given the growth in the globalization of organizations, the ability to co-ordinate initiatives of the headquarters and subsidiaries is rapidly becoming a major concern of management. The use of global task teams is explored in this paper to address co-ordination in global networks. A theoretical framework is developed to derive a model for the use of global teams as co-ordinating mechanisms of strategic initiatives in a global organization. The use of teams as a means to intervene between headquarters and subsidiaries is explored, illustrating the unique social capital of global teams. In addition, the potential issues in managing task teams in global organizations are discussed.     

浅析作业成本法在企业成本控制中的应用

文章对作业成本法进行了全面的介绍,认为作业成本法是当前企业进行成本控制的有效方法,也是我国企业进行成本核算和成本管理的必然选择。     

业务外包——公司战略性的经营本领

文章简要介绍了业务外包的背景及活动现状,并从理论和实践的角度论述了业务外包是企业必须掌握的一项战略性的经营本领。     

浅议企业战略成本抑减

本文分析了成本抑减与成本控制、战略成本抑减与传统成本抑减的区别与联系，提出了实现战略成本抑减应采取的措施，以期为相关研究提供参考。     

Effects of strategic human resource management on strategic vision

It is pertinent for organizations that operate in a highly competitive environment to pursue a strategic vision. This study explores the effects of strategic human resource management (SHRM) on the implementation of a strategic vision. Other constructs of importance in the model include leadership, commitment and organizational structure. A total of 400 questionnaires were sent by mail to organizations of various industries and the total number of respondents was 104. Leadership was found to be significant in eight out of ten of the hypotheses, thereby indicating that the leadership of an organization plays an extremely important role in the achievement of a vision. Also, SHRM functions such that HR planning, recruitment and selection, rewards and compensation as well as training and development have significant effects in the achievement of different visions. For the vision of regional growth, leadership and organizational structure was found to be significant. Where market growth is pursued, leadership, reward system, commitment, training and staffing are significant. In the case of a strategic vision of mergers and ventures, only leadership was found to be significant. The only significant factor in the vision of low cost and productivity is planning. For a vision of customer focus and innovation, leadership and selection are the significant factors. Where innovation and product development are pursued, only planning is significant. For organizations that pursue cluster visions, the factors that are significant include leadership, commitment and selection.     

战略性供应商细分--一种有效的供应商管理模式

两种截然相反的供应商管理模式 实践界与理论界对如何最优地管理供应商的问题有两种截然不同的模式.     

战略性供应商细分——种有效的供应商管理模式

实践界与理论界对如何最优地管理供应商的问题有两种截然不同的模式。     

构建以战略为导向的预算管理体系

本文针对我国许多大型企业在进行预算管理的过程中,重视短期目标,忽视以战略为指导,从而导致许多问题的现状,提出了要构建以战略为导向的预算管理体系,并分别从战略预算的目标、编制、执行与控制、考评以及保障体系等方面作了系统的论述。