Study on enterprise cost strategy implementation methods

Based on comparative analysis of different perspectives related to enterprise strategic cost management or strategic management process, the author considers that the process of strategic cost management includes two major steps as strategy formulation and strategy implementation. The cost strategic management methods can be classified as cost strategy formulation methods and implementation methods according to the strategic cost management process; and the cost strategy implementation methods are divided into strategy implementation basis confirmation method, organizational implementation method, supervision （surveillance） and variance （performance） analysis ＆ adjustment method according to the contents to be implemented.     

物流成本所面对的问题及对策

物流成本是指在企业物流活动中,物品在空间位移(包括静止)过程中和时间上所耗费的各种资源的物化劳动和活劳动的货币表现总和。文中论述了战略成本管理降低物流成本的实际意义。     

从美国西南航空看成本领先战略下的财务管理

成本领先战略是企业经常使用的竞争战略之一,成本领先战略下的财务管理要求财务管理工作围绕企业战略展开,并以战略实现为最终目标.     

Management roles in the implementation of participative management systems

Although participative management supposedly cures the ills of low morale and productivity, managers in these organizations are often frustrated with their jobs. Part of this frustration may come from not understanding their changing roles in participative work systems. In this paper I introduce a model of the cycle of participative management which outlines the stages of organization maturity and the appropriate management roles for each stage. I also discuss how the manager acts as a Leader, Facilitator, Enabler, and Coach. My purpose is to help Human Resource Managers understand how management roles will change as the organization evolves to a mature participative work system and to show how they can support this challenging transformation.     

Compensation systems for green strategy implementation: parametric and non‐parametric approaches

This paper presents a design for compensation systems for green strategy implementation based on parametric and non‐parametric approaches. The purpose of the analysis is to use formal modeling to explain the issues that arise with the multi‐task problem of implementing an environmental strategy in addition to an already existing profit‐oriented strategy. For the first class of compensation systems (parametric), a multi‐task model is used as a basis. For the second class of compensation systems (non‐parametric), data envelopment analysis is applied.Copyright © 2003 John Wiley & Sons, Ltd. and ERP Environment     

Towards a resilience management framework for complex enterprise systems upgrade implementation

The lack of knowledge of how resilience management supports enterprise system (ES) projects accounts for the failure of firms to leverage their investments in costly ES implementations. Using a structured-pragmatic-situational (SPS) case study research approach, this paper reports on an investigation into the resilience management of a large utility company as it implemented an ES upgrade. Drawing on the literature and on the case study findings, we developed a process-based resilience management framework that involves three strategies (developing situation awareness, demystifying threats, and executing restoration plans) and four organisational capabilities that transform resilience management concepts into practices. We identified the crucial phases of ES upgrade implementation and developed indicators for how different strategies and capabilities of resilience management can assist managers at different stages of an ES upgrade. This research advances the state of existing knowledge by providing specific and verifiable propositions for attaining a state of resilience, the knowledge being grounded in the empirical reality of a case study. Moreover, the framework offers ES practitioners a roadmap to better identify appropriate responses and levels of preparedness.     

Manufacturing strategy: Its assessment and practice

In recent years, the subject of manufacturing strategy has attracted much attention, yet it is still a relatively unresearched area. Among practitioners, unlike the term “marketing strategy,” the term “manufacturing strategy” does not have instant recognition as to its meaning, purpose, and utility.For continued progress in the research and practice of manufacturing strategy, there is a real need for practical methods of assessing the manufacturing strategy of businesses. For example, for practitioners, the assessment of manufacturing strategy is essential to the development, fine tuning, revision, and evaluation of manufacturing strategy.This study presents a method of assessing the manufacturing strategy of businesses. In the process of assessing the manufacturing strategy in thirty-five manufacturing firms, this study found several problems with the practice of manufacturing strategy and recommends some solutions.It has been reported by researchers that the task of assessing manufacturing strategy is often hampered by a lack of understanding of the term manufacturing strategy and the absence of explicitly denned manufacturing strategies within most manufacturing firms. Consequently, this study assessed the implied manufacturing strategy in the participating firms using the responses of both chief executives or equivalents and manufacturing managers. To overcome nonuniform understanding of the term among executives, multiple respondents and multiple methods using several direct and indirect questions were employed to get as good a fix on the manufacturing strategies of the firms as possible.It was found that while chief executives stressed quality, technology, etc., which would contribute to a business level strategy based on product differentiation, manufacturing managers stressed cost, and the keeping of delivery promises. This mismatch of emphasis between the two executives could be a sign of problems in the effective use of the manufacturing function.A major conclusion of this study is that executives in manufacturing firms are not sufficiently “literate” in matters concerning manufacturing strategy. However, this deficiency could be easily corrected by appropriate training in assessing, formulating, and implementing manufacturing strategy.The method used in this study for assessing manufacturing strategy could be used by chief executives and manufacturing managers to identify their implied manufacturing strategy, and to detect agreements as well as disagreements between the two. Further, the method used here could be replicated by executives in developing or reviewing the formal manufacturing strategies of their businesses.     

生产物流与物料管理

生产物流是指生产过程中,原材料、在制品、半成品、产成品等在企业内部的实体流动.在生产过程中,生产所用原材料、燃料、外购件投入生产后,经过下料、发料、运送到各个加工点或储存点,以在制品的形态,从一个生产工位流向另一个生产工位,按照规定的工艺过程进行加工、储存,借助一定的方法手段,在工位内、工位间流转,一直到成品,始终体现物料实物形态的流转过程,这样就构成了企业内部生产物流活动的全过程.     

Determinants of environmental management systems standards implementation: evidence from Greek industry

This paper employs logistic regression analysis to test a model that predicts the implementation or non‐implementation of Environmental Management Systems Standards (EMSSs) by considering various factors as explanatory variables. The dependent variable is dichotomous: industrial firms either implementing or not implementing EMSSs. From past experience we identify 15 major variables contributing to implementation of EMSSs. A sample of 259 respondents (84 implementing and 175 not) is used to estimate the parameters of the logistic regression model employing maximum likelihood. The results show an overall significant model with four of the 15 variables significant. The significance of management perception of environmental issues on their decision to implement EMSS was confirmed with regards to their perception on win–win possibilities. Pressure on companies to improve their environmental performance does not result in higher uptake of the standards. Company image and size are important factors in its decision to implement EMSS. Copyright © 2002 John Wiley & Sons, Ltd. and ERP Environment     

企业再创新的过程和实施策略

引进-消化吸收-再创新是一种十分普遍的创新行为,也是当今许多企业参与市场竞争的有力武器。文章通过分析企业再创新的创新过程,探索了企业再创新的实施策略,并总结了引进-消化吸收-再创新在中国的成功典例。     

Leadership behaviours as predictors of cost and change effectiveness

In this study it is assumed that different leadership behaviours affect organisational outcomes in different ways. Leadership has been measured using the CPE model, which embraces three types of leadership centring on change production and employees, respectively. Scales were constructed to measure effectiveness with respect to change and cost. The study was carried out in an international Swedish industrial company. A total of 49 departments were included representing 363 respondents. The data were collected at the individual level. However, all the data were aggregated and analysed at the organisational level. The main results are twofold. First, relation-orientated management is significantly related to both outcomes. Second, there are various combinations of behaviours for specific outcomes. The regression analyses revealed that the best combination for cost effectiveness consists of behaviour orientated towards relations and production. The best combination for effectiveness in dealing with change is an orientation towards relations and change behaviour. These two combinations explain about 30% of the variance in the respective criteria of effectiveness.     

应急管理及其实施

任何商业组织面临的强有力挑战之一就是应急管理.例如,一家古老的木质品公司在商业循环周期正常期间连续生产,仅因为其持续时间比预测期更长而大吃一惊;一家最大的消费品联合批发公司的主管突然意识到,他的市场已被某一竞争对手占领了--他的下属曾猜疑过这件事,但其实它已经悄悄发生了好几年.这些事件表明,未预料事件并不以惊人的危机形式出现,相反,它由组织内部一系列简单得完全被忽略的事情所引发的.     

高速公路项目成本管理与控制

在竞争激烈的路桥市场中,做好项目成本管理与控制,在合理的范围内最大限度地降低生产成本,实现企业利润最大化是施工企业所面临的问题,已是不可缺失的企业经营理念。文章从施工企业高速公路项目成本的构成出发,着重分析了项目成本管理与控制中存在的问题,并提出了相关建议。     

Nash and dominant strategy implementation in economic environments

When environments are ‘rich’, single-valued social choice functions which are implementable in Nash strategies are implementable in dominant strategies. Moreover the Gibbard–Satterthwaite impossibility theorem of implementation in dominant strategies has been extended to differential economic environments. Therefore it is important to study implementation for non-rich environments. We characterize for quasi-linear utility functions mechanisms which are implementable in dominant strategies (providing a generalization of the Groves–Clarke mechanisms) and in Nash strategies. This second type of mechanisms differ from the first only by the types of transfers they allow. Properties of these mechanisms such as balancedness, individual rationality and robustness with respect to coalitions are then studied.     

Operations effectiveness for a successful implementation of CIM

This paper looks at the important question of whether Computer Integrated Manufacturing (CIM) is a concept applicable to all manufacturing concerns. This question arises in the context of more than 15 years of struggle with CIM as a very promising strategic weapon.After the introduction to the paper, the first section discusses the role of CIM as a strategic weapon available for the operations function of any manufacturer. Although this is in fact not the case with many, perhaps most, US companies, this concept presumes that operations is considered a strategic function by the company. The benefits of using CIM as a strategic operations weapon are outlined, with particular reference to the global environment that actually necessitates its use. Thus, the importance of CIM as a response to environmental threats is emphasized.The next section examines the factors that are critical to the successful implementation of CIM, based on the observation that not every firm that tried CIM was successful. Even more disconcerting was the fact that, while effective firms can benefit from CIM, firms that are not effective to start with can actually suffer under CIM. The next section briefly summarizes four stages of operations effectiveness and examines the main supposition of this paper: the successful implementation of CIM requires that firms be in Stage 3 or 4 of operations effectiveness. In particular, many of the factors considered to be critical for success with CIM are only present in Stage 3 and Stage 4 firms and noticeably absent in Stage 1 and Stage 2 firms.In conclusion, the paper notes that all factors seem to indicate that the Stages of Operations Effectiveness (SOE) concept may provide an important guide as to which manufacturing concerns may benefit from CIM, and which firms should get control of other operational aspects of their business before trying CIM.     

工程项目成本管理中存在的问题及对策

文章主要针对施工企业现场成本管理中存在的问题,根据工程项目成本控制原则,提出相应的应对策略,并提出利用现代化和人性化的管理手段,把工程项目的施工成本控制在最低点,实现企业收益的最大化。     

企业物流成本管理存在问题及对策

在分析我国企业物流成本管理中存在问题的基础上,提出从创新物流成本管理机制、构建科学的物流成本管理制度、多方联动降低物流成本等方面对物流成本管理进行改进。     

物流成本及物流成本管理（二）

从阐述物流成本的概念入手分析了物流成本管理方法。