供应链中的信息风险防范刍议

供应链管理是21世纪崭新的管理模式,研究供应链管理中的信息风险,对指导我国企业在实施供应链管理过程中如何规避风险,获得最大经济效益则具有重要的实践意义。文章从“委托—代理”机制和牛鞭效应两个角度出发,分析了供应链管理中存在的信息风险,并进一步试图通过利益分成及风险分担机制的建立来有效地激励和约束企业行为,利用信息技术促进企业间信息共享。     

供应链中信息共享存在的问题与对策研究

本文对信息共享进行了探讨，主要分析了信息共享的难点所在，进而提出了信息共享的几种对策。最后指出，供应链管理的本质是实现有效的信息共享，信息共享能够提高供应链关系的绩效。     

供应链管理中的信息风险及对策分析

供应链管理作为21世纪崭新的管理模式，适应了我国入世后企业所面临的全球经济竞争的时代特征。而研究供应链管理的信息风险对指导我国企业在实施供应链管理过程中如何规避风险，获得最大经济效益则具有重要的实践意义。本从“委托－代理”机制和牛鞭效应两个角度出发分析了供应链管理中存在的信息风险，并进一步在理论分析的基础上，试图通过利益分成及风险分担机制的建立来有效的激励和约束企业行为，利用信息技术促进企业间信息共享。     

基于信息共享角度的供应链牛鞭效应研究

探讨了供应链中牛鞭效应的起源和发展,从牛鞭效应的成因、量化、控制和弱化几个方面对相关文献进行了归纳,并重点总结了减小牛鞭效应的基本方法——供应链信息共享的研究现状,分析比较了国内外学者的研究成果,为供应链管理的进一步研究打下基础。     

浅谈供应链牛鞭效应

牛鞭效应是供应链管理中人们一直在讨论的话题。本文通过信息经济学的相关理论，分别从信息搜索与合作博弈两个方面深入分析了牛鞭效应的应对策略。信息搜索是企业的个人行为，会为此付出搜索成本，所以解决牛鞭效应的最好方式应该是上下游企业的合作与信息共享，该过程中由于信息不对称，势必存在道德风险，委托人必须设计相应的激励机制，实现合作双方的激励相容，疏通信息链打造完美供应链。     

供应链中的“牛鞭效应”研究

牛鞭效应是指供应链中的需求信息在从下游往上游传递的过程中发生的一种扭曲放大的现象。牛鞭效应形成的原因主要有需求预测、库存管理、批量定货、交货周期、价格波动等。“牛鞭效应”对供应链管理带来很大危害 ,产生一些负面效应 ,所以必须采取相应的缓解措施     

供应链企业信息共享系统的构建——消除供应链牛鞭效应的负面影响

由于信息在供应链传递过程中经过一系列的环节,每个环节上的企业都会从自身的角度去收集信息、分析与处理信息、传递信息,致使信息由供应链的始端传递到供应链的终端,必然会导致信息的失真。信息的失真,也就必然会影响供应链上企业的决策。因此,在供应链上建立信息共享系统显然非常必要。本文专门就东风汽车悬架弹簧公司为例,探讨供应链上信息共享系统的构建。     

基于供应链管理的信息风险及防范对策研究

供应链管理作为21世纪崭新的管理模式,适应了当今信息时代我国企业所面临的全球经济竞争的时代特征。研究供应链管理中的信息风险对指导我国企业在实施供应链管理过程中如何规避风险,获得最大经济效益则具有重要的实践意义。     

电子商务环境下供应链管理的模式及策略

随着电子商务的飞速发展,供应链管理的作用凸现。本文综述了供应链管理的定义、内容,分析了供应链管理与电子商务的相互作用,阐述了电子商务环境下供应链管理体系的构建问题,给出了电子商务环境下的供应链管理的模式图,并对加强供应链管理的策略进行了研究。     

供应链中信息共享存在的问题与对策研究

本文对信息共享进行了探讨,主要分析了信息共享的难点所在,进而提出了信息共享的几种对策。最后指出,供应链管理的本质是实现有效的信息共享,信息共享能够提高供应链关系的绩效。     

信息系统对组织中信息活动与价值活动的影响分析

本文从对组织的信息活动与价值活动的认识入手,分析了信息系统对组织的信息活动与价值活动的影响.作者认为,无论信息系统对组织的管理、决策、竞争等方面产生何种影响,只有围绕组织的价值链不断创新,才能全面提高信息系统在组织中的地位、作用和影响力.     

公允价值信息披露质量标准研究

自2006年财政部颁布新企业会计准则以来,公允价值在会计实务中的应用日趋普遍,但我国在公允价值信息披露质量要求方面仍存在不足。公允价值信息披露除了应符合一般会计信息质量要求以外,还应当遵循充分披露原则、成本效益原则、透明性原则,惟有如此,才能在改进披露方式、完善会计信息体系的同时,充分保障各利益相关者的合法权益。     

供应链管理中的牛鞭效应问题研究

牛鞭效应对供应链性能和绩效产生了严重的影响。本文分析了牛鞭效应的成因,并给出了弱化牛鞭效应的对策措施。     

Information Technology Competence and Value Creation in Supplier-Customer Relationships

Abstract

IT has been proven to have revolutionized business reality in its totality. As such, modern information technologies (IT) may also have an impact on business relationships. However, a detailed analysis of the impact of IT on relationships is still missing. This paper, therefore, provides a discussion of the interplay between IT and relationship variables, i.e., relationship functions, trust and relationship value. An analysis of over 100 German supplier-buyer relationships shows that the impact of IT is not as straightforward as all too often postulated. Moderate levels of IT competence are proven to be the worst-case scenario and as such the main managerial conclusion of this paper is to avoid half-hearted utilization of IT in business relationships.     

The Value of Information Integration in Meeting Delivery Dates

In this article, we consider the value of shared information within a business network. To make the problem concrete, we focus on a specific operational problem: How the final supplier to the customer determines promised delivery dates. In a traditional supply chain, the final supplier has little or no information on the delivery performance of intermediate suppliers and thus, has limited information with which to set delivery dates. On the other hand, in an information-integrated business network, the final supplier's enterprise resource planning (ERP) system can interact with all the intermediate suppliers' ERP systems to determine exactly how far ahead or behind schedule the network is in meeting the needs of a specific customer. This information should improve the final supplier's ability to set realistic delivery dates. We attempt to quantify the value of this information and determine precisely why it is valuable so that management can best exploit information integration.

We use a modeling approach in this research, beginning with simple analytic models and progressing to more realistic simulation models. Our analytic model establishes an important principle: Information integration not only significantly improves the average on-time delivery performance of a business network, but also dramatically improves its worst-case performance. Because customer dissatisfaction is generally associated with worst-case performance, information integration may be highly beneficial even if its effect on average on-time delivery is small. Simulation models allow us to compare the performance of more realistic business networks. These models suggest, for example, that the value of information integration is dependent on both the structure of the network itself (whether serial or arborescent) and on the typical customer order date in the production cycle. These insights allow us to begin to identify the types of business networks in which information integration will have the highest value.     

SCM协议不可诉补贴条款简析

SCM协议第八条和第九条对不可诉补贴的识别和救济作了规定,但根据协议第三十一条,不可诉补贴条款临时适用至1999年12月31日。由于在期满前成员国未按规定就是否及如何延长适用不可诉补贴条款达成一致,自2000年1月1日起不可诉补贴条款失效。协议第八条列明的三种专向性不可诉补贴因此成为可诉补贴,受协议第三和第五部分关于可诉补贴有关规定的约束。     

PERSPECTIVES ON LOGISTICS VS. SCM: A SURVEY OF SCM PROFESSIONALS

Despite some movement toward consensus on the definition of supply chain management (SCM), there are multiple perspectives on the concept — and its association with logistics. This paper reports results of a survey of SCM professionals regarding their views of SCM, along with its facilitators and barriers. In general, these executives prefer broad, multi‐functional perspectives as opposed to more narrow perspectives of SCM. According to the survey, the leading facilitators of SCM implementation were relational rather than technological. In addition, internal or employee resistance appears to be more of a barrier to SCM implementation compared to external (customer and supplier) resistance.     

中国股市会计信息的价值相关性研究综述

随着我国加入世贸组织及资本市场与货币市场的发展,上市公司会计信息的质量已日益成为人们关注的焦点,而会计信息的价值相关性是极重要的信息质量属性。本文在简要阐述国外会计理论界对股市会计信息的价值相关性研究的基础上,对我国股市会计信息的价值相关性研究的内容、研究方法、研究成果进行综述。     

OA办公系统在多元化集团信息化管理中的应用价值

为推动多元化集团信息化建设,提高企业管控能力和水平,结合多元化集团的办公特点,多元化集团有必要规范文件审批流程,提高文件审批速度,必需解决信息共享差、沟通效率低以及文档共享等问题。以金蝶OA办公系统为例,可以根据用户特点和需求定制信息化管理平台架构,轻松实现协同审批管理、公文处理、流程管理、知识中心、档案管理、资源管理、互动沟通等诸多功能。为了OA办公系统在多元化集团企业信息化管理中更好地应用,需要企业领导重视,做好事前规划设计,建立一支技术过硬的信息化管理人才队伍,完善相关硬件设施,更要重视信息化平台日常的维护。实现办文、办事、沟通、协作、共享上的高效管理。     

Information Gathering and Customer Value Creation in Business-to-Business Services:

Regardless of whether a product or a service is offered, or whether the customer is an organization or a final consumer, the company that adopts a market orientation (seeks to gather information on the customer and to offer the highest value to the customer) has the greatest potential for success in the marketplace. This study examines whether the adoption of business-to-business services by customer firms is influenced by the perceived level of market orientation of the service provider. Empirical results from the telecommunication industry showed that if the vendor firm were perceived to gather relevant customer information and to provide a more valuable service offer to the customer firm, the customer would weight the value of the service offer more highly in the adoption decision. Managerial implications and directions for future research are presented in the concluding section.