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随着高校办学规模的不断扩大,高校的固定资产投入也不断增加。但目前我国高校固定资产管理工作普遍存在一些问题,笔者从这些问题出发,提出必须加强认识、完善管理机制、规范核算方式等一系列解决措施。 相似文献
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高校固定资产管理绩效评价体系构建 总被引:3,自引:0,他引:3
固定资产是高校进行教学、科研的重要物质基础,但目前高校固定资产方面存在管理制度不健全、使用效率低下等许多不利因素,因此本文提出了构建高校的固定资产管理绩效评价体系,分析如何有效使用、合理配置高校固定资产,探寻一种可操作的资产运作和管理综合评价方法,以提高固定资产的使用效率。 相似文献
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本对高校地固定资产管理存在的问题进行了探讨,通过分析问题存在的原因,提出了加强高校固定资产管理的对策。 相似文献
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国有企业固定资产管理存在的问题及对策 总被引:2,自引:0,他引:2
本文针对当前国有企业固定资产管理存在的主要问题,强调指出了加强固定资产管理,实现保值增值的重任;当前国有企业固定资产管理存在的主要问题;并有针对性地提出解决问题的对策. 相似文献
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企业的发展离不开对固定资产的管理,因此应切实做好企业固定资产管理的相关工作。做好企业固定资产管理并非易事,本文就企业固定资产管理过程中出现的相关问题进行探讨,并提出了促进企业固定资产管理的相关建议,希望能促进我国企业的不断发展。 相似文献
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当前,行政事业单位固定资产管理存在诸多问题和漏洞,必须采取有效措施,加强对行政事业单位固定资产管理,提高固定资产使用效益,保障固定资产的安全和完整。文章在分析存在的问题的基础上,提出相应的管理措施。 相似文献
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供电企业固定资产管理中存在的问题及改进建议 总被引:1,自引:0,他引:1
供电企业是资金密集型企业,固定资产是供电企业的主要资产,大部分供电企业的固定资产占资产比例超过50%,有的甚至超过90%,可见管理好固定资产是供电企业资产管理的一项重要工作。 相似文献
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Christina W.Y. Wong Kee-hung LaiT.C.E. Cheng Y.H. Venus Lun 《International Journal of Production Economics》2012,135(2):584-594
As the management of returned products is fast becoming a business trend caused by pressure for compliance, asset recovery is increasingly viewed as a fertile area for firms to reduce cost and improve quality. Environmental management is a viable approach for Chinese manufacturers to respond to the escalating international quest for conserving the environment, to tackle the problem of rising raw material costs, and to improve product quality by analyzing returned products. To reach the goals of cost reduction and product quality improvement, manufacturers need to understand how asset recovery can be leveraged through procedure-based practices and stakeholder support to enhance performance. Product type, characterized by different levels of demand uncertainty and time-to-market, may affect the outcomes of asset recovery adoption and should also be taken into account. Drawing on the environmental management and business logistics literature, we provide empirical insights on asset recovery adoption using survey data collected from export-oriented Chinese manufacturers. We find that asset recovery and stakeholder support are complementary in strengthening manufacturers' financial performance regardless of product type. In addition, the performance impact of asset recovery can be substantial when manufacturers' environmental management practices are less procedural, allowing flexibility in the logistics management of product flows. 相似文献
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Customer relationships can be conceptualized as market-based assets. Links have been shown between management of these assets and the creation of shareholder value. However, the business-to-business applications of customer asset management seem to lag behind the applications suggested in a business-to-consumer context. This occurrence is possibly related to an over-emphasis on customer lifetime value-based approaches that do not cover the complexities of business-to-business relationships. The authors posit that customer asset management applications should pay attention to all four drivers of shareholder value: revenue, cost, assets, and risk. Using as their basis a review of literature and the findings of an empirical research process consisting of three longitudinal case studies, the authors develop a conceptual framework, identify four research propositions, and outline 11 ways of managing business-to-business customer relationships for increased shareholder value. The findings from the case studies suggest that B2B firms are able to acknowledge all suggested shareholder value drivers. Findings also suggest that firms should develop customer portfolio models and differentiate their customer management concepts in order to move customer asset management beyond traditional acquisition–retention optimization. 相似文献
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ISO9001质量管理体系的核心思想是四个"凡事"的思想,在高校基建管理中具有重要的指导意义.在高校基建管理工作中开展ISO900i质量体系认证工作是当前现代大学制度体系建设中高校现代基建管理制度体系建设的客观要求.文章研究了ISO9001质量管理体系在我国高校基建管理工作中的应用问题.首先阐述了ISO9001质量管理体系及其核心的思想,然后介绍了我国高校基本建设管理工作的特点,结合ISO9001质量体系认证工作的实践,论述了ISO9001质量管理思想在高校基建管理实践中的重点问题及其具体成效,并提出了基于高校基建管理特色的ISO9001质量管理思想的实现途径. 相似文献
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ISO9001质量管理体系的核心思想是四个“凡事”的思想,在高校基建管理中具有重要的指导意义。在高校基建管理工作中开展ISO9001质量体系认证工作是当前现代大学制度体系建设中高校现代基建管理制度体系建设的客观要求。文章研究了ISO9001质量管理体系在我国高校基建管理工作中的应用问题。首先阐述了ISO9001质量管理体系及其核心的思想,然后介绍了我国高校基本建设管理工作的特点,结合ISO9001质量体系认证工作的实践,论述了ISO9001质量管理思想在高校基建管理实践中的重点问题及其具体成效,并提出了基于高校基建管理特色的ISO9001质量管理思想的实现途径。 相似文献
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Understanding liability of foreignness in an Asian business context: A study of the Korean asset management industry 总被引:1,自引:0,他引:1
This study provides an in-depth understanding of the liability of foreignness (LOF) in an Asian business context. Based on previous literature, we distinguish the two distinct cost components that comprise LOF: The cost of foreignness and the cost of multinationality. Whereas the former refers to the costs incurred by foreign firms when they develop location-specific advantages in a host country environment, the latter refers to the costs associated with an MNC’s multinational operation, more specifically, transferring firm-specific advantages from the home country (or elsewhere) and adapting them to a particular host country context. Based on this distinction, we investigate whether and how persistently each of these costs exists in an Asian business environment. Our data on the Korean asset management industry support the presence of both costs, resulting in lower performance increase of foreign firms relative to local ones from utilizing location- and firm-specific advantages, respectively. Furthermore, in our study setting, compared to the cost of foreignness, the cost of multinationality persists longer in the market, suggesting that the latter is more difficult and takes a longer time for MNCs to mitigate than the former. Our results provide important insights into detailed aspects of strategic challenges confronted by MNCs in the Asian business context from which they can derive effective strategic responses. 相似文献
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Borje O. Saxberg 《R&D Management》1985,15(1):31-40
There are problems in managing successful interdisciplinary research when resources must be drawn from across departmental bounds. The action research model provides a means for the interdisciplinary group to explore the problem constellation and introduce change. The application of this model to overall interdisciplinary policy management is illustrated for a group of health research centres in an academic Health Sciences Centre and for the Technology and Engineering area of a technology organization. For both, the application of the action research model introduced an improved basis for conducting interdisciplinary activities in discipline oriented organizational settings. 相似文献