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来自冰封世界的蓝白军团——俄罗斯卡玛兹车队,再次用强悍的实力和成绩证明了其达喀尔拉力赛卡车组毫无争议的王者地位,绰号"沙皇"的查金所率领的卡玛兹车队再次包揽卡车组前四名,查金本人则拿下个人达喀尔卡车组比赛第七冠,再次书写了历史新纪录。 相似文献
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2009年1月18日,达喀尔拉力赛首次完成"南美之旅"。据拉力赛组委会公布的统计数字显示,在参加本届比赛的499辆赛车中,只有54%的参赛车辆跑完了全程。在这场旷日持久的鏖战中,卡车组参赛的81支车队,只有54个车队坚持到了最后 相似文献
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“老爷车”一词,最早出现在1973年英国出版的一本《名人与老爷车》的杂志上,尽管它的直译应该是“经典的古老汽车”。作为一种怀旧的产物,“老爷车”通常泛指早期使用现在仍可工作的老式汽车。 相似文献
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米其林挑战设计赛(Michelin Challenge Design),简称MCD,是米其林北美公司发起并组织的一项车辆设计比赛,国际上的个人设计师、设计团队、工作室或者公司都可以参加,迄今已连续成功举办9届。凭借米其林的行业领导地位和独特的非OEM展商身份,MCD每年的获奖参赛作品都得以在著名的国际性车展——北美国际车展(NAIAS)上亮相。这项赛事使得世界各地的设计师,无论是个人,抑或大大小小的设计公司,都可以有机会把自己的伟大设计作品展现给世人。 相似文献
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传统采购侧重于采购交易活动,供应商和采购方之间经常要进行询价、报价、还价等来回谈判,双方是典型的竞价关系。供应链采购则注重对采供关系的管理,双方是合作关系。文章分析了二者的各自特征,指出了供应链采购的新变化及其发展趋势。 相似文献
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Purchasing competence, the level of strategic integration and alignment, is a key determinant of the purchasing function's impact on overall corporate success. Previous research has revealed that the implementation of a mature purchasing performance measurement system (PPMS) can be a means to attain a high level of functional strategic integration. In this research, we develop five propositions on how PPMS should be designed to facilitate strategic integration. We challenge these propositions using data gathered from four case studies with German companies from different industrial sectors. While each of these companies pursues multiple strategic objectives within Purchasing, the PPMSs designs focus heavily on cost-related strategy and performance dimensions. Thus, our findings indicate the need to develop PPMS schemes allowing a direct linkage between financial performance and non-financial performance measures in order to incentivize the desired multiple strategic goals beyond periodical cost reduction. Moreover, such measurement systems need to be adapted at the category level of purchasing practices to obtain the desired level of pre-defined strategic performance dimensions. Hence, the level of purchasing competence is determined at category level and a PPMS must transform strategy into measurable goals at this level. 相似文献
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叶敏 《上海立信会计学院学报》2004,18(3):12-14
企业合并是一种复杂、重要的产权交易行为,而企业合并的会计方法选择也一直是会计学界最有争议的问题之一。其中购买法在会计实践中的应用最为广泛,由于权益结合法更易于使企业操纵利润,所以许多国家对权益结合法的使用施加了重重限制。而我国制度中既允许采用购买法,也没有对权益结合法的应用作出明确规定。本文在分析了购买法与权益结合法的利弊和实施条件后,提出目前我国可允许购买法和权益结合法同时使用。 相似文献
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加强物资采购管理 降低综合采购成本 总被引:1,自引:0,他引:1
当前,现代物流业飞速发展,在新的形势下如何加强物资采购全过程管理,最大限度地降低综合采购成本,已成为煤炭物资流通企业关心的工作重点。文章从采购计划管理、供应商管理、采购方式和采购渠道管理等方面阐述了降低煤炭企业物资采购综合成本的方式方法,并对降低采购成本的具体措施进行了分析。 相似文献
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Jurong Zheng Louise Knight Christine Harland Stuart Humby Ken James 《Journal of Purchasing & Supply Management》2007,13(1):69-83
Business organisations are going through rapid external environmental and internal organisational changes due to increasing globalisation, E-business, and outsourcing. As a result, the future of purchasing and supply management—as a function within organisations, as a process that spans organisation boundaries and as a profession—raises important concerns for both organisations and the purchasing professional. This paper considers a broad and rather fragmented body of empirical evidence and analyses 42 relevant empirical studies on the future of purchasing and supply management. The major findings are reported in terms of changes in business contexts, purchasing strategy, structure, role and responsibility, system development and skills. Cross-sectional comparative analyses were also conducted to examine variation by sector, firm type, people's roles in purchasing, and country. A number of major implications for the purchasing function, process and professional bodies are presented together with suggestions for future research to address significant gaps in the current body of knowledge. 相似文献
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