PERFORMANCE MEASUREMENT: MEASURE SELECTION BASED UPON FIRM GOALS AND INFORMATION REPORTING NEEDS

Performance measurement is critically important to business success. Collecting and responding to information that does not provide management with guidance to meet established goals is counterproductive and potentially injurious to the success of the firm. This research develops a framework that allows individual firms to assess unique measurement needs in light of their stated goals, and to select performance measures most suited to addressing those measurement needs.     

从会计信息充分披露看财务报表附注的重要性

随着市场经济的日益发展 ,特别是现代股份制企业和证券市场的兴起 ,要求企业提供更为全面、完整的有效会计信息 ,以满足决策者的信息要求。针对会计人员信息的充分披露要求和企业报告模式及财务报表的未来发展趋向 ,阐述了会计报表附注的重要性。     

THE EFFECTS OF LOGISTICS CAPABILITIES ON FIRM PERFORMANCE: CUSTOMER‐FOCUSED VERSUS INFORMATION‐FOCUSED CAPABILITIES

The research presents a model that portrays customer‐focused and information‐focused capabilities as interrelated predictors of firm performance. Results show that customer‐focused capabilities are directly related to performance, but that information‐focused capabilities are not. Rather, the latter relationship is indirect: information‐focused capabilities are linked to performance via the interrelationship with customer‐focused capabilities.     

EXAMINATION OF A PATH MODEL RELATING INFORMATION TECHNOLOGY INFRASTRUCTURE WITH FIRM PERFORMANCE

This article draws on the resource‐based view of the firm to investigate the mechanisms through which information technology (IT) impacts firm performance. Research suggests that the relationship between IT and firm performance may be both direct and indirect. In this study, a path model is tested that proposes a firm's IT infrastructure resources as having both a direct impact on organizational performance, as well as an indirect effect that is propagated through its impact on an intermediate organizational resource, a firm's logistics information system (LIS). The results suggest that positive firm performance may be derived directly from an organization's superior IT infrastructure, as well as indirectly, through its enabling impact on LIS's. These findings contribute to our understanding of the nature of the relationship between IT and firm performance by exploring the value of IT at both the process and organizational levels.     

现代物流条件下物流和信息流的融合之路——物流信息化

文章从分析物流与信息流的关系入手 ,着重探讨了物流信息化的原因 ,并提出了物流信息化过程中应注意的问题和要采取的措施。     

MODELING THE RELATIONSHIP BETWEEN FIRM IT CAPABILITY,COLLABORATION, AND PERFORMANCE

The development and use of information technology (IT) have been thematic in recent literature. IT has been viewed as an enabler of internal and external firm collaboration, which is the foundation of supply chain management. Firm collaboration and information sharing, in turn, are expected to improve firm performance. A model of the relationship between firm IT capability, internal and external collaboration, and firm performance is proposed and tested, using empirical data. The findings show that firm IT capability directly impacts internal and external collaboration as well as firm performance. This finding has important implications for managers as they evaluate investment in information technologies.     

THE ROLE OF LOGISTICS IN MARKET ORIENTATION

In today's increasingly competitive environment, survival depends on two key aspects of being market‐oriented ‐ understanding the external environment and executing decisions based on that understanding. Logistics personnel are uniquely positioned to play a key role in creating and maintaining a market‐oriented organization as they are progressively gaining more responsibilities in integrating cross‐functional processes and implementing supply chain strategies. This paper explores how logisticians participate in market orientation behaviors and how a market‐oriented logistics function impacts logistics and business performance. Based on a qualitative field research study involving in‐depth interviews with seventeen logistics personnel that draws and builds upon the logistics, market orientation, knowledge management, organizational behavior, information processing, and strategic management literatures, a theoretical model of logistics market orientation and its effect on logistics and business performance is developed and propositions are presented. Findings highlight logistics' central role in generating, disseminating, reaching a shared interpretation of, and responding to market intelligence.     

REVERSE LOGISTICS: THE IMPACT OF TIMING AND RESOURCES

Although reverse logistics has become a competitive necessity in many industries, there is a lack of agreement as to when formal reverse logistics programs should be introduced. The current research examines the issue of program introduction timing (first, early, late) in the context of the automobile aftermarket industry. The findings indicate that firms developing formal reverse logistics programs early in their industries – but not first – may be best positioned; however, there is also evidence that the timing/performance relationship can be influenced by resource commitment.     

AN EMPIRICAL EXAMINATION OF SUPPLY CHAIN PERFORMANCE ALONG SEVERAL DIMENSIONS OF RISK

This research operationalizes several supply chain risk sources and investigates their relationships with supply chain performance. The responses of 760 executives from firms operating in Germany reveal that demand side and supply side risks do have a negative impact on performance whereas regulatory, legal and bureaucratic risks, infrastructure risks, as well as catastrophic risks do not. The analysis and results augment previous research regarding the impact of supply chain risks on the operational performance of firms and shareholder value and provide a detailed analysis of supply chain risk sources as contextual variables in strategic decision‐making.     

THE INTERACTION OF INTERNAL AND DOWNSTREAM INTEGRATION AND ITS ASSOCIATION WITH PERFORMANCE

The authors study how internal and downstream integration and their interaction affect logistical and financial performance within the firm. The results indicate that internal and downstream integration and their interaction affect logistical performance — that is, the higher the internal integration, the stronger the relationship of downstream integration with logistical performance. The results also suggest that logistical performance directly predicts financial performance. The results suggest that superior performance derives from the firm simultaneously integrating functions, decision‐making, and processes both within the firm and across the supply chain.     

CONSTRUCTING IMPACT FACTORS TO MEASURE THE INFLUENCE OF SUPPLY CHAIN MANAGEMENT AND LOGISTICS JOURNALS

Data from ten supply chain management and logistics journals are combined with data from the ISI Web of Science database to develop a series of impact factors. The resulting constructed impact factors provide a context for comparing and ranking leading academic supply chain management and logistics journals. They also provide an objective way of comparing the relative influence of supply chain management and logistics journals, as well as a platform for comparing their influence with that of journals in more general fields like management and business.     

大数据时代网络信息安全的风险与对策

在大数据时代复杂的网络环境下,如何利用计算机软硬件和现代管理技术来确保计算机网络信息的安全性和可靠性,已经成为亟需解决的重要问题。本文研究计算机网络信息安全面临的风险因素,并采取相关网络安全技术策略与安全管理制度来确保网络安全与信息安全。     

THE EFFECT OF INVESTMENT IN INTERORGANIZATIONAL INFORMATION TECHNOLOGY IN A RETAIL SUPPLY CHAIN

The primary purpose of this research was to investigate the effect of investment in information technology in a supply chain. The results of that investigation are presented by focusing on an empirically tested supply chain relationship model containing both behavioral and operational constructs. The four behavioral constructs represented in the model are relationship trust, relationship commitment, relationship dependence, and long‐term relationship orientation. The four operational constructs represented in the model are retailer investment in interorganizational information technology, perceived supplier investment in interorganizational information technology, logistics efficiency, and logistics effectiveness. Among other findings, the results of the investigation found that perceived supplier investment in interorganizational information technology has a significant and positive effect on logistics efficiency.     

浅析SA8000对我国外贸的影响及对策

随着国际经济一体化的发展和贸易的自由化趋势 ,关税和传统非关税壁垒的作用日渐削弱 ,使技术贸易壁垒的使用不断盛行 ,如今一种新的贸易壁垒———社会责任标准 (SA80 0 0 )也走近中国 ,并对我国外贸出口造成不利影响。我国政府和企业应当引起重视 ,尽快采取相应措施 ,不断提高我国产品出口的国际竞争力。