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成本管理新模式——Kaizen成本制度   总被引:5,自引:0,他引:5  
Kaizen成本制度是日本的Kaizen企业文化在成本管理上的具体体现。本文对Kaizen成本制度的涵义、主要特点、基本步骤、目标确定和业绩评价进行了系统的介绍,对半生命周期模型在成本改进中的运用进行了探讨,分析比较了Kaizen成本制度与标准成本管理、成本企画之间的关系,并就这种成本制度实施过程中可能遇到的适用范围、组织文化等问题进行了讨论。  相似文献   

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半生命周期--持续改进的标尺   总被引:1,自引:0,他引:1  
半生命周期模型揭示了企业在持续改进过程中各种“缺陷”水平改进程度与时间的关系。本文对持续改进半生命周期规律的发现、模型建立与检验及其复杂性矩阵进行了系统的介绍,分析比较了半生命周期模型与学习曲线模型的区别与联系,并就其进一步研究的方向进行了思考。  相似文献   

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购物中心已经历100多年的发展历程,而在我国的内陆地区从总体上刚刚进入起步阶段,但由于市场潜力巨大,正逐步为零售业者、地产业者、投资业者所关注和接受。如何提高购物中心的营运能力也成了迫切需要解决的课题。  相似文献   

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P hilosophers from many different countries came to Hiroshima, Japan, in the summer of 2007 to discuss the problems of war and peace on the occasion of the Seventh World Congress of the International Society for Universal Dialogue (ISUD). The theme was After Hiroshima: Collective Memory, Philosophical Reflection and World Peace . The essays included in this volume were originally presented at that conference and reflect some of the aspects of these discussions.
In the first three parts of this introductory essay, I will address ideas conveyed by discussions during the Hiroshima conference regarding an open history, as well as various aspects of violence-prone globalization and its challenges to ethics and to peace. Then, within this context, the fourth part of this introduction will provide a brief review of some of the main themes arising out of the conference and elaborated in the essays of the volume.  相似文献   

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Management Ethics and Corporate Policy: A Cross-cultural Comparison   总被引:3,自引:0,他引:3  
This paper reports the results of a cross-cultural empirical study that investigated differences in the clarity of corporate attitudes towards ethical 'grey areas' and their influences on managers' ethical decision making. The study encompassed managers in France, Germany, Britain, Spain and the USA working in over 200 companies operating in these countries. Comparisons are made at both individual manager level and at corporate level. At the former level significant differences are found among nationalities of managers themselves. For the latter, differences are found among companies according to the nationality of their home country rather than the host country. Despite identifying national differences in areas of gift giving and receiving, loyalty to company, loyalty to one's group, and reporting others' violations of corporate policy, the study presents evidence that clarity of corporate policy has little influence on managers' reported ethical decision making. The perceived behaviour of managers' colleagues is far more important in predicting attitudes towards decision making of managers across the nationalities surveyed. This has implications for the efficacy of the growing popularity of corporate codes across Europe. Companies should place more emphasis on intervening in peer dynamics rather than trying to legislate for managers' ethical conduct.  相似文献   

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周秀雄 《物流科技》2014,(3):111-113
6S管理已经成为企业管理的一项重要内容。文章针对仓储系统的6S管理的推广步骤、内容方向和推行6S管理要注意的问题,阐明6S管理在仓储系统中的应用,导出6S管理是市场竞争方向,是推升仓储管理营运水准的丰富内涵。  相似文献   

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The present study proposes a trickle-down model of employee empowerment in which empowerment climate at the organization level is positively related to the empowering leadership of team leaders and ultimately to individual task performance. Importantly, we hypothesize that team leaders’ and members’ narcissism can respectively inhibit and enable the cross-level empowerment process by affecting the intended distribution of decision-making authority and resources between team leaders and members. The analysis of data from 834 team members of 189 teams in 46 organizations reveals that organizational empowerment climate is positively related to team leaders’ empowering leadership when they are less narcissistic. Empowering leadership is positively related to individual task performance when team members are highly narcissistic. Finally, we observe that the combination of less narcissistic leaders and more narcissistic members is a condition under which the indirect effect of organizational empowerment climate on individual task performance through empowering leadership is positive.  相似文献   

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很多企业在发展的过程中都会遇到来自运作管理各方面的问题,如库存管理、配送管理、网络设计等。本案例全方位地介绍了2007年初中国电信股份有限公司四川分公司ADSL Modern的运作管理现状,包括需求与预测、物资采购、配送管理和仓储管理等,同时还提供了详细的库存成本、采购成本和配送成本结构信息。利用该案例提供的资料,学员们可以讨论运作管理中的需求预测、库存管理与规划、配送规划和网络设计等问题,学习如何在实际的商业实践中运用所学的运作管理理论和方法。  相似文献   

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孟祥德 《价值工程》2011,30(12):307-308
本文从东营市当前天然气运营管理现状、燃气行业的供求矛盾、燃气市场的经营秩序等方面入手分析了东营市燃气行业发展存在的问题,针对存在的问题提出了如下对策及建议,即采取政府主导并引进天然气气源、建设高压管网、实现特许经营、完善配套管理机制及实施价格联动机制等方式,为燃气行业发展创造一个良好的内外部环境。  相似文献   

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通过对荷兰公共租赁住房供给主体演变的研究与分析,发现社会资本参与公共租赁住房供给是荷兰公共租赁住房部门持续发展的一个重要因素。社会资本主要通过住房协会(直接参与)和融资(间接参与)等途径参与公共租赁住房建设、运营与管理,并在市场化改革的推动下形成了完全依靠社会资本从事公共租赁住房融资、建设、运营与管理的荷兰模式。这一模式的形成与政府的政策支持密切相关,荷兰积累的经验为我国社会资本参与公共租赁住房建设、运营与管理提供了有益的启示。  相似文献   

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曾宇晓 《价值工程》2010,29(29):171-172
技工学校的学生处于一个特殊的时期,他们渴望成长,渴望独立,但又常做出一些在外人看来很幼稚甚至愚蠢的行为;他们有了初步的是非观,但在许多事情的判断上又常常似是而非。面对这样野马似的学生,班主任的管理就显得非常重要而突出,而班主任的思维方式、角色定位以及观念则决定了管理的效果。培养出什么样的学生和人才,班主任的影响将是很大的。老庄之道有否值得借鉴的地方?在陷入迷茫时,不妨静下心来吸收精华,多作思考,或许会有新发现。  相似文献   

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A number of studies have investigated the quality of journals in Operations Management. This research steps back from these studies and investigates the exchange of ideas within Operations Management journals and between other management disciplines (Management, Marketing, and Finance) during the last decade (1998–2007). Journal citation metrics provide a measure for the exchange of scholarly ideas. Operations Management (OM) journals show a willingness to cross-pollinate ideas with other management disciplines. But, they also tend to have a higher level of self citations and lower level of within discipline citation exchanges when compared to other management disciplines. As a result, Operations Management journals may reflect methodological silos in the field that could potentially dampen scholarly exchange. In general, increasing the diversity of scholarly exchanges within Operations Management, and conducting more cross-disciplinary research with other management disciples should improve the scholarly development of Operations Management.  相似文献   

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The purpose of this study is to explore the mechanisms that influence decisions regarding outsourcing competencies in the operation of project management offices (PMOs). The exploratory research described here involves the use of a web‐based survey for enterprises in Brazil. In 78 of the survey's valid cases, the PMO is operated using the organization's internal resources. A possible conclusion is that the PMO is unlikely to positively relate to the culture of external services used by the organization and to use outsourcing to operate the PMO.  相似文献   

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