小企业的定价策略

随着市场经济的进一步深入,小企业的定价策略渐渐成为一个突出的问题。以往的定价方法大多是为大型公司服务,而小企业(包括新技术企业)没有一套理论上完整、实践中可操作的统一定价方法。本文主要说明小企业的定价特点,同时介绍了几个小企业(包括服务型小企业和新技术小企业)的定价方法。     

小企业的定价策略

随着市场经济的进一步深入,小企业的定价策略渐渐成为一个突出的问题.以往的定价方法大多是为大型公司服务,而小企业(包括新技术企业)没有一套理论上完整、实践中可操作的统一定价方法.本文主要说明小企业的定价特点,同时介绍了几个小企业(包括服务型小企业和新技术小企业)的定价方法.     

关于小企业产品定价策略的探讨管理

随着我国市场经济的进一步深入与发展,小企业的经营管理与国际接轨的重要性日益显现,使得小企业的市场营销活动面临更加复杂的市场环境和营销决策困惑。而小企业的市场营销活动的关键问题之一就在于产品定价决策。正确的产品Sure务的定价是是摆在企业决策者面前最活跃、最难确定的敏感的问题。当今小企业纷纷以传统的定价策略为主。小企业这些产品定价策略存在着随意性大、缺乏可行的定价目标等方面的不足。因此,小企业必须把握尺度和时机,全面认识影响小企业产品定价因素,制定出科学的产品定价策略,最终使企业能在激烈的市场竞争中赢得长远而高质量的发展．     

关于小企业产品定价策略的探讨

随着我国市场经济的进一步深入与发展,小企业的经营管理与国际接轨的重要性日益显现,使得小企业的市场营销活动面临更加复杂的市场环境和营销决策困惑.而小企业的市场营销活动的关键问题之一就在于产品定价决策.正确的产品和服务的定价是是摆在企业决策者面前最活跃、最难确定的敏感的问题.当今小企业纷纷以传统的定价策略为主.小企业这些产品定价策略存在着随意性大、缺乏可行的定价目标等方面的不足.因此,小企业必须把握尺度和时机,全面认识影响小企业产品定价因素,制定出科学的产品定价策略,最终使企业能在激烈的市场竞争中赢得长远而高质量的发展.     

浅谈小企业如何实施作业成本法

近些年作业成本法受到了越来越多的关注,原因在于它能为企业提供更为相关和准确的成本信息。作业成本法不仅适用于大企业,小企业也可以实施作业成本法。文章通过采用EAD(Expense-Activity-Dependence)矩阵等简化核算方法,阐述了小企业中实施作业成本法的可行性。     

论职工持股计划

一、从非国有小企业的活力谈起在讨论产权改革与企业体制创新时，有关职工持股制的研究也在深入。问题首先是从小企业的活力引起的。在我国，一方面，国有大中型企业感到处境艰难，另一方面，许多小企业却显示着自己的活力。从日用品的生产到某些原材料的提供，从劳务的供给到新技术的开发，处处都可以看到小企业的优势。这是当前中国经济中一个值得注意的现象。人们在谈到小企业的活力与兴旺时，并不把许多国有小企业包括在内。这些国有小企业的处境出某些国有大中型企业还要困难。这是因为，除了资金短缺而外，国有小企业的技术简陋，设备…     

基于行为金融学理论的经理人融资决策

国外学科划分一般将财务管理划入公司理财,与一般金融学共同构成标准金融学。所以,财务管理的理论基础和基本假设与标准金融学一样,都是以完全理性、有效市场、随机游走(random walk)为假设前提,主要包括有效市场理论(EMH)、现代资产组合理论(MPT)、资本资产定价理论(CAPM)、期权定价理论     

中美小企业会计原则比较

世界各国企业状况差异较大,对于小企业并没有统一的界定标准.我国财政部2004年4月27日颁布的《小企业会计制度》(于2005年1月1日起在小企业范围内执行)中的小企业指的是不对外筹集资金、经营规模较小的企业,不包括以个人独资及合伙形式设立的小企业.     

我国企业采用新技术的决策行为

一、引言本文旨在建立我国企业采用新技术的决策行为模型。它有两重意义:(1)为企业采用新技术提供一种可操作的决策程序与方法;(2)为政府制订技术转移与扩散的政策、法规及有关计划提供理论支持。在采用新技术的决策过程中,企业面临新技术盈利的不确定性。对不可分新技术(即不能小范围试用的新技术,简称新技术),企业从已采用企业的经验学习新技术的盈利性,从中认识新技术的效用,并决定是否采用该新技术。Jensen(1982)提出一个简     

基于EVA的企业并购定价模型优化研究

并购定价不合理是导致并购失败的一个重要原因。文章在理论分析与实证研究的基础上,指出基于EVA(经济增加值)并购定价模型的代表性和有用性要优于其它模型,同时认为现有EVA并购定价模型存在一些弊端。利用经济学理论在考虑理论与实践相结合的情况下,对现有EVA企业并购定价模型进行改进,以期进一步提高EVA并购定价模型的代表性和有用性。     

Feeling successful as an entrepreneur: a job demands — resources approach

This cross-sectional study among 277 Dutch entrepreneurs investigates how entrepreneurs’ job demands relate to their work-related strain and work engagement, as well as their feelings of subjective success. As such it contributes to the literature firstly by focusing on psychological rather than business outcomes of entrepreneurship, and secondly by contextualizing demands and resources for entrepreneurs, e.g. capturing the general but also the specific factors that are demands and resources in entrepreneurial work. Results of the study show that work-related strain is related to both less personal and less financial subjective business success. Work engagement is related to higher personal, but not financial subjective business success. As predicted by the JD-R Model, both high job demands and low job resources predicted work-related strain. In contrast to findings of other studies, high job demands are not related to low work engagement, only having low job resources did. The practical implication of these findings is that entrepreneurs can achieve an important competitive advantage over other entrepreneurs if they can learn to deal effectively with job demands and work-related strain. The challenge for policy makers is to get more information about how to assist business owners in eliminating and preventing work-related strain in order to achieve higher subjective financial and personal success.     

Social entrepreneurs: making sense of tensions through the application of alternative strategies of hybrid organizations

Through the use of qualitative analysis, this paper examines the diverse tensions that social entrepreneurs have to deal with in their daily business activity. By using paradox theory and the hybrid organization model as a framework for analysis, we have found three principle causes of tension among social entrepreneurs: social vs economic sustainability; work vs family life; and resistance to change vs innovation. The results show the way in which social entrepreneurs in hybrid organizations resolve these conflicting tensions, usually through a selective coupling strategy, which is eventually complemented with alternative approaches such as compromising or decoupling. Social entrepreneurs tend to focus on one aspect of the tension and deal with it individually, which makes it more manageable. Change and innovation are the triggers for using strategies other than selective coupling, such as compromising or decoupling. When the level of tension rises further, compromising is then used. Decoupling is the last option chosen by social entrepreneurs, and is used only in cases where resolution is not possible with the other two strategies mentioned.

     

2008年50位最具领导力的CEO

This is not a great number of groups, only 50 individuals, which is ＂the most leadership of the 50 CEO＂ by ＂contemporary manager＂ award annual. As business leaders, who must bear the responsibility of leaders. ＂Leadership＂ has become a standard to measure them as a business leader is qualified, and many experts evaluate whether or not a business animportant competitive factors.     

Book Review

The article deals with Swedish well-educated female entrepreneurs (Swefees), that is entrepreneurs with a education exceeding 12 years. The Swefees seem to differ in some interesting ways both from other female entrepreneurs, from male entrepreneurs and from other women on the labour market. But it also turns out that they are of two kinds, Loner-Swefees and Family-Swefees. The Loner-Swefees are single, living in a big city environment and have an interrupted career in the public or private sector behind them. They are extremely career-oriented. The Family-Swefees are also career-oriented but try to run a family and a firm at the same time. Swefees go into business with strong feelings both of a push and pull kind. They are very professional in their way of running the firm.

The population of Swefees were found through a big questionnaire sent to a sample of 1,440 of the population of over 64,000 Swedish female entrepreneurs. A little more than 1,000 (of the 1,440) were still in business when receiving the questionnaire which around 70% of them answered. Swefees turned out to be only 6% of female entrepreneurs.     

Business creation by immigrant entrepreneurs in the valencian community. The influence of education

The authors analyse the level of education and the attitude to education of immigrant entrepreneurs in relation to enterprise activity, the reasons for setting up businesses and the creation process. The main objective of this article is to discover the most important characteristics of immigrant entrepreneurs in the Valencian Community. In particular, it attempts to explain the influence of education on the setting up of businesses. To do so, 326 questionnaires have been analysed to undertake a study of the various immigrant communities in the Valencian Community that identify said factors. The hypothesis we put forward in this article is an attempt at relating the attitude to education of immigrant entrepreneurs, and its relation to business activity, the motivation for setting up businesses and the process for said business creation. As the most outstanding result, this article shows that the level of education of an entrepreneur is the factor on which the majority of business activity will depend. There is no factor of this personal dimension that relates to most aspects of motivation and business process. The study focuses on a particular geographical area. Consequently, the study helps to understand business activity by non-national entrepreneurs in a globalized economy and adds value to public policies for fostering business.     

Full circle support: unpacking the relationship between women entrepreneurs’ family-to-work support and work interference with family

With an anchoring in conservation of resources theory, this study examines the mediating role of women entrepreneurs’ work-related emotional exhaustion in the relationship between their family-to-business support and work interference with family, as well as the moderating role of the entrepreneurial character of their company’s strategy in this process. Survey data collected from women entrepreneurs in Argentina indicate that a notable reason that business support received from the family diminishes work interference with that same family is that it abates the sense of being overburdened by work. This benefit of reduced exhaustion is especially prominent to the extent that women entrepreneurs pursue an energy-consuming, entrepreneurial strategy for their business. For entrepreneurship scholars and practitioners, this research accordingly reveals a critical channel through which supportive family relationships can decrease the probability that women entrepreneurs bring work challenges home (i.e., diminished depletion of work energy), and it shows how this explanatory factor varies with the strategic profile they adopt for their business.

     

A longitudinal study of habitual entrepreneurs: starters and acquirers

This study provides insights into the characteristics and behaviour of habitual starter entrepreneurs (i.e. individuals who have established more than one business) and habitual acquirer entrepreneurs (i.e. individuals who have purchased/acquired more than one business). A human capital perspective is utilized to illustrate that the human capital accumulated by a habitual entrepreneur may influence their subsequent behaviour. Prior business ownership experience is discussed in relation to an entrepreneur's human capital accumulation, as well as their search and business opportunity identification behaviour. A case study approach is used to develop propositions that highlight the similarities and differences between habitual starter and acquirer entrepreneurs. Implications for researchers and practitioners are discussed.     

Sense and sensibility: The role of business incubator client advisors in assisting high-technology entrepreneurs to make sense of investment readiness status

For high-technology entrepreneurs, attaining an appropriate level of investment to support new ventures is challenging as substantial investment is usually required prior to revenue generation. Consequently, entrepreneurs must present their firms as investment ready in the context of an uncertain market response and an absence of any trading history. Gaining tenancy within a business incubator can be advantageous to this process given that placement enhances entrepreneurial contact with potential investors whilst professional client advisors (CAs) use their expertise to assist in the development of a credible business plan. However, for the investment proposal to be successful, it must make sense to fund managers despite their lack of technological expertise and product knowledge. Thus, this article explores how incubator CAs and entrepreneurs act in concert to mould innovative ideas into plausible business plans that make sense to venture fund investors. To illustrate this process, we draw upon empirical evidence which suggests that CAs act as sense makers between venture fund managers (VFMs) and high-technology entrepreneurs, yet their role and influence appears undervalued. These findings have implications for entrepreneurial access to much needed funding and also for the identification of investment opportunities for VFMs.     

International market selection strategies of manufacturing and services firms

This paper discusses the entrepreneurial landscape in Africa and locates a new generation of African entrepreneurs and their business networks within it. Unlike others in that landscape (i.e. micro- or small-scale informal sector vendors, and traditional or multinational large-scale formal sector firms), the ‘new generation’ entrepreneurs are business globalists who organized a system of business enterprise networks consisting of national, regional, and pan-African organizations. The study analyses interview data from 57 men and women network members from 10 countries (Botswana, Ethiopia, Ghana, Kenya, Mali, Senegal, South Africa, Uganda, Zambia, and Zimbabwe). Some defining characteristics of these entrepreneurs are interactive social and business relationships, use of modern management methods and information technology, trust among fellow members, transparent business practices, advocacy on behalf of the private sector, and commitment to increasing intra-African commerce. Their mission is to improve the climate for private sector business in Africa and to promote regional economic integration. They pursue cross-national commercial ventures, maintain official observer status at established regional economic organizations, sign memoranda of understanding with multilateral agencies, establish venture capital funds, and help to change government policies. The paper identifies characteristics of the ‘new generation’ entrepreneurs, evaluates goals and achievements of their networks, and concludes that despite limitations, these entrepreneurs and their organizations have created intra- and cross-national networks that strengthen private-sector-led economic growth in Africa.