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1.
任明 《财会通讯》2008,(1):46-47
现代竞争由企业竞争发展到供应链竞争,催生了核算供应链成本的精益成本管理。精益成本管理是随着精益生产、供应链管理、敏捷制造等理论发展而发展的,加之ERP系统实施为企业成本管理提供了良好的实践基础,精益成本管理才从理论走向现实。对于精益成本管理的理解以下三点最重要:(1)精益成本管理是精益思想在成本管理中的体现;(2)核算对象是供应链成本,  相似文献   

2.
现代竞争由企业竞争发展到供应链竞争,催生了核算供应链成本的精益成本管理。精益成本管理是随着精益生产、供应链管理、敏捷制造等理论发展而发展的,加之ERP系统实施为企业成本管理提供了良好的实践基础,精益成本管理才从理论走向现  相似文献   

3.
客户化的精益敏捷供应链模型,通过对精益供应链和敏捷供应链的集成有效集成大规模生产与定制生产,保持以较低的总成本和较短的交货提前期,为客户提供定制化的产品,全面提高客户满意度,形成现代制造业所共同追求的竞争优势.  相似文献   

4.
任明 《企业活力》2007,(10):86-87
<正>一精益成本管理及其发展1.精益成本管理的提出现代企业之间的竞争,早已不仅是产品或服务的竞争,实质上已表现为企业供应链之间的竞争。通过合理安排和有效利用企业供应链中供应商、制造商、分销商、客户等各环节的资源,使得整个供应链成本低于相互竞争的其他供应链,该供应链就具有  相似文献   

5.
张良 《物流科技》2011,34(4):86-88
面对市场竞争的转型、资源愈发短缺和环境的恶化,竞争已经由企业间的竞争演变为供应链间的竞争,企业要保持核心竞争力,必须在遵循环境法规标准的前提下,实现精益思想从生产到供应链的发展。通过对精益思想、精益供应链及精益物流的阐述,以可持续发展为原则,将精益思想引入供应链管理中来,然后构建精益供应链的结构模型,并分析精益供应链的一般构建原则。  相似文献   

6.
本文从地方物流规划的一些现象出发,分析了经济落后地区物流规划中存在问题的原因,然后从精益供应链管理理念和现代物流系统管理等软技术角度,提出了精益供应链物流"软"规划思想和整合策略.  相似文献   

7.
精益生产作为一种持续改进的生产模式,以精简作为改进的核心。新冠疫情爆发后的一系列疫情防控政策实施,对精益生产企业产生了重大影响,精益生产企业面临着供应链中断的风险。本文在归纳精益生产模式运作特点基础上,从挑战和机遇两方面剖析新冠疫情对精益生产企业供应链造成的影响,并提出防止供应链中断的应对机制。结果表明,挑战方面,疫情防控政策的实施导致精益生产企业出现复工复产困难、及时供应和成本控制受到挑战、定制化需求减少和商品出售困难等问题;机遇方面,新冠疫情能够促进精益生产企业员工和供应商选择的优化整合、促进精益生产企业产业升级、增强供应链管理人员风险管理能力。为了有效防止供应链中断,精益生产企业应从供应链风险管理的事前预防、事中控制和事后改进三个维度出发,强化精益生产企业供应链各环节的协同合作,共同抵御供应链中断风险的发生。  相似文献   

8.
首先阐述了精益建筑供应链绩效评价的内涵和作用,接着结合精益建筑供应链的特点和绩效评价指标设计原则,构建了涵盖内部绩效评价指标、外部绩效评价指标和供应链综合绩效评价指标的精益建筑供应链绩效评价综合指标体系。在全面分析了传统绩效评价方法的优缺点之后,选择了标杆法作为评价精益建筑供应链绩效的主要方法,并阐述了其具体的评价过程和实施步骤,最后进行了实证分析。  相似文献   

9.
我国工业企业由于受到观念、体制等因素的影响,完全意义上的供应链合作关系还在进一步发展与完善之中,同时,现代质量竞争又日益向着供应链延伸,这就使处在成长期的供应链质量控制变得异常困难。本文在现代质量链管理和供应链管理最新研究成果的基础上,提出了供应链环境下的精益质量链管理。  相似文献   

10.
文章分析了精益供应链和敏捷供应链的异同点,研究了它们在集成供应链中的综合应用,提出企业可以利用精益供应链以降低成本并同时利用敏捷供应链以满足个性化的需求,从而实现供应链的集成化管理。  相似文献   

11.
This paper outlines the ICT statistical developments that the ABS has undertaken over recent years. These developments have been on both the supply side (ICT industry) and the demand side (use of IT by sector). The content of ABS ICT surveys has changed significantly over the last few years and are expected to develop further in line with industry changes and emerging policy needs.
Recent developments in household collections have been the inclusion of IT use questions in the 2001 Census of Population and Housing and in various ABS social surveys such as Children's Participation in Culture and Leisure Activities. Annual business IT use surveys are now conducted and include topics such as Internet commerce and IT security. Biennial ICT industry surveys are conducted to provide data on ICT production, imports and exports, ICT industry employment, performance and structure information. An Internet activity survey is run every six months and provides regional Internet access details and infrastructure details on Internet service providers.
A major development for 2002–03 will be the compilation of an ICT satellite account. ABS intends to produce an ICT Information Development Plan to guide its future statistical development work in the ICT field.  相似文献   

12.
Several US counties and local governments have recently considered a novel solution to the foreclosure crisis. They plan to use eminent domain to compel the owners of mortgage debt—and specifically of private‐label mortgage‐backed securities—to sell the debt to the government at a price reflecting the loan's market value. The government would then restructure the debt and resell it to new investors. The plans are striking because—in contrast to both development‐driven eminent domain and the federal subprime bank bailout—they would force investors to assume asset devaluation and increased long‐term risk. Notably, the plans have emerged as an instance of financialization‐focused politics in suburbs and suburban cities of color, specifically majority‐black and ‐Latino/a suburbs. Local support for the plans, we argue, is rooted in the long‐term disinvestment of these ‘suburbs of exception', which became targets of subprime lending and eventually sites where the ‘financial exception' has been localized. But these demographic shifts, fragmentation and fiscal pressures have at the same time created a suburban political terrain in which the plans have gained their strongest political support.  相似文献   

13.
Serendipity – the notion of making surprising and valuable discoveries – plays a major role in the success of individuals and organizations alike. Previous research has established the importance of serendipity and identified important individual- and organizational-level antecedents. However, the literature has been dispersed and the boundaries of the concept have been blurry, leading to a lack of conceptual clarity and structure, and thus limiting validity and managerial actionability. Based on a systematic literature review, I synthesize existing management-related research on serendipity and explicate the emergence and composition of serendipity in the organizational context. I first identify three necessary conditions that differentiate serendipity from related concepts such as luck or targeted innovation: agency, surprise, and value. Then, I draw from the literature on sensemaking, event-based theorizing, and quantum-based approaches to management to conceptualize the process of cultivating serendipity in the organizational context as a process of enabling potentiality and materialization, and develop a multi-level theory of (cultivating) serendipity. This conceptualization contributes to our collective understanding of how, why, and when (i.e., under what conditions) organizations can leverage the value in the unexpected, which opens up fruitful avenues for further research.  相似文献   

14.
NGOs in Bangladesh have been recognized as effective change agents in the socio-economic arena throughout the world. Their contributions in micro credit, non-formal education and primary health care are widely known. NGOs play a significant role in society. NGO accountability, as a result, has become a critical issue. NGO accountability in Bangladesh has been examined here in relation to patrons, clients and themselves. Of the three relationships only accountability to patrons is in a near satisfactory state. Accountability to clients is handicapped by lack of opportunities of beneficiaries to participate meaningfully in NGO policy making. Accountability to themselves is adversely affected due to the adherence to a strictly hierarchical system and the influence of founding and charismatic NGO leaders.  相似文献   

15.
There has been much discussion regarding the possible decline and weakening of national systems of human resource management (HRM). Yet, culture and institutions are often cited as the major stumbling blocks to this outcome. Such constraints may dissipate in the analysis, particularly if ‘regional clusters’ are considered where geographic and cultural closeness and ‘openness’ to similar economic pressures exist. In such cases, it might be postulated that convergence in HRM will occur. We argue that China, Japan and South Korea represent such a cluster. This article examines these countries, to see if a degree of convergence is taking place and if it is towards an identifiable ‘Asian’ model of HRM. A model of change is presented that distinguishes between levels of occurrence and acceptance. Details of the development and practice of HRM in each country are then set out. The article ends with a discussion and implications section and a brief conclusion.  相似文献   

16.
A new Office for National Statistics was created in the United Kingdom in 1996 following a series of developments designed to strengthen the relevance and integrity of statistics. This paper describes these fundamental changes and sets out a blueprint for future progress. It also sets current developments in the United Kingdom in an historical and international context.  相似文献   

17.
We have considerable understanding of the obstacles that women engineers encounter and the reasons that they leave the field, but we know less about what enables them to remain. Adopting an interpretivist approach, this article examines how a group of British women engineers in two FTSE 100 companies account for “staying on” in their male‐dominated work settings. We delineate four specific forms of help that facilitate women's retention in the field. We argue that exposure to help leads to women developing a habitus that enables them to continue working in engineering. To conclude, we draw on our findings to outline HR practices that will facilitate supportive relationships in the workplace and pave the way towards developing more positive organisational climates.  相似文献   

18.
杨明 《价值工程》2012,31(7):16-17
物流业经过诸多年的发展目前已经成为最热门的行业之一,物流企业的注册数量也与日俱增,达到前所未有的规模。毋庸置疑,任何企业都希望自己迅速做强做大,并成为真正现代物流企业的典型代表,要实现这一目标一个首要问题就是要解决现代物流企业的发展观问题。  相似文献   

19.
丛广英  乔炜君 《价值工程》2010,29(6):245-245
大体积混凝土的裂缝问题是实际工程中长期困扰工程技术人员的问题,其控制技术的研究是混凝土结构研究的热点问题,具有重大的学术价值和潜伏的工程背景。  相似文献   

20.
This paper focuses on the fashion industry, one characterised by issues such as dramatic shifts in the scale and power of major retail buyers in the market, the advent of retailer own brands, and the nature of sourcing and supply chain decisions, issues that are increasingly global in nature. The aim of this research is to explore the nature of relationships between UK high street multiple fashion retailers and their contracted suppliers, many of whom are entrepreneurial firms by most definitions of the term. Four core themes emerge from the literature and provide a framework for the research, namely, power, process, partnership, and people. The research approach was qualitative, and conducted over a period of twelve months. The paper ends with an agenda for future research.  相似文献   

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