基于制造业ERP构建企业多层数据仓库

文章针对目前制造业ERP在决策支持方面的不足,提出了基于制造业ERP构建由标准数据仓库、多维数据库和数据挖掘库等组成的企业多层数据仓库体系框架,阐述了该体系框架的构建方法和过程,并分析了一个应用实例。     

试论现代市场经济条件下的企业成本管理

成本管理在企业管理中一直备受重视，在现代市场经济条件下，企业的外部和内部环境都发生了较大变化，成本管理又面临新的挑战。在这种形势下，本文提出企业应墨迹成本管理观念，完善成本管理方法，以适应时代的发展。     

收益管理--一种提高海运企业经营绩效的新方法

本文首先介绍了收益管理的基本概念及效果，然后具体分析了适用收益管理的行业特征，进而通过对海运业行业特征的比较．提出了在海运业推行收益管理以提高企业经营绩效的建议。     

论转轨时期我国商贸产业规模结构优化

商贸产业规模结构优化的依据是市场竞争优势，政府的作用是催化竞争。     

Productive Efficiency of the Swine Industry in Hawaii: Stochastic Frontier vs. Data Envelopment Analysis

Improving productive efficiency is an increasingly important determinant of the future of the swine industry in Hawaii. This paper examines the productive efficiency of a sample of swine producers in Hawaii by estimating a stochastic frontier production function and the constant returns to scale (CRS) and variable returns to scale (VRS) output-oriented DEA models. The technical efficiency estimates obtained from the two frontier techniques are compared. The scale properties are also examined under the two approaches. The industry's potential for increasing production through improved efficiency is also discussed.     

浅谈现代物流产业的构成及存在的问题

目前,由五大行业组成的现代物流产业构架已基本形成,这对现代物流业的发展起着举足轻重的作用.文中就如何合理确立现代物流产业结构,合理配置资源方面谈及了自己的一些看法.     

战略管理会计的目标与原则分析

管理会计的目标与原则曾经受到国内外学者的广泛关注,但是相关研究并没有出现重大突破。新的经营环境和战略环境要求管理会计的目标与原则必须适应新的变化,以便在新环境下实现管理会计的职能与作用。基于此,文章提出了战略管理环境下管理会计的目标与原则。     

企业评价创新——从绩效评估到基于战略聚焦的价值管理

新经济时代的企业环境促使企业管理战略发生了巨大变化,同时又为企业组织与运营模式的创新提供了先进手段。在这种环境下,传统绩效评价模式呈现出诸多方面的缺陷和不适,因此必然要求相应的改变。本文分析了企业绩效评价的研究现状,探讨绩效管理的发展趋势,最后就两种面向战略聚焦的价值管理模式进行评述。     

Work Values and Preferences for Employee Involvement in the Management of Organizations

This study has 3 objectives: to develop a scale to measure preferences for involvement in management (PIM), to examine if PIM are related to work values (altruism, pride in craftsmanship, collectivism, and individualism), and to examine if PIM are affected by a bundle of work values. Data are taken from 749 participants to develop a psychometrically appealing scale for measuring PIM. Using the universalistic perspective, we predict a positive relationship between PIM and altruism, pride in craftsmanship, and collectivism, and a negative relationship between PIM and individualism. Using the synergistic perspective, we hypothesized that PIM are likely to be positively affected by a bundle of work values. Our results support the universalistic perspective because PIM are positively related to altruism, pride in craftsmanship, and collectivism, and negatively related to individualism. Our results did not support the synergistic perspective. In the final section of the paper, we outlined the implications of our results for organizational practice and public policy.     

Research on Firm Size, Firm Performance and Internal Auditing Modes——Based on Listed Manufacturing Companies of China

This paper is based on the samples of listed manufacturing companies of China, taking the financial performance as criterion, and then does research on the firm performance with different internal auditing modes, using Cross-sectional data to analyze the distribution of internal auditing modes and the characteristics of the firm performance. The conclusion is that setting up internal auditing is good for the development of companies, but the function of internal auditing has not been widelv fulfilled.