“营改增”试点过程中相关问题思考

营改增经历了几年的试点,对我国税收体制改革、产业与企业结构调整起到了积极的影响作用。但改革过程中,部分企业中出现了和改革的初衷相背离的情况,本文分析了引起这种现象的原因,并分析了营改增与两税并征相比的进步之处。同时,又对随着试点范围扩展到全国,营改增在具体实践过程中需要解决的问题提出了几点建议。     

地区农网营业站通信解决方案探讨

本文就阳泉地区农村电网各营业站点的电力专用通信网建设问题进行讨论,阐述了利用VOIP模式和传统PDH+PCM方式的优缺点,并结合阳泉地区实际情况提出了解决方案。     

Business process re-engineering in the logistics industry: a study of implementation,success factors,and performance

As business process re-engineering (BPR) is an important foundation to ensure the success of enterprise systems, this study would like to investigate the relationships among BPR implementation, BPR success factors, and business performance for logistics companies. Our empirical findings show that BPR companies outperformed non-BPR companies, not only on information processing, technology applications, organisational structure, and co-ordination, but also on all of the major logistics operations. Comparing the different perceptions of the success factors for BPR, non-BPR companies place greater emphasis on the importance of employee involvement while BPR companies are more concerned about the influence of risk management. Our findings also suggest that management attitude towards BPR success factors could affect performance with regard to technology applications and logistics operations. Logistics companies which have not yet implemented the BPR approach could refer to our findings to evaluate the advantages of such an undertaking and to take care of those BPR success factors affecting performance before conducting BPR projects.     

The adaptive approach for storage assignment by mining data of warehouse management system for distribution centres

Among distribution centre operations, order picking has been reported to be the most labour-intensive activity. Sophisticated storage assignment policies adopted to reduce the travel distance of order picking have been explored in the literature. Unfortunately, previous research has been devoted to locating entire products from scratch. Instead, this study intends to propose an adaptive approach, a Data Mining-based Storage Assignment approach (DMSA), to find the optimal storage assignment for newly delivered products that need to be put away when there is vacant shelf space in a distribution centre. In the DMSA, a new association index (AIX) is developed to evaluate the fitness between the put away products and the unassigned storage locations by applying association rule mining. With AIX, the storage location assignment problem (SLAP) can be formulated and solved as a binary integer programming. To evaluate the performance of DMSA, a real-world order database of a distribution centre is obtained and used to compare the results from DMSA with a random assignment approach. It turns out that DMSA outperforms random assignment as the number of put away products and the proportion of put away products with high turnover rates increase.     

A literature review on business process modelling: new frontiers of reusability

Business process modelling (BPM) has become fundamental for modern enterprises due to the increasing rate of organisational change. As a consequence, business processes need to be continuously (re-)designed as well as subsequently aligned with the corresponding enterprise information systems. One major problem associated with the design of business processes is reusability. Reuse of business process models has the potential of increasing the efficiency and effectiveness of BPM. This article critically surveys the existing literature on the problem of BPM reusability and more specifically on that State-of-the-Art research that can provide or suggest the ‘elements’ required for the development of a methodology aimed at discovering reusable conceptual artefacts in the form of patterns. The article initially clarifies the definitions of business process and business process model; then, it sets out to explore the previous research conducted in areas that have an impact on reusability in BPM. The article concludes by distilling directions for future research towards the development of apatterns-based approach to BPM; an approach that brings together the contributions made by the research community in the areas of process mining and discovery, declarative approaches and ontologies.     

A service governance mechanism based on process mining for cloud-based applications

ABSTRACT

With the widely use of cloud computing in enterprise information systems, service governance becomes critical for an enterprise to adapt to a changing business environment. In order to provide a dynamic strategy for continuous service governance, in this paper a comprehensive service analysis solution is proposed to address both design time and run-time requirements for cloud applications. First, a process-centric Semantic Scene Model is composed to combines static business requirements with dynamic execution information. Then service analysis is conducted referring both to the business process mining results from event logs and the Semantic Scene Model given by business model designers. Service governance strategies are generated from the service analysis results and are performed to qualitatively classify the Quality of Service (QoS) of the services. Finally the approach is verified with a transportation logistics service application in a cloud platform. The result shows that our method can get continuous service governance through combining business processes with run-time service analysis.     

企业社会责任与商业伦理

作为社会系统中的一份子,企业组织的责任问题越来越受到人们的关注。这种关注不仅来自于理论界,更多的来自于企业周边的群体和利益相关者。本文从理论入手,透视市场经济体制下,企业如何履行自己的社会责任,并对现代企业如何构建社会责任体系,提出了一些观点。     

重庆中石油自助加油站经营策略研究

用工成本高涨、竞争日趋激烈,加油站利润不断下降,自助加油服务已成为普遍趋势。本文针对重庆中石油近两年自助加油站经营现状和重庆市场对自助加油服务的理解和接受情况调研分析,就重庆中石油自助加油站建设经营中经营服务业务、价格调整思路、推广宣传策略等方面提出一些针对性建议。     

新型农业经营主体培育的体制机制创新研究

农村基本经营制度的新型农业经营主体是以家庭承包为基础的,发展为现在以家庭农场,土地股份合作、联合社、资金互助合作、加工合作社等多种形式,这种经营主体对农村经济发展起到很大的促进作用,但其发展的体制机制发展还存在很多障碍,如规模小、效益差、土地流转问题和农业企业融资问题等,根据这些障碍,提出新型农业经营主体培育的体制机制创新原则,最后提出相应的政策建议。     

物流管理信息化的两轮助推器

企业核心竞争力的塑造和维待必须以高效的物流为前提。企业逐渐认识到在以4P为核心转向以4C、4R为核心的网络经济条件的市场竞争机制下，物流在提高企业效率、降低成本、提高效益、加强竞争力等方面及在产品开发、采购、分销等各业务流程中部发挥着至关重要的作用，高效的物流运作离不开物流管理信息化的支持。企业管理的信息化为物流管理信息化引路，物流管理信息系统的构筑是物流管理信息化实施的保障。