Excel 2007软件在存货ABC管理法中的应用

ABC管理法是一种重要的存货日常管理办法。但是，手工完成存货ABC管理法的分类、计算、分析是比较繁琐的。因此，本文拟以A公司的原材料数据为例，利用Excel 2007软件建立存货的ABC管理模型，以期简化相关运算，有效提高存货管理的工作效率。     

工会经费管理的现状与对策探讨

当前,由于种种原因造成工会经费未能按国家规定落实到位,以及一些企事业单位拒缴工会经费或长期拖欠工会经费的问题较为严重。故而,本文对工会经费管理中存在的问题进行归纳,分析原因并从多个角度提出了解决问题的建议。     

构建现代企业财务管理机制的思考

落后的财务管理思想、机制和方法,是中国企业规模小、效益差、生命周期短的深层次的和根本的原因。因此,建立完善的现代企业财务管理机制是提高我国企业经济效益和建立现代企业制度的重要途径。财务管理机制作为现代企业管理系统中最为重要的子系统,它应该围绕运行机制、动力机制、监督机制和控制机制四项内容而建立和完善。     

嬗变的传统:赣南闽西重修族谱的过程考察

当代赣南闽西地区的修谱活动,既很大程度地继承了传统,也在传统的基础上发生了一定的嬗变,体现了一些符合时代特点的新特征。一方面,修谱活动的组织过程保持了诸多传统的特色,如谱局的成立、调草、发谱仪式等。另一方面,当代宗族也注重吸收现代社会的组织理念和新鲜经验,比如成立更趋民主和平等色彩的现代组织机构理事会;经费筹集上更多地是采用灵活多样的市场化手段,如成立董事会、实施灵活的套餐计划鼓励捐赠等。这表明,宗族不是一个静态的组织,并不封闭、保守,而是具有较强的学习能力与开放性。     

How do suppliers benefit from customers’ voluntary disclosure? the effect of customers’ earnings guidance on upstream firms’ investment efficiency

We explore whether and how the issuance of customers’ financial forward-looking information affects the investment efficiency of their upstream firms. Using earnings guidance as a proxy for forward-looking information, we find that firms wherein customers disclose earnings forecasts invest more efficiently than those where customers withhold forward-looking information. Our findings hold after controlling for a set of firm characteristics, employing alternative model specifications and measurements, and using the 2011 Thailand flood as a quasi-experiment. Further analyses offer support that the positive impact of customers’ earnings guidance on upstream firms’ investment efficiency is stronger for customers issuing more informative, disaggregated, and accurate forecasts and suppliers with weaker bargaining power. We also observe an asymmetric response of suppliers’ investments toward customers’ good-news versus bad-news forecasts. Furthermore, by conducting a textual-based analysis, we find that suppliers’ investment efficiency increases with more embedded supply chain relevant information in customers’ earnings guidance reports. Overall, our findings suggest that suppliers benefit from customers’ earnings guidance to better assess their investment decisions, thereby achieving greater investment efficiency.     

On the interplay between environmental reporting and management accounting change

This paper investigates how environmental reporting (ER) and environment-related management accounting (EMA) practices may interact in the process of responding to disturbances of the natural environment (e.g., changes in environmental regulation, green consumerism, societal pressures for environmentally-responsible conduct). Based on data gathered in four Belgian case companies, we find that the emergence of an interplay between ER and EMA practices is related to the change pathways followed by these disturbances. Moreover, the strength of the environmental disturbances, top management commitment and the presence of an environmental champion are important contingent factors in understanding the development of a recursive relationship. Finally, the findings illustrate that an interplay between ER and EMA practices has the potential to foster or stifle organizational greening.     

Unpacking the client(s): Constructions, positions and client–consultant dynamics

Research on management consultancy usually emphasizes the role and perspective of the consultants. Whilst important, consultants are only one element in a dynamic relationship involving both consultants and their clients. In much of the literature, the client is neglected, or is assumed to represent a distinct, immutable entity. In this paper, we argue that the client organisation is not uniform but is instead (like organisations generally) a more or less heterogeneous assemblage of actors, interests and inclinations involved in multiple and varied ways in consultancy projects. This paper draws upon three empirical cases and emphasizes three key aspects of clients in the context of consultancy projects: (a) client diversity, including, but not limited to diversity arising solely from (pre-)structured contact relations and interests; (b) processes of constructing ‘the client’ (including negotiation, conflict, and reconstruction) and the client identities which are thereby produced; and (c) the dynamics of client–consultant relations and how these influence the construction of multiple and perhaps contested client positions and identities.     

网络预算管理

本文介绍了网络预算管理是如何有效地克服传统预算方法的缺点,通过有效的控制去解决企业预算管理工作中的实际问题,指出了该预算方法能大大提高工作效率和管理效率。     

电信运营商采购管理系统优化研究

文中从电信运营商采购管理的全局出发,提出并构建了采购管理系统优化的概念框架,在此基础上分析了采购管理系统的构成、管理层次的划分、采购职能的分配,以及采购工作的具体流程。以集中化、精细化管理为指导原则,文中认为采购管理包括四方面核心内容,即供应商准入管理(SAM)、供应商选择管理(SSM)、供应商关系管理(SRM)和供应商监控管理(SMM)。建议电信运营商采购管理部门除应重视招标采购职能建设外,还应强化供应商准入管理、供应商关系管理和供应商监控管理三个管理职能,在采购流程中应增加供应商资源库的建设,中标供应商的分类管理,以及奖惩机制的建立等。