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41.
事业单位固定资产管理必须加强 总被引:2,自引:0,他引:2
加强事业单位资产管理,管好用好国有资产,保证资产的安全、完整,对促进事业单位发展意义重大。为此,必须从建立资产管理机构、建立全面预算控制制度,完善基础管理工作等入手,强化事业单位固定资产管理。 相似文献
42.
Debra Zahay Author Vitae Abbie Griffin Author Vitae Elisa Fredericks Author Vitae 《Industrial Marketing Management》2004,33(7):657-666
This paper presents qualitative and exploratory research investigating the role that managing knowledge and information plays in new product development (NPD). A set of 20 in-depth interviews uncovered eight basic types of information used throughout the NPD process and three general approaches to managing information needed in the NPD process. Although some exemplary companies seem to do an outstanding job of collecting and disseminating information, the majority of firms struggle. NPD process automation solutions tackle part of the problem, ignoring nonquantitative data forms and the full picture of information use throughout the entire development process. 相似文献
43.
EVA是从股东财富最大化出发来衡量公司业绩的指标,国外许多大公司的成功实践证明了它的价值。本文从公司的经营决策评估角度探讨其应用性,试图为提高中小企业的科学决策水平提供一些帮助。 相似文献
44.
Alan Coad 《Management Accounting Research》1996,7(4):387-408
This paper examines the skills and aptitudes necessary to undertake a strategic management accounting project. It argues that individuals involved in such projects are required to work both smart and hard. This argument is developed theoretically by reference to the work of educational psychologists who have identified two different types of goal orientation which people pursue in achievement situations: the learning orientation and the performance orientation. Evidence that strategic management accounting requires a learning orientation is provided by means of a case study which describes its use in a competitive tendering situation. This is followed by a discussion of the potentially symbiotic relationship of strategic management accounting and organizational learning. The discussion leads to the specification of a research agenda that may have significant implications for the practice and learning of management accounting. 相似文献
45.
The introduction of traffic management schemes has been one response of the National Parks to the problem of ever-increasing car-borne visitors and the consequent damage caused to the rural environment. By reviewing these schemes and by determining and explaining attitudes towards one particular traffic management experiment, the paper aims to deduce lessons for future policy. The analysis, based on two visitor surveys, suggests that the likelihood of success is improved when schemes are integrated, containing both ‘carrot’ and ‘stick’ elements. Since public perceptions are also found to be pivotal to its success, appropriate marketing of a scheme is vital. The paper concludes, however, that to achieve the fundamental objective of greater accessibility with less mobility, a more wide-ranging marketing effort is required intended to engender a sea change in attitude towards both the car and public transport. 相似文献
46.
对纳税筹划问题的理性思考 总被引:5,自引:0,他引:5
纳税筹划近年来日益受到人们的关注,但国内研究多侧重于筹划策略和方法。本文试图从理论上对纳税筹划的必然性、可能性及其经济和社会效应进行较深入的探讨,完善纳税筹划的指导思想,纠正对其错误的认识。 相似文献
47.
This paper demonstrates howadditional rents are generated in a fisherycharacterized by intraseasonal variation infish characteristics, including size,condition, and composition. Based on anexpanded conceptual model of the optimalharvest rule, fish characteristics affect preand post harvest production yields and outputprices. A dynamic empirical model, which uses asystem of quality characteristics and anhedonic equation, illustrates the complexrelationships and management choices associatedwith internalizing seafood qualitycharacteristics in a hake fishery. The modelretains the regulated open access managementsystem, but controls intertemporal andintersectoral quotas, production portfolios,and total allowable catch. Results demonstratethat including revenue-side effects frominternalizing fish quality can generatesignificantly greater rents and reduce therelative benefits of increased productionyields. If excluded, bioeconomic models canunderestimate the level of regulatory rentdissipation and overemphasize managementobjectives such as full utilization, whichcould misdirect processing decisions and resultin a suboptimal resource management plan.Implications for data collection,multidisciplinary analysis, and improvements inmarine resource management are discussed. 相似文献
48.
论中小企业对管理胜任力的基本要求和培育途径 总被引:1,自引:0,他引:1
文章指出,管理胜任力是企业核心竞争能力的一个重要方面,中小企业的健康成长取决于其竞争能力的提高,竞争能力的关键是提高企业的管理胜任力,文章还分析了中小企业对管理胜任力要求的主要方面。 相似文献
49.
Qiuli Qin 《美中经济评论(英文版)》2005,4(5):61-65
The enterprise management informatization construction is complex system engineering. The paper begins with the information management integration idea, and adopts the method of enterprise management system integration. The integration of SCM, ERP and CRM can solve the defects of "information flooding" and "information separate island". Firstly, the paper explains the concept of integration. Secondly, it analyses the three levels of the enterprise management system integration. Thirdly, the composition of the enterprise management system integration is discussed. Finally, it puts forward the integration mode of SCM, ERP and CRM under the E-commerce environment. 相似文献
50.
关于旅游管理专业双语教学的实践与思考 总被引:8,自引:0,他引:8
谢雨萍 《桂林旅游高等专科学校学报》2005,16(2):94-96
以桂林旅游高等专科学校旅游管理专业专业课程《旅游企业人力资源管理》实施双语教学的实践为个案,分析了该专业实施双语教学所面临的困难,提出了加强双语教学实践的对策和建议。 相似文献