管理会计应用调查与反思

本文基于管理会计应用缺乏广泛性及效果不理想的原因进行调查分析,认为迫切需要解决的是降低管理会计技术操作难度,实现管理会计规范化和ERP与管理会计系统的融合的两个突破。     

以人为本 管理的灵魂

企业要想在激烈的市场竞争中立于不败之地，必须加强管理，而管理的灵魂是以人为本。人本管理是指对管理者对象在自觉地遵守规章制度的基础上，所进行的一种高层次的管理方式。     

Supplier relations and management: A survey of Japanese,Japanese-transplant,and U.S. auto plants

This article presents the results of a questionnaire survey sent to a sample of automobile manufacturers in the United States and Japan (including Japanese-managed plants in the United States) during the spring of 1990. The data support observations that Japanese and U.S. practices tend to differ in key areas and Japanese suppliers perform better in dimensions such as quality (defects) and prices (meeting targets, reducing prices over time); and that Japanese-managed auto plants established in the United States have, in general, adopted Japanese practices and receive extremely high levels of quality from Japanese as well as U.S. suppliers. These findings provide evidence that Japanese practices and performance levels are transferable outside Japan and suggest that considerable improvements are possible for U.S. suppliers supplying U.S. auto plants. In addition, the survey indicates that U.S. firms have adopted at least some practices traditionally associated with Japanese firms, apparently reflecting some convergence toward Japanese practices and higher performance levels in supplier management.     

Employee involvement in American corporations

At the direction of the U.S. Senate subcommittee on Governmental Affairs, the general Accounting Office (GAO) conducted a survey of employee involvement practices within American companies. The population consisted of top management within Fortune's 500 largest manufacturing and 500 largest service companies. An analysis of the data examined three broad areas relating to employee involvement: (1) the existing organizational programs and processes such as personnel practices, information sharing, and training; (2) the degree of corporate participation in specific employee involvement programs including the reasons for undertaking employee involvement programs, and the perceived barriers to the implementation of employee involvement programs; and (3) the perceived effect of employee involvement on organizational operation as measured by changes in indicators of performance and activities within the internal business environment.     

我国商品物流配送中心发展战略的探讨

论述了建设配送中心的重要意义，介绍了我国配送中心发展的现状及存在问题，对我国今后配送中心的建设与发展提出了建设性意见。     

塑窗组装与安装的管理

塑窗组装与安装的管理是塑窗厂的一项重要工作，章对塑窗组装与安装的管理环节，应采取哪些控制和协调进行了分析，提出了加强这些管理的措施。     

360度绩效评价研究

绩效评价是现代人力资源管理的重要内容之一,如何客观、公正地评价员工的绩效,采用更加灵活的模式评价管理者的工作,是当前人力资源管理与实践亟待探讨和解决的问题。本文阐述了360度评价法的产生和发展过程,通过对案例的分析进一步说明其优缺点,最后提出展望。     

The application of Operation and Technology Roadmapping to aid Singaporean SMEs identify and select emerging technologies

In order to aid Singaporean SMEs identify and select emerging technologies for business benefit, a modified process of the Cambridge T-Plan methodology has been introduced and applied to a pilot sample of 30 companies in a variety of manufacturing sectors. This fast and simple process takes the company through five key steps to enable them to create their first Operation and Technology Roadmap (OTR). The paper explains the background to the approach and focuses on the initial benefits identified by a survey of the pilot companies.     

形成新产品批量生产能力的管理思路与实践

本文紧密结合实例,详细阐述了以系统论的思想,应用发展TQM,配以人本论的观念形成新产品批量生产能力的,立体管理思路、内容、应用及效果。     

论中小企业的发展困境及战略选择

目前中小企业发展缓慢,甚至出现大量破产,倒闭的现象,这种现象的发生除了与宏观环境的影响外,还与中小企业自身固有的缺陷有关,文章认为要解决中小企业的发展问题,主要要从中小企业内部的主控因素出发,根据企业自身特点和市场竞争程度,科学地选择发展战略才是解决问题的前提。