浅谈销售环节的财务管理

随着我国市场经济的逐步完善和发展,铀售财务的地位越来越显得重要了.企业管理应以财务管理为中心,销售环节的财务管理作为企业财务管理的一个主要方面,其完善和发展同企业的管理水平、社会经济环境紧密相关,应作为企业财务管理系统中的一个方面加以重视和研究,最大限度地发挥其作用,为企业生产经营做出应有的贡献.本文对财务管理的内涵、销售财务管理的重要性以及销售环节的财务管理存在的问题进行了分析,并就建立和完善销售环节的内部控制、强化销售环节的财务管理进行了初步的探讨.     

科层制体系与直销网络体系比较研究——社会自组织的视角

直销网络的动态构建过程是一个自组织过程。直销经销商对经济绩效的追求以及对“人格风险”的规避是其中重要的“自主意识”的选择机制。直销网络的秩序、结构、目的与功能本身都是直销网络自组织过程的要素,同时又是产物。直销网络是一个典型的开放且不均衡的自组织,直销团队领袖是其中重要的“序参量”。与传统科层制体系相比,直销网络的形成方式、粘合力量、适用组织环境、文化环境等均不相同。     

Commitment in sequential auctioning: advance listings and threshold prices

This paper models sequential auctioning of two perfect substitutes by a strategic seller, who learns about demand from the first-auction price. The seller holds the second auction only when the remaining demand is strong enough to cover her opportunity cost. Bidding in anticipation of such a contingent future auction is characterized, including a sufficient condition for existence of an invertible (increasing symmetric pure-strategy) bidding equilibrium that facilitates the seller’s learning. A unique invertible bidding equilibrium exists for the Dutch auction format, but only when the second auction is sufficiently discounted by the bidders. In the equilibrium, high-valuation bidders shade their bids down as if the second auction were guaranteed. To counter such strategic bidding, the seller would value ex-ante commitment to hold the second auction less often. Three forms of such commitment are analyzed: commitment to list future auctions in advance, commitment to not hold the second auction unless the first price exceeds a publicly announced threshold, and commitment to a reserve-price in the second auction. I would like to thank Georgios Katsenos, Thomas Jeitschko, Miguel Villas-Boas, George Deltas, and an anonymous referee for thorough and insightful feedback.     

On the economic and social benefits of direct selling

The labor market has long included individuals seeking nonemployee, alternative work arrangements. Now, alternative work arrangements such as freelancing, independent contracting, and temporary contracts have entered the lexicon through the following terminology: the gig economy, the sharing economy, the YouEconomy, agile workforce, and contingent workers. There are currently an estimated 18.6 million independent contractors engaged in direct selling. This article reports the first attempt to empirically investigate and document both the economic and social impacts of direct selling in the U.S. Our findings suggest that direct selling has a consequential impact on the U.S. economy and that the direct selling experience fosters a variety of skills that benefit professional activities as well as the personal lives of millions of independent workers.     

城市土地使用权挂牌出让中竞价人的理性分析

为了更加深入研究土地使用权出让行为,利用博弈及风险理论,提出了土地使用权挂牌出让中竟价人的出价策略,通过分析证明挂牌出让能使各竞价人的出价更为理性,为合理配置城市土地资源提供了新的研究思路;同时也指出挂牌出让中更易滋生腐败.利用杭州市和北京市土地出让结果说明了挂牌出让是目前土地使用权出让的主要方式,分析了产生这一现象的原因.     

我国畜产品产销现状与发展对策分析

本文认为,加入WTO以后,国际市场价格开始对我国畜产品市场发生作用,我国畜牧企业经营规模小、经营效率低等具体问题开始显现;面对我国畜产品消费需求的快速增长,要加快科技进步,发展畜产品加工,做大产业经营规模,构建现代化畜产品市场产销体系,提高畜产品产销效率,增强畜产品市场竞争能力;要推行市场禁入和准入制度,组建畜产品产销行业协会,加强畜产品市场定位和产销研究,积极推动我国畜产品出口,促进我国畜产品产销持续健康发展。     

银行结售汇与人民币汇率预期的实证分析——以广东省为例

近年来中国银行结售汇顺差额不断扩大是外汇储备规模快速积累的最直接原因,而人民币升值预期则被认为是银行结售汇顺差额扩大的重要影响因素。这个观点虽然被广泛认同,但相关的定量研究却相当欠缺。以境内外汇黑市汇率作为人民币汇率预期的量化指标,应用计量经济学方法对广东省银行结汇和售汇的月度时间序列数据进行定量分析,表明结售汇增长是外向型经济规模扩大的结果,同时人民币升值预期显著地提高银行结汇的增速并降低银行售汇的增速,导致结售汇顺差额的不断扩大。     

The legitimacy of subsidiary issue selling: Balancing positive & negative attention from corporate headquarters

We consider how in issue selling, subsidiaries draw on different forms of legitimacy to attract corporate headquarters’ (CHQ) positive attention and minimise negative CHQ attention. Through case study evidence, we find that directing CHQ attention to subsidiary issues needs to be executed as a balancing act through forms of subsidiary legitimacy, namely; the personal legitimacy of key individuals at the subsidiary; consequential legitimacy vis-à-vis peer subsidiaries; and linkage legitimacy in the local environment. We develop a typology of subsidiary issue-selling roles and illustrate how negative CHQ attention results from a failure to legitimise issue selling.     

Relational selling strategy and key account managers' relational behaviors: An exploratory study

Many companies see key account management as a potentially successful way to implement a relational strategy. Nevertheless, the literature suggests that strategy implementation at the sales force level is difficult to achieve, mainly because salespeople may not understand - nor accept - what they are requested to do. Despite their relevance, behaviors of key account managers have poorly been investigated. This article defines and tests a model of relational selling behaviors from the part of key account managers. Results show that the perception of the adoption of a relational selling strategy is associated with some specific key account managers' behaviors (customer-oriented selling, adaptive selling and team selling), but not with others (organizational citizenship behaviors). These findings suggest that potential discrepancies can exist between a relational selling strategy and its implementation at the key account manager level. Based on these results, theoretical and managerial implications are discussed.     

Online marketing: When to offer a refund for advanced sales

Advance selling is a marketing strategy commonly used by online retailers to increase sales by exploiting consumer valuation uncertainty. Recently, some online retailers have started to allow refunds on products sold in advance. On the one hand this reduces the net advance sales, but on the other hand it allows a higher advance sales price. This research is the first to explore the overall effect of allowing a refund on profits from advance sales, identifying conditions where advance selling with or without refunds (or no advance selling at all) is best. We analytically compare the profits of three advance selling strategies: none, without refund, and with refund. We show that selling in advance and allowing a refund is optimal for products with a relatively small profit margin and small strategic market size, and that the added profit can be considerable. Our results guide managers in selecting the right advance selling strategy. To facilitate this, we graphically display, based on the two dimensions of regular profit margin and strategic market size, under what conditions the different strategies are optimal.