服务企业培育顾客忠诚的营销路径

随着市场竞争的日趋激烈,培育高品质的顾客忠诚逐渐受到理论界和企业界的广泛重视。本文通过对服务企业顾客忠诚的影响因素展开讨论,提出一些服务企业培育顾客忠诚的营销路径。     

Allocations and Common Costs in Long-Run Investing and Pricing Decisions: An Historical Analysis

The extent to which allocated common costs should influence business decisions remains controversial in management accounting. In the finance and investment literature this issue is generally ignored or dismissed by appeals to the'incremental' principle. This article presents an historical analysis of allocations in long-run investing and pricing decisions. It is demonstrated that seminal figures in the development of both investment and price theory were conscious of the need for firms to cover common costs and generally favoured some form of allocation. The anti-allocationist position is shown to be of relatively recent origin and to have caused an inconsistency in the management accounting literature in the treatment of common costs. European costing theory is shown to have been consistently allocationist. Evidence of a return in the recent U.S. literature to the older Anglo-American, and continuing European, allocations tradition is presented.     

Efficiency outcomes of market concentration and managed care

The paper examines how hospital cost efficiency has reacted to extensive horizontal integrations of hospitals and rapid growth of managed care in the US health care industry. Cost efficiency is estimated by using panel data approaches to relax the assumptions for the hospital effects imposed in earlier studies. The paper shows that higher managed care penetration over time is associated with greater hospital efficiency, and higher market concentration is positively associated with efficiency when markets are highly competitive or highly concentrated.     

浅析企业战略成本管理

阐述战略成本管理的核心-目标成本，并对其的制定，执行与控制等主要环节做了简要的分析，同时结合企业实际强调实施战略成本管理应从自我评价入手，对各种影响因素进行分析。建立具有中国特色的成本管理新模式。     

印度股票市场改革的经验与启示

印度股票市场改革对中国的启示主要在于,作为一个转型经济国家在发展金融市场尤其是股票市场的过程中出现某些消极问题在某种意义上是可以的,关键在于改革者要在既定的约束条件下完善相关的制度和规则,从而引导相关利益主体的行为以实现效率改进,同时在制度移植和模仿方面要注意有关的适用条件,在改革方式上宜快则快。     

The influence of accountability on overconfidence and resistance to change: A research framework and experimental evidence

This paper presents a research framework and demonstrates how commitment to a particular course of action might lead to information search that is biased in favour of the chosen alternative. The framework also incorporates accountability as a strategy for mitigating overconfidence and resistance to change.An experiment was conducted to test the predictions of the proposed framework. Results of the experiment indicate that commitment to a particular cost allocation system leads to increased desirability of the chosen system and decreased desirability of the rejected alternative. The results also show that managers who are committed to a particular cost allocation system become too conservative and overconfident in their preferred system, which leads to high resistance to change. These effects, however, were attenuated by making the managers accountable for the negative consequences of their decisions.     

基于制约理论的成本管理模式研究

环境的变化要求相应的成本管理模式发生变革。本文首先分析了环境变化对企业成本管理的影响,之后对作业成本法的管理思想的前提假设进行分析,指出它对于现代企业成本管理的局限性及其产生这些局限性的主要原因。最后,在分析制约理论核心原理的基础上,提出了一种基于制约理论的成本管理模式,试图为研究适应现代企业的成本管理模式提供新的思路。     

政府审计成本管理探析

随着近年来审计公开力度的加大,审计透明度的增强,社会公众对审计监督的期望也越来越高。但长期以来审计任务繁重与审计资源相对短缺之间的矛盾也很突出。在审计经费有限的条件下,必须借助审计成本管理的手段来解决这一矛盾。本文就加强审计成本管理的必要性,审计成本管理的原则以及如何实现对审计成本的控制等方面进行了分析和探索。     

通信运营企业的质量管理的再提高

现在通信运营企业为了提高服务质量,不断的加强员工培训,制定客户服务规范,使出了浑身解数,但是仍不见服务质量有显著的提高,用户对企业服务质量的投诉仍居高不下。本文就针对通信运营企业再次提高服务质量的问题,提出了价值链质量管理,鼓励企业实行内部营销,以建立一个完整的质量体系,而不是仅仅关注企业中某一个直接面对客户的职能部门。     

降低公共危机防控成本刍议

公共危机防控这一非常态下特殊公共服务所面临的多方面需求与供给能力相对较低的矛盾,是导致公共危机防控成本高昂、难以控制和难以衡量的主要原因.当前,要降低公共危机的防控成本,需要着力于观念形塑、完善政府问责制、实现复合治理和能力建设等方面.