针对中、小型企业实施ERP(Enterprise Resource Planning)应用系统所存在的问题,提出一种基于业务应用元素的可编辑ERP应用系统开发平台ERP-DSS(Develop Support Sys-tem)的设计方案.该方案采用3层结构模式,将动态业务建模与业务应用元...针对中、小型企业实施ERP(Enterprise Resource Planning)应用系统所存在的问题,提出一种基于业务应用元素的可编辑ERP应用系统开发平台ERP-DSS(Develop Support Sys-tem)的设计方案.该方案采用3层结构模式,将动态业务建模与业务应用元素相融合,能够开发出适合中、小型企业个性化需求的ERP应用系统.展开更多
Based on a questionnaire survey, the aim of this paper is to explore the relationship of business process management （BPM） with managerial accounting system （MAS） and their economic performance consequences in Chi...Based on a questionnaire survey, the aim of this paper is to explore the relationship of business process management （BPM） with managerial accounting system （MAS） and their economic performance consequences in Chinese firms. Statistical data show that more firms accept business process improvement （BPI） other than business process reengineering （BPR） and optimize their activity chains other than supply chains. Through the construction of three elements, i.e., goal-setting, monitoring, and incentive schemes, of MAS, the study finds that when implementing BPM, firms usually use accounting indexes to set goals of the effect of business processes and combine the goals with monitoring and incentive schemes. Statistical data also show that incentive schemes get the lowest usage degree compared with goal-setting and monitoring. In addition, there are differences in their managerial accounting usages for BPM among firms considering ownership, industry, and scale. The main finding of this paper is that BPM empirically brings favorable changes to firms＇ economic performance via managerial accounting in general, and via goal-setting, monitoring, and incentive schemes in particular.展开更多
The time-driven activity-based costing has received extensive attention from scholars both at home and abroad in recent years,which has been applied to the calculation of manufacturing operations and the cost of produ...The time-driven activity-based costing has received extensive attention from scholars both at home and abroad in recent years,which has been applied to the calculation of manufacturing operations and the cost of products.However, this approach is rarely introduced into the service sector.As to the hospitality industry, the profitability of the customer usually plays a decisive role in the business process.Therefore, this article takes the hotel service industry as the research point and allocates the costs of resources of each departments to customers according to time drivers.The focus of this paper is to calculate the costs of customers ,and then analyze the profitability of customers in order to take the appropriate marketing strategies to improve the hotel service industry Drofitabilitv.展开更多
文摘针对中、小型企业实施ERP(Enterprise Resource Planning)应用系统所存在的问题,提出一种基于业务应用元素的可编辑ERP应用系统开发平台ERP-DSS(Develop Support Sys-tem)的设计方案.该方案采用3层结构模式,将动态业务建模与业务应用元素相融合,能够开发出适合中、小型企业个性化需求的ERP应用系统.
文摘Based on a questionnaire survey, the aim of this paper is to explore the relationship of business process management （BPM） with managerial accounting system （MAS） and their economic performance consequences in Chinese firms. Statistical data show that more firms accept business process improvement （BPI） other than business process reengineering （BPR） and optimize their activity chains other than supply chains. Through the construction of three elements, i.e., goal-setting, monitoring, and incentive schemes, of MAS, the study finds that when implementing BPM, firms usually use accounting indexes to set goals of the effect of business processes and combine the goals with monitoring and incentive schemes. Statistical data also show that incentive schemes get the lowest usage degree compared with goal-setting and monitoring. In addition, there are differences in their managerial accounting usages for BPM among firms considering ownership, industry, and scale. The main finding of this paper is that BPM empirically brings favorable changes to firms＇ economic performance via managerial accounting in general, and via goal-setting, monitoring, and incentive schemes in particular.
文摘The time-driven activity-based costing has received extensive attention from scholars both at home and abroad in recent years,which has been applied to the calculation of manufacturing operations and the cost of products.However, this approach is rarely introduced into the service sector.As to the hospitality industry, the profitability of the customer usually plays a decisive role in the business process.Therefore, this article takes the hotel service industry as the research point and allocates the costs of resources of each departments to customers according to time drivers.The focus of this paper is to calculate the costs of customers ,and then analyze the profitability of customers in order to take the appropriate marketing strategies to improve the hotel service industry Drofitabilitv.
