浅论战略管理会计对企业经济竞争力的影响

战略管理会计是会计管理在当前新形势下发展的一种新趋势,它对一个企业的长远发展具有重要的意义。本文将从战略管理会计的产生、发展、内涵、特点及企业的经济竞争力出发,分析战略管理会计产生的必然性及其对企业经济竞争力的影响。

Innovation--the Key Factor in Entrepreneurial Cycles

This paper focuses on the innovation as a key factor in entrepreneurial cycles particularly in those who deal with production. Taking into the consideration the whole entrepreneurial cycle, the innovation is the most sensitive factor that determines the products giving to them the ＂soul＂ and in most cases separating successful from unsuccessful ones on the market. In the era of global market, competitiveness became one of the most important factors for each company. Within an enterprise, the engineers are those who are qualified and responsible to take care about the competitiveness of the products that company produce. They have to be introduced not just about the technology in sense of ＂how to made smt.＂, but even rather ＂bow to make the better product than others＂. ＂Better＂ could be involved in product various characteristics as quality, functionality, durability and any other ones which will convince the customer to buy it. The engineers should be more focused on the ＂value＂ involved in the product rather than on its ＂materialization＂, simply because the customers buy the value for him/her. By neglecting innovation, companies become just a simple economy subjects, without entrepreneurial elements, losing competitiveness and endanger their future. In long-term perspective, the permanent innovations implemented in the products and services as well as in the production process enable companies to became or remain competitive on the market.

Impact of corporate culture on the development of business management based on the perspective of the corporate culture of innovation

With the development of the knowledge economy and economic globalization, the competition among enterprises is increasingly reflected in culture competition. The increasingly role of corporate culture on the survival and development of enterprises becomes the cornerstone of competitiveness and the key factor of success of enterprise. In this case, the study, use and practice of corporate culture under the new situation, are very important. Creating a people-oriented and innovation -oriented corporate culture, can provide the most effective and the most long-lasting platform to a strategic enterprise managemem. Throughout the history of the development of successful companies, all have a protbund precipitation of their own culture. But corporate culture is the most obscure area of business management, so far the most challenging part to each enterprise, it is reflected in the values, morale and the way businesses communicate, but also in the staff behavioral habits. This shows that the corporate culture is closely related to the survival and development of enterprises, determining the survival of enterprises. Building enterprise culture naturally has become a hot topic, but also an indispensable factor to establish a scientifically administrative system.

Focus on the key problems and dilemmas that arise in developing eco-industrial parks in China

Despite the widespread incorporation of sustainable development into policy discourses, actually achieving the win-win-win scenario of economic, environmental and social development continues to be problematic. Advocates of industrial ecology suggest that shifting the basis of industrial production from a linear to a closed loop system, these gains can be achieved. In recent years, concepts drawn from industrial ecology have been used to plan and develop eeo-industrial parks （EIPs） that seek to increase business competitiveness, reduce waste and pollution, create jobs and improve working conditions. Despite a growing interest in EIPs, there have been few empirically informed studies that seek to explore the potential contribution such EIPs may make to sustainable development. This paper contributes to a developing sympathetic critique of industrial ecology by focusing on the key problems and dilemmas that arise in the course of developing eco-industrial parks, drawing upon empirical work conducted in China. The paper draws upon both an extensive survey of EIPs and in-depth interviews conducted with a range of stakeholders at some sites in China. As the paper reveals, EIPs in China are in their early stages and likewise their contribution to economic development and environmental policy, let alone social policies, is complicated and inchoate. The empirical material reveals that key features of industrial ecology such as inter-firm networking and collaboration in the form of materials interchange and energycascading are either absent or in the early planning stages. In each of the cases studied what is emerging is a form of EIP partly determined by the geographic setting and broader economic realities of the locality. While collaborative behavior between firms is central to EIP development if the potential benefits of industrial ecology are to be realized, it is important to realize that such behavior is difficult to develop from scratch through policy intervention. In conclusion, the paper suggests that expectations must be realistic for the community and location in question. As part of that realism, EIP projects must be designed to allow for a gradual approach, and each phase needs to be financially viable.