In many compames, cost management models are abandoned due to their complexity and because of this, the academic literature has experienced a downturn in publications regarding cost management. This paper deepens the ...In many compames, cost management models are abandoned due to their complexity and because of this, the academic literature has experienced a downturn in publications regarding cost management. This paper deepens the understanding regarding the practical usability of cost management models for purchasing decisions, and provides a framework for determining a desired complexity of cost management in different purchasing environments. The complexity is defined along three dimensions identified in literature and the different purchasing environments stem from an adaptation of Kraljic's (1983) matrix.展开更多
This paper is a comprehensive data collection and analysis of the special performance of the managed fund in provincial universities, which has very important academic value and theoretical and practical significance ...This paper is a comprehensive data collection and analysis of the special performance of the managed fund in provincial universities, which has very important academic value and theoretical and practical significance for the effective and rational improvement of the utilization ratio of the special funds, the specification of the management the university capitals and the ceaseless development of the education reform. It also has very important academic value and theoretical practical significance for the improvement of the financial management levels, the introduction of the evaluation results of the special funds into the budget appropriation mechanism, the refinement of the budget planning of the special funds, the improvement of the scientificalness and accuracy of the budget planning oft he special fimds, and the further strengthening of the management of the expenditure and balance of the special funds of universities, and the formulation of the scientific and effective performance evaluation methods, and the formation of the theoretical platform of the performance management evaluation.展开更多
文摘In many compames, cost management models are abandoned due to their complexity and because of this, the academic literature has experienced a downturn in publications regarding cost management. This paper deepens the understanding regarding the practical usability of cost management models for purchasing decisions, and provides a framework for determining a desired complexity of cost management in different purchasing environments. The complexity is defined along three dimensions identified in literature and the different purchasing environments stem from an adaptation of Kraljic's (1983) matrix.
文摘This paper is a comprehensive data collection and analysis of the special performance of the managed fund in provincial universities, which has very important academic value and theoretical and practical significance for the effective and rational improvement of the utilization ratio of the special funds, the specification of the management the university capitals and the ceaseless development of the education reform. It also has very important academic value and theoretical practical significance for the improvement of the financial management levels, the introduction of the evaluation results of the special funds into the budget appropriation mechanism, the refinement of the budget planning of the special funds, the improvement of the scientificalness and accuracy of the budget planning oft he special fimds, and the further strengthening of the management of the expenditure and balance of the special funds of universities, and the formulation of the scientific and effective performance evaluation methods, and the formation of the theoretical platform of the performance management evaluation.