One of the main issues in entrepreneurship education is integrating core course to entrepreneurship course. Many educators fail to integrate core course and entrepreneurial education. The purpose of this study is to i...One of the main issues in entrepreneurship education is integrating core course to entrepreneurship course. Many educators fail to integrate core course and entrepreneurial education. The purpose of this study is to investigate whether the integration of management accounting course in entrepreneurship course will accomplish the objective of entrepreneurship education. This study is derived from the experience of entrepreneurial project course at Management Department of Ciputra University, Surabaya. This study uses an explorative approach to investigate the implementation of project-based learning （PBL） in management accounting course. The result shows variation of output. There are about 91% business can be implemented by business groups and about 33% target achieved. Several management accounting techniques are used in this study, such as balanced score card （BSC）, activity-based costing （ABC）, activity-based management （ABM）, cost-volume-profit （CVP） analysis, and tactical decision making. This study found that by using management accounting techniques, student can run the business well especially when they have to make decision. This study strengthens the role of management accounting in business practices, and furthermore, this study proves that management accounting is beneficial for entrepreneurs who are still in the start-up business stage.展开更多
Corporate decisions related to ＂make or buy＂ have significantly changed over the last 20 years, since the rush towards concentration on core business of the 1980s has progressively lost grasp. Although long-term all...Corporate decisions related to ＂make or buy＂ have significantly changed over the last 20 years, since the rush towards concentration on core business of the 1980s has progressively lost grasp. Although long-term alliances and mega deals are replacing the existing spot contracts, both academic literature and managerial practices still lack appropriate models for coping with such decisions. As a consequence, the traditional accounting approach, extensively based on emerging costs and cost savings, seems to be less and less effective in the governance of such phenomena. On the other hand, the managerial literature still suffers significant gaps in modeling the relations between outsourcing and business performance. The attention paid to the subject in past decades has not been matched by the rigor in assessing the actual impact on business performance. This paper aims to fill some of the existing gaps by presenting an original empirical study based on the analysis of the impact of outsourcing decisions on business performance.展开更多
Facing with the future increasingly changed economy environment, a company who wants to survive forever has to control the key point of owning person with ability and core competence. However, the main question needs ...Facing with the future increasingly changed economy environment, a company who wants to survive forever has to control the key point of owning person with ability and core competence. However, the main question needs to he solved is to design a motivational compensation system which not only have competence when compared with other companies but also have cohesive force for the staffand can evaluate them fairly. Salary should not just be the cost of paying for worker＇s labor but should have more functions to introduct them to obey orders and stimulate their activities. This essay has some reference to enrich the motivational compensation system by discussing the motivational plans in different period of a company and analyzing the actual working operation. This essay aims at applying present compensation theory to small and medium-sized enterprises to get some beneficial discoveries, concluding a compensation dcsign system which suits for the traits of small and medium-sized enterprises from the strategic level and technical level. As a result, we can improve our company＇s core competence.展开更多
The market environment and the competition characteristics between the enterprises is different from the traditional competition, the competition between individual enterprise is displaced by the comprehensive strengt...The market environment and the competition characteristics between the enterprises is different from the traditional competition, the competition between individual enterprise is displaced by the comprehensive strength of alliance supply chain which formed by upstream and downstream suppliers and customers whose main body is core enterprise, whether production enterprise or retail business are inevitably to form as chain so that to obtain the relative cost advantage and quick reaction advantage in the fierce market competition. Combining the theory and practice comparison of enterprise supply chain management at home and abroad, we can find that the theory and practice of Chinese enterprises supply chain management are falling behind developed countries In the new economic background, research and discussion of China＇ s enterprise supply chain management theory and practice, is helpful to promote the enterprise comprehensive competition ability and improve the economic benefit of enterprise.展开更多
文摘One of the main issues in entrepreneurship education is integrating core course to entrepreneurship course. Many educators fail to integrate core course and entrepreneurial education. The purpose of this study is to investigate whether the integration of management accounting course in entrepreneurship course will accomplish the objective of entrepreneurship education. This study is derived from the experience of entrepreneurial project course at Management Department of Ciputra University, Surabaya. This study uses an explorative approach to investigate the implementation of project-based learning （PBL） in management accounting course. The result shows variation of output. There are about 91% business can be implemented by business groups and about 33% target achieved. Several management accounting techniques are used in this study, such as balanced score card （BSC）, activity-based costing （ABC）, activity-based management （ABM）, cost-volume-profit （CVP） analysis, and tactical decision making. This study found that by using management accounting techniques, student can run the business well especially when they have to make decision. This study strengthens the role of management accounting in business practices, and furthermore, this study proves that management accounting is beneficial for entrepreneurs who are still in the start-up business stage.
文摘Corporate decisions related to ＂make or buy＂ have significantly changed over the last 20 years, since the rush towards concentration on core business of the 1980s has progressively lost grasp. Although long-term alliances and mega deals are replacing the existing spot contracts, both academic literature and managerial practices still lack appropriate models for coping with such decisions. As a consequence, the traditional accounting approach, extensively based on emerging costs and cost savings, seems to be less and less effective in the governance of such phenomena. On the other hand, the managerial literature still suffers significant gaps in modeling the relations between outsourcing and business performance. The attention paid to the subject in past decades has not been matched by the rigor in assessing the actual impact on business performance. This paper aims to fill some of the existing gaps by presenting an original empirical study based on the analysis of the impact of outsourcing decisions on business performance.
文摘Facing with the future increasingly changed economy environment, a company who wants to survive forever has to control the key point of owning person with ability and core competence. However, the main question needs to he solved is to design a motivational compensation system which not only have competence when compared with other companies but also have cohesive force for the staffand can evaluate them fairly. Salary should not just be the cost of paying for worker＇s labor but should have more functions to introduct them to obey orders and stimulate their activities. This essay has some reference to enrich the motivational compensation system by discussing the motivational plans in different period of a company and analyzing the actual working operation. This essay aims at applying present compensation theory to small and medium-sized enterprises to get some beneficial discoveries, concluding a compensation dcsign system which suits for the traits of small and medium-sized enterprises from the strategic level and technical level. As a result, we can improve our company＇s core competence.
文摘The market environment and the competition characteristics between the enterprises is different from the traditional competition, the competition between individual enterprise is displaced by the comprehensive strength of alliance supply chain which formed by upstream and downstream suppliers and customers whose main body is core enterprise, whether production enterprise or retail business are inevitably to form as chain so that to obtain the relative cost advantage and quick reaction advantage in the fierce market competition. Combining the theory and practice comparison of enterprise supply chain management at home and abroad, we can find that the theory and practice of Chinese enterprises supply chain management are falling behind developed countries In the new economic background, research and discussion of China＇ s enterprise supply chain management theory and practice, is helpful to promote the enterprise comprehensive competition ability and improve the economic benefit of enterprise.
