决算精益化管理策略在企业绩效优化中的研究

市场竞争之激烈,使企业必须通过细致的管理策略来提高业绩,这是无可忽视的重要问题。依据决算精益化管理的理念,展开了对企业提高业绩的一次深入探索。理论上对这一管理理念进行了解读,并据此建立了业绩提升的管理模型。运用定性与定量的研究手法,通过对多家企业进行事例研究,证实了运用决算精益化管理,无疑可以有效降低决算的成本,减少错误发生,提升决算的精确度,进而达到提升企业业绩的目标。值得一提的是,若要成功应用决算精益化管理,企业的高层必须对其理念有深入的理解和坚定的支持,同时在管理过程中需要整个团队的紧密配合。充分结合研究成果,可为企业如何落实决算精益化管理提供参考,助力企业业绩的提高。

Digital Ocean Information Framework of China and its application in the international marine cooperation

Digital Ocean Information Framework （DOIF） has been proposed by China in 2011 based on the achievements of the comprehensive offshore oceanic surveys supported by Chinese Offshore Investigation and Assessment Program, whose code name is 908. All observations from the surveys have been integrated and managed by DOIF. DOIF is capable of supporting the decision of making process for the sustainable use of marine resources in coastal regions of China, providing useful information and added value products as well as services for the improved management of the coastal areas in China with high business impact on the targeted groups as public authorities and commercial operators （e.g. managers, fishermen, shipping companies）. The future vision of DOIF in the international marine data and information exchange and service at Western Pacific region is presented in this paper.

Assessment of temporal and spatial variations in surface water quality using multivariate statistical techniques: A case study of Nenjiang River basin, China

Assessment of temporal and spatial variations in surface water quality is important to evaluate the health of a watershed and make necessary management decisions to control current and future pollution of receiving water bodies. In this work, surface water quality data for 12 physical and chemical parameters collected from 10 sampling sites in the Nenjiang River basin during the years(2012-2013) were analyzed. The results show that river water quality has significant temporal and spatial variations. Hierarchical cluster analysis(HCA) grouped 12 months into three periods(LF, MF and HF) and classified 10 monitoring sites into three regions(LP, MP and HP) based on the similarity of water quality characteristics. The principle component analysis(PCA)/factor analysis(FA) was used to recognize the factors or origins responsible for temporal and spatial water quality variations. Temporal and spatial PCA/FA revealed that the Nenjiang River water chemistry was strongly affected by rock/water interaction, hydrologic processes and anthropogenic activities. This work demonstrates that the application of HCA and PCA/FA has achieved meaningful classification based on temporal and spatial criteria.

HRM and Quantitatives： Decision Tree and Vector Analysis in HRM Theory

Research topic of this paper is to discuss theory of Human Resources Management （HRM） and to discuss using of quantitative methods in HRM. Firstly, five variables establish HRM theory. They are HRM practices, positive organizational behaviors, individual performance, performance of business departments, and firm performance. Transactions among those variables enable Human Resources （HR） practitioners to apply HRM theory in their organizations. Secondly, this paper discusses use of quantitative methods in HRM. They are vector analysis and decision tree analysis. Those analyses enable HR practitioners to make effective HR decisions. Decision tree sets HR alternatives to efficiently implement HRM practices in organizations. Research question is how HR practitioners apply quantitative methods in department of HRM in firms. Finally this research comes out a conclusion that quantitative methods may be used in HRM.

Forest Structure Analysis in the Oban Division of Cross River National Park, Nigeria

Information on forest structure is important for forest management decisions. This is inadequate in many situations, especially where timber is not of primary interest. We analyzed the structure of two forest types in the Oban Division of Cross River National Park, Nigeria. Systematic sampling technique was used to establish two transects measuring 2,000 x 2 m, at 600 m interval in the two forest types in four locations. Four 50 m x 50 m plots were located alternately at 500 m intervals along each transect, constituting 32 plots per forest type and 64 plots in all, Diameters at breast height （DBH）, base; middle and top; crown diameter; total height and crown length were measured on all trees with DBH 〉_ 10 cm. There were 159 stems/ha in the close-canopy forest and 132 stems/ha in the secondary forest. The mean DBH were 34.5 cm and 33.62 cm respectively. The mean heights were 24.79 m and 23.97 m, respectively. Basal area/ha were 41.59 m2 ha~ and 27.38 m2 hal for the two forest types. Majority of the trees encountered in the two forest types belonged to the middle stratum which has implication for small mammals＇ populations. Emergent trees which are otherwise scarce in other parts of the country were recorded, which also has implications for density thinning and seed supplies.

Application of a mixed DEA model to evaluate relative efficiency validity

Data envelopment analysis(DEA) model is widely used to evaluate the relative efficiency of producers. It is a kind of objective decision method with multiple indexes. However, the two basic models frequently used at present, the C2R model and the C2GS2 model have limitations when used alone,resulting in evaluations that are often unsatisfactory. In order to solve this problem, a mixed DEA model is built and is used to evaluate the validity of the business efficiency of listed companies. An explanation of how to use this mixed DEA model is offered and its feasibility is verified.

Arrival Pattern Recognition and Prediction Based on Machine Learning

A data-driven method for arrival pattern recognition and prediction is proposed to provide air traffic controllers(ATCOs)with decision support. For arrival pattern recognition,a clustering-based method is proposed to cluster arrival patterns by control intentions. For arrival pattern prediction,two predictors are trained to estimate the most possible command issued by the ATCOs in a particular traffic situation. Training the arrival pattern predictor could be regarded as building an ATCOs simulator. The simulator can assign an appropriate arrival pattern for each arrival aircraft,just like real ATCOs do. Therefore,the simulator is considered to be able to provide effective advice for part of the work of ATCOs. Finally,a case study is carried out and demonstrates that the convolutional neural network(CNN)-based predictor performs better than the radom forest(RF)-based one.

Software outsourcing risk management: establishing outsourcee evaluation item systems

Outsourcing software development has many advantages as well as inevitable risks. Of these risks, outsourcee se-lection is one of the most important. A wrong outsourcee selection may have severe adverse influence on the expected outcome of the project. We analyzed the risks involved in outsourcee selection and also provided methods to identify these risks. Using the principles of Analytical Hierarchy Process (AHP) and Cluster Analysis based on Group Decision Making, we established an index evaluation system to evaluate and select outsourcees. Real world applications of this system demonstrated its effectiveness in evaluating and selecting qualified outsourcees.

Multi-factors decision-making entropy method and its application in engineering management

In order to meet the strict requirements for information in engineering management, the positive interval （0, 1 ] in Shannon information entropy is extended to the real number interval [ - 1, 1 ]. The information theory and the decision theory are combined effectively, and the deficiencies that the traditional Bayes decision-making methods only consider a single factor are made up for. The multi-factors engineering decision-making methods are proposed, and some critical problems are solved in the practical engineering management decision-making process.

Market Share Model of Price and Advertising Combined Game in Duopoly

The marketing share model of price and advertising in a duopoly market was studied in this paper. Market response curves of price and advertising were presented to calculate the reasonable range based on the market forecast results. The interaction effect of price and advertising was considered,and the game theory was applied to a two-stage price and advertising competition which involved the market share model. A marketing decision support system (MDSS) was developed and simulation data was provided to give the solutions. The operation results show that the leading enterprise makes higher price,spends more on advertising,and earns more profit,while the small-scale enterprise has to lower the price,spend less on advertising,and has slightly higher profit rate. The system is shown to be adaptable to a wide variety of realistic situations.

The decision-making dimension of the systems approach to management

Theoretically, a system is anything that is made up of various parts. Theses parts are known as subsystems. At every point in time, these parts should work in harmony so that objectives could be achieved successfully. A system could be inanimate or animate item. Examples of inanimate systems include vehicles, households, computer and institution. Examples of animate systems are human being, animal and insect. Both inanimate and animate systems are made up of various subsystems. Such subsystems are required to co-operate, collaborate and work together so that set objectives could be achieved successfully. From practical managerial point of view, business organizations are equally systems that are made up of subsystems which may take the form of departments, sections and/or units. It is supposed to be collaborations among the managers and other members in these departments, sections and/or units so that organizational objectives could be achieved. All the managers in various departments, sections and/or units are required to work together as a team to make the system coherent and closely-knit to make disintegration impossible. Closely related to the systems approach to management is managerial decision-making. Decision-making is a very important function of every manager＇s job. The success and failure stories of many organizations are the result of the quality of decisions made. Many organizations have survived turbulent conditions. Others have also collapsed in spite of favourable conditions. These varying conditions are the result of the quality of decisions made by managers at positions of authority and responsibility. Therefore the systems approach to management enjoins top managers in particular to be very circumspect and cautious in certain decision-making activities. This is because, the quality of decision a manager makes can go a long way to determine the success or failure story of an organization as exemplified in the case study in this paper.

Effective Approach to Elevate the Intelligence of Management Decision System

Based on the sticking point of the low intelligence of the existing management decision system,this paper puts forward the idea of enriching and refining the knowledge of the system and endowing it with the ability to learn by means of adopting three types of heterogeneous knowledge representation and knowledge management measures.At length,this paper outlines the basic framework of an intelligence system for the sake of management decision problem.

Decision Making in Economic Managemen

领导的过程就是制定决策并实施决策的过程。决策正确与否,关系到事业的成败,经济的兴衰。因此,在经济管理中按照科学的秩序和方法,制定和实施决策,实现决策科学化,这是市场经济的需要,是事业发展的需要,也是检验现代领导者经济管理水平的重要标志。

Managers in making The Zen management way

In the 21st century every manager in making requires a unique balance in personal, professional, family and social life so that he/she can enjoy and motivate himself to make others happy around him or her. The ego plays a major role in our life. Practicing Zen in management takes the manager to a level of egolessness. Zen finds its source in the experience of Shakyamuni Buddha, who in the process of enlightenment came across the elements of mindfulness and concentration--The noble eightfold path. These are key elements of success for the ＂managers in making＂. The purpose of this paper consists in rethinking today＇s management systems in order to look for ways of management which are better adapted to human life. It is assumed that a management practice which takes into consideration of the characteristics of human life must be accepted by a large number of people and would be effective and sustainable. This paper highlights the eight elements of＂The noble eightfold path＂ and its effective implications in management for the ＂managers in making＂ process--A guide towards success.

The Role of Accountants in Decision-Making in Lebanese Firms

The issue of accountants＇ role in decision-making has been the center of attention of lots of studies in the last decade but never did it get the adequate coverage in Lebanon. This paper studies to what extent accountants are involved in the managerial decision-making in Lebanon. Two hundred experienced accountants from all over the country were randomly selected for a questionnaire survey. This survey provides evidence as to what factors contribute to the variance of influence accountants have in managerial decision-making. The results from the questionnaires varied, but we conclude that accountants＇ involvement in new product development （NPD）, the skills that accountants have, their role in the financial analysis of the firm, and how much the finn they work for encourages them to advice on business decisions affect the degree of contribution an accountant has to decision-making. The findings of this research could be used as a reference to help in understanding the role of accounting in Lebanon by various finns and organizations.

Goal-Setting in the Information-Generating Environment of the Universe

Problem of goal-setting is related to the fundamental principles of informationology and general, rather than specific, aproaches, which enable a more adequate appraisal of certain managerial decisions in terms of their efficiency. In article this problem is considered and from positions of informationology is formulated and on the basis of a method of full mathematical induction the Law of positive dynamics of the Universe is proved. This law establishes preference of the positive purposes in all processes happening in the Universe. Thus, the goal-setting which is carried out from positions of the described Law is the important world outlook prerequisite searching, identification and development of strategic alternatives of purposeful social innovations.

The Impact of Personality Traits and Problem Structures on Management Decision-Making Outcomes

Since decision-making behavior has been in the focus both from a scientific and a professional position, there seems to be a dispute whether rational or intuitive decision making leads to better outcomes. By now, scholars have agreed that effective organizations do not have the luxury to choose between the ＂applications＂ of intuitive or rational decision making. Instead, they try to understand how different factors like personality traits and problem characteristics influence the decision-making process. Reviewing the literature reveals that personality pre-determination and the structure of problems （e.g., well-structured problems （WSPs） versus ill-structured problems （ISPs）） seem to have a significant impact on the decision-making efficiency. Further, the review also shows that there is a lack of application-oriented empirical studies in this area of research. Therefore, the aim of this research paper is to propose a framework for an empirical study on how personality traits and problem structure influence the decision-making process. First, hypotheses are derived from the literature on how personality pre-determination and behavioral patterns in the decision-making process lead to higher socioeconomic efficiency within certain problem categories. Second, a causal model and a setup for a laboratory experiment are proposed to allow testing the hypotheses. Finally, the conclusions provide an outlook on how this research could support organizations in their decision-making processes.

Early Water Quality Modeling with Minimal Data to Support Management Decisions： A Case Study of Aguamilpa Reservoir

This paper presents a case study that demonstrates how models can be used to support water management decisions before sufficient data to verify the model are available. In developing areas, and for new reservoirs, extensive data for model calibration and validation are often not available. As a case study we developed a CE-QUAL-W2 model of Aguamilpa Reservoir using minimal data and used the model to create a data acquisition plan to support early planning decisions. We based the model on a two-year period and compared the model results to data recently collected with our acquisition plan. We present how we developed and used the model to design the data acquisition plan which identifies and collects data to update and calibrate the model to support future decisions. We show that a minimally calibrated model based on scarce data can support management decisions and be the first step in a spiral engineering approach to system management. Spiral engineering uses models and data to both support early decisions and to iteratively improve this information to support subsequent decisions and models. This case study can be used as a guide for developing water quality models with minimal data and uses the models to support early decision requirements.

Research on coal mine safety production management decision system based on VB

Based on safety management appraisal theory, the decision system was divided into 5 function menu module, including system control module, mining coal and the tunneling working surface security evaluation module, the entire ore safety production condition appraisal module, the safety management level appraisal module of main production work area, the withdrawal system module and so on. The system operates through the constitutive procedure, outputs the main operation results by graph and form, and realizes the main function of safety evaluation.