期刊文献+
共找到3篇文章
< 1 >
每页显示 20 50 100
日本的超级市场
1
作者 刘建华 《企业经济》 1994年第10期58-59,共2页
日本的超级市场刘建华在日本,超级市场是个别号,叫做“百分之一产业”,意思是说,超级在场的利润率比较低,只有1%至百分之几。这个别号可以识形象地道出了超级市场经营创一个突出的特点,就是低利律售。超级市场作为一种现代零售... 日本的超级市场刘建华在日本,超级市场是个别号,叫做“百分之一产业”,意思是说,超级在场的利润率比较低,只有1%至百分之几。这个别号可以识形象地道出了超级市场经营创一个突出的特点,就是低利律售。超级市场作为一种现代零售企业的组织形式,也是一个独特的经营... 展开更多
关键词 战后日本 零售业 连锁经营 大型零售店 市场经营 经营技术体系 百货商 成长阶段 批发商 间接管理费用
下载PDF
Exploring ERP Adoption Cost Factors
2
作者 Moutaz Haddara 《Computer Technology and Application》 2012年第3期250-261,共12页
Due to their limited resources, budgets and their high sensitivity to costs, when Small and Medium Enterprises (SMEs) take the first step into implementing an Enterprise Resource Planning (ERP) system, they need t... Due to their limited resources, budgets and their high sensitivity to costs, when Small and Medium Enterprises (SMEs) take the first step into implementing an Enterprise Resource Planning (ERP) system, they need to think about many things, foremost the cost of adoption. Literature suggests that most ERP implementations fail due to inaccurate and optimistic budget and schedule estimations, as well as, anticipating indirect costs beforehand is problematic. With the deficiency of a clear model of cost factors for ERP adoptions, ERP adoptions face high risks of failure. Failures could be caused by several factors, but the scope of this research is focused on identifying, exploring, and validating a comprehensive list of ERP adoption cost factors. This could aid SMEs in visualizing the different expected costs, and would consequently assist in better future cost management and estimations. There has been plenty of research in ERP; however, a clear gap in ERP cost identification, management, and estimation exists. This paper focuses on identifying direct and indirect cost factors that influence total costs in the ERP adoption process. The paper presents a cost list that has been developed through literature and an ERP expert panel. Furthermore, this study validates the costs list through interviews with different stakeholders within ERP adoption projects in Egypt. 展开更多
关键词 ERP (enterprise resource planning) cost estimation cost factors SMEs (small and medium enterprises).
下载PDF
谈人才培养的成本核算 被引量:2
3
作者 马琳彩 《交通财会》 2002年第9期38-39,共2页
从事人才培养的单位 ,面临走向市场后的竞争。人才培养的成本核算 。
关键词 人才培养 成本核算 权责发生制 直接人员费用 间接管理费用
原文传递
上一页 1 下一页 到第
使用帮助 返回顶部