The Application of Knowledge Management(KM)by Small and Medium-Sized Enterprises(SME)in Manufacturing Industry

To accelerate the digital transformation of small and medium-sized manufacturing enterprises(SMEs),this study delves into the primary challenges encountered in adopting knowledge management(KM)within these organizations and identifies the essential methods for successful implementation.The objective is to provide practical recommendations for the effective adoption of KM.This research suggests that enterprises should promote knowledge management through three key approaches:enhancing employees’cognitive understanding,standardizing knowledge systems,and tailoring business scenarios to meet diverse needs.These findings offer valuable insights into the digital transformation of SMEs in the manufacturing sector,ultimately helping these businesses to remain competitive and innovative in a rapidly changing market.By addressing the specific needs and challenges faced by SMEs,this study aims to contribute to a more comprehensive understanding of how knowledge management can be leveraged to drive digital transformation and improve overall business performance.

Extemal Quality Control and its Impacts on Quality in Auditing Companies With Focus on Small and Medium-sized Audit Companies

After numerous spectacular balance scandals in the United States and Europe, an international discussion about the quality of audits as well as the necessity to raise the quality of financial audits arose. The United States of America responded to this discussion with the ＂Sarbanes-Oxley Act＂, while the European Union decreed the directive 2006/43/EC. The mentioned directive updated the statutory provisions for the professional guild of auditors to increase the quality of audits. In detail, it demanded an external quality-control-system combined with public supervision for the profession of auditors to ensure a better quality. Due to this fact, the audit companies now have to fulfill a large range of requirements to provide evidence of their consistent auditing-quality and furthermore of the quality standards within their company. Since many small and medium-sized companies are not able to fulfill these new requirements, the number of small and medium-sized audit companies decreases noticeably. This paper discusses the research results on the effects of external quality control^given by law---on the auditor market in Germany focusing on small and medium-sized audit companies. Additionally the research examines that, if the external quality control, which was one of the justifications of the conversions of the EU-directive 2006/43/EC is able to increase the quality in audit companies at all. Therefore it needs to be tested whether there is a uniform and fits all approach of quality in audits. The research questions and the tests were analyzed scientifically and confirmed in several expert interviews with four different expert groups in Germany.

MPL/CIM/MIS APPLIED IN SMALL & MEDIUM MANUFACTURING COMPANIES

According to the featUres of the management, the authors put forward the Marketing/ProductioMiogistics integrated MIS used in small&med turn manu facturing companies after analyZing the application limitation of Marll and CIMS in this paper,which focus on the integrating feathes of information and the architectUre of MPUCIM/MIS. The benefitS MPUCIMfMIS brought to a company are also introduced.

Small and Medium-Sized Enterprises （SMEs） in Personal Services

Entrepreneurship has become an attribute of the current growth without business activities. Entrepreneurship is a global world. It is not possible to think about economic driving force of technological development and scientific research. It materializes knowledge and involvement of people and society. Expansion of business activities is a source of individual country＇s economic performance. It contributes to the development of people＇s living standards. In every market economy, it represents an irreplaceable role for small and medium-sized enterprises （SMEs）. A strong representation of＂micro-enterprises＂ can be found in the field of personal services. Companies within the course of their existence go through particular stages of their development--from their foundation through the stage of steady development. After this stage, there comes their decline that can develop even into their termination. We indicate this process as a company life cycle. The aim of the submitted project is to map the life cycle of particularly chosen companies providing accommodation and catering services and to find a mutual relation among observed quantities and their stable economic positions in the market. The analysis is based on the data of macro-economic character, the data about development of receipts in the sector, development of inflation, tempo of economic growth, and development of consumer prices. Out of a company, non-financial factors will also be considered. The core of the analysis is the stage of sustainable stability of the assessed companies. The point of the findings is revelation of the causes of risks of possible transition into the stage of termination due to the decline of services volume, decline of profitability, and long-lasting payment insolvency. The contribution of the project is to draw our attention to possible risks of critical situation development and to propose how to avoid them so that the company will not occur in financial straits. Achieved information could assist the company management to make relevant decisions.

Policy adjustments needed to encourage Chinese companies' overseas M&A

The past several years have seen Chinese companies participating in a growing number of overseas M&A deals for increasing values.Most of China's state-owned enterprises' overseas M&A deals are in the resource and mining sectors,while private companies' deals are usually done to obtain advanced technologies and reputable brands.We can conclude,based on previous experiences,that small and medium-sized companies as well as those engaged in import substitution have a much greater chance for successful integration.Large companies and those with an export-orientated nature have slimmer chances for successful integration.The overseas M&A verification system the Chinese government practices is unfavorable for successful deals and the upgrade of Chinese companies.

基于精益数字化理念的中小型制造企业数字化转型之道

通过分析中小型制造企业在进行数字化转型过程中遇到的问题及其原因,基于将精益管理方法和数字化技术应用相结合的精益数字化理念,介绍“HUAYI精益数字化转型屋”模型和“HUAYI数字化转型七步法”,帮助中小型制造企业更高效、更科学的推动数字化转型。

中小制造企业ERP实施策略研究

对中小制造企业ERP实施及应用存在的问题进行了研究分析,并针对ERP实施提出了一些探索性建议。

中小制造企业实施ERP的模型研究

随着经济的不断开放,我国中小企业面临着来自于世界范围内的激烈的市场竞争。我国的中小企业是国民经济中最具活力的组成部分,国内生产总值的60%、工业利润的40%是由中小企业贡献的,其重要作用不可低估。但是面对国内外日趋激烈的市场竞争,绝大多数仍在沿用传统管理模式的中小企业处于极为被动的地位,承受着极大的市场压力。因此,完成企业信息化建设,以ERP技术提升企业的核心竞争力,已成为摆在我国中小企业面前的重要使命。针对中小企业实施ERP存在的诸多问题,本文提出了中小企业实施ERP的模型,并着重分析了企业实施ERP能力成熟度和企业流程重组。

中国民营小型制造企业碳减排研究

全球气候变暖对人类生存和发展提出了严峻挑战,转变传统观念,推行低碳经济成为一种趋势。2009年11月25日召开的国务院常务会议决定,将碳减排作为约束性指标纳入国民经济和社会发展中长期规划,并制订相应的国内统计、监测、考核办法。因此,碳减排成为国内各企业必须面对且刻不容缓的问题。文章根据现阶段民营小型制造企业的经济技术实力,拟出若干碳减排方式,确定优选方案,并从系统工程的角度,给出碳减排目标控制的程序、方法和措施。

The Impact of Firm Characteristics, Industry Types, and Financial Ratios on SMEs＇ Utilization of Tax Incentives

This study aims to contribute to the growing literature on issues of tax incentives for small and medium-sized enterprises （SMEs）. Through comprehensive exploration of data, the study investigates factors leading to successful and unsuccessful utilization of tax incentives among SMEs. Financial ratios were calculated based on the information retrieved from the companies＇ annual financial statement. Apparently, these financial ratios are evidence of how successful the companies are in utilizing the tax incentives. In this study, 129 small companies and 71 medium-sized companies were selected as samples for the period of 2003-2007. The result indicates that financial structure such as retained earnings, tax burden, cash flow, and inventory level determined the ability of companies to utilize tax incentives; hence leading to higher earnings generated from the business operation. The age of the companies affects the utilization of tax incentives and this denotes that older companies are more capable of generating higher earnings. Hence, a thorough analysis of the data allows us not only to determine the success of the company in utilizing tax incentives but also to identify the determinants that impact their performance.

How Can SMEs be Successful： A Legal and Economic Analysis of China Commodity Centre - YIWU

Nowadays, the policy of encouraging the development of SMEs, starting a business has become a popular choice for many people. Alongside entrepreneurial talent, the legal environment and system design are also very significant for SMEs＇ surviving. This Article provides the successful experiences of SMEs in YIWU, including raising sufficient capital from private finance, highly autonomous forms of enterprise, as well as thinking highly of intellectual property. This article analyses the current problems of SMEs from both legal and economic perspectives, and gives three proposals： legalising underground lending system and creating private banks, introducing the Limited Liability Company into China, and providing the road for transforming intellectual property rights into easily realisable interests, for the purpose of building a more advantageous developing environment for SMEs.

我国制造业中小企业在跨国公司全球产业链中的价值定位

国际生产体制已进入网络化发展的新阶段,全球制造业正面临着产业链的重构,跨国公司将逐步把我国纳入其全球战略体系,实现全球一体化的生产、销售和研发。我国企业面临的国内国际竞争越来越激烈。对于我国制造业中小企业而言,当务之急是以跨国公司对华投资战略调整为契机,基于全球生产网络进行科学合理的价值定位,然后通过配套生产、OEM、合同制造、战略联盟等方式进入跨国公司全球产业链,向“小而精”、“专而强”方向发展。同时要适度进行产业链节点的横向扩张和纵向延伸,从而实现产业链升级。