创业教育的目的是培育学生的创业思维,锻炼其创业能力,最终为社会培养创业人才,本质上是一种实用教育,因而在创业教育中将理论与实践相结合进行教学非常重要。企业运营是决定企业发展的核心要素,以当代企业管理大师高德拉特所提出的TOC(...创业教育的目的是培育学生的创业思维,锻炼其创业能力,最终为社会培养创业人才,本质上是一种实用教育,因而在创业教育中将理论与实践相结合进行教学非常重要。企业运营是决定企业发展的核心要素,以当代企业管理大师高德拉特所提出的TOC(Theory of Constraints)约束理论为基础,结合创业企业运营实践中的运营瓶颈表现、成因和持续改善流程五步法与关键链项目管理对策为例,进行创业教育中理论与实践相结合的教学分享,为我国"大众创业、万众创新"背景下创业企业的可持续成长和新时代的创业教育发展、创业人才的培养提供帮助。展开更多
Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms＇ com...Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms＇ competitive advantage in relation to cost leadership strategy. Consequently, firms have implemented contemporary cost management systems, such as activity-based management, business process re-engineering, life-cycle costing, target costing, and theory of constraint （TOC）, to enable them to become low-cost producers and compete effectively and sustain their performance. Furthermore, focusing on cost management to improve profitability has led to the integration of activity-based costing （ABC） and TOC. Therefore, the aim of this study is to review literature and discuss how integration of ABC and TOC can result in improved and sustained cost management. While these methods have different approaches in addressing cost management, treating them as complementary cost management approaches can result in improved cost management due to improved product costing, improved cost reporting, improved product-mix decisions, and improved cycle-time management. Improvement in cost management will then result in sustained cost management. Sustained cost management is further enhanced with the investment in information customer and shareholder value technology that supports cross-functional decision making to continue creating to remain competitive in the market.展开更多
文摘创业教育的目的是培育学生的创业思维,锻炼其创业能力,最终为社会培养创业人才,本质上是一种实用教育,因而在创业教育中将理论与实践相结合进行教学非常重要。企业运营是决定企业发展的核心要素,以当代企业管理大师高德拉特所提出的TOC(Theory of Constraints)约束理论为基础,结合创业企业运营实践中的运营瓶颈表现、成因和持续改善流程五步法与关键链项目管理对策为例,进行创业教育中理论与实践相结合的教学分享,为我国"大众创业、万众创新"背景下创业企业的可持续成长和新时代的创业教育发展、创业人才的培养提供帮助。
文摘Implementing effective cost management approaches has recently gained momentum due to intense competition and increasing customer demands. Moreover, effective cost management approaches have contributed to firms＇ competitive advantage in relation to cost leadership strategy. Consequently, firms have implemented contemporary cost management systems, such as activity-based management, business process re-engineering, life-cycle costing, target costing, and theory of constraint （TOC）, to enable them to become low-cost producers and compete effectively and sustain their performance. Furthermore, focusing on cost management to improve profitability has led to the integration of activity-based costing （ABC） and TOC. Therefore, the aim of this study is to review literature and discuss how integration of ABC and TOC can result in improved and sustained cost management. While these methods have different approaches in addressing cost management, treating them as complementary cost management approaches can result in improved cost management due to improved product costing, improved cost reporting, improved product-mix decisions, and improved cycle-time management. Improvement in cost management will then result in sustained cost management. Sustained cost management is further enhanced with the investment in information customer and shareholder value technology that supports cross-functional decision making to continue creating to remain competitive in the market.
