In recent years,with the complexity and variability of international finance,debt,and geopolitical risks,the growth rate of domestic economic operations has slowed down.More enterprise groups are facing the transforma...In recent years,with the complexity and variability of international finance,debt,and geopolitical risks,the growth rate of domestic economic operations has slowed down.More enterprise groups are facing the transformation and upgrading from domestic leadership to internationalization,achieving revenue growth of nearly 10 billion yuan per year against the trend.The severe and complex internal and external environment has brought many challenges to the supply chain for enterprises.This article focuses on the goal of an“enterprise supply chain system focusing on value creation,strengthening system linkage,and improving overall chain efficiency,”aiming to find solutions to problems such as strong demand variability,frequent emergency needs,coexistence of project shortages and inventory surplus,long material turnover cycles,and high organizational complexity.By searching for key activities in the entire business chain of demand,design,production,service,and finance,implementing source planning,process control,system linkage,analysis and summary,and team collaboration,we have achieved more scientific demand forecasting,more accurate planning,more effective procurement cost reduction,more stable production performance supply,more convenient inventory sharing services,and more efficient integration of business and financial policies.展开更多
A new collusion attack on Pour-like schemes is proposed in this paper. Then, we present a collusion-free centralized multicast key management scheme based on characteristic values of members. The re-keying method that...A new collusion attack on Pour-like schemes is proposed in this paper. Then, we present a collusion-free centralized multicast key management scheme based on characteristic values of members. The re-keying method that other group members calculate new keys when a member is joining or leaving is also designed. It achieves forward secrecy and backward secrecy. Compared with typical existing centralized schemes, the storage of Group Key Controller (GKC) in our scheme halves the storage overhead of others, and communication overhead of GKC is 2 in case of joining re-keying. Especially, the leaving re-keying overhead is and the overall performance is excellent.展开更多
Both in developed and in developing countries, the construction industry is regarded as an economic investment activity without forgetting its significant relationship with national economic development due to its gre...Both in developed and in developing countries, the construction industry is regarded as an economic investment activity without forgetting its significant relationship with national economic development due to its great contributions to the national gross domestic product (GDP) of the country. Concerning construction processes, both risk management (RM) and value engineering (VE) techniques have commonalities from the beginning up to the completion of the project due to enhancing the project value/quality, meeting the project deadline, and reducing overall project cost. VE includes resolving the uncertainty of project objectives and ensuring that the project is delivered in a value for money way. The key point of RM is to solve the uncertainty of the project itself and its results to ensure that the specifications are achieved within the prescribed time, cost, and quality constraints. This review work is comparatively and collectively focus</span><span style="font-family:Verdana;">ed</span><span style="font-family:Verdana;"> on assessing the role of RM and VE tools for project successful delivery. It studies the points of difference and common features of the two aspects in terms of construction project delivery. So, this study concluded that in construction RM tool cannot be the chief aim of the all parties involved in the project execution because sometimes it produces itself negative results and reduces project management success. Therefore, RM needs a strong combination with VE due to the dependence of the target in identifying and assessing risks by considering the highest performance and lowest cost. The integration of RM and VE combination in a single study would avoid duplication of work and deliver better value for money thereby leading to better project outcomes.展开更多
Innovation is managed through the development of processes and routines, considered as critical for business success and value creation. The identification of relevant routines as well as the understanding of which fa...Innovation is managed through the development of processes and routines, considered as critical for business success and value creation. The identification of relevant routines as well as the understanding of which factors affect business innovation is the main objective of this research, based on a survey applied in Portuguese companies and their experience shared in best practices guides. Conclusions highlighted 10 key innovation routines, reinforcing the idea that innovation must be supported through a systematic and sustained management process. Results also indicate that SMEs face greater difficulties in benefiting from the potential of innovation practices and collaboration may present opportunities to overcome their limited resources. Therefore, regardless of size, business activity, science and technology intensity or other factors influencing firms dynamic capabilities, innovation should be considered as a management imperative as it can influence not only the present but also the future of business success.展开更多
Nowadays, there exist various standards for individual management systems (MSs), at least, one for each stakeholder. New ones will be published. An integrated management system (IMS) aims to integrate some or all ...Nowadays, there exist various standards for individual management systems (MSs), at least, one for each stakeholder. New ones will be published. An integrated management system (IMS) aims to integrate some or all components of the business into one coherent and efficient MS. Maximizing integration is more and more a strategic priority in that it constitutes an opportunity to eliminate and/or reduce potential factors of destruction of value for the organizations and also to be more competitive and consequently promote its sustainable success. A preliminary investigation was conducted on a Portuguese industrial company which, over the years, has been adopting gradually, in whole or in part, individualized management system standards (MSSs). A research, through a questionnaire, was performed with the objective to develop, in a real business environment, an adequate and efficient IMS-QES (quality, environment, and safety) model and to potentiate for the future a generic IMS model to integrate other MSSs. The strategy and research methods have taken into consideration the case study. It was obtained a set of relevant conclusions resulting from the statistical analyses of the responses to the survey. Globally, the investigation results, by themselves, justified and prioritized the conception of a model of development of the IMS-QES and consequent definition and validation of a structure of an IMS-QES model, to be implemented at the small- and medium-sized enterprise (SME) where the investigation was conducted.展开更多
The supreme obstacle for sustainable development of natural resources is the scarecity, bottleneck. So how to promote the sustainable utilizing and increase the using efficiency of natural resources is worth studying....The supreme obstacle for sustainable development of natural resources is the scarecity, bottleneck. So how to promote the sustainable utilizing and increase the using efficiency of natural resources is worth studying. This paper suggests that we should improve the model and means of evaluating method and value management based on th~ theory of natural resource compensation. This paper discusses the User Cost Method based on the microeeonomicaspect which can change the evaluating method for natural resources. From the perspective of value managemen model, we should use the User Cost Method to realize the linkage and integration of micro and macro eompensation for natural resources. Based on the evaluating and aecounting idea User Cost Method, this paper presents a theo. retical framework to harmonize and link micro and macro compensation for natural resources. At present, we should seek the new approach and method to manage natural resources, so can we realize the capitalization managemen focusing on the vahte management for natural resources.展开更多
As a scientific management concept, value management (VM) is universally applied, and it acts on making strategy, realizing the maximization of business enterprise value, improving the performance of managing and pr...As a scientific management concept, value management (VM) is universally applied, and it acts on making strategy, realizing the maximization of business enterprise value, improving the performance of managing and promoting the lasting growth of the economy of various countries, etc. Nowadays, it has already stridden into each field of business management thoroughly, which has become the most popular management thought, idea and method in the world. The core of value management^function analysis, has offered very good theoretical foundation, method, technology and thinking for modern human resource management, which has stridden into the new era of value management.展开更多
Value Management (VM) is a rigorous and systematic approach to improve the value and optimise the overall cost of a facility. It identifies opportunities to remove unnecessary costs while assuring that quality, reliab...Value Management (VM) is a rigorous and systematic approach to improve the value and optimise the overall cost of a facility. It identifies opportunities to remove unnecessary costs while assuring that quality, reliability, performance, and other critical factors will meet or exceed the customers’ expectations. It has been widely used in the construction industry in a number of countries. A recent survey, however, revealed several problems that hinder the wider use of this methodology in the industry. To overcome these problems, a feasibility study has been conducted to investigate whether or not a Group Support System (GSS) can support collaborative works in VM workshops. This paper introduces the development and structure of a prototype GSS which is designed to support the collaborative works of stakeholders in VM workshops. It begins with an introduction to the conceptual GSS framework and job plan, illustrating what GSS supports can be provided to VM workshops. This is followed by a detailed description of the GSS prototype system to demonstrate how these supports can be performed as an integrated computer system. The testing of the system is also discussed. The research findings provide strong evidence in supporting the notion of using GSS to improve VM implementation. The information support of GSS has been ranked to be the most useful GSS functions and most of the practitioners interviewed are highly interested in applying GSS to support VM workshops in the future.展开更多
A VM (value management) approach was developed that better suits the culture and the context of the SPS (Saudi Public Sector). This approach provided a comprehensive assessment of VM at institutional, organization...A VM (value management) approach was developed that better suits the culture and the context of the SPS (Saudi Public Sector). This approach provided a comprehensive assessment of VM at institutional, organizational and project levels. This paper illustrates the procedures that were used to validate the developed VM approach. For the institutional and organizational levels, the VM approach was validated by conducting telephone interviews with three experts from three organizations that use VM and with two senior managers from the MOF (Ministry of Finance). Mainly, it was found that the MOF should be supported by experts to set up a centre of excellence that can set VM policy, guidelines and standards for the promotion of VM in the SPS, in order to ensure achieving value for money spent in SPS projects. The developed VM approach, as it would be applied at the project level, was presented to 11 experts, all of whom completed a validation questionnaire and presented their comments. Subsequently, the questionnaires were analyzed and the VM approach was amended to reflect the inputs provided by these experts. It was concluded that VM should be applied at least twice on SPS projects. Firstly, it is to review and structure strategic and project briefs to sort out soft issues, and secondly, it is to optimize project designs and sort out hard issues.展开更多
The theory of enterprise value management was applied to the performance evaluation of the discipline construction members in colleges and universities,and a value evaluation model of performance was established.Then,...The theory of enterprise value management was applied to the performance evaluation of the discipline construction members in colleges and universities,and a value evaluation model of performance was established.Then,using the analytic hierarchy process(AHP)and quantitative research method,it evaluated the cost of the discipline construction members and the functions realized.Finally,it determined the performance value level and came up with the value optimization recommendations.展开更多
The increase of fixed broadband penetration can increase a country’s economic growth.Indonesian fixed broadband usage density still lags far behind other countries.This condition becomes a great opportunity for opera...The increase of fixed broadband penetration can increase a country’s economic growth.Indonesian fixed broadband usage density still lags far behind other countries.This condition becomes a great opportunity for operators in marketing fixed broadband products.The different offers and services of each fixed broadband operator in Indonesia will have an impact on the ease of acquiring and maintaining customer loyalty levels.The unstable number of subscribers(unsubscribing/switch to other operator)is increasing year by year.This condition can be caused by customer value perceived by the customer that is inferior because the management of customer relationship management is less good.The method used is descriptive and explanatory.The unit of analysis is the last customer of four broadband operators in Indonesia.Time horizon is cross-sectional,where the research is conducted simultaneously.The survey data are collected from questionnaires to fixed broadband subscribers and through focus group discussions and interviews with managers related to the object study.Data are analyzed descriptively and quantitatively and this research uses quantitative research design using Structural Equation Modeling(SEM).The findings show that the effect of customer relationship management on customer loyalty through customer value is significant.展开更多
The reformation of equity-split on April 29th, 2005, has promoted market value management and created the necessary conditions for market value management. With the purpose of stabilizing and enhancing corporate marke...The reformation of equity-split on April 29th, 2005, has promoted market value management and created the necessary conditions for market value management. With the purpose of stabilizing and enhancing corporate market value and realizing stockholders' wealth maximization, the market value management becomes especially important for all listed companies. This paper begins with the general introduction of market value management including its definition, contents and performance evaluation systems, appraises the best 10 market value management listed companies during 2007-2008. Then analyzes the benefits of the market value management on the Guizhou Maotai which has gained great achievements on market value management, and finally draw conclusions about market value management's general effects on listed companies.展开更多
This study aims to investigate the influence of spiritual values on work motivation, management control, and the quality of financial information on Islamic financial institutions (IFIs) in Indonesia. Spiritual valu...This study aims to investigate the influence of spiritual values on work motivation, management control, and the quality of financial information on Islamic financial institutions (IFIs) in Indonesia. Spiritual values are measured using four reflexive indicators, namely, Shiddiq, Fathanah, Amanah, and Tabligh. Work motivation is formed by four formative indicators, namely, compensation, recognition, work experience, and openness. Management control variable is formed by four formative indicators, namely, planning, implementing, evaluating, and monitoring, and finally, the quality of financial information is manifested in four reflexive variables, namely, relevant, comparable, understandable, and consistent. Data are collected through questionnaires with 125 respondents as samples from three types of IFIs, such as Islamic banking, Islamic pawnshop, and Islamic insurance in Indonesia. Methods of data analysis include the use of partial least squares (PLS) to analyze the influence of spiritual values on work motivation, management control, and quality of financial information. The results of this study showed that the manifestation of spiritual values in IFIs is able to influence the quality of financial information through the media as motivation and management control, but directly spiritual values are not able to influence the quality of financial information. While work motivation and management control significantly influence the quality of financial information.展开更多
This paper explores the value creation of business process management (BPM) and managerial accounting system (MAS) using a case study. The findings show that BPM shortens the management chain and increases the con...This paper explores the value creation of business process management (BPM) and managerial accounting system (MAS) using a case study. The findings show that BPM shortens the management chain and increases the connections among functions in the organization by right reassignment. Accounting indicators in MAS provide necessary information about business processes, which assists performance evaluation in BPM, and meanwhile, incentive schemes give enough motives, which guide employees to take actions in accordance with the organizational strategies and processes' goals. The information effect and motive effect of MAS increase employees' work satisfaction and their cooperation with each other. In the end, the integration of BPM and MAS improves the organizational economic performance, thus creating value for the organization. The results explain the reason why so much BPM fails in practice, because right assignment, performance evaluation system, and incentive schemes constitute organizational architecture, which is critical to organizational value. Additionally, the value creation of BPM and MAS depends on their coordination with the external environment, the internal situation, and the organizational strategy. From the view of managerial accounting perspective, MAS not only changes with the organization development but also facilitates the organization development.展开更多
In the development of modern enterprises,the management mode is the main factor that determines the height of its development,so it is highly valued.The traditional management mode has many disadvantages,which can not...In the development of modern enterprises,the management mode is the main factor that determines the height of its development,so it is highly valued.The traditional management mode has many disadvantages,which can not comply with the development trend of the current market economy,which leads to the slow improvement of enterprise management level,which is not conducive to the operation and development of enterprises.The proposal of the concept of value-oriented enterprise management has become a new mode of enterprise management,which is helpful to speed up the reform process of enterprises and enhance their development vitality.Therefore,we should clarify the key points of the construction of the model and gradually improve the level of management.This paper analyzes the concept of value enterprise management,puts forward the application status and classification of value enterprise management model,and explores the construction strategy of value enterprise management model.展开更多
The value chain designs knowledge value chain consisting of the main activities managed by knowledge, including knowledge audits, knowledge acquisition, knowledge creation, knowledge absorption, knowledge protection a...The value chain designs knowledge value chain consisting of the main activities managed by knowledge, including knowledge audits, knowledge acquisition, knowledge creation, knowledge absorption, knowledge protection and application of knowledge, and support activities including knowledge leadership, coordination of knowledge, knowledge control and knowledge organization, knowledge evaluation, coordination mechanism, and makes comparison to the knowledge value chain management and value chain management activity from the standard value, the value of the type and scope of activities, sources of competitive advantage, core management approach, the degree of use of information technology and knowledge, value activities, value chain expansion and other aspects, and proposes business take strategies such as the implementation of a systematic knowledge of audit, establishing strategic alliances, carrying out the coordination of knowledge, the use of advanced information technology, enhancing organizational learning, establishing knowledge-based organization to implement knowledge value chain management.展开更多
From the concept of the customer relationship, this article analyzes the current difticulties, and puts forward the value judg- ment and the optimal path of the customer relationship management in the domestic tourism...From the concept of the customer relationship, this article analyzes the current difticulties, and puts forward the value judg- ment and the optimal path of the customer relationship management in the domestic tourism projects. In order to make the discussion more concrete, this paper will take the "rural tourism projects in Phoenix City" as the object of study. Through the heterogeneity and coordina- tion, establish the value judgment, and the optimization measures under the reflection on the current situation can be constructed from four aspects.展开更多
The mortgage of land contract management rights has launched a pilot project in Ningxia,Hubei,Henan,Guizhou,Chongqing and other provinces,municipalities and autonomous regions,which provides a good solution to the pro...The mortgage of land contract management rights has launched a pilot project in Ningxia,Hubei,Henan,Guizhou,Chongqing and other provinces,municipalities and autonomous regions,which provides a good solution to the problem of funds for rural development and plays a huge role in promoting local rural economic development.In the mortgage financing of land contract management rights implemented in various regions,how to determine a scientific,accurate and reasonable mortgage rate of land contract management rights becomes a difficulty troubling the mortgage financing of land.On the basis of unified annual output value of land,this article uses survey method,income capitalization method,and comparison method to analyze the value of land contract management rights,and finally determine the mortgage rates of land contract management rights.展开更多
At ITMA, five “Value Modules” for USTER QUALITY EXPERT were launched, after successful testing by customers around the globe. These modules gave spinners an objective and accurate view of the entire spinning process...At ITMA, five “Value Modules” for USTER QUALITY EXPERT were launched, after successful testing by customers around the globe. These modules gave spinners an objective and accurate view of the entire spinning process, leading to higher yields and consistent quality:“Managing a textile mill with quality in mind” in practice.展开更多
With the rising cost of labor factors in China,several multinational companies that rely on labor-intensive industries have withdrawn their production lines from China,which has had a huge impact on the development of...With the rising cost of labor factors in China,several multinational companies that rely on labor-intensive industries have withdrawn their production lines from China,which has had a huge impact on the development of Chinese enterprises.Under the guidance of national policies,many enterprises have begun to climb to the high end of the value chain.This paper analyzes the main function of value chain management by studying the composition of industry value chain management from the perspective of competitive strategy.In view of the lack of enterprise value chain management,this paper discusses from three aspects:product,technology,and price.Product homogeneity has been found to greatly reduce the market competitiveness of products,which is not conducive to the value-added and sustainable development of enterprises.Based on this,corresponding strategies have been proposed,in which enterprises should maximize the advantages of value chain management through scientific and efficient information management techniques.展开更多
文摘In recent years,with the complexity and variability of international finance,debt,and geopolitical risks,the growth rate of domestic economic operations has slowed down.More enterprise groups are facing the transformation and upgrading from domestic leadership to internationalization,achieving revenue growth of nearly 10 billion yuan per year against the trend.The severe and complex internal and external environment has brought many challenges to the supply chain for enterprises.This article focuses on the goal of an“enterprise supply chain system focusing on value creation,strengthening system linkage,and improving overall chain efficiency,”aiming to find solutions to problems such as strong demand variability,frequent emergency needs,coexistence of project shortages and inventory surplus,long material turnover cycles,and high organizational complexity.By searching for key activities in the entire business chain of demand,design,production,service,and finance,implementing source planning,process control,system linkage,analysis and summary,and team collaboration,we have achieved more scientific demand forecasting,more accurate planning,more effective procurement cost reduction,more stable production performance supply,more convenient inventory sharing services,and more efficient integration of business and financial policies.
文摘A new collusion attack on Pour-like schemes is proposed in this paper. Then, we present a collusion-free centralized multicast key management scheme based on characteristic values of members. The re-keying method that other group members calculate new keys when a member is joining or leaving is also designed. It achieves forward secrecy and backward secrecy. Compared with typical existing centralized schemes, the storage of Group Key Controller (GKC) in our scheme halves the storage overhead of others, and communication overhead of GKC is 2 in case of joining re-keying. Especially, the leaving re-keying overhead is and the overall performance is excellent.
文摘Both in developed and in developing countries, the construction industry is regarded as an economic investment activity without forgetting its significant relationship with national economic development due to its great contributions to the national gross domestic product (GDP) of the country. Concerning construction processes, both risk management (RM) and value engineering (VE) techniques have commonalities from the beginning up to the completion of the project due to enhancing the project value/quality, meeting the project deadline, and reducing overall project cost. VE includes resolving the uncertainty of project objectives and ensuring that the project is delivered in a value for money way. The key point of RM is to solve the uncertainty of the project itself and its results to ensure that the specifications are achieved within the prescribed time, cost, and quality constraints. This review work is comparatively and collectively focus</span><span style="font-family:Verdana;">ed</span><span style="font-family:Verdana;"> on assessing the role of RM and VE tools for project successful delivery. It studies the points of difference and common features of the two aspects in terms of construction project delivery. So, this study concluded that in construction RM tool cannot be the chief aim of the all parties involved in the project execution because sometimes it produces itself negative results and reduces project management success. Therefore, RM needs a strong combination with VE due to the dependence of the target in identifying and assessing risks by considering the highest performance and lowest cost. The integration of RM and VE combination in a single study would avoid duplication of work and deliver better value for money thereby leading to better project outcomes.
文摘Innovation is managed through the development of processes and routines, considered as critical for business success and value creation. The identification of relevant routines as well as the understanding of which factors affect business innovation is the main objective of this research, based on a survey applied in Portuguese companies and their experience shared in best practices guides. Conclusions highlighted 10 key innovation routines, reinforcing the idea that innovation must be supported through a systematic and sustained management process. Results also indicate that SMEs face greater difficulties in benefiting from the potential of innovation practices and collaboration may present opportunities to overcome their limited resources. Therefore, regardless of size, business activity, science and technology intensity or other factors influencing firms dynamic capabilities, innovation should be considered as a management imperative as it can influence not only the present but also the future of business success.
基金Acknowledgements: This work had the financial support of the Portuguese National Science Foundation (FCT) through the Research Unit, UI 4005, Project Reference PEst-OE/EME/UI4005/2011.
文摘Nowadays, there exist various standards for individual management systems (MSs), at least, one for each stakeholder. New ones will be published. An integrated management system (IMS) aims to integrate some or all components of the business into one coherent and efficient MS. Maximizing integration is more and more a strategic priority in that it constitutes an opportunity to eliminate and/or reduce potential factors of destruction of value for the organizations and also to be more competitive and consequently promote its sustainable success. A preliminary investigation was conducted on a Portuguese industrial company which, over the years, has been adopting gradually, in whole or in part, individualized management system standards (MSSs). A research, through a questionnaire, was performed with the objective to develop, in a real business environment, an adequate and efficient IMS-QES (quality, environment, and safety) model and to potentiate for the future a generic IMS model to integrate other MSSs. The strategy and research methods have taken into consideration the case study. It was obtained a set of relevant conclusions resulting from the statistical analyses of the responses to the survey. Globally, the investigation results, by themselves, justified and prioritized the conception of a model of development of the IMS-QES and consequent definition and validation of a structure of an IMS-QES model, to be implemented at the small- and medium-sized enterprise (SME) where the investigation was conducted.
文摘The supreme obstacle for sustainable development of natural resources is the scarecity, bottleneck. So how to promote the sustainable utilizing and increase the using efficiency of natural resources is worth studying. This paper suggests that we should improve the model and means of evaluating method and value management based on th~ theory of natural resource compensation. This paper discusses the User Cost Method based on the microeeonomicaspect which can change the evaluating method for natural resources. From the perspective of value managemen model, we should use the User Cost Method to realize the linkage and integration of micro and macro eompensation for natural resources. Based on the evaluating and aecounting idea User Cost Method, this paper presents a theo. retical framework to harmonize and link micro and macro compensation for natural resources. At present, we should seek the new approach and method to manage natural resources, so can we realize the capitalization managemen focusing on the vahte management for natural resources.
文摘As a scientific management concept, value management (VM) is universally applied, and it acts on making strategy, realizing the maximization of business enterprise value, improving the performance of managing and promoting the lasting growth of the economy of various countries, etc. Nowadays, it has already stridden into each field of business management thoroughly, which has become the most popular management thought, idea and method in the world. The core of value management^function analysis, has offered very good theoretical foundation, method, technology and thinking for modern human resource management, which has stridden into the new era of value management.
文摘Value Management (VM) is a rigorous and systematic approach to improve the value and optimise the overall cost of a facility. It identifies opportunities to remove unnecessary costs while assuring that quality, reliability, performance, and other critical factors will meet or exceed the customers’ expectations. It has been widely used in the construction industry in a number of countries. A recent survey, however, revealed several problems that hinder the wider use of this methodology in the industry. To overcome these problems, a feasibility study has been conducted to investigate whether or not a Group Support System (GSS) can support collaborative works in VM workshops. This paper introduces the development and structure of a prototype GSS which is designed to support the collaborative works of stakeholders in VM workshops. It begins with an introduction to the conceptual GSS framework and job plan, illustrating what GSS supports can be provided to VM workshops. This is followed by a detailed description of the GSS prototype system to demonstrate how these supports can be performed as an integrated computer system. The testing of the system is also discussed. The research findings provide strong evidence in supporting the notion of using GSS to improve VM implementation. The information support of GSS has been ranked to be the most useful GSS functions and most of the practitioners interviewed are highly interested in applying GSS to support VM workshops in the future.
文摘A VM (value management) approach was developed that better suits the culture and the context of the SPS (Saudi Public Sector). This approach provided a comprehensive assessment of VM at institutional, organizational and project levels. This paper illustrates the procedures that were used to validate the developed VM approach. For the institutional and organizational levels, the VM approach was validated by conducting telephone interviews with three experts from three organizations that use VM and with two senior managers from the MOF (Ministry of Finance). Mainly, it was found that the MOF should be supported by experts to set up a centre of excellence that can set VM policy, guidelines and standards for the promotion of VM in the SPS, in order to ensure achieving value for money spent in SPS projects. The developed VM approach, as it would be applied at the project level, was presented to 11 experts, all of whom completed a validation questionnaire and presented their comments. Subsequently, the questionnaires were analyzed and the VM approach was amended to reflect the inputs provided by these experts. It was concluded that VM should be applied at least twice on SPS projects. Firstly, it is to review and structure strategic and project briefs to sort out soft issues, and secondly, it is to optimize project designs and sort out hard issues.
基金Project of the 13th Five-Year Plan for Education and Science of Tianjin"Study on Dynamic Monitoring Mechanism of Discipline Construction Performance in Colleges and Universities"(HE3078).
文摘The theory of enterprise value management was applied to the performance evaluation of the discipline construction members in colleges and universities,and a value evaluation model of performance was established.Then,using the analytic hierarchy process(AHP)and quantitative research method,it evaluated the cost of the discipline construction members and the functions realized.Finally,it determined the performance value level and came up with the value optimization recommendations.
文摘The increase of fixed broadband penetration can increase a country’s economic growth.Indonesian fixed broadband usage density still lags far behind other countries.This condition becomes a great opportunity for operators in marketing fixed broadband products.The different offers and services of each fixed broadband operator in Indonesia will have an impact on the ease of acquiring and maintaining customer loyalty levels.The unstable number of subscribers(unsubscribing/switch to other operator)is increasing year by year.This condition can be caused by customer value perceived by the customer that is inferior because the management of customer relationship management is less good.The method used is descriptive and explanatory.The unit of analysis is the last customer of four broadband operators in Indonesia.Time horizon is cross-sectional,where the research is conducted simultaneously.The survey data are collected from questionnaires to fixed broadband subscribers and through focus group discussions and interviews with managers related to the object study.Data are analyzed descriptively and quantitatively and this research uses quantitative research design using Structural Equation Modeling(SEM).The findings show that the effect of customer relationship management on customer loyalty through customer value is significant.
文摘The reformation of equity-split on April 29th, 2005, has promoted market value management and created the necessary conditions for market value management. With the purpose of stabilizing and enhancing corporate market value and realizing stockholders' wealth maximization, the market value management becomes especially important for all listed companies. This paper begins with the general introduction of market value management including its definition, contents and performance evaluation systems, appraises the best 10 market value management listed companies during 2007-2008. Then analyzes the benefits of the market value management on the Guizhou Maotai which has gained great achievements on market value management, and finally draw conclusions about market value management's general effects on listed companies.
文摘This study aims to investigate the influence of spiritual values on work motivation, management control, and the quality of financial information on Islamic financial institutions (IFIs) in Indonesia. Spiritual values are measured using four reflexive indicators, namely, Shiddiq, Fathanah, Amanah, and Tabligh. Work motivation is formed by four formative indicators, namely, compensation, recognition, work experience, and openness. Management control variable is formed by four formative indicators, namely, planning, implementing, evaluating, and monitoring, and finally, the quality of financial information is manifested in four reflexive variables, namely, relevant, comparable, understandable, and consistent. Data are collected through questionnaires with 125 respondents as samples from three types of IFIs, such as Islamic banking, Islamic pawnshop, and Islamic insurance in Indonesia. Methods of data analysis include the use of partial least squares (PLS) to analyze the influence of spiritual values on work motivation, management control, and quality of financial information. The results of this study showed that the manifestation of spiritual values in IFIs is able to influence the quality of financial information through the media as motivation and management control, but directly spiritual values are not able to influence the quality of financial information. While work motivation and management control significantly influence the quality of financial information.
文摘This paper explores the value creation of business process management (BPM) and managerial accounting system (MAS) using a case study. The findings show that BPM shortens the management chain and increases the connections among functions in the organization by right reassignment. Accounting indicators in MAS provide necessary information about business processes, which assists performance evaluation in BPM, and meanwhile, incentive schemes give enough motives, which guide employees to take actions in accordance with the organizational strategies and processes' goals. The information effect and motive effect of MAS increase employees' work satisfaction and their cooperation with each other. In the end, the integration of BPM and MAS improves the organizational economic performance, thus creating value for the organization. The results explain the reason why so much BPM fails in practice, because right assignment, performance evaluation system, and incentive schemes constitute organizational architecture, which is critical to organizational value. Additionally, the value creation of BPM and MAS depends on their coordination with the external environment, the internal situation, and the organizational strategy. From the view of managerial accounting perspective, MAS not only changes with the organization development but also facilitates the organization development.
文摘In the development of modern enterprises,the management mode is the main factor that determines the height of its development,so it is highly valued.The traditional management mode has many disadvantages,which can not comply with the development trend of the current market economy,which leads to the slow improvement of enterprise management level,which is not conducive to the operation and development of enterprises.The proposal of the concept of value-oriented enterprise management has become a new mode of enterprise management,which is helpful to speed up the reform process of enterprises and enhance their development vitality.Therefore,we should clarify the key points of the construction of the model and gradually improve the level of management.This paper analyzes the concept of value enterprise management,puts forward the application status and classification of value enterprise management model,and explores the construction strategy of value enterprise management model.
文摘The value chain designs knowledge value chain consisting of the main activities managed by knowledge, including knowledge audits, knowledge acquisition, knowledge creation, knowledge absorption, knowledge protection and application of knowledge, and support activities including knowledge leadership, coordination of knowledge, knowledge control and knowledge organization, knowledge evaluation, coordination mechanism, and makes comparison to the knowledge value chain management and value chain management activity from the standard value, the value of the type and scope of activities, sources of competitive advantage, core management approach, the degree of use of information technology and knowledge, value activities, value chain expansion and other aspects, and proposes business take strategies such as the implementation of a systematic knowledge of audit, establishing strategic alliances, carrying out the coordination of knowledge, the use of advanced information technology, enhancing organizational learning, establishing knowledge-based organization to implement knowledge value chain management.
文摘From the concept of the customer relationship, this article analyzes the current difticulties, and puts forward the value judg- ment and the optimal path of the customer relationship management in the domestic tourism projects. In order to make the discussion more concrete, this paper will take the "rural tourism projects in Phoenix City" as the object of study. Through the heterogeneity and coordina- tion, establish the value judgment, and the optimization measures under the reflection on the current situation can be constructed from four aspects.
基金Supported by Guangxi Philosophy and Social Science Project in 2011(11CJY001)Research Project of Guangxi Department of Education(201106LX628)
文摘The mortgage of land contract management rights has launched a pilot project in Ningxia,Hubei,Henan,Guizhou,Chongqing and other provinces,municipalities and autonomous regions,which provides a good solution to the problem of funds for rural development and plays a huge role in promoting local rural economic development.In the mortgage financing of land contract management rights implemented in various regions,how to determine a scientific,accurate and reasonable mortgage rate of land contract management rights becomes a difficulty troubling the mortgage financing of land.On the basis of unified annual output value of land,this article uses survey method,income capitalization method,and comparison method to analyze the value of land contract management rights,and finally determine the mortgage rates of land contract management rights.
文摘At ITMA, five “Value Modules” for USTER QUALITY EXPERT were launched, after successful testing by customers around the globe. These modules gave spinners an objective and accurate view of the entire spinning process, leading to higher yields and consistent quality:“Managing a textile mill with quality in mind” in practice.
文摘With the rising cost of labor factors in China,several multinational companies that rely on labor-intensive industries have withdrawn their production lines from China,which has had a huge impact on the development of Chinese enterprises.Under the guidance of national policies,many enterprises have begun to climb to the high end of the value chain.This paper analyzes the main function of value chain management by studying the composition of industry value chain management from the perspective of competitive strategy.In view of the lack of enterprise value chain management,this paper discusses from three aspects:product,technology,and price.Product homogeneity has been found to greatly reduce the market competitiveness of products,which is not conducive to the value-added and sustainable development of enterprises.Based on this,corresponding strategies have been proposed,in which enterprises should maximize the advantages of value chain management through scientific and efficient information management techniques.