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Multi-Sided Platforms:From Microfoundations to Design and Expansion Strategies
Multi-Sided Platforms
2015/4/21
Multi-sided platforms (MSPs), which bring together two or more interdependent groups of customers, have recently risen to economic and business prominence in many industries. This paper first lays out...
Due to network effects and switching costs in platform markets, entrants generally must offer revolutionary functionality. We explore a second entry path that does not rely upon Schumpeterian innovati...
Innovation through Global Collaboration:A New Source of Competitive Advantage
Partners and Partnerships Competency and Skills Framework Competitive Advantage Global Strategy Opportunities Cost
2015/4/21
Many recent studies highlight the need to rethink the way we manage innovation. Traditional approaches, based on the assumption that the creation and pursuit of new ideas is best accomplished by a cen...
We analyze platform competition for content in the presence of strategic interactions between content distributors and content providers. We provide a model of bargaining and price competition within ...
Competition in Modular Clusters
Price Profit Market Platforms Industry Clusters Competition Horizontal Integration Vertical Integration
2015/4/20
The last twenty years have witnessed the rise of disaggregated "clusters," "networks," or "ecosystems" of firms. In these clusters the activities of R&D, product design, production, distribution, and ...
The Balanced Scorecard offers a previously unrecognized benefit: a new way of looking at the traditional organizational structure of cost and profit centers. Every unit, by contributing to effective s...
Can Higher Prices Stimulate Product Use? Evidence from a Field Experiment in Zambia
Price Attitudes Health Industry Zambia
2015/4/20
The controversy over whether and how much to charge for health products in the developing world rests, in part, on whether higher prices can increase use, either by targeting distribution to high-use ...
The evidence of asymmetric price adjustments
asymmetry co-integration milk price transmission VECM
2015/3/31
The paper provides insights into the price transmission of dairy sector in Slovakia and examined the nature of price adjustments and market efficiency along the vertical chain. The results were based ...
Cross-country analysis of efficiency and productivity in the biotech industry: an application of the generalized metafrontier Malmquist productivity index
asymmetry co-integration milk, price transmission VECM
2015/3/31
The paper provides insights into the price transmission of dairy sector in Slovakia and examined the nature of price adjustments and market efficiency along the vertical chain. The results were based ...
作业成本法的成本内涵及其应用
作业成本法 成本核算 成本内涵 应用程序
2015/5/26
本文分析了财政部2013年8月颁布的《企业产品成本核算制度（试行）》中作业成本法的内涵，认为这是传统制造成本法与作业成本法的结合，是对传统制造成本法中制造费用归集和分配方法的改进，但未改变传统制造成本法制造成本的内涵。同时结合制造成本内涵的特点，提出了操作性较强的作业成本法的应用程序。
分项结转分步法、约当产量法之结合
分项结转分步法 约当产量法 成本计算 改进
2015/5/26
分项结转分步法是一种成本计算基本方法，约当产量法是生产费用在完工产品和在产品间分配的一种方法。本文结合案例，分析了目前两者结合下的成本计算过程，对上一步骤转入半成品的直接人工费、制造费用在完工产品（半成品）和月末在产品间的分配方法提出质疑并做出改进，提高分项结转分步法成本计算的准确性。
对产品成本实施有效控制对提高企业核心竞争力有着至关重要的作用。在中小制造企业管理人员能力及信息化水平有限的状况下，用分段标准成本核算的方法发现成本变化的原因，是一种投资小、人为影响因素可控的成本控制方法。随着信息时代的到来，ERP软件成为中国企业由传统管理向信息化管理转型的必然选择。本文通过对中小型制造业公司应用的SAP Business One系统实施案例分析，说明中国中小企业在引进管理软件的同...
基于精益会计体系的企业成本管理研究——以天津津酒集团白酒生产价值流为例
成本管理 精益会计 价值流 津酒集团
2015/5/28
成本管理是企业管理体系的重要组成部分，企业的成本水平直接决定着自身的生产利润。本文在深入探索基于精益会计企业成本管理理论的基础上，以天津津酒集团白酒生产价值流为例，构建了精益会计企业成本管理体系，提出了发展目标以及促进企业精益会计成本管理的措施。
生产费用在完工产品和月末在产品之间进行纵向分配的方法有很多，选择既合理又简便的方法分配费用是成本核算工作中的重点和难点。本文从实务出发，以生产费用纵向分配方法中的“在产品按所耗材料计价法”为基础进行了拓展性的研究，提出了“在产品按所耗成本项目计价法”，并结合案例分析其在企业中的可行性。