Strategic cost management in e-supply chain / Yuanlue Fu

Strategic cost management of the E-supply chain is one new concept which integrates three fields: strategic cost management, supply chain management and internet application, and develops one of the most important tools about how to apply E-supply chain to the improvement of the competence in creating wealth for firm shareholders and market competitive capacity. This study has two objectives: one is to discover the cyber-value chain coordinating mechanism which is one new mechanism other than market mechanism and firm mechanism; the other one is to construct the framework model of strategic cost management accounting of E-supply chain based on the new mechanism. More specifically, this paper develops three main methods of strategic cost management (including sharing information beyond one company boundary, the synergic management of the product design, and synergic utilization and management of intellectual assets), in order to improve the competitive capacity and to solve some current problems in the cost management beyond company boundary

Case-based reasoning and multi-agents for cost collaborative management in supply chain

Conference Name:2012 International Workshop on Information and Electronics Engineering, IWIEE 2012. Conference Address: Harbin, China. Time:March 10, 2012 - March 11, 2012.Harbin University of Science and Technology; International Science and Engineering Research CenterThe cost collaborative management of supply chain is a new topic which integrates three fields: cost management, intelligent application, supply chain management, and develops one of the most important tools on how to apply multi-agents and case-based reasoning to the improvement of cost collaborative management. This study has two objectives: one is to develop the multi-agents system for CCM; the other is to construct a novel framework model of cost collaborative management in supply chain based on the application of case-based reasoning. More specifically, this paper develops a new method?the four steps for CCM, in order to improve the competitive capacity and to solve some current problems in the cost management of supply chain. 漏 2011 Published by Elsevier Ltd. Selection and/or peer-review under responsibility of Harbin University of Science and Technology

Analyzing the effect of collaborative cost management in supply chain by case-based reasoning

Applying case-based reasoning (CBR) to analyze the effect of collaborative cost management (CCM) in supply chain is a new research topic. This paper illustrates a new method which combining four steps of CCM and procedures of CBR with fuzzy inference model. The method improves the traditional similarity assessment and obtains the most suitable case to solve new problems. Moreover, this study gives a new definition of information set on the CCM problem and emphasizes self-learning in CBR for CCM in order to make the selected case solution more suitable and obtain the more collaborative effect value of CCM. ? 2013 ACADEMY PUBLISHER

Budgetary control and risk management institutionalization: a field study of three state-owned enterprises in China

Purpose: The purpose of this study is to examine the design and implementation of enterprise risk management (ERM) in three large Chinese state-owned enterprises and to develop propositions on integrating ERM, budgetary control system and cash flow stability approach. Design/methodology/approach: This study adopts a field study approach to analyze the risk assessment and risk-return matching of ERM. A field study was carried out over three years from 2008 to 2011 in three Chinese state-owned enterprises. These companies were chosen because less attention has been given to the implementation of ERM in such firms. Findings: First, the authors find that all three companies use budgetary control to identify risks, analyze each risk to determine the potential consequences, determine the acceptable levels of risk, develop a risk mitigation plan and monitor the activities in all business processes that may change the levels of risks continuously. Second, the companies focus on cash flow risks through budgetary control to ensure the stability of cash flows. Finally, the degree of intensity of using budgetary control institutionalization to design and implement ERM has a positive impact on the level of risk acceptance and risk assessment culture. Research limitations/implications: The findings of this study, however, should be interpreted with caution because this study was conducted in three Chinese state-owned enterprises. To increase the generalizability of the findings, future research is encouraged to replicate this study in different industries, as well as in different countries. Furthermore, future research might also examine the authors’ propositions using a large-scale survey across other regions of the world. Practical implications: Companies can minimize resistance to change by using budgetary control institutionalization when implementing the ERM. State-owned enterprises can initiate and implement a new risk management system by identifying the potential risks and by developing a risk mitigation plan. Social implications: The results of this study will help companies, particularly state-owned enterprises, to improve their performance and become more competitive, which in turn will benefit the society as a whole by performing their risk driver identification, risk driver impact assessment, risk management actions and risk management optimization more effectively. Originality/value: The authors investigate how the firms use a legitimate system, namely, budgetary control, that is widely accepted and used in China to foster the acceptance and use of ERM. The authors also develop testable propositions of ERM implementation and cash flow stability that will provide useful guidelines for future research

New Kinetic Energy of Management Accounting Development：Innovation，Synergy and Benefi——Summary of 2017 Annual Meeting of Management Accounting Committee，Accounting Society of China and Symposium of Commemoration for the 95th Birthday of Professor Xuying Yu

【中文摘要】这次会议从120多篇会议论文中选出11篇优秀论文，中石油和厦门航空分别荣获“管理会计应用优秀成果奖”。论文和报告主要围绕我国管理会计在新时代发展的新动能进行理论探索、政策研讨和经验总结，展现了我国管理会计研究的繁荣景象和最新成果。会议期间，恰逢我国管理会计的奠基人和开拓者余绪缨教授诞辰95周年。与会代表探讨了余先生的管理会计学术思想和管理会计人文化理论的现实意义，一致认为余先生秉持“以我为主、博采众长、融合提炼、自成一家”的原则，开展相对独立、具有中国特色的管理会计研究，其学风和成果都值得发扬光大。 【Abstract】In this conference，11 best papers are selected from the 120 conference papers，and the application reports of China Petroleum and Xiamen Airlines are selected as“Excellent Award for management accounting application”. Presented papers and keynote speeches are mainly based on the theoretical explorations，policy discussions and experience summaries of the new kinetic energy of management accounting in the new era. It shows the prosperity and latest achievements of management accounting research in China. The first day of this conference is Professor Yu's birthday of 95th anniversary. Professor Yu Xuying was the founder and pioneer of China's management accounting. Participants discuss the meaning of Yu's academic thought and the human culture theory of management accounting，agreed that Professor Yu uphold the principle of“based on chinese traditional advantages，to integrate and learn widely from others's trong points，and to build an innovation system”，to carry out independent research on management accounting with China's characteristics. Professor Yu's academic style and achievements especially his thought of Chinese management accounting are worthy to be carried forward.本文受国家自然科学基金项目“战略成本驱动因素与管理控制行为优化研究”（71372073）的资助

A Literature Review on Value Chain

朱爱萍(集美大学)；傅元略(厦门大学会计发展研究中心) 。【中文摘要】传统的基于微观单个企业角度的价值链理论主要应用于企业内部的成本管理，也拓展到企业上下游的供应商和客户。基于互联网技术背景，Rayport和Sviokla提出了虚拟价值链概念，并指出通过实体和虚拟两种价值链构建价值矩阵来管理价值增值活动，而模块化的运用使组织中原有的纵向线性职能部门变成相互渗透、相互联系和模块化的结构，其与产业组织等理论结合，使模块化价值链理论运用到中观产业层面。全球价值链则研究了全球范围内的生产活动，更多从宏观层面阐述一国或地域通过国际分工来提升其竞争优势。国内管理会计领域关于价值链的研究也形成了自己的特色，包括价值流、 E-供应链和网络价值链等概念，以及价值链会计理论框架的构建，并在跨组织价值链成本管理研究中也有一些新见地。基于以上研究成果，本文还探讨了目前研究中存在的缺陷及未来研究方向。 【Abstract】Traditional value chain theory is applied to the enterprise internal cost management mostly through the microcosmic analysis of individual enterprises, and is expanded to upstream and downstream firms. Based on internet technology, professors Rayport and Sviokla create the concept of the “virtual value chain”, in which companies can exploit the value matrix of the physical value chain and the virtual value chain to manage the value-adding processes. As a result, the use of the modular theory and the hierarchical and linear organizations have been replaced by non-hierarchical entities that are permeable, interconnected, and modular. In connection with the industrial organizational theory, the value chain is applied to analyzing the economics at the industry level. The global value chain investigates global production activities and promotes the competitiveness of a country or region in international divisions through the macroscopic analysis. Domestic research on the value chain in managerial accounting has evolved into several branches: the concepts of the value flow, the E-supply chain, and the cyber-value chain. There are also some contributions to the theoretical framework of the value chain accounting and the value chain cost management beyond the enterprise boundaries. Based on the above research, this paper discusses the issues in the extant literature and offers the future research directions.本文为国家自然科学基金面上项目“战略成本驱动因素与管理控制行为优化研究”（71372073）和厦门市社会科学调研课题“厦门港口物流业的战略成本管理研究——基于价值链视角”（厦社科研﹝2016﹞C29号）的阶段性研究成果