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The Impact of the Magnitude of Overhead Costs on the Difference Between ABC and TDABC Systems 管理费用的大小对ABC和TDABC系统差异的影响
IF 1.1 Q4 MANAGEMENT Pub Date : 2019-01-01 DOI: 10.2478/fman-2019-0007
Omar Fikrat Fateh Tarzibashi, Hasan Ozyapici
Abstract The objective of this study is to investigate the impact of the magnitude of overhead costs on the results of ABC and TDABC differences. A quantitative research method was used and data were gathered through an extensive literature review. A total of 170 articles that included both ABC and TDABC were found and 37 were used because only 37 articles included both the application of the systems and the comparison of the results of the systems. Correlation analysis and regression analysis were used to test whether there is a relationship between overhead costs and the differences in the results of ABC and TDABC systems. The results indicated that there is a statistically significant relationship between the total amount of overhead cost and the differences in the results of ABC and TDABC systems. Accordingly, when the overhead costs are increased, the TDABC system produces more different results than ABC. Based on this finding, the practical implication of this study seems to portray that companies with high overhead costs using the TDABC system rather than the ABC have the advantage of ascertaining product costing differently, which are more accurate.
摘要本研究的目的是调查管理费用的大小对ABC和TDABC差异结果的影响。采用定量研究方法,通过广泛的文献综述收集数据。共发现170篇同时包含ABC和TDABC的文章,使用了37篇,因为只有37篇文章同时包含了系统的应用和系统结果的比较。使用相关分析和回归分析来测试管理费用与ABC和TDABC系统的结果差异之间是否存在关系。结果表明,管理费用总额与ABC和TDABC系统结果的差异之间存在统计学上显著的关系。因此,当间接费用增加时,TDABC系统产生的结果与ABC系统不同。基于这一发现,本研究的实际意义似乎表明,使用TDABC系统而非ABC系统的管理费用较高的公司具有以不同方式确定产品成本的优势,这更准确。
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引用次数: 2
The Influence of Service Quality and Passenger Satisfaction Towards Electric Train Services (ETS): A PLS-SEM Approach 服务质量和乘客满意度对电动列车服务(ETS)的影响:PLS-SEM方法
IF 1.1 Q4 MANAGEMENT Pub Date : 2019-01-01 DOI: 10.2478/fman-2019-0005
Azmi Mat, Norliza Saiful Bahry, Nur Liana Kori, Z. Munir, N. M. Daud
Abstract This research is about service quality (responsiveness, reliability, tangible, safety and security) dimensions becoming major determinants of passenger satisfaction towards Electric Train Services (ETS). The significance of this study is intended to assist Keretapi Tanah Melayu Berhad (KTMB) to establish the service offered and to identify the important aspects of service quality that affect passenger satisfaction. A total of 280 questionnaires were distributed to ETS passengers, who were using the service from Kuala Lumpur Sentral Station to Padang Besar Station. The main objective of this study was to investigate the relationship between service quality dimensions and passenger satisfaction towards ETS. Data gathered were analyzed using partial least square (PLS) method. The study concluded that service quality dimensions are the factors affecting the passenger satisfaction towards ETS. In addition, service quality can also define the significant relationship between passenger satisfaction towards ETS. Other than that, several useful recommendations were made regarding the findings of this study.
摘要本研究是关于服务质量(响应性、可靠性、有形性、安全性和安全性)维度成为乘客对电动列车服务(ETS)满意度的主要决定因素。本研究的意义在于协助KTMB建立所提供的服务,并找出影响乘客满意度的服务质量的重要方面。总共有280份问卷被分发给乘坐从吉隆坡中央车站到巴东Besar车站服务的ETS乘客。本研究的主要目的是探讨服务质量维度与乘客对ETS满意度之间的关系。收集的数据采用偏最小二乘法(PLS)进行分析。研究结果表明,服务质量维度是影响乘客对ETS满意度的主要因素。此外,服务质量也可以定义乘客对ETS满意度的显著关系。除此之外,本研究还就研究结果提出了一些有用的建议。
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引用次数: 3
Market Orientation and Survival of Small and Medium Enterprises in Nigeria 尼日利亚中小企业的市场定位与生存
IF 1.1 Q4 MANAGEMENT Pub Date : 2019-01-01 DOI: 10.2478/fman-2019-0024
C. Nwankwo, M. Kanyangale
Abstract The adoption of a market orientation (MO) model for effective management of small and medium enterprises (SMEs) in Nigeria and beyond has drawn diverse views. Extant studies conducted in Nigeria in the past decades have leveraged on the existing entrepreneurial marketing model that has not significantly contributed to the survival of SMEs in Nigeria. The objective of this quantitative study is to investigate the effects of MO on the survival of manufacturing SMEs in Nigeria. The study adopted a positivistic ontology and descriptive survey design. The study randomly selected 387 owner-managers of manufacturing SMEs in Nigeria. The results show that MO significantly contributed to the survival of SMEs in Nigeria. Based on the results, the study recommends that integrative Entrepreneurial Marketing (EM) should be adopted by both the owners and managers of SMEs as this would help reduce the rate of business failure in Nigeria.
摘要采用市场导向(MO)模式对尼日利亚及其他地区的中小企业进行有效管理引起了不同的看法。过去几十年在尼日利亚进行的现有研究利用了现有的创业营销模式,该模式对尼日利亚中小企业的生存没有重大贡献。本定量研究的目的是调查MO对尼日利亚制造业中小企业生存的影响。本研究采用实证本体论和描述性调查设计。该研究随机选择了387家尼日利亚制造业中小企业的所有者-管理者。结果表明,MO对尼日利亚中小企业的生存做出了重大贡献。根据研究结果,该研究建议中小企业的所有者和管理者都应该采用综合创业营销,因为这将有助于降低尼日利亚的商业失败率。
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引用次数: 4
The Predictive Maintenance Concept in the Maintenance Department of the “Industry 4.0” Production Enterprise “工业4.0”生产企业维修部门的预见性维修理念
IF 1.1 Q4 MANAGEMENT Pub Date : 2018-12-01 DOI: 10.2478/fman-2018-0022
Duc Tran Anh, K. Dąbrowski, Katarzyna Skrzypek
Abstract Modern technical environments require a high degree of reliability both in machinery and in equipment. Technological progress has, on the one hand, increased this efficiency but on the other hand, it has changed the way in which this equipment and these machines have traditionally been maintained. The authors have set the following assumptions. In order to survive in the market and develop, modern production enterprises realize the assumptions of Industry 4.0, wherein the optimization of maintenance processes is important because of the financial situation. This includes the profits made by the production company and differs from traditional maintenance, by shifting towards new trends such as predictive maintenance; as such, it is crucial for the development of the company. The article is devoted to the most modern predictive maintenance strategy, in the maintenance department of a manufacturing company. The publication describes the meaning of the method, its potential and the theory of action.
摘要现代技术环境对机械和设备都要求高度的可靠性。技术进步一方面提高了这种效率,但另一方面也改变了传统上维护这种设备和机器的方式。作者设定了以下假设。为了在市场中生存和发展,现代生产企业实现了工业4.0的假设,其中由于财务状况,维护流程的优化很重要。这包括生产公司的利润,不同于传统的维护,它转向了预测性维护等新趋势;因此,这对公司的发展至关重要。这篇文章致力于一家制造公司的维修部门中最现代的预测性维修策略。该出版物描述了该方法的含义、潜力和作用理论。
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引用次数: 20
Determinants of Financial and Non-Financial Risk Tolerance among Students at Selected South African Universities 在选定的南非大学学生的金融和非金融风险承受能力的决定因素
IF 1.1 Q4 MANAGEMENT Pub Date : 2018-12-01 DOI: 10.2478/fman-2018-0023
Pfano Michael Ramudzuli, P. Muzindutsi
Abstract To enhance the portfolio allocation process, individuals need to understand their financial ability and psychological willingness to tolerate risks. To do this, their risk tolerance level must be quantified. This study used a survey questionnaire to collect data from 470 students at selected South African universities, and a binary logistic regression to test the effect of demographic factors on financial risk tolerance versus non-financial risk tolerance. Our findings suggest that the level of risk tolerance cannot be generalized across different risk domains. We also found that demographic factors affect the two domains of risk tolerance differently. Specifically, age did not have a significant influence on financial risk tolerance, while it significantly increased non-financial risk tolerance. Similarly, gender did not have any significant influence on non-financial risk tolerance, while it positively affect-ed financial risk tolerance. Furthermore, students in the fields of the humanities, engineering and IT showed a strong appetite for non-financial risks, but students in the commerce faculty preferred financial risks.
摘要为了提高投资组合的配置过程,个人需要了解自己的财务能力和心理承受风险的意愿。要做到这一点,他们的风险承受水平必须被量化。本研究采用问卷调查的方式收集了来自南非选定大学的470名学生的数据,并采用二元逻辑回归来检验人口统计学因素对金融风险承受能力与非金融风险承受能力的影响。我们的研究结果表明,风险承受水平不能跨越不同的风险领域。我们还发现,人口因素对风险承受能力的影响是不同的。具体而言,年龄对财务风险承受能力没有显著影响,但显著提高了非财务风险承受能力。同样,性别对非财务风险承受能力没有显著影响,而对财务风险承受能力有积极影响。此外,人文、工程和信息技术专业的学生对非金融风险表现出强烈的偏好,而商学院的学生更喜欢金融风险。
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引用次数: 4
The Principle of Characterization as a Systemic Paradigm of Safety: Experiments and Applications 表征原则作为安全的系统范式:实验与应用
IF 1.1 Q4 MANAGEMENT Pub Date : 2018-12-01 DOI: 10.2478/fman-2018-0024
T. Krupa
Abstract This work is devoted to promoting the principle of characterization, treated as a systemic paradigm binding in an integral whole the functional and structural aspects of any organization, under-stood as a deliberate relationship of related resources. The principle of characterization and the specific characterization theories built on its basis belong to the methodology of systemic research. Its essence is the axioms contained in model Ψa of the proper functioning, which are assigned to the relationships contained in model Ψb of the structure of this organization. The functional-structural paradigm considered is characteristic primarily of project activity in which an efficient structural response to a certain problem of the correct (safe) functioning of the organization as a whole or its considered part is sought after.
摘要这项工作致力于促进特征化原则,将其视为一种系统范式,将任何组织的功能和结构方面结合为一个整体,将其作为相关资源的蓄意关系。表征原理及其基础上建立的具体表征理论属于系统研究的方法论。其本质是包含在适当功能的模型Ψa中的公理,这些公理被分配给该组织结构的模型ψb中包含的关系。所考虑的功能结构范式主要是项目活动的特征,在项目活动中,寻求对组织作为一个整体或其所考虑的部分的正确(安全)运作的特定问题作出有效的结构反应。
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引用次数: 3
An Evaluation of the Effectiveness of Applying the Mes in a Maintenance Department – A Case Study 某维修部门应用Mes的有效性评价——以实例为例
IF 1.1 Q4 MANAGEMENT Pub Date : 2018-12-01 DOI: 10.2478/FMAN-2018-0020
Patalas-Maliszewska Justyna, Skrzeszewska Małgorzata
The issue of adapting enterprises to operate in accordance with the assumptions of the Industry 4.0 concept now requires performing highly complex and responsible analyses in manu-facturing enterprises. Based on the Industry 4.0 concept, maintenance services and also the imple-mented IT solutions in a production enterprises are now a significant factor in their development process. The article presents an analysis of the degree of use of the Manufacturing Execution Sys-tem (MES) in the maintenance department based on an example of a manufacturing company in the automotive sector of this industry. The analysis was performed in terms of the degree of ex-ecution of specific business processes in the maintenance department with the help of MES. The results of the analysis allow to confirm the possibility of adapting the enterprise to the Indus-try 4.0 concept.
使企业按照工业4.0概念的假设进行运营的问题现在需要在制造企业中进行高度复杂和负责任的分析。基于工业4.0概念,生产企业的维护服务和实施的IT解决方案现在是其发展过程中的重要因素。本文以某汽车制造企业为例,分析了维修部门对制造执行系统(MES)的使用程度。在MES的帮助下,对维护部门中特定业务流程的执行程度进行了分析。分析结果证实了企业适应工业4.0概念的可能性。
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引用次数: 4
Demographic, Individual, Job Diversities and Knowledge Sharing: A Study of Enterprising Family Businesses 人口、个体、工作多样性与知识共享:家族企业创业研究
IF 1.1 Q4 MANAGEMENT Pub Date : 2018-12-01 DOI: 10.2478/fman-2018-0021
Ravindra Hewa Kuruppuge, Ales Gregar, C. Jayawardena, L. Kudláček
Abstract Employees’ knowledge sharing intention in a firm is recognized as a key positive factor of business sustainability and longevity. Yet, the diverse nature of firms has made a difficulty to make general conclusions about employees’ knowledge sharing intentions, which is dependent on individual characteristics. Therefore, focusing on family businesses in Sri Lanka, this study investigates the influ-ence of employees’ demographics, individuality and job diversity on knowledge sharing intentions. 132 employees who serve in enterprising family businesses in Sri Lanka were randomly selected for the survey and each was given a questionnaire. The influence of employee demographics, individuality and job diversity regarding knowledge sharing was then analyzed using a multiple regression model. Out of eight factors, only employee’s age, level of education and job orientation have significantly in-fluenced the knowledge sharing intentions of employees in family businesses. These findings highlight the importance of the level of employee’s age, education and job orientation on individual knowledge sharing behavior in family businesses.
摘要企业员工的知识共享意愿被认为是企业可持续发展和长寿的关键积极因素。然而,企业的多样性使得人们很难对员工的知识共享意愿做出一般性的结论,而知识共享意愿取决于个人特征。因此,本研究以斯里兰卡的家族企业为研究对象,调查了员工的人口统计、个性和工作多样性对知识共享意愿的影响。132名在斯里兰卡有进取心的家族企业工作的员工被随机选择参加调查,每个人都接受了问卷调查。然后使用多元回归模型分析了员工人口统计、个性和工作多样性对知识共享的影响。在八个因素中,只有员工的年龄、教育水平和工作取向对家族企业员工的知识共享意愿有显著影响。这些发现强调了员工的年龄、教育程度和工作取向对家族企业中个人知识共享行为的重要性。
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引用次数: 2
Lifelong Learning Expectations of Young Academics – Analysis of Polish and Hungarian Technical Universities 青年学者的终身学习期望——对波兰和匈牙利技术大学的分析
IF 1.1 Q4 MANAGEMENT Pub Date : 2018-11-01 DOI: 10.2478/fman-2018-0016
R. Walczak, Anikó Kálmán
Abstract This article presents a qualitative study of lifelong learning (LLL) requirements of university employees from the Warsaw University of Technology (WUT) and the Budapest University of Technology and Economics (BME). The main aim of the study was to gain understanding of young people expectations and attitudes towards LLL. Aims of the study included: identification of employees’ requirements in terms of LLL; identification of education activities and employee perception of university activities. Data for the study were gathered in individual interviews. The same, standardized openended questions were used in both institutions to allow comparison of the results. Interview questions concerned the willingness of participation in LLL, education forms, areas of education and perception of the university. The participants of the interviews were 24 young people from the WUT and BME. Research shows that there are no significant differences between Polish and Hungarian representatives who are eager to learn and have many interests and positive features; however, they have high requirements and expectations. This research will allow to prepare informative and effective LLL universities’ strategies.
摘要本文对华沙理工大学(WUT)和布达佩斯科技经济大学(BME)的大学员工的终身学习(LLL)要求进行了定性研究。这项研究的主要目的是了解年轻人对LLL的期望和态度。该研究的目的包括:确定员工在LLL方面的要求;教育活动的识别和员工对大学活动的感知。这项研究的数据是通过个人访谈收集的。两个机构都使用了相同的标准化开放式问题,以便对结果进行比较。访谈问题涉及LLL的参与意愿、教育形式、教育领域和对大学的看法。访谈的参与者是来自WUT和BME的24名年轻人。研究表明,波兰人和匈牙利人的代表在学习上没有显著差异,他们有许多兴趣和积极的特点;然而,他们有很高的要求和期望。这项研究将有助于制定信息丰富、有效的LLL大学战略。
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引用次数: 1
Employee Development and Leadership Perception in the Polish Service Delivery Centres 波兰服务交付中心的员工发展和领导力感知
IF 1.1 Q4 MANAGEMENT Pub Date : 2018-11-01 DOI: 10.2478/fman-2018-0017
Damian Kedziora, Wojciech Piotrowicz, Katarzyna Kolasińska-Morawska
Abstract The rapid growth of modern services industry in Poland, observed in the past few years, has been substantially determined by the vast talent pool of well-qualified and cost-efficient workers. The intensive expansion of the industry has been aligned with widely implemented policies of personal development and leadership, aimed to grow and prepare internal human resources for more challenging roles in newly established projects and teams. The paper presents the results of empirical research examining the perception of those schemes and policies, from the perspective of workers employed in the polish offshore service delivery centers.
在波兰的现代服务业的快速增长,在过去的几年中观察到,已经基本上由高素质和成本效益的工人的庞大人才库决定。行业的密集扩张与广泛实施的个人发展和领导力政策相一致,旨在培养和准备内部人力资源,以应对新成立的项目和团队中更具挑战性的角色。本文从波兰离岸服务交付中心雇用的工人的角度,提出了对这些计划和政策的看法的实证研究结果。
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引用次数: 5
期刊
Foundations of Management
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