Search results for "Manufacturing enterprises"
showing 5 items of 5 documents
The Development of the Activity-Based Costing Method: A Comparison between France and China
2011
In France, like in the USA, ABC was considered as a remedy for the crisis of management accounting. Now, the level of diffusion in France is as important as in Anglo-Saxon countries. Not surprisingly, the ABC method is more developed in western countries than in China. Chinese scholars began to do researches on ABC in the 1990s and at the beginnings of the 21st century, we can observe some ABC implementations in Chinese manufacturing enterprises and then in the service industries. We can also find a similarity between the Chinese and French situations. In France, we have observed some resistances to the Anglo-Saxon way of manage firms and at the beginnings, a tool like ABC has been strongly…
Pequeña y mediana empresa en el mundo rural medieval. Formas de organización de la producción. Ejemplos del País Valenciano (s. XV)
2020
El presente estudio analiza el concepto empresa aplicado al periodo medieval, e intenta un mínimo recorrido historiográfico por aquellos autores que se han acercado a la «Business History». Además intenta una reconstrucción de los distintos tipos de empresa manufacturera en un ámbito rural que se nos muestra cada vez más dinámico, pero poco estudiado todavía por parte de los historiadores interesados en el mundo del artesanado y de la industria. Se estudian las distintas formas de organización de la producción que condicionan los diferentes modos de gestión de la empresa manufacturera tomando como referencia el espacio valenciano. This article analyses the concept of «enterprise» as applied…
The Diffusion of the Activity-Based Costing Method: A Comparison between France and China
2011
In France, like in the USA, the Activity-based Costing method (ABC) was considered as a remedy for the crisis of management accounting. Now, the level of diffusion in France is as important as in the Anglo-Saxon countries. Not surprisingly, the ABC method is more developed in western countries than in China. Chinese scholars began to do researches on ABC in the 1990s and at the beginnings of the 21st century, we can observe some ABC implementations in Chinese manufacturing enterprises and then in the service industries. But, we can also find a similarity between the Chinese and French situations. In France, we have observed some resistances to the Anglo-Saxon way of manage firms and at the …
Measuring Managers’ Perception of Innovation in the Romanian Hospitality Industry
2013
Abstract In the current economic environment, innovation is a common characteristic of both services and manufacturing enterprises. In the tourism sector innovation has become compulsory in the quest to achieve long term competitiveness. However, innovation is seldom assessed even after being integrated in the daily routine of tourism enterprises. The purpose of this article is to study the degree to which innovation is implemented in the Romanian hospitality industry by analyzing hotel managers’ perception on various types of innovations. The results offer an image on how innovative the hospitality industry is and on how innovation is fostered and achieved.
Retos en la internacionalización y supervivencia de los nuevos emprendimientos manufactureros
2015
El objetivo de este trabajo es analizar la relación entre la orientación internacional y la supervivencia de empresas manufactureras de reciente creación. Para ello se estudió una muestra de 2.975 nuevos emprendimientos constituidos durante el período 2001-2010 en la industria textil-confección de España. Metodológicamente, se han empleado modelos de duración mediante regresiones de Cox, que modelizan el riesgo relativo asociado con una variable en función del tiempo transcurrido hasta que sucede el evento. Los principales resultados evidencian que la internacionalización de los nuevos emprendimientos es una condición necesaria aunque no suficiente para sobrevivir en una industria globaliza…