905 resultados para Profit or result sharing


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Az ellátási lánc menedzsmentje jól ismert és régóta tanulmányozott területe a menedzsment tudománynak. Jelen tanulmány célja, hogy egy olyan modell létezését igazolja, amely szerint egy ellátási láncban az információ menedzsmentje, az anyagi áramlások koordinációja és költségek és a teljesítmény kontrollja elengedhetetlen a teljes lánc magas szintű teljesítményéhez, és ezt a kockázatmenedzsment eszközök alkalmazásával tovább lehet növelni. Az ellátási lánc menedzsment eszközök támogatják a partnerek közötti információ megosztást (pl. EDI), az anyagi áramlások kisimítását (pl. folyamatos feltöltés, cross-docking). A költség és teljesítmény menedzsment eszközök alkalmazásának célja pedig hogy feltárják, hogy a költségek és hasznok miként oszlanak meg, merülnek fel az egyes ellátási lánc szereplők között. Ezeket az eszközöket akár vállalati, akár ellátási lánc szinten alkalmazzák, a végső cél a teljes ellátási lánc teljesítményének a növelése. Az ellátási lánc teljesítményét úgy határozzuk meg, mint az érték, amely a végső vevő számára keletkezett valamint a profit, amit az ellátási lánc partnerek realizáltak. Habár a vállalatok és az ellátási láncok különféle eszközöket alkalmazhatnak, hogy menedzseljék különböző folyamataikat, az a mód, ahogy szembenéznek a felmerülő kockázatokkal – fakadjanak akár a rendszerből magából, vagy a környezetből - és kezelik azokat, alapvető hatással bír a végső teljesítményre, így a versenyképességre is. A bemutatott kutatási modellel azt a kapcsolatot szeretnénk igazolni, amely feltevéseink szerint az ellátási láncban alkalmazott, a különféle alapfolyamatok menedzsmentjére valamint a kockázat menedzsmentjére használt eszközök és a realizált teljesítmény között van. _______ Supply chain management is a well-known and intensely studied field of management science. Our aim is to construct and test a model which summarises that besides the tools adapted to manage information flow, materials flow and costs and performance in supply chains to achieve high overall performance, managing risks is also inevitable. Supply chain management tools are to improve the efficiency of information sharing between supply chain participants (e.g. EDI) and to smooth materials flow carried out by the parties in collaboration (e.g. continuous replenishment, cross-docking). Cost management and performance assessment tools aim to explore the costs and profit realised by the cooperating companies as well as the entire supply chain. All the tools adapted either at a company or on supply chain level, strive to enhance the overall performance of the supply chain. The performance of a supply chain can be assessed by the value created for the end consumer and by the profit the partners realise. However, companies and supply chains adopt tools to manage the different flows, the way they face and handle risks coming either from the system or from the surrounding environment have a key influence on the performance achieved and consequently on competitiveness, too. When constructing the research model we try to find and verify the linkage between the tools supply chains use for coordination and for managing risks and the performance achieved.

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The paper reviews the existing cost-sharing practices in four Central European countries namely the Czech Republic, Hungary, Poland and Slovakia focusing on patient co-payments for pharmaceuticals and services covered by the social health insurance. The aim is to examine the role of cost-sharing arrangements and to evaluate them in terms of efficiency, equity and public acceptance to support policy making on patient payments in Central Europe. Our results suggest that the share of out-of-pocket payments in total health care expenditure is relatively high (24–27%) in the countries examined. The main driver of these payments is the expenditure on pharmaceuticals and medical devices, which share exceeds 70% of the household expenditure on health care. The four countries use similar cost-sharing techniques for pharmaceuticals, however there are differences concerning the measure of exemption mechanisms for vulnerable social groups. Patient payment policies for health care services covered by the social health insurance are also converging. All the four countries apply co-payments for dental care, some hotel services or in the case of free choice of physician. Also the countries (except for Poland) tried to extend co-payments for physician services and hospital care. However, their introduction met strong political opposition and unpopularity among public.

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In 2010, a household survey was carried out in Hungary among 1037 respondents to study consumer preferences and willingness to pay for health care services. In this paper, we use the data from the discrete choice experiments included in the survey, to elicit the preferences of health care consumers about the choice of health care providers. Regression analysis is used to estimate the effect of the improvement of service attributes (quality, access, and price) on patients’ choice, as well as the differences among the socio-demographic groups. We also estimate the marginal willingness to pay for the improvement in attribute levels by calculating marginal rates of substitution. The results show that respondents from a village or the capital, with low education and bad health status are more driven by the changes in the price attribute when choosing between health care providers. Respondents value the good skills and reputation of the physician and the attitude of the personnel most, followed by modern equipment and maintenance of the office/hospital. Access attributes (travelling and waiting time) are less important. The method of discrete choice experiment is useful to reveal patients’ preferences, and might support the development of an evidence-based and sustainable health policy on patient payments.

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Value creation is the result of the continuous innovation activity of the entrepreneur, which is carried out mainly in form of open innovation among the agri-food SMEs. However value creation is not the ultimate goal of the enterprises. They are more interested in increased appropriation of the created value. Although the value creation (innovation) is very well explored and cultivated area of research, there are some voids in the field of agriculture and food industry: the behavioural aspect of open innovation is very rare. The value capturing is even much less studied, therefor our research approach is largely explorative one. Data are drawn from a survey carried out in Hungary among the agri-food SMEs in 2014. We use Structural Equation Modelling as well as ordered probit and semi-non parametric ordered probit models for analysing the data. Our results show that there is positive relationship between the knowledge sharing with chain partners and the innovativeness. We could explore that size of the firm, absorptive capacity and openness to foreign trade ambiguously affects value capturing. However trust in chain partners, reciprocity in knowledge sharing with chain partners and willingness to cooperate with buyers positively influence the appropriation of the created value.

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In - Protecting Your Assets: A Well-Defined Credit Policy Is The Key – an essay by Steven V. Moll, Associate Professor, The School of Hospitality Management at Florida International University, Professor Moll observes at the outset: “Bad debts as a percentage of credit sales have climbed to record levels in the industry. The author offers suggestions on protecting assets and working with the law to better manage the business.” “Because of the nature of the hospitality industry and its traditional liberal credit policies, especially in hotels, bad debts as a percentage of credit sales have climbed to record levels,” our author says. “In 1977, hotels showing a net income maintained an average accounts receivable ratio to total sales of 3.4 percent. In 1983, the accounts receivable ratio to total sales increased to 4.1 percent in hotels showing a net income and 4.4 percent in hotels showing a net loss,” he further cites. As the professor implies, there are ways to mitigate the losses from bad credit or difficult to collect credit sales. In this article Professor Moll offers suggestions on how to do that. Moll would suggest that hotels and food & beverage operations initially tighten their credit extension policies, and on the following side, be more aggressive in their collection-of-debt pursuits. There is balance to consider here and bad credit in and of itself as a negative element is not the only reflection the profit/loss mirror would offer. “Credit managers must know what terms to offer in order to compete and afford the highest profit margin allowable,” Moll says. “They must know the risk involved with each guest account and be extremely alert to the rights and wrongs of good credit management,” he advocates. A sound profit policy can be the result of some marginal and additional credit risk on the part of the operation manager. “Reality has shown that high profits, not small credit losses, are the real indicator of good credit management,” the author reveals. “A low bad debt history may indicate that an establishment has an overly conservative credit management policy and is sacrificing potential sales and profits by turning away marginal accounts,” Moll would have you believe, and the science suggests there is no reason not to. Professor Moll does provide a fairly comprehensive list to illustrate when a manager would want to adopt a conservative credit policy. In the final analysis the design is to implement a policy which weighs an acceptable amount of credit risk against a potential profit ratio. In closing, Professor Moll does offer some collection strategies for loose credit accounts, with reference to computer and attorney participation, and brings cash and cash discounts into the discussion as well. Additionally, there is some very useful information about what debt collectors – can’t – do!