簡(jiǎn)介：本科學(xué)生畢業(yè)論文本科學(xué)生畢業(yè)論文題目淺析企業(yè)文化在人力資源管理中的影響以有限公司為例學(xué)院經(jīng)濟(jì)管理學(xué)院專業(yè)工商管理學(xué)生姓名學(xué)號(hào)指導(dǎo)教師職稱副教授論文字?jǐn)?shù)5890完成日期2011年4月12日2重4（二）人力資源管理模式落后4（三）未對(duì)人力資本進(jìn)行文化定位4（四）員工價(jià)值觀與企業(yè)價(jià)值觀相偏離4四、針對(duì)當(dāng)前存在的問題提出的對(duì)策和建議5（一）建立完善的員工招聘和培訓(xùn)體系5（二）將企業(yè)文化引入績(jī)效管理和薪酬體系5（三）著眼于人力資本進(jìn)行文化定位5（四）樹立共同的價(jià)值觀6結(jié)束語6參考文獻(xiàn)6致謝7

簡(jiǎn)介：附件附件1外文翻譯譯文外文翻譯譯文戰(zhàn)略財(cái)務(wù)管理在中小企業(yè)戰(zhàn)略財(cái)務(wù)管理在中小企業(yè)劉鐘勝2010年2月該篇文章來源于JEL分類代碼G11號(hào)G23號(hào)摘要隨著社會(huì)經(jīng)濟(jì)的發(fā)展和科學(xué)技術(shù)的進(jìn)步,中國(guó)的企業(yè)在一個(gè)充滿機(jī)會(huì)和危險(xiǎn)的階段。介紹了安全管理的含義和意義戰(zhàn)略財(cái)務(wù)管理中存在的問題,闡述了財(cái)務(wù)策略進(jìn)行小中型企業(yè)一起,最后提出了一些對(duì)策和原因。關(guān)鍵詞中小企業(yè)的戰(zhàn)略財(cái)務(wù)管理、問題、對(duì)策一個(gè)企業(yè)的不確定性的金融環(huán)境其財(cái)務(wù)活動(dòng)充滿風(fēng)險(xiǎn)。除了機(jī)會(huì),有許多的危險(xiǎn)從時(shí)間,以時(shí)間,其財(cái)務(wù)管理。因此,它已經(jīng)成為了成功的關(guān)鍵一個(gè)企業(yè)的財(cái)務(wù)管理是否能跟蹤的趨勢(shì)變化什么是有用的吸收。應(yīng)當(dāng)拒絕接受什么是有害的。戰(zhàn)略管理思想是非常重要的在企業(yè)的財(cái)務(wù)管理,因?yàn)槲覀儽仨毰θシ治龊桶盐找话悱h(huán)境和發(fā)展一個(gè)企業(yè)的發(fā)展趨勢(shì),從而提高適應(yīng)能力、可變性和適用性的金融中心管理不確定環(huán)境。目前,中小企業(yè)在100年通過了工商登記、以企業(yè)總數(shù)的90。因此,其戰(zhàn)略財(cái)務(wù)管理是特別重要的,這也是本論文的主題。1簡(jiǎn)介簡(jiǎn)介戰(zhàn)略性的財(cái)務(wù)管理是財(cái)務(wù)管理理論,根據(jù)該融資應(yīng)該的在最適當(dāng)?shù)姆绞竭M(jìn)行,采集到的資本必須利用和管理的最有效的方式雖然企業(yè)和決策和利潤(rùn)分配應(yīng)該最合理。根據(jù)其內(nèi)涵,總結(jié)三個(gè)主要內(nèi)容的戰(zhàn)略財(cái)務(wù)管理,包括融資策略,投資戰(zhàn)略和利潤(rùn)分配決策策略。詳情如下融資策略戰(zhàn)略環(huán)境分析既是財(cái)務(wù)策略的基礎(chǔ)和保障實(shí)施。它包括內(nèi)部和外部環(huán)境分析與前者的存在內(nèi)部基礎(chǔ)和實(shí)施依據(jù)建立的財(cái)務(wù)策略。目前,很多中小企業(yè)沒有實(shí)現(xiàn)戰(zhàn)略環(huán)境的重要性,建立和推行的金融戰(zhàn)略和因此未能有適當(dāng)?shù)姆治?特別是其戰(zhàn)略金融環(huán)境的內(nèi)部環(huán)境。作為一個(gè)結(jié)果,它們不現(xiàn)實(shí)的和不合理的策略有限制的有效實(shí)施他們的財(cái)政策略。2323出資的角色戰(zhàn)略性的財(cái)務(wù)預(yù)算執(zhí)行出資的角色戰(zhàn)略性的財(cái)務(wù)預(yù)算執(zhí)行預(yù)算中所起的作用主要對(duì)戰(zhàn)略性的財(cái)務(wù)執(zhí)行兩個(gè)方面。首先,它進(jìn)一步闡明指定的戰(zhàn)略財(cái)務(wù)觀念,被理解,而所有的人員進(jìn)行。預(yù)算可以幫助分戰(zhàn)略目標(biāo)企業(yè)的每一個(gè)部分,甚至每一位員工。另外,當(dāng)執(zhí)行某項(xiàng)任務(wù)聯(lián)合所有部分一個(gè)所有的雇員將有更好的合作與交流,與對(duì)方。第二,預(yù)算還提供了一個(gè)標(biāo)準(zhǔn),一個(gè)企業(yè)的日常操作和性能。與定量金融在預(yù)算目標(biāo)確定、實(shí)際實(shí)現(xiàn)與預(yù)算,以揭示它們之間的目標(biāo)和現(xiàn)實(shí),采取有效的對(duì)策?，F(xiàn)在,大多數(shù)中小企業(yè)在中國(guó)沒有系統(tǒng)、完整的預(yù)算制度由銷售預(yù)算、生產(chǎn)成本預(yù)算,一般間接成本預(yù)算,損失和費(fèi)用預(yù)算及現(xiàn)金預(yù)算等等。即使一些有這樣的系統(tǒng),其缺乏小心預(yù)算行,嚴(yán)格執(zhí)行預(yù)算的作用以及財(cái)務(wù)策略的實(shí)施。2424企業(yè)的財(cái)務(wù)管理中存在的問題企業(yè)的財(cái)務(wù)管理中存在的問題現(xiàn)在,一些問題,中小企業(yè)的財(cái)務(wù)管理也制約了建立和他們的財(cái)務(wù)策略的實(shí)施。存在的主要問題的建議如下。過時(shí)的想法,不清楚職責(zé)分工和混亂的管理。企業(yè)不知道”的企業(yè)管理應(yīng)以財(cái)務(wù)管理為基礎(chǔ),并應(yīng)在財(cái)務(wù)管理中心資本管理企業(yè)家和財(cái)務(wù)人員的缺乏科學(xué)的、先進(jìn)的財(cái)務(wù)觀念包括時(shí)間值、風(fēng)險(xiǎn)價(jià)值,邊際成本、機(jī)會(huì)成本和認(rèn)識(shí)不足有關(guān)經(jīng)濟(jì)管理的理論和方法導(dǎo)致職責(zé)分工不明,混亂的管理,無能的監(jiān)控、虛假會(huì)計(jì)信息等。大量財(cái)務(wù)計(jì)算,包括簡(jiǎn)化會(huì)計(jì)程序,保持重開帳戶除了授權(quán),采用不規(guī)則檢查性質(zhì)和現(xiàn)金,沒有定期檢查他們的銀行存款、債權(quán)債務(wù)導(dǎo)致他們的賬實(shí)不符和物品或資金,有前途的獎(jiǎng)金和盲目逃稅發(fā)放獎(jiǎng)金在納稅。融資困難,主要體現(xiàn)在渠道和規(guī)模不足融資渠道無序融資的命令。目前,大多數(shù)中小企業(yè)面臨極大的困難,獲得短期貸款,更不用說長(zhǎng)遠(yuǎn)的問題。81的企業(yè)沒有足夠的流動(dòng)資金等。時(shí)間的貸款的時(shí)間越長(zhǎng),他們真的可以利用較少的錢從他們的貸款。一項(xiàng)調(diào)查顯示,605的企業(yè)沒有得到長(zhǎng)期的貸款,在那些能真正得到這樣

簡(jiǎn)介：此文檔是畢業(yè)設(shè)計(jì)外文翻譯成品（含英文原文中文翻譯），無需調(diào)整復(fù)雜的格式下載之后直接可用，方便快捷本文價(jià)格不貴,也就幾十塊錢一輩子也就一次的事外文標(biāo)題COSTMANAGEMENT,ENTREPRENEURSHIPANDCOMPETITIVENESSOFSTRATEGICPRIORITIESFORSMALLANDMEDIUMENTERPRISES外文作者AMIRAZRIYAH，AUZAIRSOFIAHMD，AMIRUDDINROZITA文獻(xiàn)出處PROCEDIASOCIALANDBEHAVIORALSCIENCES21920188490如覺得年份太老，可改為近2年，畢竟很多畢業(yè)生都這樣做英文3866單詞，26935字符字符就是印刷符，中文6090漢字。（如果字?jǐn)?shù)多了，可自行刪減，大多數(shù)學(xué)校都是要求選取外文的一部分內(nèi)容進(jìn)行翻譯的。）COSTMANAGEMENT,ENTREPRENEURSHIPANDCOMPETITIVENESSOFSTRATEGICPRIORITIESFORSMALLANDMEDIUMENTERPRISESABSTRACTINTHISPAPER,WEEXAMINETHERELATIONSHIPBETWEENCOSTMANAGEMENTPRACTICESANDCOMPETITIVENESSOFSTRATEGICPRIORITIESOFSMALLANDMEDIUMENTERPRISESSMESBASEDONRESOURCEBASEDVIEWTHEORY,WEARGUETHATCOSTMANAGEMENTISANIMPORTANTRESOURCETODEVELOPCOMPETITIVENESSOFSTRATEGICPRIORITIESOFSMESTHISPAPERPOSITSTHATTHEREISAPOSITIVERELATIONSHIPBETWEENCOSTMANAGEMENTPRACTICESANDCOMPETITIVENESSOFSTRATEGICPRIORITIESOFSMESQUESTIONNAIRESURVEYSWEREMAILEDTOEITHEROWNERSORSENIORMANAGEMENTOFSMESINMALAYSIATHISSTUDYAPPLIESFACTORANALYSISANDREGRESSIONTOTESTTHEHYPOTHESESCONSISTENTWITHPREVIOUSRESEARCH,THERESULTSOFTHISSTUDYPROVIDEEVIDENCETHATCOSTMANAGEMENTPRACTICESISPOSITIVELYASSOCIATEDWITHSMECOMPETITIVENESSOFSTRATEGICPRIORITIESAFURTHERANALYSISDEMONSTRATESTHATTHERELATIONSHIPBETWEENCOSTMANAGEMENTPRACTICESANDSMES’COMPETITIVENESSOFSTRATEGICPRIORITIESISMEDIATEDBYENTREPRENEURSHIPCAPABILITIESTHISSTUDYCONTRIBUTESTOTHELITERATUREONRESOURCEBASEDVIEWBYEXTENDINGTHEUNDERSTANDINGOFINTEGRATEDEFFECTSOFCOSTMANAGEMENTPRACTICESANDENTREPRENEURSHIPONCOMPETITIVENESSOFSTRATEGICPRIORITIESINTERMSOFPRACTICALCONTRIBUTION,THERESULTSOFTHISSTUDYCANBEUSEDBYREGULATORS,POLICYMAKERSANDSMES’OWNERSINDEVELOPINGTHERIGHTRESOURCESTOENHANCETHECOMPETITIVENESSOFSMES’STRATEGICPRIORITIESCOULDASSISTORGANIZATIONSTOACHIEVECOMPETITIVEADVANTAGESANDCREATEMARKETDIFFERENTIATIONENTREPRENEURSHIPCAPABILITIESWILLALSOAFFECTTHEEFFECTIVENESSOFMANAGEMENTPRACTICESOFSMESATESETAL,2013MOHDNIZAM2012THUS,THESECONDOBJECTIVEOFTHISSTUDYISTOEXAMINEWHETHERTHERELATIONSHIPBETWEENCOSTMANAGEMENTPRACTICESANDSMES’COMPETITIVENESSOFSTRATEGICPRIORITIESCANBEMEDIATEDBYENTREPRENEURSHIPCAPABILITIESQUESTIONNAIRESURVEYSWEREMAILEDTOEITHEROWNERSORSENIORMANAGEMENTOFSMESRESPONDENTSARESELECTEDRANDOMLYFROMSMECORPLISTINGWEPERFORMFACTORANALYSESTOSCALEDOWNOURQUESTIONNAIREITEMSINTOVARIABLESANDREGRESSIONANALYSESTOTESTTHEHYPOTHESESTHISSTUDYALSOUSEDTHEMACROANALYSISINSPSSWHICHISPROCESSMACROINTRODUCEDBYHAYES2013THISSTUDYCONTRIBUTESTORESOURCEBASEDTHEORYBYTESTINGTHEROLEOFCOSTMANAGEMENTPRACTICESTOACHIEVESMES’COMPETITIVEADVANTAGESWEALSOCONSIDERENTREPRENEURSHIPCAPABILITIESASTHEMEDIATINGROLEINTHERELATIONSHIPBETWEENCOSTMANAGEMENTPRACTICESANDCOMPETITIVENESSOFSTRATEGICPRIORITIESOURSTUDYPROVIDEUNIQUEEVIDENCEONTHEROLEOFCOSTMANAGEMENTPRACTICESINSMESENVIRONMENTINACHIEVINGCOMPETITIVENESSOFSTRATEGICPRIORITIESINCOMPARISONTOPRIORSTUDIESTHATAREONLYEVIDENCEDINLARGERFIRMSTHEREMAINDEROFTHEPAPERISORGANIZEDASFOLLOWSFIRSTWEPROVIDETHEBACKGROUNDLITERATURESECOND,WEDESCRIBETHERESOURCEBASEDVIEWTHEORYANDDEVELOPTHEHYPOTHESESTHIRD,WEPRESENTTHEEMPIRICALANALYSISANDFINALLY,WEPROVIDESOMECONCLUDINGREMARKS2LITERATUREREVIEW21SMECOMPETITIVENESSOFSTRATEGICPRIORITIESCOMPETITIVENESSOFSTRATEGICPRIORITIESREFERSTOTHECOMPETITIONBETWEENSTRATEGICPRIORITIESINMEETINGCUSTOMERREQUIREMENTSANDCOSTMANAGEMENTEFFICIENCYCOMPETITIVENESSOFSTRATEGICPRIORITIESCANALSOBEREFERREDASTHESUCCESSFULOUTCOMEOFTHESTRATEGICPRIORITIESTHATBASEDONTHESTRATEGICPRIORITIESOFTHECOMPETITIONOFTHEFIRMCHENHALL,2005ACCORDINGTOMILLERETAL1992,STRATEGICPRIORITIESDEPENDSONTHEPRODUCTFEATURESWHICHISCOMBINATIONOFCOSTLEADERSHIPSTRATEGIESANDDIFFERENTIATIONSTRATEGIESPRODUCTDIFFERENTIATIONSTRATEGYISFOCUSINGONSTRATEGIESTHAT

簡(jiǎn)介：2012屆本科畢業(yè)論文外文翻譯題目名稱題目名稱SKILLSSHORTAGEANDRECRUITMENTINTHESMESECTOR中文題目中文題目中小企業(yè)招聘中的技能短缺來源來源GERALDVINTEN,1998“SKILLSSHORTAGEANDRECRUITMENTINTHESMESECTOR“,CAREERDEVELOPMENTINTERNATIONAL,VOL3ISS6,PP238242英文原文英文原文TITLESKILLSSHORTAGEANDRECRUITMENTINTHESMESECTORAUTHORSGERALDVINTEN,SOUTHAMPTONBUSINESSSCHOOL,SOUTHAMPTON,UKCITATIONGERALDVINTEN,1998“SKILLSSHORTAGEANDRECRUITMENTINTHESMESECTOR“,CAREERDEVELOPMENTINTERNATIONAL,VOL3ISS6,PP238242KEYWORDSHUMANRESOURCEMANAGEMENT,JOBEVALUATION,RECRUITMENT,REMUNERATION,SMALLTOMEDIUMSIZEDENTERPRISES,TRAININGARTICLETYPERESEARCHPAPERDOI101108/13620439810234491PERMANENTURLPUBLISHERMCBUPLTDABSTRACTSKILLSSHORTAGEANDRECRUITMENTISANAREAOFUNDENIABLEIMPORTANCETOTHESMESECTORANDACHALLENGEFORHUMANRESOURCEMANAGEMENTTHISARTICLEREPORTSONTHEFINDINGSFROMASTUDYOFPEOPLEMANAGEMENTINOVER300ORGANIZATIONSEMPLOYINGTYPICALLYBETWEEN20AND200PEOPLEITAIMSTOPROVIDEACLEARUNDERSTANDINGOFHOWBOTHLARGERANDSMALLERSMESRECRUITANDSELECTSTAFFITFINDSTHATTHESMESMAYHAVESOMEADVANTAGESINTHEEXTENTTOWHICHTHEYCANUSEFLEXIBLEWORKINGPATTERNSALARGENUMBEROFCOMPANIESUSEPARTTIMEWORKERS,JOBSHARINGANDCONTRACTINGOUTHOWEVER,FULLTIMEWORKINGISSTILLTHEMOSTCOMMONFORMOFEMPLOYMENTTHEARTICLEREPORTSTHATTHEMOSTPOPULARMETHODFORESTABLISHINGPAYLEVELSWITHINSMESISTHEVALUEOFTHEJOBTOTHEORGANIZATION,ANDTHEABILITIESORSKILLSOFTHENEWEMPLOYEEMOSTRESPONDENTSTOTHISSURVEYFELTTHATTHEYHADNOSKILLSSHORTAGEPROBLEMINTRODUCTIONTHEINSTITUTEOFPERSONNELANDDEVELOPMENTIPDLAUNCHEDAMAJORINITIATIVE“MANAGINGPEOPLETHECHANGINGFRONTIERS“,TOINVESTIGATETHEKEYISSUESFACINGPERSONNELMANAGEMENTTHEIPDHASRECOGNIZEDTHEIMPORTANCEOFSMALLANDMEDIUMSIZEDENTERPRISESSMESINWORKINGPATTERNSTHEPATTERNSOFWORKING,METHODSUSEDTORECRUITANDFACTORSTAKENINTOACCOUNTTOFIXPAYLEVELSWHENRECRUITINGWERECONSIDEREDINTHEQUESTIONNAIREALARGENUMBEROFCOMPANIESNOWUSEPARTTIMEWORKERS,JOBSHARINGANDACONSIDERABLENUMBERUSECONTRACTINGOUTHOWEVER,FULLTIMEWORKINGWASSTILLTHEMOSTCOMMONFORMOFEMPLOYMENTSMALLERORGANIZATIONSTENDTORELYONLOCALADVERTISEMENTSANDPERSONALRECOMMENDATIONSTORECRUITNEWSTAFFSOMEUSEISALSOMADEOFRECRUITMENTAGENCIESNOTSURPRISINGLYLITTLEUSEWASREPORTEDOFNATIONALADVERTISEMENTSAMONGRESPONDENTSWITHDEDICATEDPERSONNELSTAFF,46PERCENTSAIDTHEYWOULDNOTCONSULTAPERSONNELSPECIALISTFORTHERECRUITMENTOFSTAFFVIRTUALLYALLORGANIZATIONSUSEDPERSONALREFERENCESWHENSELECTINGSTAFFHOWEVER,WHILEAPPLICATIONFORMSAREAPOPULARSELECTIONTOOL,THEYARENOTUSEDBYALLORGANIZATIONS–11PERCENTOFORGANIZATIONSREPORTEDNOTUSINGTHEMATALLPSYCHOMETRICTESTSWEREUSEDBY17PERCENTOFORGANIZATIONSAND29PERCENTUSEDPERSONALITYASSESSMENTSONATLEASTSOMEOCCASIONSJOBSAMPLESORAPTITUDETESTSWEREUSEDBY35PERCENTOFORGANIZATIONSSURVEYEDTHOSERESPONDENTSWITHPERSONNELTRAININGWERENOTICEABLYMORELIKELYTOUSEPSYCHOMETRICTESTSORPERSONALITYASSESSMENTSHOWEVER,THEYWEREUSEDASAREGULARPARTOFSELECTIONONLYINABOUT1IN10CASESTHEMOSTPOPULARMETHODFORESTABLISHINGPAYLEVELSWASSHOWNTOBETHEVALUEOFTHEJOBTOTHEORGANIZATION,ANDTHEABILITIESORSKILLSOFTHENEWPERSONCOMPARISONWITHSALARIESPAIDTOOTHERSINTHEINDUSTRYWASALSOUSED,BUTLESSOFTENINCONTRASTWITHPRACTICEINLARGERORGANIZATIONS,PREVIOUSPAYLEVELSOFTHENEWPERSONANDTHEPREVIOUSINCUMBENTWERECONSIDEREDUNIMPORTANTINSMALLERORGANIZATIONSTHEMAJORITYOFRESPONDENTSTOTHEINTERVIEWSFELTTHATTHEYHADNOSKILLSSHORTAGEPROBLEMREASONSGIVENFORTHISVARIEDFROMRETAININGANDRETRAININGEXISTINGSTAFF,TOTHEEXISTENCEOFALARGESKILLSPOOLDUEINMANYCASESTOTHELASTFEWYEARSOFRECESSIONNOPROBLEM–AFTERTHERECESSIONTHEREAREPLENTYOFPEOPLEWITHTHESKILLSWENEEDLOOKINGFORWORKPERSONNELMANAGER–CONSTRUCTIONBASEDBUSINESS

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簡(jiǎn)介：此文檔是畢業(yè)設(shè)計(jì)外文翻譯成品（含英文原文中文翻譯），無需調(diào)整復(fù)雜的格式下載之后直接可用，方便快捷本文價(jià)格不貴,也就幾十塊錢一輩子也就一次的事外文標(biāo)題PERSPECTIVESONINTERNALCONTROLANDENTERPRISERISKMANAGEMENT外文作者LDILKAYA文獻(xiàn)出處EURASIANBUSINESSPERSPECTIVES,PP379389,2018如覺得年份太老，可改為近2年，畢竟很多畢業(yè)生都這樣做英文3957單詞，26612字符字符就是印刷符，中文6534漢字。（如果字?jǐn)?shù)多了，可自行刪減，大多數(shù)學(xué)校都是要求選取外文的一部分內(nèi)容進(jìn)行翻譯的。）PERSPECTIVESONINTERNALCONTROLANDENTERPRISERISKMANAGEMENTABSTRACTGROUNDEDONTHELITERATUREREVIEWONENTERPRISERISKMANAGEMENTERMTHISPAPERAIMSTOANALYZETHEEXTENTANDTHEEFFECTIVENESSOFINTERNALCONTROLASWELLASERMANDTOEXPLORETHEIRCONNECTIONWITHTHEVALUECREATIONATHEORETICALLENSISUSEDTODISCUSSWHETHEREFFECTIVEINTERNALCONTROLANDERMENHANCEPERFORMANCEANDINCREASEVALUECREATIONABILITYERMISMOSTFREQUENTLYDEFINEDWITHTHEREFERENCETOTHE2004GUIDANCEDOCUMENTPUBLISHEDBYCOMMITTEEOFSPONSORINGORGANIZATIONSOFTREADWAYCOMMISSIONCOSOPROPONENTSOFCOSO’SERMINTEGRATEDFRAMEWORKDESCRIBETHISFRAMEWORKAS“AWORLDLEVELTEMPLATEFORBESTPRACTICE”,ANDCLAIMTHATERMUSEDBYMANAGEMENTTOENHANCEANORGANIZATIONABILITYTOMANAGEUNCERTAINTYANDTOCONSIDERHOWMUCHRISKTOACCEPTASITSTRIVESTOINCREASESTAKEHOLDERVALUEADDITIONALLYTHEINTERNALCONTROLINTEGRATEDFRAMEWORKISAVIABLEANDSUITABLEFRAMEWORKFORDESIGNING,IMPLEMENTING,CONDUCTINGANDASSESSINGTHEEFFECTIVENESSOFINTERNALCONTROLANDFORREPORTINGTHERELATIONSHIPBETWEENVALUECREATIONANDERMISWIDELYINVESTIGATEDINACADEMICLITERATUREEMPIRICALSTUDIESONTHEVALUECREATIONABILITIESOFERMANDINTERNALCONTROLSUGGESTTHATTHEREISAPOSITIVEDESCRIBETHISFRAMEWORKAS“AWORLDLEVELTEMPLATEFORBESTPRACTICE”,ANDCLAIMTHATERMUSEDBYMANAGEMENTTOSTRENGTHENANORGANIZATIONABILITYTOMANAGEUNCERTAINTYANDTOCONSIDERHOWMUCHRISKTOACCEPTASITSTRIVESTOINCREASESTAKEHOLDERVALUEADDITIONALLYTHEINTERNALCONTROLINTEGRATEDFRAMEWORKISAVIABLEANDSUITABLEFRAMEWORKFORDESIGNING,IMPLEMENTING,CONDUCTINGANDASSESSINGTHEEFFECTIVENESSOFINTERNALCONTROLANDFORREPORTINGCOSO’SPRINCIPALARGUMENTISTHATTHEESSENTIALPREREQUISITESOFFIRMS’LONGTERMSUCCESSAREGOODRISKMANAGEMENTANDINTERNALCONTROLDELOACHANDTHOMSON2014WHILEINTERNALCONTROLHASBEENALWAYSANIMPORTANTFIELDFORINTERNALANDEXTERNALAUDIT,RISKMANAGEMENTHASBEENAVITALCONCERNONTHEFIELDSOFFINANCEANDINSURANCEBUTITISRECEIVEDWIDESPREADATTENTIONFOLLOWINGACCOUNTINGANDCORPORATESCANDALSINTHEBEGINNING2000SAND2008GLOBALCRISISWUETAL2015SECTION404OFSARBANESOXLEYACTANDITSIMPACTSANDREPERCUSSIONSONGLOBALCAPITALMARKETSHAVEPUTTHESPOTLIGHTONCOSO’SINTERNALCONTROLFRAMEWORKANDTHERECENTECONOMICCRISISHASHEIGHTENEDCONSIDERABLYTHEIMPORTANCEOFERMLANDSITTELANDRITTENBERG2010GROUNDEDONTHELITERATUREREVIEWONERMTHISPAPERAIMSTOANALYZETHEEXTENTANDTHEEFFECTIVENESSOFINTERNALCONTROLASWELLASERMANDTOEXPLORETHEIRCONNECTIONWITHTHEVALUECREATIONATHEORETICALLENSISUSEDTODISCUSSWHETHEREFFECTIVEINTERNALCONTROLANDERMENHANCEPERFORMANCEANDINCREASEVALUECREATIONABILITYTHEREMAINDEROFTHEPAPERISPRESENTEDINTHREESECTIONSSECTION2EXPANDSUPONTHECOSOINTEGRATEDFRAMEWORKSTHISISFOLLOWEDBYTHERELATEDLITERATURETHATPROVIDESANOVERVIEWOFEMPIRICALRESEARCHFINDINGSONINTERNALCONTROLANDENTERPRISERISKMANAGEMENTTHEFOURTHANDFINALSECTIONPROVIDESACONCLUSIONPROVIDINGSOMEFINALCOMMENTS2COSOINTEGRATEDFRAMEWORKSWHETHERAPPLIEDINDIVIDUALLYORTOGETHER,COSOFRAMEWORKSARETHEPRINCIPALGUIDANCEUSEDBYORGANIZATIONSTOADDRESSINTERNALANDEXTERNALPRESSURESPLACEDONTHEMTOHAVEEFFECTIVEINTERNALCONTROLANDRISKMANAGEMENTORIGINALLYFORMEDIN1985,COSOISVOLUNTARYPRIVATESECTORINITIATIVEDEDICATEDTOIMPROVEORGANIZATIONALPERFORMANCEANDGOVERNANCETHROUGHEFFECTIVEINTERNALCONTROL,ENTERPRISERISKMANAGEMENT,ANDFRAUDDETERRENCEITSSPONSORINGORGANIZATIONSARETHEINSTITUTEOFINTERNALAUDITORS,THEAMERICANACCOUNTINGASSOCIATION,ANDTHEAMERICANINSTITUTE

簡(jiǎn)介：此文檔是畢業(yè)設(shè)計(jì)外文翻譯成品（含英文原文中文翻譯），無需調(diào)整復(fù)雜的格式下載之后直接可用，方便快捷本文價(jià)格不貴,也就幾十塊錢一輩子也就一次的事外文標(biāo)題CASHFLOWMANAGEMENTANDMANUFACTURINGFIRMFINANCIALPERFORMANCEALONGITUDINALPERSPECTIVE外文作者JAMESKROES,ANDREWSMANIKAS文獻(xiàn)出處INTJPRODUCTIONECONOMICS148201837–50如覺得年份太老，可改為近2年，畢竟很多畢業(yè)生都這樣做英文6025單詞，38944字符字符就是印刷符，中文8952漢字。（如果字?jǐn)?shù)多了，可自行刪減，大多數(shù)學(xué)校都是要求選取外文的一部分內(nèi)容進(jìn)行翻譯的。）CASHFLOWMANAGEMENTANDMANUFACTURINGFIRMFINANCIALPERFORMANCEALONGITUDINALPERSPECTIVEABSTRACTAFIRM’SCASHFLOWPOLICIES,WHICHMANAGEWORKINGCAPITALINTHEFORMOFCASHRECEIVABLESFROMCUSTOMERS,INVENTORYHOLDINGS,ANDCASHPAYMENTSTOSUPPLIERS,AREINEXORABLYLINKEDTOTHEFIRM’SOPERATIONSBUILDINGONEARLIERRESEARCH,THISSTUDYIEXTENDSPRIORSTUDIESBYEXAMININGTHERELATIONSHIPSBETWEENCHANGESINCASHFLOWMEASURESANDCHANGESINFIRMFINANCIALPERFORMANCEUSINGALONGITUDINALSAMPLEOFFIRMDATAANDIIINVESTIGATESTHEDIRECTIONOFTHERELATIONSHIPBETWEENQUARTERLYCHANGESINCASHFLOWPOSITIONSANDFIRMFINANCIALPERFORMANCETHISSTUDYISCONDUCTEDUSINGTHEGENERALIZEDESTIMATINGEQUATIONSGEEMETHODOLOGYTOANALYZEALONGITUDINALSAMPLEOFEIGHTQUARTERSOFCASHFLOWANDFINANCIALPERFORMANCEDATAFROM1,233MANUFACTURINGFIRMSTHEANALYSESFINDTHATCHANGESINTHEWIDELYUSEDCASHCONVERSIONCYCLECCCMETRICDONOTRELATETOCHANGESINFIRMPERFORMANCEHOWEVER,CHANGESINTHELESSUSEDOPERATINGCASHCYCLEOCCMETRICAREFOUNDTOBESIGNIFICANTLYASSOCIATEDWITHCHANGESINTOBIN’SQTHISEXAMINATIONOFHOWCHANGESINSPECIFICCASHFLOWMEASURESRELATETOCHANGESINTOBIN’SQSHOWSTHATBOTHREDUCTIONSINACCOUNTSRECEIVABLESMEASUREDASDAYSOFSALESOUTSTANDINGDSOANDREDUCTIONSININVENTORYMEASUREDASDAYSOFINVENTORYOUTSTANDINGDIORELATETOFIRMFINANCIALPERFORMANCEIMPROVEMENTSTHATPERSISTFORSEVERALQUARTERSENDOGENEITYTESTSOFWHETHERAFIRM’SCASHFLOWMANAGEMENTSTRATEGYLEADSRECEIPTSTYPICALLYAREMANAGEDBYTHEFIRM’SFINANCEDEPARTMENT,THETHREEFACTORSTHATINFLUENCECASHFLOWSAREMANIPULATEDCHIEFLYBYOPERATIONALDECISIONS?ZBAYRAKAAKGüN,2006ALTHOUGHTHELITERATURECONTAINSNUMEROUSSTUDIESTHATEXAMINETHERELATIONSHIPAMONGCASHCYCLES,FIRMLIQUIDITY,ANDFIRMFINANCIALPERFORMANCE,THISSTUDYEXPLORESSEVERALEXTENSIONSOFTHESEPREVIOUSEFFORTSFIRST,BECAUSEPRIORSTUDIESGENERALLYEXAMINETHERELATIONSHIPBETWEENSNAPSHOTSOFCASHFLOWANDPERFORMANCEMEASURESFROMASTATICBENCHMARKINGPERSPECTIVE,THISSTUDYEXPLORESTHERELATIONSHIPBETWEENLONGITUDINALCHANGESINCASHFLOWMETRICSANDCHANGESINFIRMFINANCIALPERFORMANCEOVERTIMETHISAPPROACHWILLALLOWFIRMSTODETERMINEWHICHCASHFLOWMEASURESSHOULDBEMONITOREDANDMANIPULATEDTOTRACKANDIMPROVEFIRMPERFORMANCESECOND,BECAUSEPREVIOUSEMPIRICALCASHFLOWSTUDIESTYPICALLYUSEDATASETSFROMASINGLETIMEPERIODANDTHOSEFEWSTUDIESTHATUTILIZEMULTIPERIODDATADONOTUTILIZEMETHODOLOGIESTHATADJUSTFORTHELONGITUDINALNATUREOFTHESAMPLES,THISSTUDYCONDUCTSANEMPIRICALANALYSISUSINGALONGITUDINALDATAPANELANALYSISMETHODOLOGYTHISAPPROACHALSOFACILITATESTHEEXAMINATIONOFPOSSIBLETIMELAGSINTHERELATIONSHIPBETWEENCHANGESINCASHFLOWANDFIRMFINANCIALPERFORMANCEFINALLY,THEREISAQUESTIONOFENDOGENEITYREGARDINGWHETHERAFIRM’SCASHFLOWMANAGEMENTSTRATEGYIMPACTSTHEFIRM’SPERFORMANCEORWHETHERTHECASHFLOWPOSITIONSAREABYPRODUCTOFAFIRM’SPERFORMANCEDELOOF,2003THISISSUEISEXAMINEDBYCONDUCTINGGRANGERCAUSALITYTESTSTOSHEDLIGHTONTHEPOSSIBLEDIRECTIONOFTHERELATIONSHIPBETWEENCASHFLOWMANAGEMENTACTIONSANDCHANGESINPERFORMANCETHISANALYSISFOCUSESONMANUFACTURINGFIRMSTHATAREPUBLICLYTRADEDONTHEUSSTOCKEXCHANGESTHISFOCUSWASCHOSENBECAUSEMANUFACTURERS’POSITIONSINTHEMIDDLEOFINTEGRATEDSUPPLYCHAINSALLOWTHEMTOINFLUENCEORBEINFLUENCEDBYBOTHSUPPLIERSANDCUSTOMERSSWAMINATHANETAL,1998THESEINTERACTIONSWITHBOTHSUPPLIERSANDCUSTOMERSALSOPROVIDESUBSTANTIALOPPORTUNITIESFORPAYMENTTERMFLEXIBILITYBETWEENTHEPARTIESADDITIONALLY,COMPAREDTODOWNSTREAMSUPPLYCHAINPARTNERS,MANUFACTURERSTYPICALLYHAVEMOREINVENTORYFLEXIBILITYINTHATTHEYCANCHOOSEWHETHERTOHOLDINVENTORYASRAWMATERIALS,WORKINPROCESS,ORFINISHEDGOODSCAPKUNETAL,2009THENEXTSECTIONDISCUSSESPRIORLITERATUREANDDEVELOPSTHETHEORETICALFRAMEWORKTHETHIRDSECTIONDISCUSSESTHEDATASAMPLEANDTHESTUDYMETHODOLOGYANDTHEFOURTHSECTIONPRESENTSTHERESULTSTHEFINALTWOSECTIONSDISCUSSTHEIMPLICATIONSOFTHEFINDINGS,THELIMITATIONSOFTHESTUDY,ANDPOSSIBLERESEARCH

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