scholarly journals All Customers are Equal, but Some are More Equal Should Firms Prioritize their Customers ?

2010 ◽  
Vol 2 (1) ◽  
pp. 16-25 ◽  
Author(s):  
Christian Homburg ◽  
Dirk Totzek ◽  
Mathias Droll
Keyword(s):  
Organizational Structure ◽  
Negative Reaction ◽  
Equal Treatment ◽  
Sales And Marketing ◽  
Key Characteristics ◽  
Marketing Costs ◽  
Return On Sales ◽  
Positive Effect

Abstract Focusing marketing efforts on the most valuable customers so as to increase company profits is not as straightforward as it seems. There is a downside to customer prioritization such as negative reaction from low priority customers. Taking this into account we still show that prioritizing customers does lead to higher profitability and more return on sales. There are two reasons for this. Firstly, it has a positive effect on the key characteristics of a firm’s relationship with its elite customers while not affecting the lower level. Secondly, it reduces sales and marketing costs. Customer prioritization is more effective and efficient than equal treatment. We also show that firms can rely on six key levers relating to a company’s organizational structure and processes, enabling proper implementation of customer prioritization.

scholarly journals Examining Effect of Organizational Structure Dimensions on the Knowledge management (Case Study: Payame Noor Universities of Semnan Province)

2015 ◽  
Vol 16 (SE) ◽  
pp. 347-355
Author(s):  
Alireza Mikaeili ◽  
Alireza Ghorbani ◽  
Vahid Babaei Agha Maleki – Poyan Ali ◽  
Abbas Zadeh ◽  
Mahmood Omrani
Keyword(s):  
Knowledge Management ◽  
Organizational Structure ◽  
Structural Equation ◽  
High Volume ◽  
Internal Factors ◽  
Management Case Study ◽  
Internal And External Factors ◽  
Positive Effect ◽  
Management Effect

Transferring and understanding high volume of information and knowledge in organizations are affective internal and external factors. One of the effective internal factors on the knowledge management in organizational activities are divided, organized and coordinated. Organizations have created structures to coordinate factors of doing task and to control acts of members. In this research, structural Equation Method (SEM) is used for examining whether organizational structure dimensions have positive effect on knowledge management in Payame Noor organization in Lorestan province or not. Results of the research showed that there is direct and significant relationship between complexity dimension and knowledge management, formality dimension and knowledge management and centralization dimension and knowledge management. This means that the more complexity, formality and centralization dimensions, the more knowledge management effect in the organization.

scholarly journals Management Audit as a Basis to Assess the Efficiency and Effectiveness of Marketing Function at the Inaya Putri Bali Hotel

2020 ◽  
Vol 3 (2) ◽  
pp. 125-130
Author(s):  
I Gusti Ngurah Satya Dharma ◽  
◽  
I B A Yasa ◽  
A A P Suardani ◽  
◽  
...  
Keyword(s):  
Secondary Data ◽  
Sales Personnel ◽  
Future Performance ◽  
Marketing Function ◽  
Sales And Marketing ◽  
Food And Beverage ◽  
Efficiency And Effectiveness ◽  
Marketing Costs ◽  
Management Staff ◽  
Management Audit

This study aims to assess the efficiency and effectiveness of the implementation of the marketing function at the Inaya Putri Bali Hotel and reveal the findings obtained during the management audit. Based on findings audit, it can be given right recommendations to make company's future performance better. The data analysis techniques used are quantitative and qualitative methods. Data used is sourced from primary and secondary data through interviews, observations, and documentation. The research begins with collection of data and information relevant to marketing function then processed and analyzed in conformity with the company's plans and guidelines as well as calculation of effectiveness and efficiency levels of Revenue and marketing costs. The results of this research show efficiency of marketing function in Inaya Putri Bali Hotel runs efficiently, but effectiveness marketing function is still under standards company caused by decrease in income room, food and beverage. The company needs to evaluate all sales and marketing management staff, make an innovative promotion programs, make all sales personel to be active to attend exhibition,sales mission also hotel events and provide training to sales personnel periodically to support performance Inaya Putri Bali Hotel in maximizing the income of room, food and beverage for company.

scholarly journals Pengaruh Modernisasi Sistem Administrasi Perpajakan dan Kesadaran Wajib Pajak pada Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak (KPP) Pratama Tabanan

2020 ◽  
Vol 1 (1) ◽  
pp. 34-38
Author(s):  
Gusti Ayu Kade Dewi Utari ◽  
Luh Kade Datrini ◽  
Ni Nengah Seri Ekayani
Keyword(s):  
Resource Management ◽  
Organizational Structure ◽  
Information And Communication Technology ◽  
Business Process ◽  
Communication Technology ◽  
Good Governance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Information And Communication ◽  
Positive Effect

This research aims is to obtain empirical evidence of the influence of Organizational Structure Business Process and Information and Communication Technology, Humanz Resource Management, Good Governance and Taxpayer Awareness of the compliance of individual taxpayers at the Primary TaxeOffice (KPP) Tabanan. Sample determination method using the incidental sampling method. Data collection is done by distributing questionnaires. The data is analysis by using multiple linear regression analysis. The results showed that the Organizational Structure, Business Process and Information and Communication Technology, Human Resource Management and Taxpayer Awareness had a positive effect on taxpayer compliance, while Good Governance had no effect on tax payer compliance. Keywords: Modernization of tax administration system; taxpayers awareness; taxpayer compliance. Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh Struktur Organisasi, Business Process dan Teknologi Informasi serta Komunikasi, Manajemen Sumber Daya Manusia, Good Governance, dan Kesadaran Wajib Pajak terhadap kepatuhan wajib pajak orang pribadi di Kantor Pelayanan Pajak (KPP) Pratama Tabanan. Metode penentuan sampel menggunakan metode incidental sampling. Pengumpulan data dilakukan dengan penyebaran kuisioner. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukan bahwa Struktur Organisasi, Business Process dan Teknologi Informasi serta Komunikasi, Manajemen Sumber Daya Manusia dan Kesadaran Wajib Pajak berpengaruh positif terhadap kepatuhan wajib pajak, sedangkan Good Governance tidak berpengaruh terhadap kepatuhan wajib pajak. Kata Kunci: Modernisasi sistem administrasi perpajakan; kesadaran wajib pajak; kepatuhan wajib pajak.

scholarly journals PENGARUH PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP PENGENDALIAN BIAYA PADA INDUSTRI MANUFAKTUR DI BATAM

2017 ◽  
Vol 9 (1) ◽  
pp. 45
Author(s):  
Adi Irawan Setiyanto ◽  
Norafyana Norafyana
Keyword(s):  
Organizational Structure ◽  
Empirical Evidence ◽  
Manufacturing Industry ◽  
Cost Control ◽  
Accounting Information ◽  
Food Manufacturing ◽  
Accounting Management ◽  
Responsibility Accounting ◽  
Positive Effect ◽  
Food Manufacturing Industry

Abstract. Responsibility Accounting is part of Accounting Management that aims to collect and report accounting information for each responsibility center. This study aims to determine the effect of the application of responsibility accounting on cost control in the manufacturing industry and to test and to provide empirical evidence about the effect of the implementation of applied responsibility accounting. The result indicates that the organizational structure, budgeting, controlling and reporting in responsibility accounting simultaneously have positive effect on cost control. The limitation of the study is that the sample used is only in the food manufacturing industry and the study also uses only questionnaires without interview. For further study, it is suggested that the researchers should add more variables, involve broader samples and participants, and also interview the participants so the conclusion stated is not only based on data collected by written instruments, but also based on the research directly.Keywords: responsibility accounting; cost  controlAbstrak. Akuntansi pertanggungjawaban merupakan bagian dari akuntansi manajemen yang bertujuan mengumpulkan serta melaporkan informasi akuntansi untuk masing-masing pusat pertanggungjawaban. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan akuntansi pertanggungjawaban terhadap pengendalian biaya di perusahaan industri manufaktur dan untuk menguji dan memberikan bukti empiris mengenai pengaruh pelaksanaan akuntansi pertangungjawaban yang diterapkan. Hasil penelitian ini menunjukan bahwa struktur organisasi, anggaran, pengendalian dan pelaporan didalam akuntansi pertanggungjawaban secara simultan berpengaruh positif terhadap pengendalian biaya. Keterbatasan pada penelitian ini adalah sampel yang digunakan hanya pada industri manufaktur dibidang makanan dan penelitian ini hanya menggunakan kuesioner tidak disertai dengan wawancara langsung. Saran untuk penelitian selanjutnya sebaiknya peneliti menambahkan variabel penelitian, perluasan sampel dan responden serta mengunakan metode wawancara sehingga kesimpulan yang di kemukakan tidak hanya berdasarkan data yang terkumpul melalui instrument secara tertulis namun penelitian secara langsung.Kata Kunci: akuntansi pertanggungjawaban; pengendalian biaya

scholarly journals Identifying Key Characteristics of Business Rules That Affect Software Project Success

2022 ◽  
Vol 12 (2) ◽  
pp. 762
Author(s):  
Damjan Vavpotič ◽  
Diana Kalibatiene ◽  
Olegas Vasilecas ◽  
Tomaž Hovelja
Keyword(s):  
Project Success ◽  
Dynamic Environment ◽  
Software Implementation ◽  
Added Value ◽  
Software Project ◽  
Business Rules ◽  
Technological Advances ◽  
Key Characteristics ◽  
Business Requirements ◽  
Positive Effect

Today, businesses need to continuously adjust to a dynamic environment. Enterprises have to deal with global competition and technological advances, meet government regulations, and keep their expenses under control. Under these pressures, enterprises need to implement and improve software that supports and helps to evolve their business. However, as practice shows, software implementation projects are complex, and a considerable percentage of them do not meet business requirements. Therefore, a business needs to manage software implementation properly. Existing research shows that using business rules (BR) in software implementation projects helps to ensure its success. The purpose of our study is to advance the understanding of how BR affect software implementation success, namely, which key characteristics of BR are the most important. To achieve this goal, the top thousand enterprises in Slovenia, by added value, facing typical software implementation projects were surveyed. The obtained results show that BR that are specifically prepared for a particular project and easy to understand have a statistically significant positive effect on software implementation project success.

scholarly journals The success of China’s non-tradable share reform

2014 ◽  
Vol 11 (4) ◽  
pp. 355-369 ◽  
Author(s):  
Jing Chi ◽  
Jing Liao ◽  
Fengjiao Li
Keyword(s):  
Operating Performance ◽  
State Ownership ◽  
Operating Efficiency ◽  
Total Employment ◽  
Listed Firms ◽  
Net Profit ◽  
Firm Profitability ◽  
Return On Sales ◽  
The Impact ◽  
Positive Effect

This paper examines the impact of the Non-tradable Share (NTS) Reform on the financial and operating performance of China’s listed firms, using a sample of 563 state-owned enterprises (SOEs) that were partially-privatized through share issue privatizations (SIPs) from 1994 to 1998 and then carried out the NTS reform from 2005 to 2008. We find that the NTS reform has greatly improved firm profitability (measured by real net profit, real EBIT, return on sales and EBIT to sales), output (measured by real sales), operating efficiency (measured by real sales, real net profit and real EBIT per employee) and employment (measured by total employment). The positive effect of the NTS reform on firm operating performance is much stronger than that of the first round SIPs. The regression results show that the decrease of state ownership control is a significant determinant of the increase of firm profitability after the NTS reform.

scholarly journals Application of management matrix models for strategic planning of enterprise activities

2020 ◽  
Vol 8 ◽  
pp. 398-404
Author(s):  
Semenchuk Tetiana ◽  
Vasiliha Sergii
Keyword(s):  
Strategic Planning ◽  
Matrix Models ◽  
Planning Process ◽  
Change Resistance ◽  
Market Strategy ◽  
Key Characteristics ◽  
Resistance Matrix ◽  
Main Instrument ◽  
A Company ◽  
Positive Effect

The importance of strategic planning enterprise activity is substantiated in the article. Detailed analysis of the management classic matrix models strategic planning, namely the Boston Consulting Group (BCG) method, the McKinsey method, and the Arthur D. Little method. Allowed to form a system basic models of strategic analysis. Which, unlike the existing ones, is built on the systematization of well-known matrix models of “packet management” in terms of tools, level of universalism and level of application. The article proposes an advanced strategic planning process for an enterprise with the application and combination of different types, methods, matrices and models, which includes three consecutive stages of analysis and planning. The authors of the article have also formulated and summarized the characteristics of matrices that are widely used in life and, above all, in the analysis of management activities. These are the change-resistance matrix and the Control Grid. The authors prove the importance and relevance of applying matrix methods in conjunction with the Blue Ocean strategy. The main instrument of the Blue Ocean Strategy is the Strategic Canvas - to diagnose and build such a strategy. In order to build an "outline strategy" for a company, it is necessary to identify the key characteristics of the products - theirs and their competitors. Analyzing a "strategic outline" allows the company to determine how well its market strategy is similar to that of its competitors. The creation of the "blue oceans" not only contributes to the strong growth and increase profits of enterprises, this strategic step has a serious positive effect on the consolidation of the existing brand the company in creating customers.

scholarly journals THE EFFECT OF ORGANIZATIONAL STRUCTURE AND LEADERSHIP STYLE ON TEACHER PERFORMANCE IN PRIVATE SECONDARY SCHOOL

2017 ◽  
Vol 1 (02) ◽  
pp. 101-112 ◽  
Author(s):  
Happy Fitria ◽  
Mukhneri Mukhtar ◽  
Maruf Akbar
Keyword(s):  
High School ◽  
Secondary School ◽  
Organizational Structure ◽  
Path Analysis ◽  
High School Teachers ◽  
Junior High School ◽  
Teacher Performance ◽  
School Teachers ◽  
Junior High School Teachers ◽  
Positive Effect

The objective of the research were to analyze the influence of organizational structure, and leadership, to teacher performance in the private secondary school in Palembang city. This research method using quantitative method with path analysis technique (path analysis). Samples in this study were 326 teachers from 1,773 private junior high school teachers in Palembang city. The finding of the study showed that: (1) there was a direct positive effect of organizational structure to teacher performance, (2) there was a direct positive effect of leadership to teacher performance,. It is suggested to private junior high school teachers of Palembang city that in improving the performance of teachers can pay attention to the variable of good organizational structure, and  leadership, because it is believed as a factor that can encourage the creation of good teacher performance. Keywords : Organizational Structure, Leadership, And Performance.

Is distributed leadership a driving factor of innovation ambidexterity? An empirical study with mediating and moderating effects

2018 ◽  
Vol 39 (3) ◽  
pp. 388-405 ◽  
Author(s):  
Lihua Fu ◽  
Zhiying Liu ◽  
Suqin Liao
Keyword(s):  
Organizational Structure ◽  
Knowledge Sharing ◽  
Distributed Leadership ◽  
Moderating Effects ◽  
Content Type ◽  
Organizational Learning Theory ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect ◽  
Practical Implications

Purpose The purpose of this paper is to examine how and when distributed leadership (DL) enhances innovation ambidexterity by considering knowledge sharing as a mediator and element of organizational structure as a moderator. Design/methodology/approach Data obtained from 269 questionnaires were analyzed empirically to reveal the relationship of the variables. Findings The results suggest that DL has a positive effect on innovation ambidexterity, and the relationship was partially mediated by knowledge sharing. Connectedness positively moderated the relationship between knowledge sharing and innovation ambidexterity. Practical implications The complexity and ambiguity that organizations often experience increases the difficulty for a single leader to successfully perform necessary leadership functions. The results show that DL is crucial to the promotion of innovation ambidexterity. Originality/value By building on organizational learning theory and integrating insights from knowledge creation theory, this study extends the prior research by uncovering the mechanism through which DL promotes innovation ambidexterity and the moderating effect of informal organizational structure.

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