tailieunhanh - LEAN ACCOUNTING BEST PRACTICES FOR SUSTAINABLE INTEGRATIONE phần 6

Điều này có nghĩa rằng các nhân viên phải cảm thấy hài lòng rằng họ là luôn công cụ trong việc đưa ra quyết định có ảnh hưởng đến sự thành công của toàn bộ doanh nghiệp. Trao quyền cho nhân viên đột nhiên trông giống như một công việc rất lớn! Nhưng chúng ta hãy phá vỡ nó. Bradley Kirkman và Benson Rosen12 làm việc đó. Họ cung cấp một khuôn khổ để xem xét sự phức tạp của quá trình trao quyền và định nghĩa của trao quyền cho. | On Target 141 2006 projected expenditures and 2007 requests . As can be seen SAR receives a significant amount of the overall budget at percent in 2005. This is roughly 4 percent less than the respondents felt it should receive. Over the course of the three years of data though the SAR percentage of the budget actually drops to percent further increasing the gap between stakeholder value preferences and actual spending. On the other end of the spectrum Marine Safety is allotted percent of the USCG budget in 2005 growing to percent in 2006 and then back to 8 percent in 2007 projected . In contrast the respondents to the survey only placed percent of the total value-based budget against this mission. Once again a significant gap between stakeholder preferences and USCG spending is identified this time as a significant overspend on marine safety and an underspend on SAR missions. Clearly the missions and structure of the USCG is not based solely on the preferences of the public for its services it supports a vital set of missions that have both short- and long-term implications for maritime and port safety and security. In addition stakeholder preferences are swayed by more immediate events. The responses received in the wake of Hurricane Katrina efforts are clearly different than those that would have been given immediately after 9 11. That being said there is still directional information in the stakeholder preferences Coast Guard missions that directly impact the public are seen as more valuable than those serving a smaller less public constituency. USING CUSTOMER PREFERENCES IN SEGMENTATION The USCG cannot segment its market providing mission support to one group and not another. Its missions and efforts are driven by natural disasters geographical and commercial characteristics and national priorities. In sharp contrast for-profit organizations need to build the information about customer preferences into their segmentation strategies to