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Source:Altmansberger,2003.“VariablePay”.Harvardbusinessreview.August.pp.199.一、外文原文原文一:ProfitabilityAnalysisbyMarketSegmentsBYtracingsalesrevenuestomarketsegmentsandrelatingtheserevenuestomarketingcosts,themarketingmanagercanimproveandcontrolhisdecisionmakingwithrespecttothefirm'sprofitobjective.FirstexpressedbySmithin1956,theconceptofmarketsegmentationhassincebeenelaboratedinmanydifferentways.IthasrecentlybeendefinedbyKotlerasthesubdividingofamarketintohomogeneoussubsetsofcustomers,whereanysubsetmayconceivablybeselectedasamarkettargettobereachedwithadistinctmarketingmix."-Theunderlyinglogicisbasedontheassumptionthat:themarketforaproductismadeupofcustomerswhodiffereitherintheirowncharacteristicsorinthenatureoftheirenvironmentinsuchawaythatsomeaspectoftheirdemandfortheproductinquestionalsodiffers.Thestrategyofmarketsegmentationinvolvesthetailoringofthefirm'sproductand-ormarketingprogramtothesedifferences.Bymodifyingeitherofthese,thefirmisattemptingtoincreaseprofitsbyconvertingamarketwithheterogeneousdemandcharacteristicsintoasetofmarketsthatalthoughtheydifferfromoneanother,areinternallymorehomogeneousthanbefore.Theconceptofmarketsegmentationmaybeusedforstrategicalignmentofthefirm'sproductivecapacitieswithitsexistingandpotentialmarkets.Byanalyzingmarketneedsandthefirm'sabilitytoservethoseneeds,thebasiclong-runpoliciesofthefirmcanbedeveloped.Throughchoiceoftargetsegments,competitionmaybeminimized;throughselectivecultivation,thefirm'scompetitiveposturemaybegreatlyimproved.Forbothstrategicandtacticaldecisions,marketingmanagersmayprofitbyknowingtheimpacttofthemarketingmixuponthetargetsegmentsatwhichmarketingeffortsareaimed.Iftheprogramsaretoberesponsivetoenvironmentalchange,amonitoringsystemisneededtolocateproblemsandguideadjustmentsinmarketingdecisions.Tracingtheprofitabilityofsegmentspermitsimprovedpricing,selling,advertising,channel,andproductmanagementdecisions.Thesuccessofmarketingpoliciesandprogramsmaybeappraisedbyadollarandcentsmeasureofprofitabilitybysegment.Managerialaccountingtechniqueshavedealtwiththeprofitabilityofproducts,territories,andsomecustomerclasses;butaliteraturesearchhasrevealednotoneseriousattempttoassesstherelativeprofitabilityofmarketsegments.*Althoughtheterm"segment"hasahistoryofuseinaccounting,thisuseimpliesasegmentofthebusinessratherthanaspecialpartitioningofconsumersorindustrialusersformarketinganalysis.Evenwhenclassifyingcustomers,accountingclassesareformedbyfrequencyandsizeoforder,location,creditrating,andotherfactors,mostofwhicharerelatedtocontrollinginternalcostsortoassessingfinancialprofit.Source:MartinG.Wolf,2002“linkingperformancescorecardstoprofitperformancepay”.ACANews,vol.41,no.4,april,pp.23-25.原文二:InternalOrganizationAndEconomicPerformance:AnEmpiricalAnalysisOfTheProfitabilityOfPrincipalFirmsBusinesshistorianshavelongbeenawarethatorganizationalinnovationshavehadremarkableproductivityramifications,A.H.Colehasassertedthat"ifchangesinbusinessproceduresandpracticeswerepatentable,thecontributionsofbusinesschangetotheeconomicgrowthofthenationwouldbeaswidelyrecognizedastheinfluenceofmechanicalinventions"Someeconomistshavecometorecognizetheroleoforganizationalinnovation,KennethArrownotingthat"Trulyamongman'sinnovations,theuseoforganizationtoaccomplishhisendsisamongbothhisgreatestandearliest"OliverWilliamsonhasfurtherchampionedthestudyoforganizationalinnovation,doingmuchtoprovidethetheoreticalunderpinningsnecessarytobringthetopicintothecorpusofeconomictheory.Furthermore,RichardCaveshasobservedthat"bothcorporatestrategyandorganizationalstructureinfluencetheeconomicperformanceofthefirmandthemarketinwhichitsells".However,structuralparametersareabsentfromtheneoclassicaltheoryofproduction,whichmasqueradesastheeconomictheoryofthefirm.Developmentsinthetheoryofthefirmareunlikelytoaccommodateorganizationalstructureconsiderationsuntilconnectionsbetweenstructureandperformancehavebeendemonstratedempirically.ThepurposeofthispaperistoexploretherelationshipsbetweenaparticularkindofdecentralizedanddivisionalizedinternalhierarchicalstructurewhatOliverWilliamsonhascalledthe"MForm'innovationandfirmprofitability.InessencethemethodologyinvolvesexaminingthedifferentialperformancebetweentheM-Fomn'innovator'inanindustryanditsprincipalrival.'Applicationoftwonon-parametricstatisticaltests—theSignTestandtheWilcoxonMatchedPairsSignedRanksTest—issupportiveofthehypothesisthattheMFormstructureisassociatedwithsuperiorfirm.IwishtothankKirkMonieverdeforextremelyhelpfulcommentsandassistance.ThedevelopmentoftheorganizationalhistorieswouldnothavebeenpossiblewithoutthediligentassistanceofKenDunmoreandtheinstitutionalsupportoftheCenterfortheStudyofOrganizationalInnovation.UniversityofPennsylvania,anditsdirector
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