摘 : 文通绩效理传统方法新模式较分析指出传统绩效理方法分注重企业财务指标财务指标衡量发生事情(滞结果素)法评估企业前瞻性投资(领先驱动素)着新知识济时代传统绩效理方法逐渐显现出局限性
国际流公司理实践表明绩效理越越作战略实施工具
绩效理作企业战略目标转化衡量绩效指标然绩效指标企业部门员工体层层分解支撑实现企业战略
文介绍新绩效理模式——衡计分卡正财务客户部理学发展四角度审视企业业绩反映财务非财务衡量方法间长期目标短期目标间外部部结果程理业绩营业绩等方面衡
关键词 绩效理 传统方法 衡计分卡 Abstract This paper compares the traditional tools of performance management with the new ones analyzes their differences and comes to a conclusion that the traditional tools give too much emphasis on a corporate entity’s financial indexes which can only measure pastoccurred events (delayed result factors) but cannot evaluate its forwardlooking investments (leading driving factors) As a result with the arrival of the new knowledge economy the limitations of the traditional vehicles of merit management become increasingly prominent The frontline experiences of many multinational companies provide testimony to the fact that performance management is increasingly being applied as a tool for strategy implementation’ Its merits lie in that it can support and realize a company’s strategy portfolio by transforming its strategic targets into solid performance indexes that can be measured and assessed and breaking those indexes down into different layers up from a company as a whole to different departments and individuals for application A new performance management model introduced in this article ie balanced scorecard is a perfect example in case It examines a company’s operation from the perspectives of finance clients internal management as well as learning and development reflecting a state of equilibrium between such multiple facts as financial and nonfinancial measures longterm and shortterm targets internal and external structure result and process management achievements and operation achievements Keyword: Performance Management Traditional Vehicles Balanced Scorecard
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