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论价值导向绩效管理的企业实用价值

On Applied Value to Management of Enterprise for Performance Management Guided by Profit

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【作者】 毕建国

【Author】 BI Jian -guo (School of Humanities and Social Science, Dalian University of Technology, Dalian 116024,China)

【机构】 大连理工大学人文社会科学学院 辽宁 大连 116024

【摘要】 绩效管理的有效性既体现企业战略执行的能力,又能通过绩效的反馈不断修正企业的发展战略。在实施以企业价值最大化为目标的企业发展战略中,必须实现由绩效考核向价值导向绩效管理的转变,通过提高生产率和降低成本,依靠高效的管理体系和制度所培育,从而提升企业的核心竞争力。与此同时,企业需要优化资源配置流程,并建立起一套方法体系以设立业绩目标,以及与之相适应的激励和反馈制度,使员工的发展、能力培养和企业战略有机的结合在一起,从而不断提高企业的绩效水平。

【Abstract】 The validity of performance management (PM) can not only reflect the ability that the enterprises carry out its business strategy, but also revise the development strategies of enterprises constantly through the feedback of the performance , The more and more facts of enterprises PM study done by foreign enterprises have proved that the health operation of enterprises depends on the high - quality PM system. Now comes the era in which Chinese enterprises have to compete with the international giant as the market is opening. So that the performance examining should change into PM guided by profit during the exploration of the development strategy whose aim is the maximization of enterprises value, so carrying on PM based on realizing the enterprises’business goal is the inevitable choice. At the same time, enterprises need to optimize the resource distribution, establish a method system of setting up achievement goal and relevant promoting and feedback mechanism , combine staffs development and ability cultivation with the enterprises business strategy, in order to improve the enterprises’performance levels.

  • 【文献出处】 经济与管理 ,Economy and Management , 编辑部邮箱 ,2005年05期
  • 【分类号】F272
  • 【被引频次】2
  • 【下载频次】199
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