基于BSC的集团总部部门绩效管理系统设计

集团总部是企业集团的最高决策中心,起着战略制定、资源协调整合等重要作用.基于总部在集团中的特殊重要地位,作为其职能体现的总部各个部门也居于非常重要的地位,部门绩效管理的好坏对于提高总部绩效乃至集团的整体绩效至关重要.然而目前我国不少集团总部的组织设置及内部管理相对薄弱,总部各职能部门忙闲不均、办事效率低和工作质量差等问题普遍性存在,大部分总部部门尚未建立适应市场化要求的激励和绩效考核机制.本文探索了总部部门的绩效界定和衡量方法,从而为我国企业集团的绩效改进提供参考.     

如何优化集团型企业管理模式?

问:您好!我们是一家集团公司,目前管理结构不是很清晰,很多属于职能部门与下属单位决策范围的事项都直接向集团公司总经理汇报,总部与下属单位的纵向管理权限以及总部各职能部门之间的管理权限模糊,请问如何解决?(广东汪锋)答:这是集团化管理的问题,也是我国集团型企业面临的共性问题。一般意义上的集团化管理模式可以用“关系、组织、流程”六字概括。其中“关系”,是指首先要明确集团总部与下属各业务单元(单位)各自的功能定位,明确管控思想以及权限划分;“组织”包括集团总部职能部门的横向部门设置以及纵向的公司治理结构,还包括下属各…     

如何设计主管的绩效指标

在KPIs构建过程中．令许多企业感觉到最为棘手的是——如何建立职能部门主管的绩效考核指标。对于许多企业职能部门主管而言，或者没有绩效考核指标．或者很少有量化性的绩效考核指标．更别说进行科学的指标权重设计。     

让绩效管理不走过场的路径

绩效管理无效谁之过一家企业集团下设若干分公司,集团将制定的战略目标和总体计划,如销售额、利润等各类财务指标分解到各分公司;财务、人力资源和战略管理等工作由总部各职能部门承担,首先人力资源部按照部门职责将计划中与各个部门相关的部分进行归类,然后各职能部门据此制定本部门年度计划,部门内部再分解到季度、月度计划,并分解到员工层面。     

基于模糊综合评价模型的地勘单位职能部门人员绩效考核方法研究

地勘单位职能部门人员的绩效考核一般采用优秀推荐和评分法进行,但这两种方法存在考核标准不清或主观影响过大的问题.本文在对职能部门绩效考核进行了大量研究后,以A单位职能部门绩效考核的评分法为基础,对其方法进行了改进.本文运用德尔菲法选取了工作业绩、综合素质作为一级考核指标;运用层次分析法确定了绩效考核指标的权重,设计了基于...     

集团员工绩效考核如何走出无效？

集团员工绩效考核的无效性，是困扰很多集团企业的问题。到底症结何在？集团企业应该如何建立有效的绩效考核制度呢？[编者按]     

房地产企业项目团队激励机制设计——以F集团为例北大核心

项目是房地产企业的利润中心,如何提升项目管理的绩效,并做好项目团队和总部职能部门之间的分工协作及利益平衡,是房地产企业普遍面临的挑战。本文提出了房地产企业以项目团队为基础的激励机制设计应遵循的基本思路,并以F集团为例分析了项目团队的奖金基数设定、项目经营管理目标设定、项目考核与奖金分配机制等具体实践。最后,本文还对F集团项目团队激励机制做了进一步探讨,为其他企业推行项目团队激励机制提供借鉴。     

基于企业预算管理系统中的绩效考核问题研究

预算管理是企业管理的核心,它将企业各职能部门的管理工作和所属单位的生产经营活动贯穿起来,从而提高企业整体的管理效率和经济效益。而预算管理中的绩效考核作为提高企业和员工绩效的重要工具,顺理成章成为提高企业整体的管理效率和经济效益的重中之重。本文主要通过对我国大多数企业绩效考核所面临的问题和对预算管理的必要性进行分析,从绩效考核的标准设计、绩效考核的评价者选择、绩效考核过程中考核者的心理、绩效考核反馈、合理利用绩效考核等问题展开论述,对如何建立科学的绩效考核体系提出了自己的见解。     

关于央企集团总部内部控制建设的思考

内部控制体系建设是一个系统工程,对于一个中央企业集团来说,总部内部控制体系建设更是至关重要,建设成果的好坏直接影响整个集团内控体系建设的效果。本文试通过对中国建材集团总部内控体系建设实例的分析,总结央企集团总部的定位和特点,并就如何开展集团总部内控体系建设进行探讨。     

某集团销售人员绩效考核研究

本文运用文献调查的研究方法对国内外销售人员绩效考核的研究现状进行总结，在此基础上运用社会实践调查法、个案法以及层次分析法等研究方法在对凤都集团销售人员调查研究，并对凤都集团销售人员特性进行分析，同时结合凤都集团的绩效考核现状，探讨如何构建出一套适合凤都集团销售人员的绩效考核方案。     

The Bridging Role of Expatriates and Inpatriates in Knowledge Transfer in Multinational Corporations

Drawing on the knowledge‐based view of the firm, this article provides the first empirical study that explicitly investigates the relationship between different categories of international assignees and knowledge transfer in multinational corporations (MNCs). Specifically, we examine (1) the extent to which expatriate presence in different functional areas is related to knowledge transfer from and to headquarters in these functions and (2) the extent to which different categories of international assignees (expatriates vs. inpatriates) contribute to knowledge transfer from and to headquarters. We base our investigation on a large‐scale survey, encompassing data from more than 800 subsidiaries of MNCs in 13 countries. By disaggregating the role of knowledge transfer across management functions, directions of knowledge transfer, and type of international assignees, we find that (1) expatriate presence generally increases function‐specific knowledge transfer from and, to a lesser extent, to headquarters; and that (2) the relevance of expatriates and former inpatriates varies for knowledge flows between headquarters and subsidiaries. Additionally, we discuss implications for research and practice, in particular regarding different management functions and different forms of international assignments, and provide suggestions for future research. © 2015 Wiley Periodicals, Inc.     

Headquarters−Subsidiary Interdependencies and the Design of Performance Evaluation and Reward Systems in Multinational Enterprises

This study investigates the impact of headquarters–subsidiary interdependencies on performance evaluation and reward systems in multinational enterprises. Headquarters–subsidiary interdependencies refer to the extent to which headquarters and subsidiaries depend on each other to accomplish their tasks. When headquarters–subsidiary interdependencies are present, it becomes more difficult to reward the performance of subsidiary managers because these interdependencies induce noise on subsidiary-level accounting performance measures, while at the same time high levels of goal alignment between headquarters and subsidiary managers are required. Based on survey data from 82 foreign subsidiaries operating in Belgium with headquarters in 14 different countries, our partial least squares path modelling results show that as headquarters–subsidiary interdependencies increase, headquarters use more participative performance evaluation and consider more the effects of uncontrollable factors on subsidiaries' performance when rewarding subsidiary managers. More importantly, while prior research suggests that interdependencies induce noise on unit-level accounting performance measures, our results indicate that participative performance evaluation may mitigate the noise so that headquarters still rely on subsidiary formula-based compensation using accounting measures to reward subsidiary managers.     

中国城市正在向功能专业化转型吗?——基于跨国公司区位战略的透视

发达国家城市正向功能专业化转型,企业组织形式变革直接导致了城市的功能转型。在功能专业化背景下,城市间将出现更多的信息联系、决策联系以及资本联系,更需要面对面的交流。一些城市专业化高端功能,成为区域的控制中心,另一些城市则承担价值链的低端功能。本文基于全球500强跨国公司在华投资数据,探讨中国城市功能专业化趋势。在1979～2008年间,跨国公司在地理和功能上都显著地进行了扩张。跨国公司相同功能和互补功能集聚在相同城市,跨国公司的渐进式多次投资导致了公司内不同功能在相同城市的地理集聚。本文结果表明,中国城市尤其是在城市体系高端的城市具有吸引价值链高端功能的竞争力,呈现一定功能专业化趋势。跨国公司在东道国内部的功能布局提供了考察城市经济转型的独特视角。     

论在华跨国公司地区总部的法律规制及其完善

21世纪以来,跨国公司地区总部在我国蓬勃发展起来。地区总部在华发展是一柄双刃剑,促进投资的同时也会产生诸多负面影响,需要进一步规范和引导。那么如何对在华跨国公司地区总部实行有效而适度的法律规制呢?本文通过现有的立法现状的分析,认为阻碍其发展的主要制度性问题是缺乏系统性的立法体系、法律内容欠缺和冲突、法律透明度不高以及实施不力。完善这些制度的途径,在于构建跨国公司地区总部的功能性法律制度框架。     

A note on the impact of the internal organization on the accuracy of the information transmitted within the firm

We investigate the incentives of sales managers to transmit information on demand conditions to headquarters under different organizational structures and its subsequent impact on firm performance. When headquarters determine quantities of production, sales managers' interests are aligned with that of the firm, and reliable information is transmitted. On the other hand, when the authority of decision making on quantities of production is delegated to sales managers, they prefer not to transmit reliable information; consequently, headquarters set transfer prices given poor information about demand. Due to such difference in the quality of the information available to headquarters, a centralized organizational structure frequently leads to the best performance.     

Direktinvestive internationale Unternehmenst?tigkeit und das GLOCAL-Dilemma:Die koordinative Rolle von Regional Headquarters

Based on the information cost approach we highlight in this conceptual paper the coordinative and cost-related impact of employing regional headquarters in managing cross-border transactions. Thereby the paper enhances existing knowledge by focusing on the up to now widely ignored aspect of how to integrate regional headquarters in traditional types of organizational structures and shows structure-based benefits and boundaries of a use of regional headquarters. Furthermore, we attempt to utilize the gathered insights to allow for an application in business practice and to provide a basis for future empirical research.     

There's No Place Like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries

Using data on European firms, this paper provides evidence that an overproportional fraction of multinational group profits accrues with the corporate headquarters. Quantitatively, the estimates suggest that headquarters are by around 25% more profitable than their foreign subsidiaries, whereas this gap tends to decline over time. The effect turns out to be robust against controlling for observed and unobserved heterogeneity between the entities. Analogous (although quantitatively smaller) effects are found for national groups. We discuss various welfare implications of our findings.     

北京CBD现代服务业发展问题及对策分析

目前,北京CBD正从规划建设阶段逐渐向建设管理阶段、由产业规划阶段向形成产业阶段过渡.因此,北京CBD发挥其商务功能,发展现代服务业的紧迫性日益突出.今后北京市将加快包括北京商务中心区在内的7个重点功能区的建设,将把北京CBD建设成为以吸引跨国公司总部和地区总部为重点,以发展现代服务业为主导,以培育国际金融产业为龙头的,北京重要的国际金融功能区和发展现代服务业的聚集地.在这样的态势和定位下,本文针对北京CBD现代服务业的状况进行研究,并就存在的问题提出了对策和建议.     

Leading corporate sustainability: The role of top management team composition for triple bottom line performance

Sustainable development at the corporate level requires balancing social, environmental, and financial performance goals. Achieving such “triple bottom line” (TBL) performance is a very challenging task. In this study, we explore the role the organization's top management team (TMT) plays in leading their organization towards corporate sustainability. We focus on how two distinct aspects of the TMT's structural composition—the presence of a “chief sustainability officer” (CSO) and the TMT's functional diversity—affect the organization's ability to reach high levels of TBL performance. We follow the presence of 22 global energy companies in Corporate Knight's “Global 100” sustainability index for a period of 11 years and find that, surprisingly, the presence of a CSO does not boost TBL performance. However, we do find a positive effect for TMT functional diversity, suggesting that more diverse TMTs are better able to lead their organization to higher levels of TBL performance.     

Interference among conflicting institutions and technical-economic conditions: the adoption of the Assessment Center in French,German, Italian,UK, and US multinational firms

We analyze the adoption of the Assessment Center (AC), one of the most complex human resource management techniques, in 161 British, French, German, Italian and US multinational firms both at the headquarters and in their Italian subsidiaries. Combining both quantitative analysis and qualitative accounts, we investigate how different and partially contradictory institutional influences stemming from national business systems and professions, global corporate networks and professions, and different technical-economic conditions affect the adoption of the AC. Our study shows that AC-diffusion is similar at headquarters level in all national contexts, testifying to the paramount importance of transnational institutions of Anglo-American origin for MNCs of any nationality, despite great local variation in the degree of institutionalization of the AC, which ranges from fully-fledged support in culture and the professions as, for example, in Germany, the UK and the USA, to weak or negative backing as in France and Italy. However, the study also reveals how different characteristics of the corporate field of firms with headquarters in different countries, as well as organizational size and labor market conditions, still explain adoption of the AC in their subsidiaries in Italy.