经营者经营业绩评价研究

经营者经营业绩评价研究体系认为：该体系由业绩评价组织体系与业绩评价要素体系两个子系统组成,其中业绩评价要素体系由评价指标、评价方法和评价标准组成．从而建立了科学合理的业绩评价指标体系,其评价标准分为五挡,这样就可以利用功效转化和综合评判模型计量经营者的经营业绩．     

企业经营业绩评价指标体系设计研究

企业经营业绩评价是企业经营管理中的一个重要问题,是企业经营战略实施状况的整体描述.本文通过研究比较国内外企业经营业绩评价体系的基础上,阐述了企业经营业绩评价指标体系设计的指导思想,并借鉴国外跨国公司的业绩评价,结合中国企业的实际情况,设计了一套比较完整的企业经营业绩评价指标体系,以期待对该领域的研究有所推进.     

企业业绩评价理论演变

随着经济全球化进程不断加快,国际竞争日益激烈,企业担任着重要的角色,是否拥有一批在全球各个领域居于领先地位的大企业集团或跨国公司是发达国家实力的体现。随着经济的高速发展,业绩评价与企业发展越来越不匹配。文章通过梳理国内外企业业绩评价理论及系统演变,为企业改进或构建适用的业绩评价体系提供理论支持。     

业绩评价的关键要素刍议

业绩评价对于政府部门加强宏观调控,改善企业经营管理,提高利益相关者决策水平具有积极的促进作用。业绩评价体系包括评价主体、评价客体、评价目标、评价指标、评价标准、评价方法、评价报告。其中较为关键的要素是评价主体、评价指标和评价方法,它们对业绩评价的结果具有重大影响。     

试论如何科学制定校办企业业绩评价指标

校办企业在经营发展中,面临激烈的市场竞争,如何提升校办企业经营效益和竞争优势成为企业经营的首要内容。校办企业的绩效评价,主要是衡量企业各部门或个人的工作业绩,通常是采用外部标准和预算标准为主要依据,编制合理的绩效评价标准,对于业绩评价结果合理性影响较大。这就需要科学合理的制定校办企业业绩评价指标,选择合理的评价方法,以便于促使校办企业的业绩持续增长。本文就校办企业业绩评价指标进行分析,选择合理的业绩评价指标,以便于提升校办企业经营效益和竞争优势。     

业绩评价下的财务会计管理实施途径

近几年,业绩评价下财务会计管理概念日益在企业的内部管理中发挥着重要作用,是现代企业管理控制的重要环节。传统的业绩评价标准已经不能适应现代化企业的发展需求。导致业绩评价在实际实施过程中缺乏科学的理论指导,不利于业绩评价工作的实施。必须找到合适的能够提高企业财务管理水平,提高企业经济效益的业绩评价标准,以便推动企业的发展。本文主要分析业绩评价下企业财务会计管理实施途径。     

业绩评价下的财务会计管理实施途径

近几年,业绩评价下财务会计管理概念日益在企业的内部管理中发挥着重要作用,是现代企业管理控制的重要环节。传统的业绩评价标准已经不能适应现代化企业的发展需求。导致业绩评价在实际实施过程中缺乏科学的理论指导,不利于业绩评价工作的实施。必须找到合适的能够提高企业财务管理水平,提高企业经济效益的业绩评价标准,以便推动企业的发展。本文主要分析业绩评价下企业财务会计管理实施途径。     

论企业业绩评价体系的完善

企业为衡量其既定目标的实现程度需要一系列的评价活动。通过对企业业绩评价的传统理论以及目前较新的评价理论进行比较研究，提炼出企业业绩评价的一般理念，归纳出其应用的一般模式，分析企业业绩评价体系的弊端，完善企业业绩评价体系应采用预测值代替实际统计值作为标准值；采用连环替代确定评价标准值：在计算净利润时应考虑权益资本成本；根据需求主体的不同建立多重权重的评价体系．     

基于EVA的业绩评价框架的构建

在以EVA(经济增加值)为导向的业绩评价前提下,本文以构建EVA业绩评价框架为目的,从EVA的绝对值、分解值和相关的非财务因素出发,具体分析了每个部分的判断标准、驱动指标和分类等问题,参照国有资本金绩效体系的结构,构建出了一个全新的业绩评价框架,以期对企业的业绩评价有所帮助。     

基于主成分分析的家电业上市公司业绩评价

为了对家电业上市公司的经营业绩进行有效的评价,本文运用主成分分析法构建了企业经营业绩的综合评价模型,对2009年27家家电上市公司的经营业绩进行了评价,并对评价结果进行了排序。结果表明,该方法具有一定的应用价值,能为上市公司经营业绩评价提供支持。     

International management, political arena and dispersed entrepreneurship in the MNC

This paper presents a model of MNC dispersed entrepreneurship based on the concept of political arena. The model extends previous conceptualizations of MNC dispersed entrepreneurship by explaining how remote employees become stimulated to act as entrepreneurs through resolution of internal political arena within the international management context. We identify variables within this context at corporate, subsidiary, and individual levels as antecedents to political arena in the MNC. These are the corporate immune system, inappropriate control, subsidiary requirements differences and cognitive barriers to knowledge sharing. Different types of internal entrepreneurs (Austrian-like and Schumpeterian-like) emerge as a consequence of the different ways in which political arena is resolved. We discuss theoretical and managerial implications of the resultant multi-level model.     

Launching reverse-innovated product from emerging markets to MNC’s home market: A theoretical framework for MNC’s decisions

A reverse-innovated product is a new product that is originally developed for an emerging market by MNCs. The increasing number of MNCs engaging in reverse innovation and the criticality of new products to an MNC’s performance and competitive advantage make reverse innovation an important area for academic research and managerial practices. This paper integrates relevant literature and proposes a theoretical framework to understand the mechanisms by which the characteristics of a reverse-innovated product affect management’s decision to launch that product in a developed market (e.g., the MNC’s home market). By means of literature review, the paper identifies two underlying evaluation mechanisms through which the reverse-innovated product characteristics are linked to management’s reverse launch decision: the perceived degree of needed adaptation and the perceived risk of cannibalization. The authors also derive several propositions for future empirical research and discuss implications for future research.     

The multinational corporation as a coordinated network: Organizing and managing differently

A multinational corporation (MNC) has a number of unique advantages. Of these, the flexibility to operate as a coordinated multinational network places the strategic emphasis on resources and learning. Coordination and integration are needed to provide coherence in resource commitments. Operating as a coordinated multinational network can provide the flexibility needed to implement global strategies. A network organization results in linkages and interrelationships that require organizing and managing differentially. This article focuses on the organizational and managerial characteristics that are needed to operate as a coordinated multinational network. These characteristics include: a strong central leadership role; the flexibility to respond to opportunities; a differentiated, multidimensional focus; distributed, interdependent capabilities; the managerial capacity to achieve coordination; and a collaborative decision-making process. This article also discusses the changes needed in structural mechanisms and systems. Explored are the planning process, performance evaluation and control, information technology/management information systems, and human resource management. © 1999 John Wiley & Sons, Inc.     

基于过程的企业技术引创能力评价指标体系的构建

评价企业技术引创能力的实用方法就是根据企业技术引进消化吸收再创新过程模型,通过分析企业技术引进消化吸收再创新的三个阶段提炼出企业技术引创能力系统结构。在此基础上,从技术选择能力、技术引创资源投入能力、技术引创管理能力、研究与开发能力、制造能力、营销能力、技术引创产出能力等七个方面对企业技术引创能力进行分析,从而构建出基于过程的企业技术引创能力评价指标体系。     

Judgmental heuristics in overseas vendor search and evaluation: A proposed model of importer buying behavior

This article identifies the implicit importer buying behavior model that is suggested by import decision studies and reviews contextual factors that distinguish international sourcing from its domestic counterpart. We then discuss the major shortcomings of the implicit model, namely, the failure to take into account the cognitive processes that influence vendor search and evaluation patterns. Drawing on the cognitive psychology and artificial intelligence literatures, this paper proposes an alternative model of importer buying behavior that explicitly accounts for the use of cognitive heuristics and presents a series of testable research propositions. Theoretical and managerial implications are also discussed.     

Commitment for hire? The viability of corporate culture as a MNC control mechanism

This paper discusses the effectiveness of corporate culture as a control mechanism in the multinational context. While there is widespread managerial support for its use, there is also considerable challenge to the idea that corporate culture can be ‘managed’. A review of relevant literature dealing with the internalisation of corporate values, organizational commitment, psychological ownership, and corporate identification provokes questions about the viability of corporate culture as a MNC control mechanism. Much depends on individual employee responses that range from support to outright resistance, and may be moderated by variables, such as managerial action and the extent of violation of the psychological contract. It is concluded that, in the long run, it may not be in the best interests of MNC management to have a strong corporate culture. A workforce of highly inculcated employees might, in fact, impede MNC management's need for strategic changes.     

我国企业人才培训绩效综合评价研究

人才资源是企业第一资源,企业人才培训成为培育核心竞争力、取得成功的关键要素之一。通过企业人才培训工作的投入、管理、效果三大过程的特点,给出企业人才培训绩效的评价指标体系,构建了企业人才培训绩效的专家评估系统和模糊数学综合评价模型,并对模型应用做了案例分析。该研究对于指导企业做好人才培训的评估工作、提高人才培养的效率具有重要的现实意义。     

建筑企业供应链战略合作伙伴的选择

从建筑企业的特征入手,构建了一套详细的绩效评价体系,在此基础上,设计出一个改进的AHP-BP模型,从而实现了对建筑企业进行供应链战略合作伙伴的选择。用实例对该模型进行验证,取得了较好的评价效果。实践证明,该模型应用简单,具有一定的实用价值。     

聘任制下高校教师业绩考核的难点与对策

科学的教师业绩考核体系是高校顺利实施聘任制的前提,是充分发挥绩效评价的导向和激励作用的重要保证。分析了聘任制下高校教师业绩考核难点及原因,并提出了完善现行高校教师业绩考核制度的改进对策及建议,并对高校教师业绩考核体系的建立进行了探讨。     

Beyond cops and robbers: The contextual challenge driving the multinational corporation public crisis in China and Russia

Entering the new century, foreign Fortune 500 companies operating in China and Russia have encountered an increasing number of public crises concerning various social and environmental issues. The public crisis refers to an unexpected, non-routine, and media-exposed event in which affected stakeholders (e.g., community members, employees, customers) charge that a company has compromised their interests. Although many of these crises involved the misdeeds of multinational corporations (MNCs), the story is beyond catching baddies. Instead, there are contextual challenges rooted in the social, political, and market environments of China and Russia that drive the occurrence of the public crisis regardless of MNC misdeeds. Considering the institutional change and stakeholder growth in these countries, it is increasingly important for MNCs to understand and effectively deal with these challenges. This article provides insights to MNCs and researchers in three ways. First, the article reveals the patterns of MNC crises in the two countries from 2000 to 2011 and presents the variation between the two countries. Second, the article identifies four types of contextual challenges, including the global-national challenge, the social-trust challenge, the institutional-voids challenge, and the normalized-misdeed challenge. Finally, the article discusses the managerial implications of these challenges and recommends tackling strategies.