预算松弛影响因素研究

预算管理是企业管理控制系统的核心要素。预算管理作为一种管理控制手段,提升企业绩效的管理系统被赋予了目标设定、资源配置、内部控制和业绩评价等多重功能。     

我国企业应加强绩效管理

绩效管理是一系列管理漉程，这些流程需要一些必要的技术支持，在实施过程中，绩效管理有助于促进组织战略的制定、执行、监控和评估业绩，有助于组织持续改进业绩并始终具有竞争优势。本质上，绩效管理是管理会计控制系统的表现形式。在实践中，为了解决现代管理和管理会计控制系统的核心问题，许多企业都引入了绩效管理来改进其管理流程和业绩。     

基于目标管理的企业员工绩效管理研究

一个设计科学合理的员工绩效管理系统,应该与企业的目标管理系统有很好的关联性,应该既有助于实现企业的战略目标和员工的个人目标,又能够实现企业和员工的业绩目标。本文根据目标管理和绩效管理过程理论,构建了基于目标管理的企业员工绩效管理模型,并指出了它的实用价值。     

企业集团总部业绩管理系统特性和构建原则研究

企业集团总部实施的业绩管理有别于单一企业组织,这直接决定了总部业绩管理系统的目标是平衡组织绩效和个人绩效。为此,在业绩系统构建过程中,需要确立一系列规则以支持战略实施,并为管理提供有效决策信息。     

高校经费预算绩效管理控制系统构建研究

本文以管理控制系统的经典框架为切入点,提出了构建高校经费预算绩效管理控制系统的基本框架,并对框架中的内容分别分析和设计,为提高高校经费绩效管理的水平提供思路.     

企业员工绩效考核制度初探

绩效考核是企业人事决策的重要依据.如何提高企业中人力资源的素质,有效的绩效管理是关键的一环,企业在人力资源开发与管理中任何环节的正常运转都与绩效管理有着千丝万缕的联系. 企业员工绩效绩效管理是对绩效实现过程中各要素的管理,是基于企业战略基础之上的一种管理活动.绩效管理是通过对企业战略的建立,目标分解,业绩评价,并将绩效成绩用于企业日常管理活动中,以激励员工业绩持续改进并最终实现组织战略及目标的一种管理活动.     

建筑设计企业的薪酬和绩效管理方式探讨

本文针对建筑设计企业人力资源管理中的两个重要方面:薪酬管理方式和绩效管理方式进行讨论,构建了建筑设计企业的全面薪酬管理方式,提出了实施全面薪酬管理的重点措施,并针对建筑设计企业绩效管理的特点,建立了基于平衡记分法的绩效管理系统,可供建筑设计企业参考。     

绩效管理的需求与发展——绩效管理的内涵与作用

关键业绩指标(Key Performance Indicators KPI)是基于绩效管理(Performance Management)的理论而形成的一种管理工具，或者说是一种重要的绩效管理方法。所以要系统认识KPI当从绩效管理入手。     

基于战略的企业绩效管理研究

将绩效管理与战略相联系,是近年来绩效管理的显著特点.基于战略的绩效管理是以企业战略为出发点,对企业绩效实现过程中各要素的管理,是通过建立或明晰企业战略、分解目标、沟通与宣传、业绩评价,并将绩效考核结果应用于企业日常管理活动中,以激励员工业绩持续改进并最终实现企业战略及目标的一种管理活动.绩效管理是战略制定和执行的有力工具和手段,是具有战略性高度的管理制度体系.     

全绩效管理系统

传统绩效管理最大的问题就是对绩效结果进行滞后的“刺激-反应”式管理：在设定考核指标与具体指标值时，不能体系化地解释企业绩效产生的因果关系，同时．绩效管理的运行缺乏一套保障自身有效性的控制系统。     

Clarifying the construct of human resource systems: Relating human resource management to employee performance

Strategic human resource management researchers have strongly advocated a system perspective and provided considerable evidence that certain systems of human resource practices have a significant impact on individual and organizational performance. Yet, challenges of understanding the construct of human resource systems still remain in the literature. Specifically, few efforts have been made to explicate the internal fit in human resource systems referring to how the practices in human resource systems work together. For the purpose of clarifying human resource systems construct, we review the components of human resource systems and delineate how the parts of human resource systems work together to influence employee performance. Theoretical and empirical implications for future research are also discussed.     

HRM systems between control and commitment: occurrence,characteristics and effects on HRM outcomes and firm performance

In the literature, it is often assumed that traditional, control‐oriented HRM systems are increasingly being replaced by commitment‐based HRM systems because the latter generally result in higher firm performance. However, an HRM system's effectiveness may depend on an organisation's external and internal context, and neither control nor commitment HR systems are without disadvantages. Thus, the empirical validity of this claim is not clear ex ante. This paper analyses the empirical diffusion and determinants of control and commitment HRM systems in Germany as well as their impact on HRM outcomes and firm performance. The findings indicate that between the two extreme forms of high‐control and high‐commitment HRM systems, there are two hybrid forms (long‐term‐oriented control system and regulated commitment system) that combine elements of both ‘pure’ systems. Commitment HRM systems outperform the high‐control HRM system concerning many HRM outcomes and firm performance measures. However, in direct comparison, the high and the regulated commitment HRM systems do not show substantially different outcomes, indicating that there is no one best way.     

企业战略控制探析

企业战略是从全局来对企业具体生产经营过程进行科学的、合理的安排与筹划,具有长期性、整体性、时期性特征,战略环境和前提的转化会导致旧战略的消亡和新战略的产生。要使企业战略管理中各项活动能够顺利进行和协调发展,必须构建一个合理有效的、制度化的集团战略管理体系。本文主要从战略控制的起源、环境与战略控制的关系、战略控制与组织绩效关系、战略风险与战略控制关系、财务控制与战略控制关系、董事会与战略控制关系、战略控制程序、战略控制方法这八个方面对企业战略控制理论进行阐述。战略控制是高层次的管理控制,它受到公司治理主体的影响,关注的是长期的、具有战略意义的问题。     

减小电网非线性负载谐波畸变率的方法

本文主要介绍在工业控制电网中由非线性负载所造成的谐波电流畸变问题所采用的4种技术,给出了相应的检测系统框图,做了电力系统电能质量监测系统测试的数据进行建模仿真实验,这种方法具有较高精度和较好的实时性,在电气化铁道供电系统中推荐使用。     

Measuring strategic environmental performance

It is now widely acknowledged that environmental issues will increasingly affect the performance of firms in western countries, both in the short and in the long run. Environmental issues can act on revenues and on costs. They can influence revenues when a firm follows a ‘green strategy’, i.e. it enhances the characteristics of environmental compatibility of its products or it promotes a credible image of a ‘green company’, that employs only clean technologies. They can influence costs as, on the one hand, more limiting environmental standards can result in higher manufacturing and non manufacturing costs and, on the other hand, programmes focused on improving environmental performances can result in less spoils and wastes, hence in lower costs. Hence, environmental performance should be a structured part of the management control system of an industrial firm. Unfortunately, it is not completely clear how accounting information can be structured in order to obtain this result. This paper is aimed at developing a set of information that can be used for a managerial control focused on the environmental performance of an industrial firm. This paper is organized in three main sections. Section I describes the conceptual requirements of a management control system based on accounting information for monitoring the environmental performance of an industrial firm (completeness, long term orientation, external orientation, measurability and cost). Section II analyses different classes of Environmental Performance Indicators (EPI) used in practice. Both accounting measures (prevention costs and investments; operating environmental costs; contingent environmental liabilities) and non financial measures (physical indicators; compliance) are considered. Section III suggests an integrated approach to the design of a management control system focused on environmental issues, where different classes of indicators are used jointly. More specifically, two integrated systems, one mostly based on physical measures and aimed at external communication, the other focused on accounting measures and supporting managerial decision making, are suggested.     

Measuring HRM effectiveness: Considering multiple stakeholders in a global context

Strategic human resource management research has mostly gravitated towards financial measures of performance in order to assess the effectiveness of human resource management initiatives. In this paper, we argue that focusing on organizational performance mainly from financial stakeholders' perspective is no longer sufficient. We discuss the implications of globalization, changing nature of work and the need to satisfy multiple stakeholders on how we measure the effectiveness of human resource management systems. We provide examples from several reach streams that focus on stakeholders other than shareholders as their main outcome of interest.     

The Definition of Strategic Liabilities,and their Impact on Firm Performance*

abstract Strategic Liabilities are processes and tangible and intangible holdings that are firm‐specific, context‐specific and create competitive disadvantage. They are scarce, inconvertible, costly, and appropriated. The concept of Strategic Liabilities contrasts and complements the resource‐based view's Strategic Assets. A firm is likely to possess Strategic Liabilities at some time because these liabilities can originate from endowments, from bad luck, from Strategic Assets, from rival actions, and from unfavourable changes in context. They represent the other side of the firm's ledger often implicitly ignored in the strategy literature. Thus, the formal definition and analysis of Strategic Liabilities is warranted.     

Human capital enhancing HRM systems and frontline employees in Australian manufacturing SMEs

The current study seeks to answer a number of key questions concerning the strategic management of frontline employees (e.g. individuals who do not occupy an executive, managerial or supervisory role in functions such as production, maintenance, service and clerical functions) and their contributions towards the performance of small- and medium-sized manufacturing firms in Australia. This study adopts a human capital perspective to examine the employee and organisational performance of small and medium enterprises (SMEs) in Australia. We were also interested in seeking to examine the presence of the human resource management (HRM) function of SMEs in Australia and their contribution towards employee and firm performance. Findings from the partial least square analysis identified the antecedents and consequences of a human capital enhancing (HCE) approach for the strategic HRM of frontline employees in Australia's manufacturing industry. Strategic orientations of small- and medium-sized manufacturing firms mediate the contribution of the HRM function in adopting a set of HCE HRM systems. HCE HRM system was found to have a direct and indirect impact on manufacturing performance outcomes. Frontline employees' performance was found to mediate the impact of HCE HRM system on manufacturing performance outcomes. Theoretical and practical implications are discussed in relation to the management of frontline employees in enhancing perceived employee and manufacturing performance.     

Simulink仿真在车辆上的应用

在转向和制动系统各自数学模型基础上,进行两系统的联合控制。在Matlab/Simulink下仿真表明,将两系统进行联合控制后各自性能均达到较好效果。     

Application controlled caching for web servers

Today's web servers must have the ability to deal with large data sets, and their performance mainly depends on the control mechanism of the disc cache. Though the cache replacement algorithms in operating systems generally perform well, application-specific policies can often perform much better. In this paper, we present the application-controlled caching in user space (ACCUS) mechanism for web server disc caching. With this mechanism, an application can schedule the service requests based on the cache status of the requested files to improve its performance so that the system can gain a high parallelism of CPU processing, networking I/O and disc I/O. An application can service the cached files with a higher priority to the ones not cached, which helps reduce the latency caused by disc I/O blocking. Meanwhile, the application can enforce a policy for domain-specific cache management to obtain a higher cache hit ratio. ACCUS is implemented in two web servers of different models, Flash and userver. Despite the great differences in architectures, the empirical results show that both servers can achieve high throughput under heavy workloads with ACCUS enabled. Performance analysis for two other typical web servers, Apache? and Zeus Web Server are also conducted and the results indicate that ACCUS can achieve significant improvement in performance.