试议绩效考核指标的有效设定及实施方法

绩效考核与绩效管理活动开展离不开绩效考核指标的有效设定,科学合理的考核指标是绩效考核的基础,本文首先对绩效考核指标的有效设定程序进行分析,探讨了绩效考核指标的实施方法。     

英国国家卫生服务体系（NHS）绩效评估及其实践评价

介绍了英国国家卫生服务体系（NHS）绩效评估的实施背景及绩效评估框架（PAF）和绩效示标体系,并对其在实践中的实施效果和局限进行了评价,以期对中国医疗机构绩效评估提供经验借鉴。     

基于价值链将财务与非财务指标相结合综合评价公司业绩

本文在概览公司业绩评价发展及现状的基础上,简单分析了主要评价方法,指出业绩评价指标应用中存在的问题,进而推测未来综合业绩评价的发展趋势,并且建议基于价值链将财务与非财务指标相结合综合评价公司业绩。     

公立医院关键绩效评价指标遴选方法

本文根据我国公立医院现状和使命,提出公立医院绩效评价维度和相应的指征指标,并建立公立医院关键绩效指标遴选方法,最后以平均住院日指标为例证明本方法的可靠性。     

资产负债表观下铁路企业效绩评价财务效绩指标改进的初步研究

目前,铁路企业仍然实行以利润表观为指导理念的企业会计制度。根据财政部的部署,我国所有企业都必须实行以资产负债表观为指导理念的企业会计制度。因此,研究在资产负债表观下如何对铁路企业效绩评价财务效绩指标的改进是非常迫切的;通过对资产负债表观和利润表观的区别分析,结合铁路企业的特点,提出了对现行财务效绩指标分五个方面进行改进的思路。     

The Impact of Survey Methodology and Context on Central Tendency,Nonresponse and Associations of Subjective Indicators of Government Performance

A comparison is given of (ordinal) measures of trust in government institutions that were collected with the aim of facilitating comparisons between different modes and contexts of data collection. Statistical analyses reveal that the mode effect could amount upto a 10% change of item nonresponse and a 9% change of the level of trust, whereas the context effect could lead upto a 19% change of the bivariate associations of trust. The observed changes of both measures of central tendency and of associations affect conclusions of social scientific research in isolated studies, which implies that comparative studies are seriously hampered by bias related to mode and context, two sources of obscurity adding to the two other threats which are differences of sample source and differences of question phrasing.     

对企业绩效管理指标设计的思考

绩效管理对于大多数企业而言,已不是什么新鲜词,但在实践中却成为最令管理者头疼的问题之一,也少见在这方面做得出色的案例,大部分企业都或多或少地面临这样的困境:尽管理论上绩效管理效用巨大,但在实践中却不得不面对绩效管理劳而无功的现实。本文从绩效管理过程的首要环节——指标如何设计的角度,思考了企业如何更好地做好绩效管理工作。     

经济增加值作为业绩考核指标的探讨

经济增加值作为企业业绩评价指标,越来越引人注目并被广泛使用,它是一种全面财务管理和薪金激励体制的柜架,把资本预算、业绩评价和激励报酬结合起来了,把管理者的利益和股东利益统一起来。将其恰当地融入一家公司的管理中会带来丰厚的回报。     

经济增加值(EVA)在国有企业绩效评价中的再思考

EVA指标是以企业价值为核心,基于价值管理和价值驱动的企业运营模型,是税后经营利润减去债权资本和股权资本的综合成本后的余额,经济学家称之为剩余收入(所有成本被扣除后的剩余收入)。2010初国资委将经济增加值纳入央属企业绩效考核指标,将对企业的战略管理、绩效评价产生了深远的影响。本文将着力分析我国引进EVA在国有企业绩效评价应用中的局限性,并尝试提出国有企业在绩效评价中运用EVA的新思路。     

对团队绩效考核体系的战略性思考

绩效考核如何反映企业战略要求一直是困扰人力资源管理理论研究者和实践者的一个棘手问题。而如何对团队进行绩效考核更是一个时下急需解决的问题。本文将从对团队绩效考核的有关实践来说明绩效考核中的一些主要问题,并对团队绩效考核体系的设计提出一些建议。     

武器装备性能评估及指标测量方法浅论

为了解决某些武器装备系统在交装时未提供性能评估及指标测量方法的问题,提出了按功能分解的方法。文章简要介绍了武器装备系统性能评估步骤及指标测量方法。     

基于BSC的销售人员KPI考核方法及应用研究

对销售人员进行有效的绩效考核,直接关系到对销售人员的激励与约束,也影响着企业的内部管理。当前国内的企业在销售人员的考核中对绩效考核的内容考虑不全面,绩效考核结果没有充分利用。这些行为对绩效考核产生了消极的影响。企业应该从销售人员绩效考核指标入手,采用科学的管理方法,建立一整套销售人员的绩效考核体系,从而提高绩效考核在企业销售人员管理中的积极作用。     

Implementation of Performance Management in Regional Government in Russia: Evidence of Data Manipulation

Public sector performance measurement may be affected by data manipulation. This study empirically explores strategies of data manipulation used by civil servants at the regional level in Russia. Twenty-five civil servants from three regional governments were interviewed. Two strategies were identified: ‘prudent’ bureaucrats kept a low profile by reporting ‘more-normal-than-real’ figures; ‘reckless’ bureaucrats aimed at inflating figures to maximize credit. Systematic application of these strategies produced a detectable bias in the overall performance data which were estimated using a nation-wide performance data set covering the period 2007–2011 (with a unified list of over 300 indicators from 83 regional governments).     

Unintended responses to performance management in dutch hospital care: Bringing together the managerial and professional perspectives

As part of a major health care reform starting in 2005, the Netherlands introduced a Diagnosis-Related Group (DRG) system of hospital care reimbursement and performance measurement. The DRG system was applied to all hospital care, meaning that it affected the overwhelming majority of Dutch specialist medical professionals. To better understand the consequences of this new system, and the responses of medical professionals to its implementation, we conducted and analysed an original set of sixty-six semi-structured interviews focused on medical specialists’ perception and utilization of the system. Our findings indicate that these professionals’ behaviours can seldom be ascribed to financial motives alone. Many responses of medical professionals to the new system were attributed to value-based motivations, related to upholding professional ethos and accommodating the dynamics of the professional process. Even responses that might be characterized at first as financially driven could not be entirely understood as perverse effects of the performance management system, as they too usually had an ancillary aim of safeguarding the professional tenets of the medical establishment.     

Effects of Diversity on Performance: The Effects of Task Type

Diversity has long been assumed to have positive effects on organizational and group performance. Empirical evidence to date fails to support this assumption. The present paper provides a preliminary examination of the effects of diversity on a group task. The data are part of an ongoing study, where individual demographic information and task performance of groups have been collected. Diversity indices for racial and gender diversity are examined to determine the effects they might have on task performance. The instructions of the task, however, vary. In one situation, 2 groups are instructed to compete with one another. In the other situation, 2 groups are instructed to cooperate with one another. T-test ANOVA, and ANCOVA results consistently indicate that task-type influences changes in group-based outcomes. The implications of these preliminary results and future directions of research are discussed.     

基于SCOR模型运用AHP分析烟草供应链绩效指标

目前国内实施对供应链运作绩效管理的企业比较少,尤其是烟草这个特殊的行业。怎样提高卷烟销售供应链整体绩效,是烟草企业关注的焦点。因此,评价卷烟销售供应链整体绩效是对卷烟销售供应链有效管理的关键,这不仅有助于描述和分析卷烟销售供应链的历史状况和现状,而且还可以用来制定卷烟企业的绩效目标,以便确定卷烟企业未来应关注的方面。本文运用层次分析法(AHP),基于SCOR模型的流程绩效指标构建烟草供应链绩效评价体系,然后对流程因素进行分析,得出各流程要素在评价指标体系中的权重,并为其权重排序,为提高烟草供应链绩效提供有利的依据。     

Performance appraisal satisfaction and employee outcomes: mediating and moderating roles of work motivation

The purpose of this study was to explore alternative relationships between performance appraisal satisfaction and employee outcomes in the form of self-reported work performance, affective organizational commitment and turnover intention. A cross-sectional survey of 593 employees from 64 Norwegian savings banks showed that performance appraisal satisfaction was directly related to affective commitment and turnover intention. The relationship between performance appraisal satisfaction and work performance, however, was both mediated and moderated by employees' intrinsic work motivation. The form of the moderation revealed a negative relationship for employees with low intrinsic motivation and a positive relationship for those with high intrinsic motivation. Implications for practice and directions for future research are discussed.     

政府投资公共工程绩效审计评价指标研究——来自问卷调查的经验证据

构建一套公共工程绩效审计评价指标体系直接关系到政府投资公共工程绩效审计的监管效率与审计质量的提高.在对公共工程绩效审计评价理论进行分析并借鉴国内外相关研究成果的基础上,15个由多维度层级结构组成的公共工程绩效审计评价初始变量指标得以提出.通过预测试与先导性测试,筛选出绩效审计评价指标,最终指标变量被确立.评价模型建立在对数据验证性与探索性因子分析的基础上.实证结果表明,所设计的评价指标具有良好信度和效度,评价模型具有较好拟合优度.     

Using Statistics and Statistical Thinking to Improve Organisational Performance

A systematic approach to measuring organisational performance is fundamental to the pursuit of business excellence. As such, the area of organisational performance measurement, and its use of data and analysis to inform business decisions, affords statisticians a potentially high value-adding opportunity. To be effective in this area, statisticians need to appreciate the differing requirements for statistical information in various management zones of an enterprise.
This paper describes a strategy that seeks to link measurement to all facets of organisational performance, particularly to desired business outcomes, and also to mesh measurement with process improvement in a natural way. The use of statistics and statistical thinking is then discussed in this context, with particular focus on the opportunity for statisticians to have a key role at the top decision-making level of the organisation. We argue that the role requires skills in both advanced technical statistical modelling and analysis, and in statistical thinking. It also requires a preparedness to form an appreciation of the business and management imperatives faced by the leaders of an enterprise, and a willingness to work from this basis.     

不同控制环境下高管薪酬对企业绩效的影响

运用2008—2012年沪、深两市A股上市公司的相关数据,分组检验了在不同的控制环境情况下~①国有上市公司和非国有上市公司高管薪酬对企业绩效的影响。研究结果表明:相对于国有上市公司而言,高管薪酬对非国有上市公司绩效的影响更显著,且在控制水平差和"非兼职"~②的企业内部显著水平更强,而在国有企业中这种关系并不明显。研究结论说明控制环境是影响非国有企业薪酬激励机制发挥作用的一个重要因素,而在国有企业中"绩效薪酬"契约并不能有效发挥作用。