平衡计分卡与战略管理的关系研究

随着经济的发展,技术的革新,企业所处的经济环境正变得越来越复杂,企业如果要想做到基业长青,就必须制定正确的战略,并使得战略得到有力的执行,这就对企业的战略管理能力提出了更高的要求.平衡计分卡遵循企业战略的要求,从财务、客户、内部流程、学习与成长四个维度,将组织的战略要求进行细分,使之成为可衡量的具体指标,据此评价企业的经营业绩和战略的执行情况.通过使用平衡计分卡,一方面可以促使企业转变传统的业绩评价方法,同时又能帮助企业解决战略实施过程中遇到的各种问题,对于企业的持续成长具有积极意义.     

如何制定战略业绩评价指标

文章以平衡计分卡为基本框架 ,详细论述了企业如何根据不同战略制定战略业绩评价指标。     

平衡计分卡在民办高校战略业绩评价中的应用

由于现有的评价方法不具有战略控制和战略诊断功能,借鉴平衡计分卡的基本分析框架,构建了民办高校的业绩评价框架和战略地图,提出了民办高校实现战略目标的基本路径。     

对平衡计分卡管理的一点思考

随着市场的不断变化和发展,许多企业意识到,要想生存和发展,必须全面、客观地评价企业的运行情况以实现企业绩效的持续改善.平衡计分卡(BSC)是以信息为基础,系统考虑企业业绩驱动因素,多维度平衡评价的一种新型的企业业绩评价系统.同时,它也是一种将企业战略目标与企业业绩驱动因素相结合,动态实施企业战略的战略管理系统.     

基于BSC的WR施工企业战略成本管理过程构建

平衡计分卡(BSC)已经成为全新的施工企业战略成本管理的综合评价方法之一,平衡计分卡(BSC)的绩效评价会综合反映施工企业的成本运行情况。平衡计分卡(BSC)成果能够平衡出施工企业长期战略成本目标和施工企业短期战略成本目标,也能衡量出施工企业内部工程经济评价的财务指标和非财务指标,并且衡量出施工企业战略成本管理过程和战略成本管理成果,还能够平衡出施工企业所置身的内外部环境。在施工企业战略成本管理中应用BSC会改善施工企业战略成本管理方式,并对提高施工企业战略成本管理的效率起到积极作用。     

基于公司战略视角的工业企业全面预算管理和成本控制探究

预算管理曾被视为是计划经济的产物,在中国改革开放以来经济发展的很长一段时期内为人们所忽视.现代的公司经营战略理念强调了公司战略的竞争性、应变性和风险性,传统的工业企业预算管理模式和方法无法实现新的公司战略理念,这为工业企业预算管理变革提出了新的课题与挑战.本文重点分析了工业企业全面预算管理与公司战略的融合,分析二者之间的联系,并尝试以平衡计分卡工具,搭建工业企业基于战略视角的全面预算管理体系.     

试论成本管理的演进及发展

在全球经济一体化的激烈竞争中，企业若想拥有一席之地，关键要加强成本管理工作，树立现代成本管理思想和观念，因而，研究成本管理的演进过程，探求当代成本管理的发展方向很有必要。本着重从适应社全经济的发展需要出发，分析成本管理所经历的萌芽阶段、发展阶段、成熟阶段，并对其未来发展趋势提出设想。     

浅析我国石油企业战略成本业绩评价体系的特点

战略成本业绩的计量与评价是战略成本管理的重要组成部分。针对石油企业生产经营的特殊性,结合国内外先进经验,文章设计出定量指标与定性指标相结合,财务指标与非财务指标相结合的石油企业战略成本业绩评价指标体系。     

基于平衡计分卡的公司战略业绩测评与管理

平衡记分卡从财务、顾客、内部运作过程、学习与成长4个维度来评估公司的战略业绩,从而把公司的战略目标转化为一套系统的绩效测评指标。     

浅谈工程造价咨询公司绩效评价体系

目前,工程造价咨询公司绩效评价基本上还是处于"人事管理阶段",缺乏全局观念,绩效评价指标不完整,评价手段单一,缺乏科学依据。绩效评价要实现由"人事管理阶段"向"人力资源管理阶段"过渡,首先要建立一套完善的工程造价咨询企业绩效评价体系。     

浅谈建筑工程造价的工程量清单计价法

随着我国市场经济体制的逐步完善,预算定额计价与市场经济已不相适应,激烈的市场竞争要求有一种能够体现建筑产品市场价格的计价方法来确定工程造价.实行工程量清单计价是一种新的市场定价,这种计价方式要求企业自主报价,由市场交易形成建筑产品的价格,能适应市场经济发展的要求,为建设市场主体创造一个与国际管理接轨的市场竞争环境.     

策略性产品投放市场研究方法

This paper proposes a method to analyze how the manufacturers make product launch decisions in a multi-product oligopoly market, and how the heterogeneity in their products affects the manufacturers’ decisions on model launch and withdrawal.      

企业战略联盟的市场绩效分析

从产业经济学的角度看,任何一种正式或非正式的经济组织,其市场绩效都存在一定的差异,导致市场绩效降低的企业行为或组织形式必然受到政府的管制。例如,垄断和串谋在市场经济国家都被视为不正当的竞争行为,政府将用法律手段对其进行规制。企业战略联盟作为一种企业间合作组织,它与垄断和串谋究竟有何本质区别?政府是否应该用法律手段进行规制?要回答这些问题,则必须从市场绩效的角度对其进行评价。     

我国高速铁路公司引入战略成本管理的思考

目前,我国高速铁路处于起步阶段,经营存在诸多问题。由于受经营管理体制的影响,目前高速铁路公司在成本管理方面普遍不够深入。因此,分析了高速铁路公司目前在成本管理方面存在的缺陷,即成本管理观念滞后、可控成本空间较小、成本管理资料缺乏等。结合自身工作体会,提出高速铁路公司要加强成本管理,就必须在引入战略成本管理理念、塑造企业战略成本文化、发挥专业部门成本源头控制作用、明确受托方的经营责任、硬化成本约束、提高投入效益等6个方面加强成本管理。     

The meta-technology cost ratio: An indicator for judging the cost performance of CO2 reduction

This paper constructs an innovative ratio of meta-technology cost (MTCR) by combining the meta-frontier framework and shadow price model. This ratio is not only an indicator to account for country-specific technology heterogeneity or technology heterogeneity across a group of countries to measure improvement toward the meta-frontier. This ratio also computes the absolute value difference between the real and ideal minimum marginal abatement costs for the non-market good CO₂ to achieve specific emission reduction. An equally weighted combination of technological readiness and innovation is used to classify countries into groups. The value of the MTCR via the computation of the meta marginal abatement cost (MAC^meta) and group marginal abatement cost (MAC^group-k) allows us to identify the possible improvement of marginal abatement cost (MAC) in absolute value. That is, observation of the MTCR, along with its components the MAC^meta and MAC^group-k, provides more intuitive and comprehensive information for commanding the cost performance of CO₂ reduction than the traditional meta-technology ratio alone.     

An evaluation of excess demand,actual cost and normal cost pricing hypotheses using non-nested tests

This paper has emperically analyzed three versions(zero lag,geometric lag and almon lag) of three price change hypotheses – namely the excess demand, actual cost and the normal cost hypothesis – the goal being to select the hypothesis that describes the underlying price dynamics for manufactured goods. The rival models are specified as non-nested alternatives and each version is estimated by using an efficient estimator. The traditional discrimination criteria which clearly reject the zero lag version, are found to be impotent in discriminating between the dynamic versions of the models. A sequential cross-evaluation of the two dynamic versions using both pairwise and multiple non-nested hypothesis tests proposed by Davidson and MacKinnon reveals a systematic domination by the almon version of normal cost pricing over both the excess demand and the actual cost pricing mechanisms in the Canadian manufacturing sector during the period 1961:1–87:4. This result is robust under alternative specifications of the desired stock of inventories for the excess demand model. The finding implies that short–run variations in demand conditions or in actual unit costs arising from temperoary changes in productivity may not paly a significant role in manufactured goods pricing decisions.     

Correlation and relative performance evaluation

This paper reexamines the issue of relative versus joint incentive schemes in a multi-agent moral-hazard framework. The model allows a full analysis of the information and dependence structure. An important result is that the widespread notion that greater correlation in outcomes calls for more competition is not robust. First, when the dependence structure is effort-sensitive, the optimal incentive scheme in general mixes elements of relative evaluation and joint evaluation. Second, under limited liability, higher equilibrium correlation tends to make joint performance evaluation more desirable. Examples are provided regarding incentives in firms, finance and innovation.     

The role of evaluation in SMMEs’ strategic decision-making on new technology adoption

ABSTRACT

The complex nature of small business operations has led to adopting IT as a tool to enhance the productivity, efficiency and growth of Small, Medium and Micro Enterprise (SMMEs). Despite the increased spend on IT, many SMMEs do not understand the importance of IT investment evaluation, which adversely impacts their technology and decision-making ability to realise benefits. The study explores the role evaluation plays in SMMEs’ decision-making to adopt the technology, and the ability to evaluate technology potentials thereof. Case studies were conducted, data collected analysed using the thematic analysis, with hermeneutics employed to derive deeper and richer meanings from the findings. SMMEs often base their decision to adopt the technology on speculative and empirical knowledge from personal judgement, communication preferences and individual experiences. Implications of TE potential may lead to the adoption of inappropriate or non-adoption of the technology, with adverse effects on business sustainability.     

高校财务管理与绩效评价工作探讨

随着深化公共财政改革的不断深入,大力推进高校部门预算、国库集中支付、政府采购等综合改革,特别是财政支出管理改革.为高校绩效预算的广泛推行打下财政制度改革基础,目前高校财务管理工作普遍实施了较为流行的绩效评价.本文就高校绩效评价存在问题及原因进行分析,并提出绩效评价在高校财务管理实践中的改进措施.