生态效率指标:环境业绩指标和财务业绩指标结合方法探讨

企业的投资者和其他利害关系人通过生态效率指标评价企业的发展战略结果.生态效率指标既可在同一行业内的企业之间作比较,也可考核某一企业的业绩变化.企业通过在提高企业附加值的同时,降低对环境的负影响来提高生态效率.现有考核指标有环境指标和经济指标两大类,在环境危机和环境保护日益重要的形势下,它们均已暴露出不足和缺陷.因此,有必要选择适当的环境业绩指标和财务业绩指标,把它们很好地结合起来,以充分反映和恰当评价企业的环境效益和经济效益.生态效率指标是财务业绩指标和环境业绩指标实现结合的一种方法.     

经济增加值在石油企业绩效考评中的应用

EVA是经济增加值(Economic Value Added )的英文缩写,作为一个全新的利润指标,EVA强调的是一种"经济收益",正取代传统的业绩评价指标,成为衡量企业经营业绩的主要标准.据有关资料显示,截至2009年初,65%的中央企业已经推行该项考核.基于这一情况,作者仔细研究了EVA绩效考核体系在石油行业的应用和效果.     

煤炭企业中高层领导关键绩效指标体系的设计

以煤炭行业M公司销售副总经理为例,在理论联系实际的基础上,设计了M公司中高层领导的关键绩效指标、权重体系以及定量指标,得出一套合理适用的KPI考核指标体系,弥补了传统的KPI考核法具体指标不太明确这一缺陷,对实际操作具有一定的指导意义,为我国煤炭企业对中高层领导的考核提供借鉴.     

对我校教师考核工作的思考

教师是学校发展的核心力量,提高教师教学科研、水平是学校人力资源管理工作的重要内容.目前学校对教师的考核存在考核指标不健全、考核方法操作性不强、缺少沟通、考核结果使用不当等问题.要做好学校教师考核工作,必须建立科学、公正、切实可行的考核体系,以提高教师工作效率和业绩,促进学校整体水平的提高.     

煤炭企业中高层领导关健绩效指标体系的设计

以煤炭行业M公司销售副总经理为例,在理论联系实际的基础上,设计了M公司中高层领导的关键绩效指标、权重体系以及定量指标,得出一套合理适用的KPI考核指标体系,弥补了传统的KPI考核法具体指标不太明确这一缺陷,对实际操作具有一定的指导意义,为我国煤炭企业对中高层领导的考核提供借鉴。     

经济增加值在石油企业绩效考评中的应用

EVA是经济增加值(Economic Value Added)的英文缩写,作为一个全新的利润指标,EVA强调的是一种"经济收益",正取代传统的业绩评价指标,成为衡量企业经营业绩的主要标准。据有关资料显示,截至2009年初,65%的中央企业已经推行该项考核。基于这一情况,作者仔细研究了EVA绩效考核体系在石油行业的应用和效果。     

我国商业银行业绩评价体系构建分析

一、当前我国商业银行业绩评价体系存在的主要问题 1、以单一的财务指标进行业绩评价.其缺陷表现在:(1)业绩评价只包括财务业绩,不包括非财务业绩,不能综合全面地反映银行的价值;(2)以财务指标作为考核业绩的标准,而不考虑非财务方面的贡献和业绩,使评价结果与银行长期发展战略不相关,助长了经营者的短期行为;(3)财务指标基本为结果性指标,是对过去经营成果的反映,缺乏解释性指标,如管理能力、创新能力指标;(4)财务指标重视实物资产的衡量,没有把理活动影响战略结果的能力考虑在内,对无形资产的评价显得力不从心.     

职业学校教师量化考核的指标与方法

量化考核是评价教师工作业绩的科学方法,通过量化考核决定教师的奖惩是学校管理的科学手段。文章从职业学校的实际出发,探讨了对教师进行量化考核的方法及相关指标。     

对企业业绩评价的新思考

以会计利润为主的传统业绩评价指标来考核企业经营管理工作的绩效有许多的不足.基于剩余收益概念提出的经济增加值和修正的经济增加值指标科学地从股东的角度定义了企业利润,强化了资金成本的观念,将股东财富的增加与企业的决策紧密地联系起来,有效地弥补了传统会计利润指标的不足.对国内企业而言,可以运用这两个科学指标的理念设计出各种方案,有效地解决国内企业经营管理者的绩效考核、激励机制和国有股减持等问题.     

隐性业绩评价与高管薪酬契约——基于价值创造的视角

以会计业绩为基础的薪酬契约无法真正衡量管理层的努力程度,在不完备的薪酬契约执行过程中,管理层薪酬决定者执行薪酬契约的方式决定了高管的努力方向和努力程度。研究发现,在薪酬契约执行过程中,薪酬决定者在考核管理层时,不仅考虑会计业绩,同时也考虑企业价值创造指标,薪酬决定者对管理层的隐性考核可以激励管理层在未来进行更多的价值创造。与会计业绩相类似,高管薪酬与经济增加值的相关性也体现出不对称性特征。此外还发现,相比国有企业,民营企业更多地采用价值创造指标来考核管理层。     

Using the calendar to improve sales forecasts

Monthly sales data for products whose sales fluctuate regularly according to the day of the week may be subject to a source of variation which makes model fitting and forecasting more difficult. This problem is described and illustrated within the context of the ARIMA class of univariate models. Procedures to recognize and account for the problem are presented, and improvements in the ability to forecast future sales are noted in the sample series examined.     

临界收益法在企业盈亏平衡分析中的应用

临界收益法是多品种生产企业进行盈亏平衡分析常用的方法之一.它具有使用方便,能够解决多品种生产企业许多经济问题等优点.但其前提条件是企业生产的所有产品必须产销量一致,而在实际中企业是很难做到这一点的.本文对企业全部产品在产销不一致时如何应用该法进行盈亏平衡分析进行了探讨.     

我国强制结售汇制度的发展历程与改革

我国的强制结售汇制度是在改革开放初期特殊的环境下实施的外汇管理政策;目前,强制结售汇产生了风险倒置效应,增大了中央银行进行货币政策宏观调控的难度,扭曲了外汇市场上的外汇的供求关系,有必要、也有条件取消强制结售汇政策,实施意愿结售汇政策。此项改革中,还必须进行一些相应的配套政策的改革,以实现平稳过渡。     

网络品牌与实体品牌的关系研究——基于交易费用的品牌经济学分析

厂商是否建立网络品牌在理论和现实中具有很大的不确定性.构建消费者选择模型进行数理分析发现:只有当厂商面对的目标顾客消费单位数量的网络品牌效用大于或等于实体品牌效用时,厂商才有建立网络销售渠道的动机.在此基础上引入交易费用变量构建厂商销售模型的进一步研究表明:实体品牌厂商建立网络品牌后,若单位网络品牌产品的交易费用大于单...     

The strategic role of the sales force: perceptions of senior sales executives

Current models of sales force strategy imply formidable information processing demands, which leads us to take a cognitive approach to studying the issue of sales force strategy. We focus on how top-level executives use mental models of sales force performance to simplify the issue of sales force strategy. We interviewed 74 senior executives responsible for their firms’ selling function using the repertory grid approach, as this methodology has been shown to be particularly effective at uncovering the collective cognitive maps on which executives’ decisions and behaviors are based. Executives identified a broad set of 37 strategic concepts that they felt distinguish the sales force efforts of directly competing companies. A second set of sales executives classified the 37 concepts into capabilities, resources, and organizational context concepts. Based on the classification results and feedback from both sets of executives, we developed research propositions for examining sales force strategy and provide directions for future research.     

Identifying brand performance by shift-share analysis

Brand managers within marketing organizations are frequently concerned with the relative performances of their products. Brands which are out-performing firm and industry sales need to be identified; the same is true for slow growth or no-growth bránds. A similar problem exists with respect to regional economies. What are the leading industries? Have they out-performed the nation's growth rate? What are the lagging sectors? Regional economists have developed a technique for describing the sources of growth by industry. Shift-share analysis identifies components of growth for individual units within the setting of a larger market. This article describes the traditional shift-share technique and illustrates its possible usefulness to brand managers use by applying the techniques to sales data for U.S. cigarette producers.     

The impact of sales management changes on new product success

Although the role of the sales force and sales management mix can be significant in influencing successful new product launch, the impact of specific sales management programs and tactics has not been examined in detail. This study explores whether firms that introduce new products were more successful in achieving their objectives when the new product introduction was accompanied by associated changes in sales management mix variables. Firms that were more successful in achieving their new product objectives accompanied their new product launches with significantly more changes in sales force quotas than did firms whose achievement of new product objectives was less successful. However, no significant differences in the number of changes in sales force structure, training, or sales support were found between firms with more successful versus less successful new products. She received her Ph.D. from the University of Minnesota, Minneapolis. She began her career as a chemist and has held research, sales, product management, and marketing management positions prior to entering academia. The major focus of her research is on the process of developing and marketing new products. Her articles have appeared in theJournal of Product Innovation Management, Journal of Personal Selling & Sales Management, Journal of Business & Industrial Marketing, andIndustrial Marketing Management. He has written numerous books and articles in professional journals and is the former editor ofJournal of Personal Selling & Sales Management. He serves on the editorial review boards of theJournal of the Academy of Marketing Science, Journal of Marketing, Journal of Personal Selling & Sales Management, andJournal of Business & Industrial Marketing and has been a consultant to many business and government organizations.     

二线城市本土零售业竞争的新思路

我国全面开放零售市场后,二线城市本土零售企业面对激烈的市场竞争态势,市场消费呈现出多层次多样化等特点,本土零售业既有优势也有劣势。二线城市的本土零售企业今后应主要采取“错位经营”的策略,突出自有特色,在二线城市的中心地带与外来零售企业开展营销竞争,同时还应实行多种延伸策略,避开竞争。     

商品销售结算中的税收问题探析

本文通过一个案例分析了销售折扣、销售折让、支付返利与税法规定之间的关系，提出了正确使用销售折扣、销售折让、支付返利以合理避税的观点，探讨了将商业折扣、支付返利转为销售折让以合理避税的思路。     

The impact of misrepresentative data patterns on sales forecasting accuracy

The development of a sales forecasting system involves three major steps. The first step is to obtain prior sales data and to identify the model that will best forecast the patterns that exist in the data. The second step is to estimate parameter values for the selected model by analyzing the prior sales data. The third step is to test the accuracy of the model by use of the prior sales data. Each of the steps requires use of prior data. In all three steps, there is a basic assumption that the past data represent some underlying process that can be identified and modeled. In some cases the past data may not represent the underlying process, and the forecasting process is seriously distorted. Some frequent causes of distorted data are 1) accounting methods that are used to record or collect the data, 2) marketing tactics such as promotions which that create outliers, 3) limits on production capacity that cause stockouts. This paper looks at events and actions that may distort data used for sales forecasting and at the resulting impact the events and actions may have on forecasting accuracy.