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1.
廖镇勇  邹平 《企业活力》2010,(12):80-82
自从20世纪90年代市场竞争步入供应链竞争阶段以来,在供应链的实施为企业获取丰厚利润的同时,环境与资源却遭到了很大的破坏和浪费,所以有必要把环境绩效引入企业到中,注重环境的保护。  相似文献   

2.
    
Environmental reporting is a tool of corporate environmental management that can also be used as research material. The aim of this paper is to produce a comprehensive definition of eco‐efficiency based on the literature and then compare it with definitions identified in the environmental reports published by selected companies. In addition, this paper presents a conceptual framework of the relationship between environmental and economic performance in the companies. Three Finnish companies in the forest industry are selected as case companies. This analysis reviews environmental reports published by the companies from 1998 to 2007. In short, eco‐efficiency can be seen either as an indicator of environmental performance, or as a business strategy for sustainable development. The case companies very seldom give an exact definition of eco‐efficiency in their environmental reports. However, different aspects of eco‐efficiency are often referred to. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.  相似文献   

3.
针对平衡计分卡(BSC)这种全新的战略管理理念与工具,我们最应该关注的是它的“执行力”。本文首先对“平衡管理”问题进行了重新审视,并试图与Robert Kaplan的四大平衡进行“融合”。在此基础上借用“战略地图”的巨大力量,将公司愿景、战略目标、关键控制点和测量工具之间主要因果关系逐一具体化和形象化,致力于公司战略目标、平衡管理理念具体落实到数字指标。  相似文献   

4.
    
This paper reports the findings of a recent Australian study of performance management systems conducted by the School of Management at Curtin University of Technology, Perth, in association with the Australian Human Resources Institute (AHRI). It was undertaken electronically via the AHRI website, and resulted in a broad range of responses from both the public and private sectors. It reflects the views of a broad sample of Australian HR professionals. Its main purposes were to update findings from earlier studies, to ascertain current levels of use and satisfaction, and to determine whether performance management has become a more effective strategic tool in the human resource management repertoire. The findings suggest, as in earlier studies, that the use of, and satisfaction with performance management systems remain problematic, although there are some indications that the increasing integration of the balanced scorecard within these systems appears to encourage more strategic links between individual, group, and organisational outcomes, as espoused by strategic human resource management theorists.  相似文献   

5.
Does doing “good” always translate into doing “well”? Debate over the “value” of corporate social responsibility is high on the agenda of corporate finance research. Deeper understanding is required on managers' incentives to pursue and implement corporate social responsibility related strategies, as is more thorough comprehension of the effect of these strategies to firms' performance levels as well as shareholder and wider stakeholder valuations of the firm. This paper provides a new lens by approaching the subject from a different methodological paradigm, grounded in the performance benchmarking methods more commonly applied in operational research. In so doing, we provide novel evidence of the effect of corporate choices on environmental, social, and governance (ESG) strategic investment compliance (i.e., doing good) to firms' eco‐efficiency levels (doing well). In brief, our empirical findings suggest that ESG and firm's eco‐performance are nonlinearly related. Specifically, advanced ESG policies and disclosure levels are associated with a positive affect to firms' eco‐efficiency levels, but only up to a point, after which the effect becomes “neutral,” that is, ESG demonstrates a visible pattern of diminishing marginal returns. Thus, we may humbly conclude that a firm may “do well” by doing good, but it is not clear they should ever expect to “do great” just by “doing good.” The threshold at which this “neutrality” appears varies systematically with the characteristics of the sector in which the firm is operating, as well as dimensions of board diversity. Finally, it is evident that ESG implementation choices can be a source of managerial agency problems.  相似文献   

6.
张颖 《物流技术》2012,(15):108-110
首先介绍了物流企业绩效评价管理系统基本内涵和框架结构,接着分析了基于平衡计分卡的物流企业绩效综合评价指标体系构建,运用平衡计分方法,分别从财务资本运作绩效、客户价值和满意度绩效、内部业务经营绩效和创新学习能力绩效等四个方面对物流企业绩效进行了具体评价指标的分解,最后提出了物流企业绩效评价管理体系的实施策略。  相似文献   

7.
文章在深入分析业绩评价与企业战略关系、平衡计分卡的基本原理及其在企业战略性业绩评价上的应用价值的基础上,详细地阐述了我公司基于平衡计分卡,构建企业战略性业绩评价体系的基本思想和原理。建立一个科学合理的企业绩效评价系统是一项非常复杂的系统工程,在运用BSC方法建立企业绩效评价系统的过程中,要根据企业的具体情况区别对待。  相似文献   

8.
高校后勤服务质量绩效评价模型研究   总被引:1,自引:0,他引:1  
娄琳华 《价值工程》2014,(22):179-180
本文研究了高校后勤服务质量绩效评价的基本模型。分别从财务、顾客、内部业务过程、学习和成长四个方面提出相应的服务质量绩效评价指标,建立平衡记分卡因果关系路径。最后给出了该模型的实施步骤。  相似文献   

9.
康广  宋辉 《物流技术》2008,27(1):126-128
基于军事物流的特点,对传统平衡记分卡进行了改进,建立了军事物流平衡记分卡,分为部队用户、业务流程、保障服务、训练与创新四部分。基于建立的军事物流平衡记分卡及其因果关系分析,可以有效地评价军事物流的整体运行情况,为军事物流系统优化提供依据。  相似文献   

10.
王景波  刘立娟 《价值工程》2011,30(10):107-109
企业绩效评价一直是管理科学研究的热点问题,也是企业管理的难点之一。目前,我国企业尤其是煤炭企业的绩效评价方法相对落后,对无形资产重视程度不够,亟待解决。本文应用平衡计分卡对滨湖煤矿进行绩效评价,从财务、客户、内部业务流程、学习与成长四个维度构建企业绩效评价指标体系,建立企业绩效定量综合评价模型,通过对企业2007年以来的绩效进行分析,提出了五条具体改善措施,从战略的高度审视企业绩效和未来发展。  相似文献   

11.
基于平衡计分卡理论的企业社会责任战略管理研究   总被引:1,自引:0,他引:1  
刘铭芬 《价值工程》2010,29(26):11-12
本文借助平衡计分卡理论将企业社会责任融入企业战略管理规划中。通过分析平衡计分卡四个层面与企业社会责任四项指标的结合,与此同时阐述了企业实施社会责任战略管理的合理性与必然性,为企业进行社会责任战略管理提供理论基础。  相似文献   

12.
文章在深入分析业绩评价与企业战略关系、平衡计分卡的基本原理及其在企业战略性业绩评价上的应用价值的基础上,结合我国烟草生产企业的特点及其面临的政治、经济及社会环境特点,研究了烟草企业战略性业绩评价体系的构建这一应用价值非常强的现实问题。  相似文献   

13.
    
Today, firms are faced with a number of environmental challenges, such as global warming, pollution control and declining natural resources. While there is increasing pressure to deliver environmentally friendly products and services, little is known about what drives the many different types of environmental innovation, or how such pursuits' impact firm performance. Using a sample of 2181 firms, this paper examines the factors that drive nine different types of eco‐innovation in Ireland, and assesses how such innovations impact firm performance. We find that, while demand‐side, supply‐side and regulatory drivers impact on the likelihood of a firm engaging in eco‐innovation, the relative magnitudes of these impacts vary across the types of eco‐innovation considered. Moreover, we find that only two of the nine types of eco‐innovation positively impact firm performance. The results point to regulation and customer pressure as viable mechanisms through which firms can be encouraged to eco‐innovate. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment  相似文献   

14.
张松  郭剑文  谷宏强  张桦  闫炜 《价值工程》2012,31(26):314-316
平衡计分卡是以组织的战略目标为中心,以因果链分析为手段,采用衡量未来业绩的驱动因素为评价指标的一种新型绩效评价系统,在现代管理活动中得到广泛应用。在对平衡计分卡基本原理介绍的基础上,结合装备采购工作的特点,分析了平衡计分卡应用于装备采购绩效指标构建的可行性,进而利用平衡计分卡构建了装备采购绩效指标体系,为综合评价提供依据。  相似文献   

15.
郑永娟 《价值工程》2012,31(10):140-141
文章通过对A集团绩效评价现状,分析了A集团的经营现状及现行的绩效评价体系提出了A集团绩效评价改进,构建了新的绩效评价体系。  相似文献   

16.
苟婷婷  陈力 《价值工程》2004,23(6):86-88
平衡计分卡(BSC)从 2001 年传入我国就一直吸引了许多企业的注意力,但是真正实施成功的企业却不多。结合对一家国有大型企业的跟踪调查,本文就针对实施过程中最可能出现的十个问题进行了分析。  相似文献   

17.
供应链绩效评价中的BSC方法   总被引:5,自引:0,他引:5  
宋伟  滕华 《价值工程》2004,23(4):43-45
为了克服传统的绩效评价方法存在的种种弊端,本文试图将平衡记分卡方法应用到供应链绩效评价中,从客户、内部运营、学习及创新、财务等四个方面来综合评价供应链的绩效,以寻求财务收益与非财务收益之间的平衡。  相似文献   

18.
蔡冰一 《价值工程》2011,30(22):23-24
本文运用从BSC的方法来评价供应链绩效,评价的角度有四个:财务,顾客,内部流程,创新和成长。在提出指标的时候,对以往的很多供应链绩效指标相关文献进行了回顾,并把这些指标导入到供应链的四个维度。在对文献回顾的基础上提出了本文的方法,本文的方法对于管理者来说可以更有效的从多角度评价供应链绩效。  相似文献   

19.
目前,越来越多的中国建筑企业参与到国际工程的承包中,但对于国际工程承包企业绩效评价的研究并不多。文章通过分析国际工程的特点,借鉴平衡计分卡,提出了国际工程承包企业绩效考核指标体系,以供中国国际工程承包企业参考。  相似文献   

20.
    
Empirical findings on eco‐efficiency are still inconsistent. Using survey data based on a sample of 283 European carbon‐intensive companies participating in the EU ETS between 2005 and 2012, this article investigates the causal relationships between the corporate environmental strategy focus, proactive GHG reductions and related environmental and economic performance, while taking into account an important contingent factor: the initial state of technology. The study's findings show that eco‐efficiency was generally not obvious among the companies during the first two trading periods. It furthermore indicates that GHG emissions were generally not reduced cost‐effectively, as companies' intrinsic values were more likely to have influenced carbon reduction related decisions to a greater degree than the economic incentives resulting from the market mechanisms of the ETS. The results not only shed light on firm behavior with regard to technology management but also provide insights for policy makers into how to stimulate more cost‐effective environmental investments. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment  相似文献   

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