国有企业绩效考核浅析与建议

随着市场经济的深入发展,绩效管理逐渐成为我臣国有企业提升竞争力的有效战略工具。本文就国有企业绩效考核的实施现状,提出在绩效考核中存在的问题与不足,并从企业战略出发,建立了基于KPI和BSC的绩效考核体系及相应保障措施。     

你的企业适合用平衡积分卡吗？

DE公司BSC（平衡积分卡）实施失败的错误就在于把BSC仅仅视为一种绩效管理工具，而且认为在同一时间，可以把发展战略和绩效考核割裂开来并行设计。[编者按]     

基于企业价值最大化的供水企业绩效评估方法研究

本文首先阐述了EVA、BSC、KPI三种绩效考核方法的整合思路,构建起基于EVA、BSC、KPI理论的企业绩效评价体系,三者的有机结合是一个理想的评价体系。接着,结合我国供水企业的特点,构建了供水企业绩效评价指标体系,在平衡记分卡原有的财务、客户、内部流程和学习与成长四个维度的基础上,增加了一个资源与环境维度。     

基于BSC的KPI绩效管理体系设计分析

从理论分析着手,提出了以BSC理论为基础的KPI绩效管理指标体系设计方法,将成熟的KPI方法和先进的BSC理论结合,有效应用于管理实践,并针对KPI在实践应用中的难点,进行了有针对性的改进,并以此设定了某公司绩效考核KPI的基本框架。     

烟草商业企业全面质量绩效考核模式的构建研究

本文通过对全面质量绩效模式的内涵界定,提出基于平衡计分卡(BSC)的全面质量绩效模式的具体框架。同时,针对烟草企业绩效考核的现状,在借鉴关键绩效指标(KPI)的基础上,设计出烟草商业企业全面质量绩效考核模式。     

BSC在创新工程师绩效测评体系中的应用研究——加速汽车工业的自主创新

以BSC构建评价体系,从多个维度建立测度创新工程师绩效的指标体系。以平衡计分卡的主体思想为中心,从财务、客户、内部流程、学习与发展四个方面构建以BSC为核心的绩效测评体系,把工程师绩效考核的地位提升到汽车工业企业的战略层面,并对绩效评价体系的应用提出合理的建议,助推我国汽车工业企业自主创新。     

基于BSC的企业生产部长绩效考核指标设计

随着管理实践经验的大量积累,管理理论在广度和深度上有了进一步的发展,这一过程始终都是围绕着绩效展开的,因而也有力的推动了绩效管理工具和技术的演变。从最初的表现性评价演变为现在的平衡计分卡(BSC),其评价范围在横向不断拓展,关注经营功能在纵向不断提升,BSC也因此受到了理论界和实务界的广泛关注和运用。为此,介绍BSC的相关理论知识,并以此为基准,对企业生产部部长的绩效考核指标设计进行相关探讨。     

建行东莞分行客户经理绩效考核体系优化策略

提出建设银行东莞分行的客户经理绩效考核体系的优化应以建设银行的企业战略为导向、以平衡记分卡(BSC)构建考核框架、以KPI设计具体指标,并涉及到全面考核评价,定性和定量考核相结合,长期指标和短期指标兼具,进行客户经理绩效考核方案的优化。     

基于BSC和AHP的经营者绩效评价研究

经营者是企业运营的关键人物,对经营者业绩评价的公平与否,影响到对其激励是否有效,继而将最终影响企业的正常运行和长期发展。本文将平衡计分卡(BSC)与层次分析法(AHP)相结合,探讨了对企业经营者绩效考核指标体系的设计过程与方法,并以实例加以分析。     

BSC在食品加工企业绩效评价中的应用研究

本文基于平衡计分卡(BSC)理论,以MZ食品加工公司为例,具体阐述了平衡计分卡在MZ公司中从导入、设计到实施完善的应用过程,优化了MZ公司原有的绩效考核体系,以期对我国的食品加工企业导入实施平衡计分卡提供一定的借鉴意义。     

瑞典绩效审计的发展和启示

目前,政府绩效审计的重要程度日益凸显,政府审计的重点也从财务审计逐渐向绩效审计转变。但是政府绩效审计在我国起步较晚,目前尚处于发展阶段,与之相关的理论成果尚不丰富,无法满足现实需要,绩效审计的法律法规、体系框架和评价标准等的建设仍待完善。西欧部分国家政府绩效审计的研究与实践起步较早,现已日趋成熟,学习他们的绩效审计经验,对我国绩效审计的理论发展和实践探索有着重要的意义。通过概括瑞典在绩效审计机制现状和发展历史方面的内容,分析其发展变迁的特征,总结瑞典绩效审计成果的经验,尝试从中提取出部分对我国政府绩效审计发展大有裨益的启发。瑞典在2003年之前的行政型审计体制模式与我国目前的审计状况有很大相通之处,其后续向立法型审计体制的转型相当成功,政府绩效审计成果显著并积累了丰富经验。以瑞典的政府绩效审计为研究对象,通过分析瑞典政府绩效审计模式的现状,研究其形成和发展的主要特点,尝试从中总结出适合于我国现阶段政府绩效审计发展的经验。     

Artificial intelligence as a boundary-crossing object for employee engagement and performance

The study proposes AI-powered tools and applications as boundary-crossing objects to examine how AI performance can affect employees' job engagement, service and job performance. Job security is modelled as a moderator in the boundary-crossing process. Several theories including boundary crossing, goal setting and self-regulation are drawn on to posit these relationships. The study was undertaken with Australia-based full-time employees who had experience with AI-powered tools at work. The results show that AI performance had a significant effect on job engagement, and employee service performance, which were significantly related to job performance appraisal. Job engagement and service performance exhibited significant mediation effects between AI and job performance. The moderation effect exerted by job security was significant in enhancing employees’ job engagement and service performance. The study contributes to service research and human resource management literature. The findings have implications for service marketers and human resource practitioners.     

企业绩效考核及绩效管理分析

绩效考核是企业绩效管理过程中的一个非常重要的环节,它是对企业绩效管理有效性的评价.本文对企业绩效管理活动以及如何建立完善的绩效考核体系进行探讨分析,以期为实践中的绩效管理活动提供一定的借鉴参考.     

An Investigation into the Relationship Between Consumer Satisfaction,Marketing Performance,and Firm Performance in a Services Environment

Abstract

The study reported investigates the relationships between consumer satisfaction, marketing performance, and firm performance with the context of service organizations. The results indicate that consumer satisfaction is positively related to marketing performance, explaining more than seventy percent of the variation. However, marketing performance is not shown to be significantly related to firm performance. In addition, firm size is identified as a significant covariate of performance.     

基于因子分析的我国乳制品企业财务绩效评价

公正、客观地评价乳制品企业财务绩效对科学决策至关重要。通过运用主成分因子分析法,设计一套简洁、科学的财务绩效评价方法体系,对我国乳制品企业的财务绩效进行综合评价,并对影响我国乳制品企业的财务绩效的因素进行分析,其结果表明,使用因子分析方法建立的企业财务绩效评价体系是可行的,有效的。     

试论金程物流有限公司绩效管理中存在的问题及对策

文章通过分析金程物流有限公司在绩效管理中存在的问题:对绩效管理的认识不清、绩效考核指标设计不科学、薪酬等相关模块设计不合理导致绩效考核失败等做了阐述并分析了深层次的原因,最后探讨对其绩效管理提出改进方案。     

建立上市公司经营业绩评价指标体系的理论基础

近年来对上市公司经营业绩评价体系的研究成为一大热门课题。业绩评价理论基础对业绩评价指标体系的建立具有一定的指导作用,所以对业绩评价理论基础必须进行深入地了解,以期对建立我国上市公司业绩评价指标体系提供一定的理论指导。     

Performance of international joint ventures in Turkey: perspectives of Western firms and Turkish firms

This study compares responses from Western partner firms and local partner firms from a sample of international joint ventures (IJVs) in Turkey, in order to analyse the performance of IJVs on a range of topics including overall performance, the relative importance of performance criteria, and actual performance in terms of various dimensions of expected performance. The results of the hypotheses tests indicate that while both groups of partner firms are equally satisfied in terms of overall IJV performance, Turkish partner firms are more satisfied than Western partner firms regarding comparison with home country operations and host country competitors. The study also finds that the relative importance of IJV performance criteria varies to a moderate extent between Western and Turkish partner firms, and that both groups of partner firms evaluate IJV performance equally favourably across most underlying dimensions of IJV performance.     

Relationship performance dimensions of buyer–supplier exchanges

Whilst there is much research material on buyer and supplier performance assessment and management, a relationship perspective can bring an added dimension, especially to the performance of close, mutual relationships. This article aims to bring a relationship performance understanding to the study of buyer–supplier exchange. Unfortunately, business-to-business relationships are assumed to enhance performance but what little research has been conducted is limited to a few dimensions reflecting a narrow theory or practice assumption. To remedy this we investigate a relationship performance definition that incorporates both non-financial and financial dimensions. The results are developed from seven qualitative interviews followed by a postal survey incorporating the views of 200 industrial buyer respondents in the UK. To examine the relationship among the performance variables, factor analysis was conducted on 21 dimensions of performance included in the research. On this basis, key dimensions of relationship performance are grouped and implications drawn for defining relationship performance and its measurement. The authors conclude that it is meaningful to take a relationship performance position when managing buyer–supplier interactions. However, not all the dimensions identified may be available to all types of relationships.     

浅谈绩效审计在我国国有企业实施存在的问题与对策

我国国有企业在实施绩效审计过程中存在着观念薄弱、缺乏绩效审计指导评价体系与规范、审计人员的整体素质不够等问题。促使绩效审计更好的在国有企业实施的对策是：加强效益审计观念的传播;建立一套完善的绩效审计评价体系,统一实施标准;注重对项目绩效情况的考察,强化指导性作用;完善队伍结构,提升审计业务水平,使绩效审计在国有企业发展和竞争中发挥特定的积极作用。