以战略为导向的企业业绩度量系统设计

本文认为,企业业绩度量系统与企业战略的有机结合能使企业业绩得以改进。为了从战略角度探索企业业绩度量系统的构建,文章对企业战略管理模型进行了剖析,将以战略为导向的企业业绩界定为客户满意度、员工忠诚度和企业现金流量,认为其度量要素可以从现金流量,战略与客户,利润与资源的使用和消耗,成本动因、生产过程、生产率及价值,员工与战略等五个方面进行考虑。为了将各度量要素纳入度量系统,本文设计的企业业绩度量系统综合运用作业成本法/管理(ABC/M)、平衡计分卡(BSC)、经济增加值(EVA)及以价值为基础的管理(VBM)等度量方法和管理手段,可以多视角度量企业业绩,从战略角度评价、反映企业业绩,促使企业不断为创造财富而努力。

The Strategy-Oriented Design of Enterprise Performance Measurement System

The performance of enterprises can be improved if the performance measurement system can be combined with the enterprise strategy.To explore the construction of enterprise performance measurement system,the author analyzes the model of enterprises strategy management,defines the strategy-oriented enterprise performance as customer satisfaction,employee loyalty and the enterprise's cash flow,and thinks that five different kinds of factors can be included into the measurement factors.To incorporate all these factors into the measurement system,the measurement system designed by the author comprehensively take advantage of ABC/M,BSC,EVA and VBM to measure the performance of the enterprise,evaluate and reflect the enterprise's performance in terms of strategy.This measurement system will help the enterprise work harder to create more wealth for the society.