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经营计划采用目标管理是企业根据指令性计划,结合市场竞争和内部条件分析后,自定的弹性目标,作为企业内部检查成果的依据。它比指令性计划更接近企业实际,因此,计划值与目标值是有区别的。目标值可高于计划值,但在一定期限内是一致的。经营计划采用目标管理时,应注重目标的系统和层次、重视目标的控制和监督、注意信息反馈和发扬民主管理,促进管理基础工作。
The use of target management in business plans is a self-determined elastic target after the company has analyzed the market competition and internal conditions according to the directive plan, and serves as the basis for internal inspection results. It is closer to the actual business than the mandatory plan. Therefore, there is a difference between the planned value and the target value. The target value can be higher than the planned value, but it is consistent within a certain period of time. When the business plan adopts target management, it should pay attention to the system and level of the target, attach importance to the control and supervision of the target, pay attention to information feedback and carry forward democratic management, and promote the basic management work.