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本文介绍了法国经营仪表盘(The Tableau de Bord)的概念和发展过程,从企业目标、行为变量和行动计划之间存在的因果联系阐述了TDB绩效管理方法的主要特征。在此基础上,将法国的TDB与美国的平衡计分卡(BSC)从战略转化、所强调的绩效评价指标特征、绩效管理方式、战略目标与绩效评价之间的因果关系、绩效与报酬的关系等多方面进行了比较。最后指出,在适应环境的基础上,两种绩效管理方法可以相互借鉴。
This article introduces the concept and development process of The Tableau de Bord in France, and expounds the main features of the TDB performance management method based on the causal link between business goals, behavioral variables and action plans. On this basis, this paper analyzes the relationship between France’s TDB and the United States’s BSC from strategic transformation, emphasizing the characteristics of performance evaluation indicators, performance management methods, the causal relationship between strategic objectives and performance evaluation, the performance and remuneration Relationship and many other aspects were compared. Finally, it points out that on the basis of adapting to the environment, the two performance management methods can learn from each other.