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绩效指标是达成企业年度管理业绩目标的标准,成本绩效指标则是以企业运营中分解出各类可计算的成本作为考核依据,并以此判断管理人员完成目标值管理的能力。成本绩效考核与以往绩效考核的不同点在于:能够改变以往绩效管理中量化指标与非量化指标模糊混合投放、单向从上到下的或剖面式的判断、未能利用成本分析精确推导管理活动收益的模式。
Performance indicators are the criteria for achieving annual management performance targets. The cost performance indicators are based on the calculation of various types of calculable costs in the operation of the enterprise as the basis for assessment, and to judge managers’ ability to complete the management of the target values. The difference between the cost performance appraisal and the past performance appraisal lies in the ability to change the fuzzy mixed delivery of the quantitative indicators and the non-quantitative indicators in the past performance management, the one-way top-down or profile judgments, and the inability to deduce the management activities accurately using the cost analysis Profit model.