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随着经济的不断发展和市场竞争的日趋激烈,企业的规模不断变大,世界各国纷纷出现了各种集团型企业,在这种情况下,传统的集中管理模式已经不能适应企业快速发展的现状。如今,随着管理会计理论在企业管理中的广泛应用,各责任中心的业绩考核作为财务管理的一项基本职能,受到各级管理人员的关注。然而,重复及不恰当的考核会导致企业管理混乱,使被考核者无所适从。文章从责任中心业绩考核的内涵、步骤,考核时的注意事项等方面进行了探讨。
With the continuous development of economy and increasingly fierce market competition, the scale of enterprises is becoming larger and larger. Many kinds of group-type enterprises have appeared in various countries in the world. Under this circumstance, the traditional centralized management mode can not meet the rapid development of enterprises . Nowadays, with the extensive application of management accounting theory in enterprise management, performance appraisal of various responsibility centers, as a basic function of financial management, has attracted the attention of managers at all levels. However, repeated and inappropriate examinations can lead to confusion in the management of the business and make the examinees know what to do. The article discusses the connotation and steps of the performance appraisal of the responsibility center and the matters needing attention during appraisal.