科学的一级控股子公司绩效管理体系研究
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摘要
绩效管理对任何一家公司都是极为重要的,但绩效管理的实践并不理想。理论探索不少,但认识并不统一。根据海泰控股集团有限公司绩效科学化的要求,以“科学的一级控股子公司绩效管理体系研究”作为EMBA学位论文选题。
论文首先基于生产率、绩效、组织绩效、绩效管理的历史沿革对企业绩效管理进行循序渐进的深入探究,逐步分析概括出绩效管理体系的形成与发展,为构建整合性绩效管理体系奠定历史的实践的科学的基础;然后,回顾分析了20世纪最后10年以来,管理学的理论创新及其被实践检验的结果,从中筛选出有价值有实效的基于价值的管理(VBM)、平衡计分卡(BSC)和关键绩效指标(KPI),然后将这三者与战略管理相结合,构建起可实行有实效的整合性绩效管理体系(IPMS);最后,基于KPI对客观环境的分类法分析予以简易化,在此基础上设计了一个循序渐进地制定战略的科学体系,即(1)基于行业分析(行业价值系统内的价值链分析+战略群体分析+SWOT分析+企业战略定位)的设计模式;(2)基于客户价值分析的关键市场分析;(3)将二者结合起来为基础的战略性投资规划循环分析;(4)以利益相关者的利益诉求为导向,以BSC为框架,建构起企业发展战略规划制定的总架构。
尊重历史、面对现实、以科学发展为导向,制定了海泰建设公司“十二五”发展战略,为在“十二五”期间探索并最终能实现面向绩效与提高的整合性绩效管理奠定基础。
Performance management is of great importance to every company, but the effects of it are unsatisfactory in practice. With extensive explorations of theories made, views on performance management haven’t coincided. According to the requirements of scientific performance management of Tianjin Hi-tech Holding Group Co.,Ltd. I choose“The Scientific Research of Performance Management System in the First Subsidiary Corporation”as the thesis of EMBA degree paper.
Based on productivity, efficiency, organizational performance and historical evolution of the performance management, the first section of this paper presents a further study on enterprises performance management, in a stepwise fashion, with the formation and development of which gradually being analyzed and summarized and thereby historical, practical and scientific foundation being laid for integrated performance management systems(IPMS).The paper then reviews and analyzes the theoretical innovations and the practically tested results of the management, since the last ten years of the 20th century, from which the valuable and effective ones, including value-based management(VBM),balanced scorecard(BSC)and key performance indicators(KPI),are selected and combined with strategic management for building up a practical and effective IPMS. Next, on the basis of the simplification of the analysis on the objective environmental classification using KPI, a scientific system for gradually developing strategies is designed, including:(1)design patterns based on industry analysis(value chain analysis within industry value systems+analysis of strategy group+analysis of SWOT+enterprise strategy positioning);(2)analysis of key markets based on customer value analysis;(3)analysis of cycling strategic investment planning based on the combination of the above two;(4)an architecture of corporate strategic planning, with appeals for interests of stakeholders as the orientation and BSC as the framework.
With a respect for history, an accommodation of reality and an orientation towards scientific development, development strategy for the 12th five-year plan of Hi-tech Holding Group Co. is made in the final section, thus laying a foundation for exploring and realizing integrated performance management with improving performance oriented in the meantime.
论文首先基于生产率、绩效、组织绩效、绩效管理的历史沿革对企业绩效管理进行循序渐进的深入探究,逐步分析概括出绩效管理体系的形成与发展,为构建整合性绩效管理体系奠定历史的实践的科学的基础;然后,回顾分析了20世纪最后10年以来,管理学的理论创新及其被实践检验的结果,从中筛选出有价值有实效的基于价值的管理(VBM)、平衡计分卡(BSC)和关键绩效指标(KPI),然后将这三者与战略管理相结合,构建起可实行有实效的整合性绩效管理体系(IPMS);最后,基于KPI对客观环境的分类法分析予以简易化,在此基础上设计了一个循序渐进地制定战略的科学体系,即(1)基于行业分析(行业价值系统内的价值链分析+战略群体分析+SWOT分析+企业战略定位)的设计模式;(2)基于客户价值分析的关键市场分析;(3)将二者结合起来为基础的战略性投资规划循环分析;(4)以利益相关者的利益诉求为导向,以BSC为框架,建构起企业发展战略规划制定的总架构。
尊重历史、面对现实、以科学发展为导向,制定了海泰建设公司“十二五”发展战略,为在“十二五”期间探索并最终能实现面向绩效与提高的整合性绩效管理奠定基础。
Performance management is of great importance to every company, but the effects of it are unsatisfactory in practice. With extensive explorations of theories made, views on performance management haven’t coincided. According to the requirements of scientific performance management of Tianjin Hi-tech Holding Group Co.,Ltd. I choose“The Scientific Research of Performance Management System in the First Subsidiary Corporation”as the thesis of EMBA degree paper.
Based on productivity, efficiency, organizational performance and historical evolution of the performance management, the first section of this paper presents a further study on enterprises performance management, in a stepwise fashion, with the formation and development of which gradually being analyzed and summarized and thereby historical, practical and scientific foundation being laid for integrated performance management systems(IPMS).The paper then reviews and analyzes the theoretical innovations and the practically tested results of the management, since the last ten years of the 20th century, from which the valuable and effective ones, including value-based management(VBM),balanced scorecard(BSC)and key performance indicators(KPI),are selected and combined with strategic management for building up a practical and effective IPMS. Next, on the basis of the simplification of the analysis on the objective environmental classification using KPI, a scientific system for gradually developing strategies is designed, including:(1)design patterns based on industry analysis(value chain analysis within industry value systems+analysis of strategy group+analysis of SWOT+enterprise strategy positioning);(2)analysis of key markets based on customer value analysis;(3)analysis of cycling strategic investment planning based on the combination of the above two;(4)an architecture of corporate strategic planning, with appeals for interests of stakeholders as the orientation and BSC as the framework.
With a respect for history, an accommodation of reality and an orientation towards scientific development, development strategy for the 12th five-year plan of Hi-tech Holding Group Co. is made in the final section, thus laying a foundation for exploring and realizing integrated performance management with improving performance oriented in the meantime.
引文
[1]赵国杰,于海洋.企业发展战略的选择[M].天津:天津大学出版社,2000.
[2]徐鸣雷,栾庆伟.基于BSC的企业战略实施控制指标体系研究[J].科学学与科学技术管理,2004,(7):142-144.
[3]徐鸣雷,栾庆伟,赵心刚.基于VBM的企业业绩评价方法研究[J].科学学与科学技术管理,2004(2):44-47.
[4]汤孝锦.关键绩效指标(KPI)在现代企业绩效管理中的应用[J].企业经济,2009(1):46-88.
[5]范秀成.服务管理学[M].天津:南开大学出版社,2006.
[6]李东,王翔,陈良华.企业价值战略—现代公司的绩效解析与兴衰奥秘[M].南京:东南大学出版社,2005.
[7]亨利·明兹伯格.公司战略计划—大败局分析[M].昆明:云南大学出版社,2002.
[8]罗伯特·西蒙斯.战略实施中的绩效评估和控制系统[M].大连:东北财经大学出版社,2002.
[9]董大海.战略管理[M].大连理工大学出版社,2000.
[10]周首华.现代财务理论前沿专题[M].东北财经大学出版社,2000.
[11]徐志跃.过去八十年中最具影响力的十大管理理念—平衡计分卡[J].哈佛商业评论,2003(1).
[12]周齐武,吴安妮.企业推行平衡计分卡之可行结构[J].会计研究月刊,2002(174).
[13]顾文辉.绩效评价体系的价值动因和量化问题研究[J].财经科学,2002(增刊).
[14]李玉刚,白人朴.战略实施绩效衡量指标系统研究[J].商业研究,2000(6).
[15] Heinz Ahn, Applying the Balanced Scorecard Concept: An Experience Report [J], Long Range Planning, 2001(34):441-461.
[16] Jeffrey MacCoekle, The Strategic Choice under Uncertainty [J].Harvard Business Review, 2003(1):24-32.
[17] Robert M. Grant, New Direction in Strategic Management [J], Business Strategy Review, 2001(12):61-67
[18] Robert S. Kaplan and David P. Norton, The Strategy focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment [M]. Harvard Business School Press, 2000.78.
[19] Marlys Gascho Lipe and Steve E.Salterio, The balanced Scorecard:Judgemental Effects of Common and Unique Performance Measure [J], The accounting Review,2000(7):61-67.
[20]姜定维,蔡巍. KPI:“关键绩效”指引成功[M].北京:北京大学出版社,2004.
[21]陈丹红.构建关键绩效指标体系的流程分析[J].商场现代化,2006,(4).
[22]丁岳枫,刘小平.绩效管理过程中能够的沟通及策略[J].商场研究,2003,(13).
[23]熊英子,刘爽. KPI设计误区分析及解决思路[J].中国劳动,2004,(10).
[24]任静. KPI在绩效考核中的一个难题:是硬评分还是软评分[J].特区经济,2005,(5).
[25]李红卫,徐时红.绩效考核的方法及关键绩效指标的确定[J].经济师,2005(5).
[26]魏建新,徐斌.建立以KPI为核心的员工业绩考核体系[J].中国劳动,2006,(3).
[27]胡佐政.企业绩效管理的KPI方法及实施[J].工业技术经济,2003,(2).
[28]王忠江.运用平衡计分卡思想建立企业KPI指标体系[J].人口与经济增长周刊,2006,(1).
[29]孙丽.关键绩效指标评价体系研究[J].财会通讯,2004.(17).
[30] Ronald E.Shrives, John M.Wachowicz, Free Cash Flow, Economic Value Added, and Net Present Value: A reconciliation of Variations of Discounted-Cash-Flow Valuation, Working paper, College of Business Administration, University of Tennessee, June,2000.
[31] Fredrik Weissenrieder, Value Based Management: Economic Value Added or Cash Value Added?, 2002.
[32] Alfred Rappaport, Creating Shareholder Value, the Free Press, 1986.
[33] Bennett Stewart, The quest for value, the EVA? Management guide, Published by Harper Business, 1991.
[34] Bennett Stewart, EVA: fact and fantasy, 1993.
[35] Fredrik Weissenrider, CVA-a new method for measuring financial performance, Gothenburg Studies in Financial Economics,Jan,1996.
[36]愚公(王军生).云海战略—全天候下的企业制胜之道[M].北京:华文出版社,2010.
[37]迈克尔·波特.竞争优势[M].北京:华夏出版社,1996.
[38]罗伯特·卡普兰等.综合积分卡—一种革命性的评估和管理系统[M].北京:新华出版社,1998.
[39]斯蒂芬·P·罗宾斯.管理学[M].北京:中国人民大学出版社,1998.
[40]赵国杰,冯石岗.建构基于人本导向的企业发展战略体系初探[J].大连理工大学报(社会科学版),2002.(4):34-37.
[41]赵国杰,韦红泉,郭景瑞,等.基于科学发展观构建企业竞争力评价三维体系的探讨[J].工业工程,2010,(1):1-4.
[2]徐鸣雷,栾庆伟.基于BSC的企业战略实施控制指标体系研究[J].科学学与科学技术管理,2004,(7):142-144.
[3]徐鸣雷,栾庆伟,赵心刚.基于VBM的企业业绩评价方法研究[J].科学学与科学技术管理,2004(2):44-47.
[4]汤孝锦.关键绩效指标(KPI)在现代企业绩效管理中的应用[J].企业经济,2009(1):46-88.
[5]范秀成.服务管理学[M].天津:南开大学出版社,2006.
[6]李东,王翔,陈良华.企业价值战略—现代公司的绩效解析与兴衰奥秘[M].南京:东南大学出版社,2005.
[7]亨利·明兹伯格.公司战略计划—大败局分析[M].昆明:云南大学出版社,2002.
[8]罗伯特·西蒙斯.战略实施中的绩效评估和控制系统[M].大连:东北财经大学出版社,2002.
[9]董大海.战略管理[M].大连理工大学出版社,2000.
[10]周首华.现代财务理论前沿专题[M].东北财经大学出版社,2000.
[11]徐志跃.过去八十年中最具影响力的十大管理理念—平衡计分卡[J].哈佛商业评论,2003(1).
[12]周齐武,吴安妮.企业推行平衡计分卡之可行结构[J].会计研究月刊,2002(174).
[13]顾文辉.绩效评价体系的价值动因和量化问题研究[J].财经科学,2002(增刊).
[14]李玉刚,白人朴.战略实施绩效衡量指标系统研究[J].商业研究,2000(6).
[15] Heinz Ahn, Applying the Balanced Scorecard Concept: An Experience Report [J], Long Range Planning, 2001(34):441-461.
[16] Jeffrey MacCoekle, The Strategic Choice under Uncertainty [J].Harvard Business Review, 2003(1):24-32.
[17] Robert M. Grant, New Direction in Strategic Management [J], Business Strategy Review, 2001(12):61-67
[18] Robert S. Kaplan and David P. Norton, The Strategy focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment [M]. Harvard Business School Press, 2000.78.
[19] Marlys Gascho Lipe and Steve E.Salterio, The balanced Scorecard:Judgemental Effects of Common and Unique Performance Measure [J], The accounting Review,2000(7):61-67.
[20]姜定维,蔡巍. KPI:“关键绩效”指引成功[M].北京:北京大学出版社,2004.
[21]陈丹红.构建关键绩效指标体系的流程分析[J].商场现代化,2006,(4).
[22]丁岳枫,刘小平.绩效管理过程中能够的沟通及策略[J].商场研究,2003,(13).
[23]熊英子,刘爽. KPI设计误区分析及解决思路[J].中国劳动,2004,(10).
[24]任静. KPI在绩效考核中的一个难题:是硬评分还是软评分[J].特区经济,2005,(5).
[25]李红卫,徐时红.绩效考核的方法及关键绩效指标的确定[J].经济师,2005(5).
[26]魏建新,徐斌.建立以KPI为核心的员工业绩考核体系[J].中国劳动,2006,(3).
[27]胡佐政.企业绩效管理的KPI方法及实施[J].工业技术经济,2003,(2).
[28]王忠江.运用平衡计分卡思想建立企业KPI指标体系[J].人口与经济增长周刊,2006,(1).
[29]孙丽.关键绩效指标评价体系研究[J].财会通讯,2004.(17).
[30] Ronald E.Shrives, John M.Wachowicz, Free Cash Flow, Economic Value Added, and Net Present Value: A reconciliation of Variations of Discounted-Cash-Flow Valuation, Working paper, College of Business Administration, University of Tennessee, June,2000.
[31] Fredrik Weissenrieder, Value Based Management: Economic Value Added or Cash Value Added?, 2002.
[32] Alfred Rappaport, Creating Shareholder Value, the Free Press, 1986.
[33] Bennett Stewart, The quest for value, the EVA? Management guide, Published by Harper Business, 1991.
[34] Bennett Stewart, EVA: fact and fantasy, 1993.
[35] Fredrik Weissenrider, CVA-a new method for measuring financial performance, Gothenburg Studies in Financial Economics,Jan,1996.
[36]愚公(王军生).云海战略—全天候下的企业制胜之道[M].北京:华文出版社,2010.
[37]迈克尔·波特.竞争优势[M].北京:华夏出版社,1996.
[38]罗伯特·卡普兰等.综合积分卡—一种革命性的评估和管理系统[M].北京:新华出版社,1998.
[39]斯蒂芬·P·罗宾斯.管理学[M].北京:中国人民大学出版社,1998.
[40]赵国杰,冯石岗.建构基于人本导向的企业发展战略体系初探[J].大连理工大学报(社会科学版),2002.(4):34-37.
[41]赵国杰,韦红泉,郭景瑞,等.基于科学发展观构建企业竞争力评价三维体系的探讨[J].工业工程,2010,(1):1-4.