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在企业绩效考核中,对各成本管理中心、利润中心的考核多被企业所重视,但考核却由于职能部门与利润不直接挂钩,成本管理的空间也有限,考核指标刚性不足,可量化与评价的程度低等原因,使考核真正成为促进绩效的工具是绩效考核的一个难点。在绩效考核中,从考核前的培训与准备、考核的组织程序、指标监督、考核结果的兑现等环节探索了一些的具体操作办法。
In the enterprise performance appraisal, the evaluation of each cost management center and profit center is valued by the enterprises. However, due to the fact that the functional departments are not directly linked with the profit, the space for cost management is also limited. The evaluation index is not rigid enough and can be quantified and evaluated Low level of reason, so that the assessment of a real tool to promote performance is a difficult performance appraisal. In the performance appraisal, some specific operational measures were explored from the pre-appraisal training and preparation, the appraisal organizational process, the indicator supervision and the redemption of appraisal results.