基于企业生命周期的我国传统制造业绩效评价模式研究
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摘要
现代公司表现为所有者与经营者分权的委托-代理关系。经理人不仅要肩负管理企业的重任,而且要接受委托人对其行为的监管。因此,绩效评价对于现代企业具有十分重要的意义。随着我国企业改革的进行和市场竞争的急剧扩展,企业绩效评价问题越来越重要,正确的评价企业的经营结果成为企业管理和经济管理的基础和前提。
企业绩效评价模式的设计应该具有个性化,不同行业的绩效评价模式应该有差异,而且同一个企业在不同的发展阶段由于采用的战略不同以及经营环境的变化、企业经营风险、现金流量状况均不相同,理应采用不同的绩效评价模式。在设计绩效评价模式的具体指标前,我们必须要明确设计对象的特点和其自身的价值取向。只有从设计对象的立场出发考虑问题,才能够设计出满足企业自身需要,具有个性化的评价模式。本文的绩效评价设计对象是我国的传统制造行业,因此,文章在了解我国传统制造行业特点和价值取向的基础上,结合企业不同生命周期阶段的发展战略,提出了设计企业四个不同生命周期阶段的绩效评价模式的构想。文章将企业生命周期理论纳入绩效评价模式,从我国传统制造企业生命周期的新视角设计出一套动态的企业绩效评价模式,形成一个有效的管理工具来衡量和提高制造企业的绩效。
An impressive characteristic of modern enterprises is the separated relationship between principals and agencies. Managers not only have to shoulder the responsibility of managing enterprises, but to accept the regulation from their clients. Therefore, it is of the great importance for the modern enterprises to make performance evaluation. As the ongoing of the enterprise-reform in our country and the radical increasing of the market competition, performance evaluation of enterprises become more and more important, and it has become the foundation and premise of enterprise management to correctly evaluate corporation performance.
The design of performance evaluation system should be individualized. Different industries should be varied on performance evaluation system, and even within one corporate, performance evaluation system at the different stage should vary based on different adopted strategies, business environment, operational risk, and cash flow status. We must define the characteristics and value orientation of the object before designing the specific indicators of the performance evaluation mode. The individualized performance evaluation mode can be designed out to meet the demand of enterprise itself, only by taking issues into consideration from the stand of corporation itself that designed. The performance evaluation mode concerned in this paper is designed for the traditional enterprises in the manufacturing industry. Therefore, in integrating the developmental strategies in varies stages of different life cycle of enterprise, this paper proposed the conception of the performance evaluation mode in the four different stages of life cycle, on the basis of understanding the industrial feature and value orientation of the traditional manufacturing industry of our country. This paper attempts to integrate the theory of life cycle of enterprise into performance evaluation mode, designing a set of dynamic performance evaluation mode from a brand new angle of corporate life cycle of the traditional manufacturing industry of our country, so as to form a useful management tool to measure and improve the performance of the manufacturing enterprise.
企业绩效评价模式的设计应该具有个性化,不同行业的绩效评价模式应该有差异,而且同一个企业在不同的发展阶段由于采用的战略不同以及经营环境的变化、企业经营风险、现金流量状况均不相同,理应采用不同的绩效评价模式。在设计绩效评价模式的具体指标前,我们必须要明确设计对象的特点和其自身的价值取向。只有从设计对象的立场出发考虑问题,才能够设计出满足企业自身需要,具有个性化的评价模式。本文的绩效评价设计对象是我国的传统制造行业,因此,文章在了解我国传统制造行业特点和价值取向的基础上,结合企业不同生命周期阶段的发展战略,提出了设计企业四个不同生命周期阶段的绩效评价模式的构想。文章将企业生命周期理论纳入绩效评价模式,从我国传统制造企业生命周期的新视角设计出一套动态的企业绩效评价模式,形成一个有效的管理工具来衡量和提高制造企业的绩效。
An impressive characteristic of modern enterprises is the separated relationship between principals and agencies. Managers not only have to shoulder the responsibility of managing enterprises, but to accept the regulation from their clients. Therefore, it is of the great importance for the modern enterprises to make performance evaluation. As the ongoing of the enterprise-reform in our country and the radical increasing of the market competition, performance evaluation of enterprises become more and more important, and it has become the foundation and premise of enterprise management to correctly evaluate corporation performance.
The design of performance evaluation system should be individualized. Different industries should be varied on performance evaluation system, and even within one corporate, performance evaluation system at the different stage should vary based on different adopted strategies, business environment, operational risk, and cash flow status. We must define the characteristics and value orientation of the object before designing the specific indicators of the performance evaluation mode. The individualized performance evaluation mode can be designed out to meet the demand of enterprise itself, only by taking issues into consideration from the stand of corporation itself that designed. The performance evaluation mode concerned in this paper is designed for the traditional enterprises in the manufacturing industry. Therefore, in integrating the developmental strategies in varies stages of different life cycle of enterprise, this paper proposed the conception of the performance evaluation mode in the four different stages of life cycle, on the basis of understanding the industrial feature and value orientation of the traditional manufacturing industry of our country. This paper attempts to integrate the theory of life cycle of enterprise into performance evaluation mode, designing a set of dynamic performance evaluation mode from a brand new angle of corporate life cycle of the traditional manufacturing industry of our country, so as to form a useful management tool to measure and improve the performance of the manufacturing enterprise.
引文
[1]陈毅.企业绩效评价系统综述[J].外国经济与管理, 2000(4): 7~10, 2000(5): 39~42
[2] Bates, Holton, Michael Armstrong & Angela Baron. Performance Management [M]. London: The Crowell Press, 1998: 15
[3]卫建国,陈烘.企业绩效评价方法选定的理论思考[J].广东商学院学报, 2003(3): 72~76
[4]迟旭升,池国华.企业经营绩效评价思考[J].中国财经报, 2000. 11. 9: 2
[5]张蕊.战略平衡记分卡:衡量企业战略经营业绩的新指标体系[J].当代财经, 2000(10): 76~80
[6]林钟高,章铁生.从代理理论看代理人绩效评价问题[J].经济管理, 2001(9): 25~27
[7]刘竹青.中小企业绩效四说[J].企业管理, 2003(10): 97~100
[8]蒋学伟.持续竞争优势[M].上海:复旦大学出版社, 2002. 12
[9] Greiner. L. Evolution and revolution as organizations grow[J]. Harvard Business Review, 1972(50): 37~46
[10]伊查克·麦迪思.企业生命周期[M].北京:中国社会科学出版社, 1997
[11] Churchill N. C, Lewis V. L, The five stages of small business growth[J]. Harvard Business Review, 1983(5-7): 30~48
[12] Quinn. R. E, Cameron. K. S, Organizational life cycle and shifting criteria of effectiveness: some preliminary evidence[J]. Management Science, 1983(29): 33~51
[13] Ichak Adizes. Organizational Passages. Diagnosing and Treating Life Cycle Problems of Organizations [J]. Organizational Dynamics, Summer 1979: 2~25
[14] Paul Starr. The Social Transformation of American Medicine [M]. New York: Basic Books, 1982
[15]冯明,刘幼晰.企业绩效评估指标体系研究的回顾与思考[J].重庆商学院学报, 1998(1): 20~23
[16] Bourne M, Mills J, Wilcox M, et al. Designing implanting and updating performance measurement systems[J]. International Journal of Operation & Production Management, 2000(7): 7~10
[17]汤姆·科普兰.价值评估:公司价值的衡量和管理[M].北京:中国大百科全书出版社, 1998
[18]冯勐. EVA应用于股东价值最大化管理研究[硕士论文].西南交通大学, 2006, 4
[19] STEM J M, STEWARE B G. EVA: An integrated financial management system [J]. European Financial Management, 1996(5): 39~41
[20]张新民.绩效管理[M].吴革译.北京:中信出版社, 2002: 215~223, 287~291
[21] Kaplant R S, Norton D P. The Balanced Scorecard-Measures That Drive Performance [J]. Harvard Business Review, 1992(1-2): 23~25
[22] Hernz Abn. Applying the Balanced Scorecard Concept: An Experience Report [J]. Long Range Planning, 2001(7): 7~9
[23] Kaplant R S, Norton D P. The Balanced Scorecard: Translating the strategy into action [M]. Boston, Mass: Harvard Business School Press, 1996: 27~39
[24] Atkinson. A, Waterhouse. J. H, Wells. R. B. A Stakeholder Approach to Strategic Performance Measurement [J]. Management Review, 1997(9): 27~32
[25] Beamon. B. M. Measuring Supply Chain Performance [J]. International Journal of Operations & Production Management, 1999(19): 59~62
[26] Andy Neely, Chris Adams. Perspectives on Performance: The Performance Prism, downloaded from som. cranfield. ac. uk, 2000-2001
[27]姜英兵.绩效三棱柱模型:启示与借鉴[J].财经问题研究, 2002(7): 61
[28] Chester. A. N. Measurements and Incentives for Central Research[J]. Research-Technology Management, 1995(July-August): 31~35
[29]德鲁克.知识管理[M].北京:中国人民大学出版社, 1999. 11: 155~179
[30] Link. A. N. Methods for Evaluating the Return on R&D Investment Evaluating theImpact for R&D: Method and Practice[M]. New York: Macmillan, 1998: 69~75
[31] Murphy. G. B, Trailer Jeff. W, Hill. R. C. Measuring Performance in Entrepreneurship Research [J]. Journal of Business Research, 1996(9): 19~22
[32]向欣.电子商务与流通革命[M].北京:中国经济出版社, 2000: 72~85
[33]张建卫,刘玉新.绩效管理与员工发展:一种发展心理学视角.商业经济与管理, 2006(8): 32
[34]于彩凤.价值链营销中的顾客满意分析[J].黑龙江财专学报, 1999(2): 42~45
[35]邱伟年,李超佐.非财务指标评价研究[J].现代管理科学, 2006(6): 91
[36]刘明菲,李雷宇.谈物流企业顾客服务绩效评价体系的建立.商业时代, 2005(18): 20
[37]荆新,王化成,刘俊彦.财务管理学[M].北京:中国人民大学出版社, 2002. 6: 70
[38]胡永辉,李媛,马海良.核心业务的扩张途径及效果评价[J].特区经济, 2005(12): 367
[39]诸芳.核心业务的扩张途径和效果评价[J].云南财贸学院学报, 2005(12): 193
[40] C. K. Frahalad, Gary Hamel. The core competence of the corporation[J]. Harvard Business Review, 1990, 68: 79~91
[41]胡大立.企业竞争力论[M].北京:经济管理出版社, 2001. 3
[42]杨浩,戴月明.企业核心专长论[M].上海:上海财经大学出版社, 2000
[43]邹海林.论企业核心能力及其形成[J].中国软科学, 1999, 3: 56~59
[44]马璐.基于核心业务流程的企业战略性绩效评价[J].统计与决策, 2004(9): 146
[45]叶广宇,徐学军,张红.对生产运作考评体系指标设计的思考[J].工业工程, 2001(9): 31~32
[46]林军.企业社会责任的社会契约理论解析[J].岭南学刊, 2004(4): 71~75
[2] Bates, Holton, Michael Armstrong & Angela Baron. Performance Management [M]. London: The Crowell Press, 1998: 15
[3]卫建国,陈烘.企业绩效评价方法选定的理论思考[J].广东商学院学报, 2003(3): 72~76
[4]迟旭升,池国华.企业经营绩效评价思考[J].中国财经报, 2000. 11. 9: 2
[5]张蕊.战略平衡记分卡:衡量企业战略经营业绩的新指标体系[J].当代财经, 2000(10): 76~80
[6]林钟高,章铁生.从代理理论看代理人绩效评价问题[J].经济管理, 2001(9): 25~27
[7]刘竹青.中小企业绩效四说[J].企业管理, 2003(10): 97~100
[8]蒋学伟.持续竞争优势[M].上海:复旦大学出版社, 2002. 12
[9] Greiner. L. Evolution and revolution as organizations grow[J]. Harvard Business Review, 1972(50): 37~46
[10]伊查克·麦迪思.企业生命周期[M].北京:中国社会科学出版社, 1997
[11] Churchill N. C, Lewis V. L, The five stages of small business growth[J]. Harvard Business Review, 1983(5-7): 30~48
[12] Quinn. R. E, Cameron. K. S, Organizational life cycle and shifting criteria of effectiveness: some preliminary evidence[J]. Management Science, 1983(29): 33~51
[13] Ichak Adizes. Organizational Passages. Diagnosing and Treating Life Cycle Problems of Organizations [J]. Organizational Dynamics, Summer 1979: 2~25
[14] Paul Starr. The Social Transformation of American Medicine [M]. New York: Basic Books, 1982
[15]冯明,刘幼晰.企业绩效评估指标体系研究的回顾与思考[J].重庆商学院学报, 1998(1): 20~23
[16] Bourne M, Mills J, Wilcox M, et al. Designing implanting and updating performance measurement systems[J]. International Journal of Operation & Production Management, 2000(7): 7~10
[17]汤姆·科普兰.价值评估:公司价值的衡量和管理[M].北京:中国大百科全书出版社, 1998
[18]冯勐. EVA应用于股东价值最大化管理研究[硕士论文].西南交通大学, 2006, 4
[19] STEM J M, STEWARE B G. EVA: An integrated financial management system [J]. European Financial Management, 1996(5): 39~41
[20]张新民.绩效管理[M].吴革译.北京:中信出版社, 2002: 215~223, 287~291
[21] Kaplant R S, Norton D P. The Balanced Scorecard-Measures That Drive Performance [J]. Harvard Business Review, 1992(1-2): 23~25
[22] Hernz Abn. Applying the Balanced Scorecard Concept: An Experience Report [J]. Long Range Planning, 2001(7): 7~9
[23] Kaplant R S, Norton D P. The Balanced Scorecard: Translating the strategy into action [M]. Boston, Mass: Harvard Business School Press, 1996: 27~39
[24] Atkinson. A, Waterhouse. J. H, Wells. R. B. A Stakeholder Approach to Strategic Performance Measurement [J]. Management Review, 1997(9): 27~32
[25] Beamon. B. M. Measuring Supply Chain Performance [J]. International Journal of Operations & Production Management, 1999(19): 59~62
[26] Andy Neely, Chris Adams. Perspectives on Performance: The Performance Prism, downloaded from som. cranfield. ac. uk, 2000-2001
[27]姜英兵.绩效三棱柱模型:启示与借鉴[J].财经问题研究, 2002(7): 61
[28] Chester. A. N. Measurements and Incentives for Central Research[J]. Research-Technology Management, 1995(July-August): 31~35
[29]德鲁克.知识管理[M].北京:中国人民大学出版社, 1999. 11: 155~179
[30] Link. A. N. Methods for Evaluating the Return on R&D Investment Evaluating theImpact for R&D: Method and Practice[M]. New York: Macmillan, 1998: 69~75
[31] Murphy. G. B, Trailer Jeff. W, Hill. R. C. Measuring Performance in Entrepreneurship Research [J]. Journal of Business Research, 1996(9): 19~22
[32]向欣.电子商务与流通革命[M].北京:中国经济出版社, 2000: 72~85
[33]张建卫,刘玉新.绩效管理与员工发展:一种发展心理学视角.商业经济与管理, 2006(8): 32
[34]于彩凤.价值链营销中的顾客满意分析[J].黑龙江财专学报, 1999(2): 42~45
[35]邱伟年,李超佐.非财务指标评价研究[J].现代管理科学, 2006(6): 91
[36]刘明菲,李雷宇.谈物流企业顾客服务绩效评价体系的建立.商业时代, 2005(18): 20
[37]荆新,王化成,刘俊彦.财务管理学[M].北京:中国人民大学出版社, 2002. 6: 70
[38]胡永辉,李媛,马海良.核心业务的扩张途径及效果评价[J].特区经济, 2005(12): 367
[39]诸芳.核心业务的扩张途径和效果评价[J].云南财贸学院学报, 2005(12): 193
[40] C. K. Frahalad, Gary Hamel. The core competence of the corporation[J]. Harvard Business Review, 1990, 68: 79~91
[41]胡大立.企业竞争力论[M].北京:经济管理出版社, 2001. 3
[42]杨浩,戴月明.企业核心专长论[M].上海:上海财经大学出版社, 2000
[43]邹海林.论企业核心能力及其形成[J].中国软科学, 1999, 3: 56~59
[44]马璐.基于核心业务流程的企业战略性绩效评价[J].统计与决策, 2004(9): 146
[45]叶广宇,徐学军,张红.对生产运作考评体系指标设计的思考[J].工业工程, 2001(9): 31~32
[46]林军.企业社会责任的社会契约理论解析[J].岭南学刊, 2004(4): 71~75