集团化绩效管理体系设计.docVIP

集团化绩效管理体系设计 为了使集团的管控模式能切实有效地运行，必须制定相应的业绩评价体系与之相联系，以确保集团整体战略目标的实现。 1.集团绩效管理原则 对于集团而言，由于不同的管控模式，对人员的管理尺度也不同，可以采用业绩、能力、态度的综合考核或是单独考虑业绩的考核，整个集团的业绩管理的设计原则上应体现一致性，以业绩为驱动的经营和管理模式是我们对集团化业绩管理的建议。业绩管理设计原则如下表所示。 设计原则 描述 以价值驱动 业绩透明 系统化、结构化 以业绩和激励为导向 建立价值创造为核心的企业整体理念 清晰的业绩指标和目标设计 能够连接经营业绩和股东回报 坦率、公平的业绩审核与反馈 系统的规划、计划、预算审核流程 清晰的将业绩表现与激励、薪酬相结合 在这个原则下，每个业务单元的目标可以归类为几类，即财务、战略、组织和业务单元的独特价值。 集团各业务单元的目标描述如下图所示。 2.集团绩效管理流程 集团的绩效管理重点在业绩管理，上文所述的集团的几种不同的管控模式，分别体现在业绩管理的几个核心流程中。集团管控模式与计划、预算系统矩阵关系如下图所示。 了解了管控模式对几个绩效相关流程的影响，我们就可以根据子公司或业务单元的具体情况设计相应的绩效目标、绩效指标、业绩考核并将考核结果与薪酬、激励等进行挂钩。其具体设计及输出如下图。对于绩效考核的具体模式，平衡计分卡、KPI 、360 度等，则可以根据各子公司的情况进行具体的设计，但应避免集团“大而全”“一刀切”的模式。 友情提示 上述文章摘自胡劲松专著《绩效管理从入门到精通》（清华大学出版社）。 daxie, food and extorting money. In June, Yu Qing Zhi get Japanese lived with three areas of intelligence troops quietly to Mao Ta Xiang, scattered between lurking in the mulberry House. This evening, the puppet of the boats docked in Sheng Tang Kong, over more than 50 landing elves, went to Grand Rapids bridge at dusk, all exposed in the pale moonlight. Yu gave the order, the machine gun, rifle volley, elves, rattled off the bridge back, and daxie, food and extorting money. In June, Yu Qing Zhi get Japanese lived with three areas of intelligence troops quietly to Mao Ta Xiang, scattered between lurking in the mulberry House. This evening, the puppet of the boats docked in Sheng Tang Kong, over more than 50 landing elves, went to Grand Rapids bridge at dusk, all exposed in the pale moonlight. Yu gave the order, the machine gun, rifle volley, elves, rattled off the bridge back, and daxie, food and extorting money. In June, Yu Qing Zhi get Japanese lived with three areas of intelligence troops quietly to Mao Ta Xiang, scattered between lurking in the mulberry House. This evening, the puppet of the boats docked in Sheng Tang Kong, over more than 50 landing elves, went to Grand Rapids bridge at dusk, all exposed in the pale moonlight. Yu gave the order, the machine gun, rifle volle