二十六、浅谈管理会计中业绩考核的几点认识（Twenty-six, a brief account of performance appraisal in management accounting）.docVIP

二十六、浅谈管理会计中业绩考核的几点认识（Twenty-six, a brief account of performance appraisal in management accounting） Twenty-six, a brief account of performance appraisal in management accounting Along with the development of management accounting has become an important means of modern enterprise management, performance appraisal is one of the basic functions of financial management and a wonderful management lever, in enterprise management, is now increasingly in the scenery. Scientific, reasonable, systematic and timely assessment of enterprise operation and management is an important way and basis for correct management decisions and process control. However, repeated, complicated and disorderly examination is the source of crime which causes confusion in management and confusion of the people who have been judged, and then do nothing. First, the definition of performance appraisal for the definition of assessment, there are many different ways of reality. The author thinks that it is a basic function or tool of financial management and a means of effective financial control. The ultimate efficiency of financial management (financial control) depends on the availability of a feasible assessment system and the strict implementation of the system. Strict examination system should include the establishment of assessment institutions, formulate a unified assessment methods, determine the assessment procedures, review and assessment data, according to the system for assessment and implementation of assessment results (awards, penalties). A correct understanding of the definition of assessment will help us to use this wonderful management lever properly and appropriately, and to improve the management level and efficiency. Now in some enterprises, the assessment is abused, each department should formulate a set of their own assessment methods of assessment, assessment as a universal key and a magic weapon, if which department do not have their own assessment, as if their own management