预算员考核不单纯的绩效管理难题（Budget assessment not simply performance management problems）.docVIP

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预算员考核不单纯的绩效管理难题（Budget assessment not simply performance management problems）.doc

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预算员考核不单纯的绩效管理难题（Budget assessment not simply performance management problems）

预算员考核不单纯的绩效管理难题（Budget assessment not simply performance management problems） Case playback: A company is a wholly owned subsidiary of a large iron and steel enterprise in China. Its main business is machining and has a high market share in the region. Companies to implement internal independent accounting in the management of production management, which is based on the amount of orders in the company, with the remaining reserves of 20%, 80% as issued to subordinate factory; factory on the basis of the implementation of independent accounting, after deducting the cost for profits. However, in the case of relatively large production tasks, the factory will be part of the excess production capacity and low profit orders back to the company, organized by the company outsourcing. At this point, the companys financial department budget staff to re calculate the cost of orders, outsourcing, of course, outsourcing premise is to ensure that at least 20% of the companys order amount extraction. In this case, if the budget staff can find less than 80% of the cost of compressed space, you can further reduce the outsourcing price, improve corporate profits. Therefore, in order to encourage budget makers to make profits for the company, the company provides that the budget staff can withdraw 20% of the amount exceeding the order for the company to get 15% as a reward. Heres the problem: Although the budget implementation of the Commissions work rewards, but did not stop the budget and outsourcing manufacturers to cheat, because budget obtained from outsourcing vendors there is much higher than the company rebate incentives, budget cost accounting is basically floating a small proportion in 80% of the amount of this order is logical, because of low profit rate before the implementation of outsourcing? The company in outsourcing business almost without too much profit, but the company has received regular customers for product quality complaints, it is easy to understand, outsour