策略性人力资源管理实务绩效考核篇(ppt).pptVIP

* * * Strategy Developing a value-creating strategy is an art, not a science. Often, organizations thinkof strategy as detailed budgeting rather than competitive thinking. Rather than focusing on a “recipe” for strategy, organizations should concentrate on the “best practices” forstrategy development: Value Measurement Businesses have traditionally used earnings per share (EPS) as the capstonemeasure of corporate performance. EPS is often used to evaluate management and calculate bonuses. Unfortunately, EPS is subject to manipulation and focuses management on short-termpaper profits,