日化行业外国的一份绩效管理.ppt

: : = ? ( a ) = ? = ? = ? = ? ? ? ? ÷ ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ÷ 3 3 ÷ ?  ( ) Revenue Total Cost Util. Cost Labor Cost Revenue Util. Cost Util. Cost Mat. Cost Labor Cost Total Cost Y 4 8 Mat.Cost Total Cost Revenue Mat. Cost 1 2 Util. Cost Total Cost 3 Revenue Labor Cost 7 Revenue Raw. Inv. 6 Raw. Inv Mat. Cost 5 (.) Y: X1: X2: X3: X4: X5: X6: X7: X8: Y = -0.310 - 0.0002 (T) + 0.576 (X1) - 0.291 (X2) + 14.145 (X3) -10.166 (X4) + 0.004 (X5) + 0.024 (X6) + 0.010 (X7) + 1.826 (X8) ! . . . . (.) () a (, , , , ) (., $, m, , m2, m3, , , , , .) (., , , , , , .) . . ? . . () (1977) , , : a 2002 2003 $170 $252 $200 $280 ? 0.85 0.90 [(252 ?170) ? (280 ?200)] = 1.0588 ($30) ($28) : 5.88% $2 2002, $238 ( ). , $296.5 ( ) ? $14 ? $16.5 (.): 4. “$14” “$16.5” ! ’t . 5. , $42 – 44.5. 6. ! 7. ? (.) 2002 2003 $500 $600 $100 $150 ? 5.00 4.00 [(600 ?500) ? (150 ?100)] = 0.80 $400 $450 : 20% $50 2002, $750 ( ). , $120 ( ) ? $150 ? $30 (.): 4. “$30” “$150” ! ’t . 5. , $480-600 ( ). 6. ! 7. ? (.) 2002 2003 $200 $300 $150 $175 ? 1.33 1.71 [(300 ?200) ? (175 ?150)]