老外的一份绩效管理讲义.ppt

Implementation Defining businesses in terms of outputs and inputs with basic understanding of policies and objectives (may assume outcomes ≈ outputs) Identifying both physical quantity and financial value relating to each output and input factor Listing the required ratios as stated by the 7 aspects Performance Network * * 第一百二十七页，共二百一十五页。 Rules for Ratios: More than one input factor: Output = Output ? Capital Labor Capital Labor Pay and productivity (cost per unit of a factor is function of both its productivity and price) Wage Cost = Wage Cost ? Output Output Labor Labor Performance Network * * 第一百二十八页，共二百一十五页。 Pay your greatest attention to the greatest proportion Profit = Profit ? Output or Labor Output Labor Profit = Profit ? Output or Capital Output Capital Output = Output ? Materials or Labor Materials Labor Performance Network * * 第一百二十九页，共二百一十五页。 Profit/Capital Employed Profit/ Revenue from Sales Revenue from Sales/ Capital Employed Revenue from Sales/ Total Cost Labor Cost/ Capital Employed Labor Cost/ Total Cost ? ? ? Performance Network * * 第一百三十页，共二百一十五页。 Overhaul Units/Capital Employed Overhaul Units/ Labor Training Cost/ Capital Employed Training Cost/ Labor Training Cost/ Working Hours Inventory/ Capital Employed Working Hours/ Inventory ÷ ? ? ? Performance Network * * 第一百三十一页，共二百一十五页。 Actual Bus Miles/ Total Cost Actual Bus Miles/ Operation Cost Operation Cost/ Total Cost ? Actual Bus Miles/ Fuel Cost Fuel Cost/ Operation Cost ? Actual Bus Miles/ Maintenance Cost Maintenance Cost/ Operation Cost ? Actual Bus Miles/ Available Bus Miles Available Bus Miles/ Maintenance Cost ? Performance Network * * 第一百三十二页，共二百一十五页。 Profit/ Equipment Asset Profit/ Outputs Outputs/ Equipment Asset ? Outputs/ Labor Equipment Asset/ Labor ? Outputs/ Materials Materials/ Labor ? Performance Network * * 第一百三十三页，共二百一十五页。 Revenue/Total Cost Revenue/Labor Cost Labor Cost/Total Cost Revenue/Material Cost Material Cost/Labor Cost Labor Cost/Labor Hours L