绩效衡量与管理多元视角及应用方法.pdfVIP

Objectives

01BalancedScorecard

02ThePerformancePyramid

03BuildingBlocks

04Activity-basedmanagement

05Value-basedmanagement(VBM)

0教学大纲

教学大纲

E1绩效衡量和管理的替代观点

(a)应用和评估“平衡计分卡”方法作为改善范围的式e

以及绩效衡量之间的联系。(b)应用和评估“绩效金字塔”作为将战略、运营和

nd

表现。(c)应用和评估Fitzgerald和Moon考虑绩效衡量的工作

不在

使用维度、和构建块的业务服务。(d)讨论和评估基于活动的管理的应用。(e)评估并

应用基于价值的管理方法进行绩效管理。

0Syllabus

Syllabus

E1Alternativeviewsofperformancemeasurementandmanagement

(a)Applyandevaluatethebalancedscorecardapproachasawayinwhichtoimprovetherange

andlinkageweenperformancemeasures.

(b)Applyandevaluatetheperformancepyramidasawayinwhichtolinkstrategy,operationsand

performance.

(c)ApplyandevaluatetheworkofFitzgeraldandMoonthatconsidersperformancemeasurementin

businessservicesusingbuildingblocksfordimensions,standardsandrewards.

(d)Discussandevaluatetheapplicationofactivity-basedmanagement.

(e)Evaluateandapplythevalue-basedmanagementapproachestoperformancemanagement.

01平衡计分卡

评估财务和非财务绩效模型的好处

这些模型的好处如下：

•包括财务和非财务绩效指标

•它们与相关

•包括外部和措施

•包括所有重要因素，无论它们有多容易衡量

•清楚地显示不同性能维度之间的权衡

•展示措施将如何激励经理和员工

01BalancedScorecards

Benefitsofmodelsforevaluatingfinancialandnon-financialperformance

Thebenefitsofthesemodelsareasfollows:

•Financialandnon-financialperformancemeasuresareincluded

•Theyarelinkedintocorporatestrategy

•Includeexternalaswellasinternalmeasures

•Includeallimportantfactorsregardsofhoweasytheyaretomeasure

•Showclearlythetradeoffsweendifferentdimensionsofperformance

•Showhowmeasureswillmotivatemanagersa