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设计有效的绩效测量系统概括来说,绩效测量系统的作用在于:●为持续改进提供方向与支持;●识别趋势和进展;●使因果关系更易于理解;●能与标杆进行绩效对比;●认识过去、现在和将来。此外,绩效测量系统应当能被大多数员工所理解,为决策提供即时信息,支持个人和组织的学习。平衡计分卡常常会因多个原因而失败,包括:不能正确识别顾客满意的真正影响因素;测量指标没有瞄准过程中最重要的地方;制定目标没有以顾客要求、过程约束和改进能力为基础;未将非财务结果和预期财务结果定量联系起来。
Designing an Effective Performance Measurement System In summary, the performance measurement system’s role is to: • provide direction and support for continuous improvement; • identify trends and progress; • make causal relationships easier to understand; • compare performance against benchmarks; Past, present and future. In addition, performance measurement systems should be understandable to most employees, provide immediate information for decision-making, and support personal and organizational learning. Balanced scorecards often fail for a number of reasons, including the true impact of not being able to correctly identify customer satisfaction, the lack of aiming metrics at the most important points in the process, and the setting of goals that are not based on customer requirements, process constraints, and improvement capabilities ; No quantitative link between non-financial results and expected financial results.