Not the proper management of the performance evaluation of the performance evaluation of management or ignore will pay attention to management into short-term business performance, sacrifices long-term interests of the situation. The management of the performance evaluation of the performance evaluation system into, and realization and business performance evaluation is the organic combination of comprehensive evaluation system.
Many enterprise to the performance evaluation as a business operator performance evaluation for managers, the important basis of incentive. But whether the management or the ordinary employees, performance evaluation and all the complaint has not stopped, and even trigger fierce conflict of interest. We have to think about: the root of the problem in where?
We think, the reason is that the misunderstanding evaluation content to generalize, evaluation indexes truly reflect evaluation purpose and evaluation methods of simple machines.
Complete the performance evaluation should include the performance evaluation and management business performance evaluation two aspects. Business performance evaluation in the operation results of the evaluation, usually indicators include business revenue and net profit, net assets yield, etc.; Management of the performance evaluation involving enterprise culture construction, decision-making more scientific, risk control, management measures adaptability, etc. At present of the performance evaluation of common problem is heavy business performance evaluation light management performance evaluation, and even ignore management performance evaluation. Domestic and foreign successful experience shows that management performance evaluation is not allow to neglect, enterprise sunry always young depends on the management performance excellence.
Management performance and business performance have close tie already, also have substantial difference. Management performance to a direct impact on the operating performance, but the current period and operating performance and not a one-on-one relationship. Good management performance may be because of the economic crisis, the policy change and external factors such as fails to win the expected performance, it is still possible for a long period on the operating performance and to maximize total current operation performance seem to is not the best. Not the proper management of the performance evaluation of the performance evaluation of management or ignore will pay attention to management into short-term business performance, sacrifices long-term interests situation. The management of the performance evaluation of the performance evaluation system into, and realization and business performance evaluation is the organic combination of comprehensive evaluation system.
Whether business performance evaluation or management performance evaluation, index system design key problem has three: the composition of the index, index of the standard, the weights. Indicators point to from which a few aspects to evaluation (such as a enterprise will sales income, net profit, the return on assets as a business performance evaluation index), the evaluation standards means to achieve what on one hand should each requirements (such as sales income is 1.8 billion yuan, 350 million yuan net profit, the return on assets 12.5%), the index weight of a hand in the evaluation of the important degree evaluation system (such as sales income and net profit, the weight of the return on assets were 30%, 30%, 40%). The performance evaluation index is actually the embodiment of the company strategic objectives, it is company strategic objectives into each position working standard, the role of the first is to do what employees, do what degree, and then is the measure of the employee is the way I want to do, whether to reach the expected standards.
What of the performance evaluation index as a selection index should consider whether index reflects the development of enterprise strategic goal, if you can objective and fair evaluation unit and is reflected by the performance of the decision maker. For example, a group company of the evaluation results of operations, will net profit index and net assets yield rate index as a core index is reasonable, but in an enterprise group subsidiary company in evaluation and branch, total profit and total assets of profitability may be more science; Because they were considered subsidiary company and branch no financing right, can't decide their own capital structure of the fact, also eliminate the group within different enterprise for tax burden different and different the impact of capital structure; Evaluate a group enterprise management performance evaluation system of scientific decisions into is reasonable, but want to evaluate only production management and no financing right and the right of investment subsidiary company and enterprise, also included in the group management performance evaluation index system of scientific decision is not reasonable.
In the performance evaluation method of the main problems existing in operation is performance and management performance index respectively according to the corresponding grade, no business performance evaluation and management will be the performance evaluation as a whole. Management in fact is operating as the core of enterprise, just, content, the flow of information management. Management of the performance evaluation should be embedded business activities in, carry out the management performance evaluation and business performance evaluation organic union. To evaluate operating performance, not only to evaluate whether attain the business performance, still should evaluate whether the enterprise culture can help to realize the operating performance goals, decision-making system for the realization of the target can provide reasonable assurance that, whether is the enterprise according to the expected performance of the request to establish the corresponding management system, take the corresponding management to targeted means.
For example, EVA into the central enterprise performance evaluation index, and some actual practice only in scholars from renmin based on the net equity capital costs less 5.5% rate. This evaluation method in fact misinterpreted the will of the performance evaluation index of EVA as true intention.
In fact, EVA assessment was the real intention of managers can firmly establish equity capital cost concept, make equity capital and debt managers understand it is as cost of capital, through the will of the performance evaluation index to EVA into prompted managers to reduce equity capital cost and improve the return on capital rights. So the EVA evaluation index, not only to evaluate whether the enterprise to the requirements of EVA index, and evaluation to complete the enterprise established EVA index would have taken appropriate management measures, and the management measures of effectiveness reasonable.
No comments:
Post a Comment