论企业经营业绩评价系统的构建
英文原文
Discussion on the Construction of Enterprise Performance Evaluation System Enterprises as profit organization whose goal is the pursuit of economic efficiency, economic efficiency of enterprises embodied in the operating results on. Performance, also known as performance, performance, effectiveness, etc., reflect the people engaged in an activity or results achieved, results of operations during a given period is the use of its limited resources to engage in business activities, results achieved, showing business efficiency and the performance in two ways. "Ci Hai" to "evaluate" the explanation is: "Assessment of the price of goods, bargaining. This also means to measure the value of people or things." Price is the monetary value of the performance evaluation is actually a process of determining value, the such as "Modern Chinese Dictionary" in the explanation: "evaluation" is "the level of assessed value, assessed value" in the evaluation of management activities is measured according to the goals set the properties of the object system, and this property into an objective quantitative value or subjective utility behavior. Evaluation of people or things as the value of determining a concept of sexual activity, including the identification of evaluation purposes, the selected evaluation criteria (or assessment reference system) to obtain the evaluation information, the formation of value judgments in four areas.
Enterprise Performance refers to the use of scientific, standardized method of evaluation index system with a specific, uniform standard of comparison, in accordance with certain procedures, quantitative and qualitative analysis, enterprises must operate during the operational
efficiency and the performance to real, objective, comprehensive and fair evaluation. It yes evaluation theory method in economic sphere, specific about applications in the accounting and financial management based on economic principles and modern using measurement analysis technology built Qiyejingying Guocheng analysis truly reflected the reality enterprise economy, forecast business prospects for the future development of a science. Establishment and implementation of enterprise business performance evaluation system, and scientific evaluation business results, will help guide the business operations right, to help companies find business gap and the causes of economic efficiency. Meanwhile, the relevant departments for the implementation of indirect management of enterprises, strengthening macro-control, the formulation of economic policy and performance assessment provide the basis for enterprise managers. Enterprise Performance Evaluation System and implementation must be based on some theoretical basis, consistent with certain principles in order to play its good features, so that the performance evaluation of "objective", "fairness", "reasonable."
1 Business Performance Evaluation System Theory
(A) Capital preservation theory
In a market economy, enterprises are funded by the company, is an aggregation of capital, the owner is the only remaining risk and the residual interest in the enjoyment of those benefits is the highest investor interest. Direct the performance of enterprises seek maximum benefits for the maximum capital gain, required to recover the capital with as small as possible to get as much as possible the interests of big capital. Enterprise Performance evaluation of a basic premise of the enterprise to maximize
论企业经营业绩评价系统的构建
capital appreciation. Therefore, the choice of capital maintenance concept constitutes an important theoretical basis for performance evaluation. Increasing the value of capital in real terms is to achieve maximum capital gains, is the state capital management fee income and the relationship between the specific embodiment of the capital with as small as possible to get the advance as far as possible the interests of big capital. Therefore, the fee income and the contrast between a business performance evaluation of the basic forms of expression.
(B) The principal-agent theory
Agent theory, a number of business people is the essence of a group of overlapping between the "agent of the comprehensive", with the separation of ownership and management, the relationship between the owner and operator is the agency relationship. In the case of asymmetric information, principal and agent and the contract is incomplete, the agent engaged in business within the scope of their owners are more comprehensive and accurate knowledge and information, the client is difficult to accurately determine agent effort, agent of the existence of opportunistic behavior. As the agent is a goal of independent interest and behavior "economic man", their behavior goals and objectives of the client's interest can not be completely consistent with agents that may arise in the office neglect, damage and erosion of the principal interests of "moral risk "and" adverse selection "problem, which determines the existence of enterprise performance evaluation system based on logic.
(C) System theory
According to the concept of system theory, business is a man-made open system, its operation is well received by external factors, but also by the internal environment conditions, so the evaluation of business performance are subject to the external business environment (including customers, competitors, and for goods, etc.) and significant impact. Construction business performance evaluation system, we must start from the system's concept, with systems analysis and operations research, control theory and other methods, business management systems through the analysis and evaluation, evaluation criteria, evaluation methods and other related elements of , within the system between the whole and the local system and the linkages between the external environment, interaction, comprehensive Kaocha restrictive relationship between the design that meet practical needs of Enterprise Performance Systems. System theory guiding Enterprise Performance major constraints and behavior theory of the establishment and development of the specific impact of aspects: First, it can be for the performance evaluation system to provide a conceptual guidance, help in evaluating the subject from a comprehensive, system, a complete analysis and research point of view the performance evaluation systems and their mutual relations; Second, it can help evaluate the performance evaluation system for subjects in the study when the focus on research issues in all Juti the relationship between them and their mutual influence. Therefore, the establishment of performance evaluation system should be emphasized to optimize the whole system, rather than elements of the system optimization, non-financial indicators should be set to fully consider all stakeholders of the evaluation objectives.
论企业经营业绩评价系统的构建
(D) Contingency management theory
Contingency Management Theory into account the relevant environmental variables with the appropriate management of the relationship between concepts and technologies to make use of management concepts and techniques can effectively achieve the target. Environmental variables and management variables is a function of contingent relations, this is the core of contingency management theory. Performance evaluation system, the concept of contingency should be to establish a performance evaluation method of contingency structure. The design must be based on the enterprise, and external environment on the basis of the analysis, comprehensive consideration of social variables, environmental factors, organizational characteristics, user characteristics of, and be adjusted as circumstances change. Enterprises should develop contingency plans as part of the performance evaluation system, when the performance evaluation results show that companies need to take immediate and major changes, an appropriate contingency strategy can be implemented quickly. Implementation of the strategy as contingent, performance evaluation system should be adjusted accordingly to maintain consistency with the strategic implementation plan.
2 Enterprise Performance Evaluation System Principles
(A) Quantitative evaluation and qualitative evaluation of the combination principle
Quantitative evaluation is a measure of business performance is an important aspect, its greatest advantage is the form of visual and
comparability of the results. But the quantitative evaluation of the data depends mainly from the corporate financial statements provided by the historic static files, which essentially is a form of short-term performance measurement, easily contribute to enterprise's profit-oriented thinking and short-term speculation, affecting long-term development. Knowledge of Business Management in focus by the physical capital to technology, knowledge, talent and other intangible assets, therefore the operating results in the evaluation of business enterprise should be concerned about market value, brand value, new product development reflects the innovative ability of non-financial indicators. The traditional financial indicators and quantitative evaluation of the qualitative assessment of non-financial indicators combined operating results of the evaluation of enterprise inevitable trend.
(B) The combination of science and the principles of comprehensive
As reflected in the subjective and objective performance evaluation tools, to follow the "pragmatic" principle, the correct understanding of the economic sectors, and the number of correct analysis of the objective characteristics of the object, according to the laws of economic development reflected in the evaluation of system design. Scientific Principles of meaning through the performance evaluation of the correctness of the design of the completeness index system, the logic of rigorous mathematical treatment of so reflected. At the same time as business activities and performance evaluation itself is affected by many factors, to reflect the true level of business performance, it is necessary to establish a comprehensive picture of all the relevant factors and all relevant sectors, and can comprehensively
论企业经营业绩评价系统的构建
reveal the enterprise performance evaluation system, were designed objective evaluation of the corresponding evaluation earning capacity and operating capacity, solvency, earnings quality, capacity development and social contribution to the abilities of the situation, the full realization of enterprise performance evaluation purposes.
C) Operational principles
Operability, asked to evaluate the data used in the process are available from existing accounting, statistical accounting and business accounting data available, to those based on verifiable information to make an impartial evaluation findings. Given the quality of our evaluation results the user is generally low, the evaluation process and results should be consistent with the presentation of the habit of thinking of Chinese people, cultural identity and values. Operational performance assessment system should be designed to be an important factor to consider, from the operational, then scientific, rational, systematic and comprehensive evaluation system is also vain. Therefore, the evaluation system must be based on clearly defined, concise, structured principles of the existing conditions, easy to understand and complete evaluation of personnel, proper use of evaluation findings.
(D) The principle of contrast
Evaluation of business performance, the number is relatively the best measurement tools, but the lack of comparative information on the benchmark figures did not make any sense. The size of enterprise performance, only its past record, the budget targets and to compare with industry standards, etc., can show low performance. Therefore, in evaluating
corporate performance and evaluation, it will be produced by its actual results and some numerical comparative analysis of baseline data makes sense.
E) Cost-effective
Evaluation system of data collection, calculation and use is not without cost, in the design of the project evaluation system and process indicators should be considered in cost-effective. While some indicators are useful, if the data to obtain the index is greater than the cost spent on benefits can in general should consider the necessity or to abandon the targets of lower costs by proxy. Of course, measurement theory and technology of existing conditions, evaluation system to accurately calculate the costs and benefits is unrealistic. Nevertheless, people in the building evaluation system, the costs and benefits still need to measure and determine the factors.
(F) Performance evaluation and Combination of the principles of performance management
Performance management through the design of performance indicators, measurement and variance analysis to promote improved performance management system, it can and performance evaluation, and formed personnel, all processes of the management system. Performance appraisal is a man-made objects, designed to encourage the operators and the general staff. But the promotion of people's enthusiasm to play the fundamental goal remains is performance increase, and the performance of the final ways and means of improving still to be specific to the process and technical factors, therefore, performance Pingjia and performance management of the same fundamental purpose, its function is a two-in.
3 Business Performance Evaluation System Elements
论企业经营业绩评价系统的构建
(A) Evaluation of the main
Enterprise Performance conducted by a particular subject, and have specific purposes of the evaluation activities, this is the driving force behind Operating Performance issues, it Shiyi of enterprises and their related stakeholders Renshi based. In the knowledge economy, human capital is an important source of value-added enterprise value, shareholders, employees have the same commitment and business benefits associated with the risk, enterprises have become the financial capital and intellectual capital shared enterprise. Meanwhile, with the option to increase dispersion and mobility, large enterprises operating conditions of the impact on the national economy, leading enterprises and downstream enterprises of the influence and control, business relations between the development of strategic cooperation to enable enterprises to present a "social enterprise" features. In this way, business performance evaluation on not only the responsibility of the owner and the right, but has become workers, government, social solidarity, the focus of attention. Performance evaluation in accordance with the subject and purpose of the different, performance evaluation can be broken down into four areas: resource providers (include investors, creditors and employees, etc.) for the evaluation of business performance; potential investors on the business as an investment target value analysis; government management departments in order to provide business tax, environmental protection, social contribution for the evaluation of the main content; operators to carry out an internal management performance evaluation. This constitutes the main business of the four dimensions of performance evaluation.
(B) Evaluation of the object
Business performance evaluation system has two evaluation objects: The enterprise and managers, both connections and differences between the two. Results of the evaluation will inevitably have an impact on the evaluation of the object is related to its future direction and interests of the size. Evaluation of enterprises related to the business is expanding, maintaining, restructuring, contract or exit; on the relationship between the operator's assessment of their salaries, rewards and punishments, movements and so on. Evaluation by the evaluation of the main object is defined by need, such as the February 22, 2002 Ministry of Finance revised the five ministries, "Performance Evaluation of Enterprise Operation Rules" will be competitive enterprises overall business class as a evaluation of the object, but the specific evaluation object depending on the actual situation; State-owned Assets Supervision and Administration Commission promulgated on January 1, 2004 implementation of the "head of the central business performance evaluation Provisional Measures" will SASAC perform the function of the state-owned and state holding enterprises were listed for as object.
(C) Evaluation of objectives
Enterprise Performance Evaluation System goal is to guide the whole system operation and purpose, there is no clear objectives, the performance evaluation system will be in disorder. By evaluating the judgments Overall business conditions, sum up experience and strengths and weaknesses, deficiencies and gaps found, the diagnosis of the business, put forward measures and recommendations for improvement; the same time, performance evaluation can be based on past business sustainability and
论企业经营业绩评价系统的构建
growth of forecast, for the development, implementation of the enterprise's strategic objectives. In enterprise management, performance evaluation, based on the formulation of reasonable compensation programs to improve the business's income, the encouragement of their work enthusiasm.
(D) Evaluation
Evaluation Index System is the business performance evaluation system, the core of the problem, the system of indicators is the object of some aspects of the evaluation to evaluate the choice of indicators should be based on the characteristics of the object and goal of the inherent requirements of the system. Evaluation of various characteristics of the object itself, we can not, nor all the information necessary to understand it. As a useful tool, the system object of concern is the evaluation of aspects relevant to the objectives and evaluation. Both the financial aspects, but also non-financial aspects; both quantitative indicators reflect, but also qualitative indicators to reflect. Performance indicators are the basis for the implementation and objective basis. Conducting evaluation studies, the enterprises should pay attention to distinguish between evaluation and assessment of enterprise managers, because of the two types of objective evaluation of the evaluation object is different and should therefore be designed for two different types of evaluation index system of the object.
(E) Evaluation criteria
Evaluation criteria is to judge the merits of the baseline performance evaluation object. Evaluation criteria is produced under certain conditions, as the society progresses, the economy continues to develop as well as external
conditions change, the evaluation purpose, scope, and the starting point will change, as an evaluation scale of evaluation criteria will determine changes . From this sense, the evaluation criteria is changing. However, within a specific time and evaluation criteria need to be certain, should be relatively stable. Standards should be the benchmark for evaluating and planning, and should be based on objective performance rather than on the basis of subjective judgments. Now common performance evaluation criteria are: the standard annual budget, capital budget, standard, historical standard, the standard competition. In the specific selection criteria, and evaluation of the object should be closely linked, generally speaking, the evaluation of the object as the business, the historical level of standard and competitor standards, and evaluation of the object for business managers, it is usually more appropriate to adopt the annual budget standards.
(F) Evaluation
Evaluation method is the business performance of the specific means of evaluation. With the evaluation indicators and evaluation criteria, but also by some evaluation method to the evaluation indicators and evaluation criteria for practical application, to obtain a fair evaluation of the results. Not science. Reasonable evaluation method, evaluation indicators and evaluation criteria of evaluation have become isolated elements, also lost its relevance. Commonly used evaluation methods are: Comprehensive Index, comprehensive score. Coefficient to a comprehensive analysis of judgments law.
(G) The application of evaluation results
Enterprise Performance evaluation of the results, mainly used in the
论企业经营业绩评价系统的构建
following areas: (1) for the investor to exercise the option of the operator to provide an important basis. In the modern enterprise system, capital ownership and the right business the separation, because investors and information asymmetry between managers, investors must be based on business performance evaluation results, to appoint or remove the operators to provide basis for decision making. (2) effective to strengthen the regulatory and business process optimization. Through performance evaluation, to correct management of waste and error, to urge and assist the evaluation of the object to improve their management methods and procedures. (3) encourage enterprises to effectively provide a reliable basis. The results of performance evaluation as an important basis for rewards and punishments after the assessment, and incentive and as incentives to encourage managers to better plan our future goals to complete; the same time, performance evaluation allows managers to understand the results after the completion of the work to meet their achievement and encourage their morale.
4 Enterprise Performance Evaluation System
With the social and economic development, the business environment is undergoing unprecedented change, enterprise management philosophy and methods are undergoing a profound revolution. To adapt, theories and methods of performance evaluation is also undergoing a major transformation to meet the principal objective evaluation of the performance evaluation of business needs. On the current performance evaluation system business comments help us to improve and rational use of business performance
evaluation system and the direction of its development prospects.
(A) Corporate performance measurement system analysis
Early 19th century Alexander ? Wall in the "barometer of credit" and "ratio analysis of financial statements" of the proposed capability index in the evaluation of enterprise credit evaluation company when the financial benefit status; 20th century, 80's, from the American Management Accounting Committee the perspective of financial benefits such as 8 posted net income of corporate performance measurement indicators; Clive ? Dr. Emanuel and Dr. David Otl ey ? Contingency theory according to 17 indicators constituted by the "contingent performance measures" system; 1992 Robert Kaplan and David ? S ? ? P ? Norton invented the "balanced scorecard measurement approach," the first time, innovation and learning as an important evaluation index, the specific objectives and strategies, so that the operator From a broader area to review business performance, and promote the enterprises to establish long-term strategic vision.
China to meet the requirements of the development of economic reform, since the 20th century, people started paying attention to enterprises of 80 operational performance evaluation studies, such as the 1993 Ministry of Finance issued the "Corporate Finance General" system of financial indicators designed by the current ratio of the 8 indicators composition; in 1994 the Authority and other departments of state-owned assets issued to increasing the value of assets as the core of four index system; Ministry of Finance issued in 1995, economic evaluation index system of enterprise profit margin from the sales constitute 10 indicators; in 1999 the Ministry of Finance the four ministries promulgated the "Rules state capital performance
论企业经营业绩评价系统的构建
evaluation" and "state capital performance evaluation of operating conditions," state-owned enterprises were re-standardized performance evaluation focus on assessing the effectiveness of corporate financial status, assets, operating conditions, liquidity situation and development capacity four aspects of the situation, the return on net assets of the 8 basic indicators, Capital Maintenance and Appreciation amendments in 16 indicators and the basic quality of leadership council of the 8 indicators of three levels, namely, fully reflect the production operations and operators performance; five ministries in 2002 the Ministry of Finance revised "Corporate Performance Assessment action rules" by the return on net assets composed of 28 indicators, improved the solvency of enterprises and development of innovation capability assessment, so that the assessment system more objective and fair, more operational. Especially the "rules of state capital performance evaluation of" quantitative analysis, based on qualitative analysis of secondary, quantitative and qualitative analysis of mutual correction, thus forming a business performance evaluation of general conclusions. Using terms from the index, both financial indicators (indicators of basic indicators and amendments), but also non-financial indicators (comment indicator), which compared with 1995, the index system has made significant progress, however, the index system is also required further improvement. First, the evaluation system is too general and evaluation, regardless of its subject: the evaluation of enterprises and enterprise managers, regardless of the evaluation; on the investor on the management of external evaluation and internal evaluation, regardless; on the business
objective and fair assessment and incentive on the operator's subjective evaluation, regardless of so. Secondly, the evaluation system in use in the weight of the traditional design of the survey of experts (Delphi method) to determine the index of the fixed-weight method, based on fiduciary duty theory, the main demand for performance evaluation should include asset owners, major stakeholders and the enterprise itself , the demand for different subjects, the relative importance of each index is inconsistent and, therefore, should design multiple Quanshutixi, clearly defined and the scope of its Shiyongduixiang, Yi to meet the practical needs Pingjiagongzuo performance. Finally, in the target design, the evaluation system of the intangible assets (such as intellectual assets) and corporate sustainability due to inadequate attention, lack of appropriate indicators.
Laws and regulations in the countries to strengthen construction, accounting and management sector in China on business performance evaluation scholars carried out studies, such as: DU (1999) were designed financial, customer, process, research and development, quality, evaluation of staff, etc. indicators; Rui (2000) proposed a set "and non-financial aspects of the financial aspects of strategic business performance evaluation index system" of thinking; Meng Jianmin (2002) study domestic and international corporate performance evaluation based on the theory and practice, building the performance of Chinese enterprises Evaluation of the basic ideas and concrete ideas, and to the promotion and application of such issues as the study; Feng Lixia (2002) proposed to EV A as the core, the basic principle of using the Balanced Scorecard to establish and improve the state-owned Enterprise Performance Measurement System initial plan; Li Ping Li (2001),
论企业经营业绩评价系统的构建
the operator specializing in the performance evaluation methodology. They studied the limitations of the process of main features: on the one hand scholars in their respective areas of phase separation is now studying the issue, between the reference and the intermediation theory is not enough; the other hand, the application of results of specific applications of the environment and not enough.
(B) Enterprise performance evaluation system vision
China's Enterprise Performance Evaluation System, should learn from foreign countries is relatively mature evaluation system based on the commitment to integrate with China's national conditions, the formation of scientific, operational, performance evaluation system is compatible applicability. System Building subject to North "new institutional economics" in the system innovation "path dependence" principle, meaning that any effective system has been the history of innovation and choice are the accumulation and continuation, are relying on constantly revised and improved to maintain strong vitality. Any use of the environment aside institutional constraints Africa is the failure of system innovation, system innovation can only be built on the existing basis of understanding. The basic idea is as follows: (1) The theory of business performance evaluation of basic research. Construction of the theoretical framework of performance evaluation systems to define performance evaluation of the different subject and perspective, clear evaluation objectives. (2) domestic and international comparative study of performance measurement methods. On our strengths and weaknesses of the current evaluation system based on the performance
evaluation system developed Western countries learn from successful experiences with Chinese characteristics, seeking to establish evaluation index system. (3) learn from related disciplines Nutrient Innovation Performance Measurement System. Performance Indicators on the future of Jiang motivation in the search for business value, based on building a kind of Kuangjiatiji, effective "Zuhe" multiple targets, Er the system's construction is Yilai economics or management theory, accounting Xuezhe is from there Huoqu nutrients to think about performance evaluation indicators. (4) the establishment of multiple subjects for Enterprise Performance Evaluation System. Quantitative calculation and method of combining subjective judgments to determine the target system and the weight of a reasonable to explore the evaluation model to fit computer program operations and make it easy to use.
As mentioned earlier, business performance for a certain period of business operation efficiency and the performance. Therefore, business performance evaluation system should include evaluation of the level of business efficiency and the performance evaluation of two levels, using multi-level index system and multi-factor correction methods itemized, comprehensive and in-depth analysis and development related to business many factors. This article discussed here only index system design. The level of business efficiency mainly in profitability, capital management capacity, solvency and ability to develop follow-up, this level is the enterprise's investors, creditors and government departments and evaluate the performance of the subjects of evaluation. Operator performance primarily through its management company during the course of business, growth and development
论企业经营业绩评价系统的构建
achievements and contributions to manifest, objective evaluation of incentive for the establishment of the operator restraint mechanism and services.
Performance evaluation should be based on objective and true information on the basis of accounting. Business performance is mainly produced and provided by the accounting system, so the performance evaluation will rely heavily on accounting information in this platform. Performance evaluations based primarily on accounting information, the limitations of the existing accounting information to some extent, restricted the development of performance evaluation. The development of performance evaluation, urgent need to improve financial reporting and accounting information content of the expansion. Performance evaluation should focus on the legitimacy of the process, rationality and science, and related design and performance evaluation program evaluation did not choose to pay attention to strengthen the whole process of accounting information generated assessment. Evaluation of Management is the world's business and the accounting profession as a major theoretical and practical issues in China is still at the elementary stage, needs to perfection. Evaluation System to serve the development of business management and economic activities of Xu Yao, Jue Ding it is a reflection of the type of development, its vitality only in times of Bianhua can a maintained effect. Strengthening its related theories and research, so evaluation of systematic and scientific theory, the establishment of an effective performance evaluation system to effectively guide the business to facilitate performance evaluation practice, and more fair to evaluate the financial position and results of operations to urge enterprises
to improve management, increase economic efficiency.
中文译文
论企业经营业绩评价系统的构建
企业作为盈利性组织，其目标是追求经济效益，企业的经济效益集中体现在经营业绩上。业绩，也称为效绩，绩效、成效等，反映的是人们从事某一活动所取得的成绩或成果，经营业绩是企业在一定时期内利用其有限的资源从事经营活动取得的成果，表现为企业经营效益和经营者业绩两方面。《辞海》中对“评价”的解释是：“评定货物的价格、还价。今也指衡量人物或事物的价值。”价格是价值的货币表现，评价实际上是一个判定价值的过程，就如《现代汉语词典》中的解释：“评价”是“评定价值高低、评定的价值”，管理活动中的评价是指根据确定的目标来测定对象系统的属性，并将这种属性变为客观定量的价值或者主观效用的行为。评价作为判定人或事物价值的一种观念性活动，包括确定评价目的、选定评价标准(或评价参照系统)，获取评价信息，形成价值判断四个环节。
企业经营业绩评价是指运用科学，规范的评价方法，采用特定的指标体系，对照统一的评价标准，按照一定的程序，进行定量及定性分析，对企业一定经营期间的经营效益和经营者业绩作出真实、客观、公正的综合评判。它是评价理论方法在经济领域的具体应用，它是在会计学和财务管理的基础上，运用计量经济学原理和现代分析技术而建立起来的剖析企业经营过程，真实反映企业现实经济状况，预测企业未来发展前景的一门科学。建立和推行企业经营业绩评价制度，科学的评判企业经营成果，有助于正确引导企业经营行为，帮助企业寻找经营差距及产生
课程名称：管理信息系统 论文题目：咨询企业管理信息系统分析院系：经济与管理学院 学号：20105125059 姓名：邓秋霞 班级：10级工商管理班
咨询企业管理信息系统分析 咨询企业需要管理信息系统作为智力服务型企业,咨询企业是根据用户的要求,在收集、筛选、处理各种信息的基础上,运用科技知识、科学决策与科学管理的相关知识,采用现代技术与方法,通过咨询人员的创造性劳动,为政府、企业、社会团体和个人解决其面临的科技、经济、社会及生活等问题的企业。可以说,信息是咨询企业进行“生产”的主要原料之一。随着信息技术与网络技术的飞速发展与普及,政府行政管理、社会公共服务、企业生产经营逐步数字化与网络化。信息资源的获取与利用已超越传统的手工方式与纸制文献的束缚,取而代之的是多种多样载体的信息、信息量的几何倍数增长、信息变化的快速度与大量信息分散无序的状态。面对信息环境的变化与竞争环境的激烈,咨询企业如何能在提高咨询质量的同时缩短咨询时间,以提高企业的信誉与客户的满意度;如何获得更多的客户信息与争取更多的客户;如何提高企业的科学管理水平,这些都是咨询企业所必须面对的问题。现代信息技术的辅助性作用可以给咨询企业很大的帮助,由人与计算机共同组成的能进行信息的搜集、传递、存储、加工、维护和使用的管理信息系统会对大量信息进行统计、分析、存储与交流。咨询人员可以利用它的方便与快捷,尽量减少手工劳动,提高工作效率和工作质量。同时,咨询企业也是一个多层次多项目组的结构,而管理信息系统则是各层次、各项目组间相结合、相协同的“粘合剂”。
通过管理信息系统,一方面进行纵向的上下信息通,把不同环节的经济行为协调起来;另一方面进行横的信息传递,把各部门、各项目组的经济行为协调起来这样,使整个企业成为一个有机的整体,大大提高企业竞争实力。 咨询企业管理信息系统实现的功能信息处理功能咨询企业管理信息系统能对企业需求的多种形式的息进行收集、加工、整理、存储和传输,以便向咨询人及时准确全面地提供各种所需信息服务。它对基础数据行严格的管理,要求计量工具标准化、程序化和方法化使用,从而确保信息流通顺畅。事物处理功能咨询企业管理信息系统能优化分配包括人力、物力财力在内的各种资源,高效地完成日常事物处理业务。计划功能咨询企业管理信息系统针对不同的管理层提出的不要求,为项目组提供不同的信息并对其工作进行合理的划和安排,保证了管理工作的效果。控制功能咨询企业管理信息系统能对整个企业的各个部门、个环节的运行情况进行监测和检查,比较计划与执行的异,及时发现问题。通过分析出现偏差的原因,采取及适当的方法加以纠正,从而保证企业预期目标的实现。预测功能咨询企业的管理信息系统不仅能实测企业现在的经营管理情况,而且能利用各种信息,对企业未来的发展与市场变化做出适当的预测。 咨询企业管理信息系统的总体设计数据库技术、分布式处理和网络技术是实现综合信系统的基础,而正确有效的设计方法是实现综合信息系的保证。笔者设计的管理信息系统是以动态数据库以及数据中
外文翻译 原文 Strategies for distinctive brands Material Source: Journal of Brand Management Author:Judith Lynne Zaichkowsky ABSTRACT Brand identity complements brand equity and it forms an important part of the strategic management of brands. Identity elements include a well-known brand name, logo, font type, symbols, colour, shape, as well as unique product and benefit descriptions. These different elements can contribute to distinct consumer perceptions of various brands in the marketplace and help to differentiate brands from competitors. Brand managers need to start with a vision of what they want their brand to represent and then use the appropriate identity elements to build the brand. Some brand identity components may be influential to choice at the subconscious level of consumers, and therefore the understanding of individual psychological processes of perception and social meaning is required by brand managers. Keywords: brand equity ; brand identity ; logos ; brand names ; packaging INTRODUCTION Much literature in the area of branding has focused on brand equity and its importance to strong brands. Although everyone agrees that understanding and creating brand equity is essential for marketing, very little academic attention is paid to understanding the importance of brand identity and its relation to brand equity and brand management. Brand identity is the visual picture and meaning derived from the visual impact of the brand. For the consumer to identify brands with their respective manufacturers, the brands must be sold with distinctive features supplied by that particular manufacturer. Strong and unique links to one source is what complements and protects brands from being interchangeable in the marketplace. Brand differentiation, or identity, may be achieved through a well-known brand name, logo, typeface, symbol, colour, shape, distinctive design of the package or product, as well as product benefit descriptions known as unique selling points
企业管理结课论文 题目：杜邦公司的组织发展及对我国企业的影响 学号: 201012418 姓名：娄艳晓 日期：2013年4月12日 指导老师:董飞
目录 摘要 (3) 正文 (4) 一、美国杜邦公司简介 (4) 二、公司各阶段发展概况 (4) 三、组织结构变迁 (5) 四、对中国企业的启示 (9) 五、参考文献 (10)
摘要：杜邦公司（DuPont Company，简称DuPont）：是一家科学企业，提供以科学为基础的产品及服务。成立于1802年的杜邦公司致力于利用科学创造可持续的解决方案，让全球各地的人们生活得更美好、更安全和更健康。杜邦公司的业务遍及全球90多个国际和地区，以广泛的创新产品和服务涉及农业与食品、楼宇与建筑、通讯和交通等众多领域。 2012年在财富世界500强排行榜中排名第270位。[1 两百年前，杜邦主要是一家生产黑火药的公司。一百年前，他们的业务重心转向全球的化学制品、材料和能源。今天，在杜邦进入第三个百年时，杜邦提供的是能真正改善人们生活、以科学为基础的解决方法。只要仔细地看一看您家中周围的一切，您就会发现杜邦的印迹。 他们适应变化的能力和对科学永无止境的探索，使得他们在两个世纪的历程中成为世界上最具创新能力的公司之一。企业的组织结构历经变革，其根本点在于不断适应企业的经营特点和市场情况的变化。杜邦公司所创设的组织结构，曾经成为美国许多公司包括著名大公司的效仿模式，并反映了企业组织结构发展演变的一般特点，然而，面对不断的变化、创新和发现，他们的核心价值却始终保持不变，这就是致力于安全、健康和环境、正直和具有高尚的道德标准以及公正和尊敬地对待他人。 关键词：杜邦公司企业组织结构中国家族企业管理理念
企业成本控制外文翻译文献(文档含英文原文和中文翻译)
译文： 在价值链的成本控制下减少费用和获得更多的利润 摘要： 根据基于价值链的成本管理理念和基于价值的重要因素是必要的。首先，必须有足够的资源，必须创造了有利的价值投资，同时还需要基于客户价值活动链，以确定他们的成本管理优势的价值链。其次，消耗的资源必须尽量减少，使最小的运营成本价值链和确保成本优势是基于最大商业价值或利润，这是一种成本控制系统内部整个视图的创建和供应的具实践，它也是一种成本控制制度基于价值链，包括足够的控制和必要的资源投资价值的观点，创建和保持消费的资源到合理的水平，具有价值的观点主要对象的第一个因素是构造有利的价值链，从创造顾客价值开始；第二个因素是加强有利的价值链，从供应或生产客户价值开始。因此它是一个新型的理念，去探索成本控制从整个视图的创建和供应的商品更盈利企业获得可持续的竞争优势。 关键词：成本控制，价值链，收益，支出，收入，成本会计 1、介绍 根据价值链理论，企业的目的是创造最大的顾客价值；和企业的竞争优势在于尽可能提供尽可能多的价值给他们的客户，作为低成本可能的。这要求企业必须首先考虑他们是否能为顾客创造价值，和然后考虑在很长一段时间内如何创造它。然而，竞争一直以“商品”（或“产品”）作为最直接的载体，因此，传统的成本控制方法主要集中在对“产品”和生产流程的过程。很显然，这不能解决企业的问题，企业是否或如何能为客户创造价值。换句话说，这至少不能从根本上解决它。 因此，企业必须首先投入足够的资源，以便他们能够创建客户值取向，然后提供它以最少的资源费用。所以在整个视图中对价值创造和提供整体的观点来控制成本，它可以为客户提供完美的动力和操作运行机制运行成本的控制，也可以从根本上彻底克服了传统的成本控制方法的缺点，解决了无法控制的创造和供应不足的真正价值。基于此，本文试图从创作的整体观讨论成本控制提供价值并探讨实现良性循环的策略，也就是说，“创造价值投资成本供应价值创造价值”。 2、成本及其控制的基于价值链理念 2.1基于价值链的成本观念 根据价值链理论，如果企业是要被客户接受，它必须创造和提供能满足其客户的价值。因此，成本（价值或资源支付费用）这不离为创造和提供顾客价值的活动，其活动的价值链。因此，我们应该从价值链角度看成本的重要。
品牌联合的策略 摘要：近年来，品牌联合战略受到越来越多企业的青睐，已经被广泛应用在餐饮、零售、石油、便利店，汽车服务等行业．本文就品牌联合的策略，在前人的研究结成果上，以具体的实例更进一步的对品牌联合的策略、模式及优势问题进行阐述,并且提出自己的一些建议。 关键词：品牌联合品牌联合模式品牌联合优势 “90年代是联合的时代”，管理大师彼得·德鲁克曾如此告诫当今的营销管理者。未来的商业竞争不仅仅局限于某一品牌与另一品牌的单一竞争，还面临着许多品牌族群的联合竞争。如今，那些强势品牌与在其他领域的强势品牌联合，来创造出高于自身优势的竞争力，以此来达到“l+l>2的协同效应。作为一种重要的品牌资产利用途径，品牌联合的主要目的是借助其他品牌所拥有的品牌资产来影响消费者对该品牌的态度，进而提高质量感知和购买意愿，借以改善品牌形象或强化品牌特征。 2002年开播于凤凰卫视的电视谈话节目<鲁豫有约》却在竞争中不断发展壮大，始终保持着超高的人气，成为了中国电视谈话节目的一个标杆性的品牌。《鲁豫有约》能够在激烈的竞争中突围，和该节目所拥有的成熟的制作班底以及不断进取的团队精神密不可分。在不断变换的竞争形势中，他们总能用敏锐的触觉找准时机，不断对节目进行适当的调整，使节目常变常新，避免走入兴盛时期后的衰退期。2005年，<鲁豫有约》就曾进行过一次大的改版，将节目定位从采访精英人士转为走向平民大众，并将节目从只在凤凰卫视播出转为在30个省级电视台联合播出。这次改版让节目避免了话题枯竭的尴尬，也扩大了节目的收视范围。2008年，《鲁豫有约》再次谋求新的转变，这次他们选择的是跟湖南卫视联姻，希望中国第一电视谈话节目品牌和中国第一娱乐频道品牌的合作能够再次擦出绚烂的火花。 《鲁豫有约》与湖南卫视的这次合作可以被视作一个节目品牌与一个频道品牌之间的品牌联合，这种联合代表了后频道时代频道区隔不断弱化的新形势下节目营销发展的新趋势。这个电视节目的强强联合，给我们很多启示，在这个经济高速发展的时代，信息更新速度之快，没有合作没有联合，不可能有很大的发展。所以越来越多的商家不得不另谋出路，于是品牌联合应运而生。 一、何为品牌联合？
企业员工信息管理系统论文 摘要及关键字 摘要： 员工管理系统是典型的信息管理系统(MIS),其开发主要包括后台数据库的建立和维护以及前端应用程序的开发两个方面。对于前者要求建立起数据一致性和完整性强、数据安全性好的库。而对于后者则要求应用程序功能完备,易使用等特点。 经过分析,我们使用 MICROSOFT公司的 VISUAL BASIC开发工具,利用其提供的各种面向对象的开发工具,尤其是数据窗口这一能方便而简洁操纵数据库的智能化对象,首先在短时间内建立系统应用原型,然后,对初始原型系统进行需求迭代,不断修正和改进,直到形成用户满意的可行系统。 整个系统从符合操作简便、界面友好、灵活、实用、安全的要求出发。 论文主要介绍了本课题的开发背景，所要完成的功能和开发的过程。重点的说明了系统设计的重点、设计思想、难点技术和解决方案。 Abstract The system of managing census register file is a typical application of managing information system （know as MIS）,which mainly includes building up data-base of back-end and developing the application interface of front-end. The former required consistency and integrality and security of data. The later should make the application powerful and easily used. By looking up lots of datum, we selected Visual Basic presented by Microsoft because of its objective tools in Win32. VB offered a series of ActiveX operating a data-base. It can give you a short-cut to build up a prototype of system application. The prototype could be modified and developed till users are satisfied with it. 关键字： 员工管理系统，数据字典,数据结构,资源管理 目录 摘要及关键字 (1) 第一章前言 (3) 1.1本课题的意义 (3) 1.2当前企业员工管理软件的现状 (3) 1.3选择本课题的目的 (3) 第二章开发运行环境及相关理论知识 (4) 2.1运行环境 (4) 2.2开发工具及平台 (4) 2.3相关理论知识 (4) 2.3.1 Visual Basic 6．0简介 (4)
企业管理概论课程论文 Revised as of 23 November 2020
《企业管理概论》课程论文 题目：论企业创新及创新管理 必要性和现实矛盾 无锡太湖学院汉语言文学专业 班级：汉语121 学号：1232026 学生姓名：周凯 二〇一五年六月 论企业创新及创新管理必要性和现实矛盾 在市场竞争条件下，企业取胜的一个重要因素是创新。通常讲的“人无我有，人有我新，人新我好，人好我快”便是企业创新的重要表现。 按照熊彼特的观点，经济活动有两种类型：一种是经济循环，在这种状态下，企业的总收入等于总支出，整个生产过程循环往复，周而复始，企业没有发展；另一种是经济发展，它的基本动力便是创新。其实，追求发展是企业创新的主要动力。 随着经济与科技全球化进程的加快，企业技术创新已经成为企业提高核心竞争力与发展速度的重要动力和源泉。企业技术创新过程包含多个环节，受到企业资源、时间等诸多限制。在不同环节面临不同选择。事物的主要矛盾是推动事物发展，尤其是实现企业创新的动力源。因此，掌握企业技术创新活动过程中的主要矛盾问题，并提出相应的解决方法对促进企业创新具有重要现实与指导意义。我国企业对于技术创新的认识与开展尚存在很多不足，尤其在解决技术创新过程中的矛盾问题方面更是存在
许多亟需解决的问题，并没有形成一套完整、健全的解决矛盾的方法。一方面缺乏对矛盾产生原因及影响因素的详细分析，一方面对矛盾问题的解决只是停留在定性分析及意见和策略指导方面，缺乏定性与定量相结合的解决办法。为此，本文运用系统分析的思想方法对技术创新以及矛盾的相关理论及动态研究进行了总结。对技术创新的内涵和特征以及矛盾的内涵、特征和技术创新过程中产生矛盾的原因进行了系统的分析。 知识经济时代，创新已成为企业谋求生存与发展的战略选择，创新资源是企业开展创新活动的基础与保障，对企业创新绩效具有重要影响。价值创造要将潜在资源转化为具体收益，资源本身并不会自然创造价值，需要组织将各种资源加以应用、整合。如何对企业创新资源进行有效管理，保障创新资源能够按照企业创新战略要求实现及时供给，以及根据任务性质实现创新资源的有效利用，成为企业当前面临的重要任务。 一、企业创新的含义 创新并不是新的概念，早在1912年哈佛出版的《经济发展理论》中，熊彼特就已经提出了“创新”的概念，并将其定义为“在经济活动中引入新的思想、方法以实现生产要素新的组合。”熊彼特指出：“创新活动是在经济活动本身中存在着的某种破坏均衡而又恢复均衡的力量。”熊彼特在创新理论的分析中，将企业的创新活动划分为以下五个方面： （1）引入一种新的产品或赋予产品一种新的特性。 （2）采用一种新的生产方法，它主要体现为生产过程中采用新的工艺或新的生产组织方式。这种新的方法绝不仅仅只是建立在新的科学发现的基础之上，它也可以是存在于商业上处理一种产品的新的方式之中。
Enterprise Human Resources Management System Design And Implementation Abstract: Human resource management system is the core content of modern enterprise management. With the rapid development of the computer information technology and unprecedented prevalence of electronic commerce mode，the competition between enterprises is turning from visible economic markets to the network. Developing the human resource management system supported by computer technology，network technology and information technology can not only improve the skill of human resource management and the efficiency of the enterprises but also make human resource management modern and decision sciencefic,Modern human resource management uses B/S mode to avoid C/S modes short coming of difficult in maintdning and reusing.According to the functional requirements of the actual project,this article specificly state the analysis of system,the general desigin of the system,the detail design of system and the practice of the system. The development of the system is the practice of MVC design ideas, maing using the Jsp+Servlet+JavaBean form of development.Jsp is the practice of MVC design ideas’view,in charge of receiving/responding the request of the customer.Servlet mainly responsible for the core business control of the whole system is the practice of the vontroller of MVC design idea to take charge of the statistics and rules of the whole system. In the practice of the system, somr open-source projrcts,such as the Ajax technique,JfreChart statements,fileupload technology,has been used. Using the modern human resource management theropy and analysising the actual situation, comparing the current situation of human resource management system, a huaman resource contents of management system basied on the Internet/Intranet has been designed. The main management,attendance management training more efficient statistics. Keywords:human resource management; B/S mode; Open-source projects; MVC mode. 摘要 人力资源管理系统是现代企业管理的核心内容。随着计算机信息技术的高速发展，电子商务模式的空前盛行，企业之间的竞争也从有形的经济市场转向了网络。开发以计算机技术、网络技术、信息技术支持的现代人力资源管理系统，既能提高企业人力资源管理的技术含量和企业的办事效率，也能使人力资源管理能够进入现代化、决策科学化的进程。现代人力资源管理系统采用了B/S模式，可以避免C/S模式的重用性差、维护难度高的缺点和
西安财经学院管理学院学年论文 题目信息管理系统在企业中的作用 姓名学号李路丹1002100211 指导教师邢喜荣 专业信息管理与信息系统 系别信息与物流管理系 西安财经学院管理学院信息与物流管理系 2013 年 3 月 论文提要 在人类进入信息时代的今天,信息和信息技术已成为社会发展的基本动力,因特网的蓬勃发展和电子商务的迅速崛起,数字化、网络化、电子化正在成为世界由工业社会走向信息社会的新的经济运行模式。企业信息化成为中国信息化领域最受关注的发展重点,并被明确为我国“信息化带动工业化”战略国策的实施重点。信息是现代企业的重要战略资源,也是企业管理的基础。在网络经济时代,一个企业现代信息技术水平的高低,将成为企业竞争力强弱的重要标志。 信息管理系统在企业中的作用 李路丹 摘要:企业的计算权脑息管理系统建设应矫拄企业的特点。找准切入点。重.点介绍了企业ERP模型及数据结构模型。 关键词:计算机信息管理系统;企业;应用;
随着信息技术的飞速发展,企业信息化建设在理论和实践上也发生了深刻的变化。从MRP.MRPII、CIMS、到ERP理论和概念的提出,我们深刻的感受到企业信息系统在理沦上已经走出了传统软件工程的框架。而是从管理的内涵和企业资源变化规律入手,建立起符合计算机特点的管理模式。 一、信息化建设给企业管理带来本质性的变化。 1.企业管理对象分析企业资源我们可以看成ERP系统管理的对象或企业管理对象。以往企业信息系统建设需求分析都是从业务流程开始的,对企业管理对象没有—个全面认识,很容易走上MIS建设的老路。因此需求分析首先应了解和分析企业管理的对象。 从企业信息系统的角度和企业的主要任务来看,企业的管理对象可分为两大类:—类是流动的管理对象,—类是静态的管理对象。流动的管理对象,主要有三种:它们是物流、资金流和信息流;静态管理对象则较多。但主要有固定资产、员工、档案等内容。这两大类管理对象各有其自身的特点。 2.企业ERP模型企业信息系统可分为三个层次来考虑。 第—个层面是数据的采集层面,它的主要任务是完整、准确和及时地反映管理对象的变化和运动,无论业务流程是如何实现的,只要管理对象状态变化得以确认,则变化信息应及时的在信息系统反映出来。因此,我们在做系统分析时,第一步要做的工作是系统地描述管理对象状态变化和运动的流程。以此来确定企业信息系统的数据采集点,从而进一步的确认采集的内容和额度,确定历史数据的储存和利用方法。 第二个层面是对企业各个管理业务,管理流程和控制方式的设计,这是企业信息系统设计的难点,管理对象的变化应该是按照企业的需要和计划来进行的,也就是说是完全受控的,而管理业务流程则又是多变和复杂的,它不仅和管理对象有关,而且和人、管理方法、市场、社会环境有关。
品牌营销外文翻译文献(文档含中英文对照即英文原文和中文翻译) 译文： 品牌 消费者总有关于产品可用性、质量和可供选择的价格的不完全信息。这样的“不完美的信息”导致他们依靠那些减轻获取产品信息的费用的品牌。由于依靠名牌和伴生的公司名誉，每次购买时，消费者没有搜寻或调查产品就能做出合理的购买。 许多经济学家惊叹这样一个事实：消费者在名牌上投入了如此的信赖。问题是，如同这些经济学家看见的，消费者的信赖给了公司建立超出他们能收取的价格的品牌“市场力量”。因为这些经济学家宣称要“真实地”辨别产品，当公司以独特的名牌、相关的广告和积极的竞争来“区分”他们的产品，他们能够比其他人得到更多。名牌引导消费
者在不同的产品之间进行那些经济学家认为的人为的分别。公司因为品牌而受到尊敬，因此，名牌能使企业在提高价格的情况下而不会失去重大的销售额。 品牌导致消费者经常根据现实世界和“完美的”信息世界之间的比较而付出不必要的多余地的高价，那里同一个行业内的每个公司都承担出售相同的、没有品牌的“同类”产品。这些是在“完善的竞争模型，”作的假定，及有时供经济学家使用的简化的构建。虽然不完美信息是完全自然的和不可避免的。许多经济学家认为完善的竞争的绝佳状态是衡量政策是否理想的评判标准。那是因为在完善的竞争之下公司没有任何力量抬高交易价格。如果公司提高了他们的产品的价格甚至只比市场价格高一分，它都将什么也卖不出去。因此，在完全竞争情况下，消费者不会支付更高一分的价格购买在其他任何地方以更低的价格能买到的相同的产品。毫不奇怪，假定同类产品是理想的，导致以品牌区分产品而减少消费者福利的不正确涵义。那么，反过来，导致由哈佛经济学家爱德华·H 1956年主张的政策——商标不应该被强制执行。 但是，越来越多的经济行业认识到了假定产品是相同的存在着问题。你无法理解由没有下降的品牌效应为其服务的经济目的假定，我们居住在消费者都知晓的完全信息的世界。实际上，消费者没有充分的掌握信息，并且他们也知道他们并没有掌握完全的信息。因此，他们重视公司的名誉——并且他们愿意支付更多在那些一直供应高质量产品、拥有良好声誉的生产商的产品上。通过这种做法，消费者不会不合理行动。他们简单地设法保护自己没有必须用许多时间去学习获得关于各个公
现代企业管理论文范文(1) 现代企业管理的重点：可持续成长 论文论文摘要：到目前为止，现代企业管理的重点有企业效率、企业利润、企业职能和企业行为等等。在今天，现代企业管理应该以“可持续成长”为重点，因为企业的可持续成长已经成为现代企业所追求的核心目标。应该说，可持续成长目标的出现，与现代企业的进化发展阶段有着密切联系，因而它是特定企业而不是所有企业追求的核心目标。本文在此基本认识之上，阐述可持续成长的概念，并对持续成长的可能性、企业用人和企业文化对企业可持续成长的重要性以及企业成长的管理等主要方面进行了探讨。 关键字词：发展、可持续成长、企业寿命、企业文化、多层团队系统 一、引言 企业管理的发展历史，基本是伴随企业的成长历史而展开的。在企业的不同成长阶段，都有与其相适应的核心目标和管理重点。那么，现代企业的核心目标及其相应的管理重点是什么呢？从现代企业经营方向来看，以企业利润最大化为核心目标的传统企业正在逐渐退出历史舞台，未来能在市场上站住脚的必然是以可持续成长为最高目标和最高追求的现代企业。因此，现代企业管理的重点必然是“可持续成长”。随着世界经济结构的逐步调整，企业将站在新的平台上发展，这就要求企业具有新的眼光，顺应时代潮流，虽然世界经济结构调整给我们带来了严峻的挑战，但是也提供了巨大的机遇。因此，在未来的企业竞争中，谁率先调整了企业结构，适应了企业“可持续成长”的管理体系，谁就能在竞争中立于不败之地。 二、企业可持续成长的理解 从经济学角度讲，经营者的利益主要存在于企业的持续成长之中，经营者一旦失去了企业，就失去了他们的一切，所以，从利益驱使机制看，可能再没有比经营者更关心企业生存发展的利益群体存在了。由此可见，这个经营者阶层的首要追求或者说他们的梦，就是企业的可持续成长了。 （一）发展的含义 理解企业的可持续成长必须首先理解“发展”这一基本概念。我们把企业看作是一个由有着共同目标的利益群体组成的有机体，因而可以用相当于人的生存与发展的“发展”一词来表现企业的存续状态。一般认为，企业发展包括两层含义：一是“量”的扩大，即经营资源单纯量的增加，表现为资产的增殖、销售额的增加、盈利的提高、人员的增加等；二是“质”的变革与创新，指经营资源的性质变化、结构的重构、支配主体的革新等等，如企业创新能力的增强、对环境适应能力的增强等。即企业发展不仅表现为企业变得“更大”，而且更重要的是变得“更强”、“更新”。对于企业可持续发展来讲，“质”的变革或创新可以说是最为核心的内容。量的扩张只是成长的结果，可持续强调的是成长的过程。只有保证了一个良好的成长过程，才能有不断的成长结果。 （二）可持续成长的含义
外文文献翻译译文 一、外文原文 Corporate Performance Management Abstract Two of the most important duties of a chief executive officer are (1) to formulate strategy and (2) to manage his company’s performance. In this article we examine the second of these tasks and discuss how corporate performance should be modeled and managed. We begin by considering the environment in which a company operates, which includes, besides outside stakeholders, the industry it belongs and the market it supplies, and then proceed to explain how the functioning of a company can be understood by an examination of its business, operational and performance management models. Next we describe the structure recommended by the authors for a corporate planning, control and evaluation system, the most important part of a corporate performance management system. The core component of the planning system is the corporate performance evaluation model, the structure of which is mapped into the planning system’s database, simulation models and budgeting tools’ structures, and also used to shape information contained in the system’s products, besides being the nucleus of the language used by the system’s agents to talk about corporate performance. The ontology of planning, the guiding principles of corporate planning and the history of ”MADE”, the corporate performance management system discussed in this article, are reviewed next, before we proceed to discuss in detail the structural components of the corporate planning and control system introduced before. We conclude the article by listing the main steps which should be followed when implementing a performance planning, control and evaluation system for a company. 1.Introduction Two of the most important corporate tasks for which a chief executive officer is p rimarily responsible are (1) to formulate strategy and (2) to manage the company’s performance. In this article we examine the second of these tasks and discuss how
1 引言 在这个信息迅速膨胀的社会，各行各业所要管理、涉及的数据信息量越来越多、越来越大。随着当前许多的中、小型企业的发展壮大，员工的数量也在不断的增加。随之而来的管 理成本也在不断的提高。考虑到当前大量企业的人事管理尚处于手工作业阶段，不但效率低下，还常常因为管理的不慎而出现纰漏。因此根据部分企业提供的需求，设计此企业人事管理系统，以帮助企业达到人事管理办公自动化、节约管理成本、提高企业工作效率的目的。 企业人事管理系统是典型的管理信息系统(MIS) ，其开发主要包括后台数据库的建立和 维护以及前端应用程序的开发。对于前者要求建立起数据一致性和完整性强、数据安全性好的库。而对于后者则要求应用程序功能完备,易使用等特点。企业人事管理系统可以提供丰 富的功能，降低企业人事管理工作的强度，提高企业人事管理工作的效率，并依靠系统的网络功能为人事管理的使用创造良好的条件，从而能够适应企业人事管理的要求，推动企业人事管理的信息化建设。根据大多数企业人事管理的需求，本论文就该人事管理系统的设计与 实现进行了分析探讨：首先对系统的需求分析做了叙述，然后介绍了系统的设计和实现，最后进行了系统测试。该企业人事管理系统采用基于客户端/ 服务端（C/S）模式开发，服务端采用SQLServer2005 数据库服务器作为数据处理和存储平台，客户端应用程序采用Visual https://www.doczj.com/doc/f09209817.html, 2005 进行开发，开发语言选用C＃。用户必须使用客户端应用程序才能对服务端 数据进行操作。 2 企业人事管理系统开发基础 2.1 管理系统简介 2.1.1 管理信息系统 管理信息系统（MIS）是一个由人、计算机等组成的能进行信息收集、传递、存储、维 护和使用的系统。管理信息系统是信息系统的一个分支之一，经过30 多年的发展，已经成为一个具有自身概念、理论、结构、体系和开发方法的集管理科学、信息科学、系统科学及 计算机科学等覆盖多学科的综合性学科。 管理信息系统的结构通常由四个部分组成：信息源、信息处理器、信息用户和信息管理者。管理信息系统的主要任务一般要实现对基础数据的严格管理，确定信息处理过程的标准化，高效的完成日常处理业务、优化分配各种资源，包括人力、物力、财力等。MIS 是一个
品牌营销战略参考文献和英文文献翻译 目录外文文献翻译..............................................................................................1 摘要..........................................................................................................1 1. 品牌战略内涵与其功能意义.......................................................................2 2. 我国企业品牌发展概况..............................................................................3 2.1 国内品牌与国外品牌相比存在着很大的差距............................................3 2.2 品牌发展缺乏整体规划. (4) 2.3 产品质量低下品牌个性不足缺乏创新和发展能力.....................................4 2.4 品牌发展策略存在误区. (4) 3. 企业品牌策略选择..................................................................................6 3.1 树立正确的品牌竞争意识着力提高品牌竞争能力......................................6 3.2 搞好品牌定位培养消费者品牌偏好与品牌忠诚.. (6) 3.3 遵循品牌设计规律注重品牌形
现代企业管理论文 ——我对“管理”的认识 院系： 班级：通信工程11-01 姓名： 学号：
我对“管理”的认识 通过对本学期的现代企业管理课程的学习，使我对“管理”进行更清楚的认识，同时，通过对案例的分析和师生之间的互动，使我们具体了解到，如何领导下属，管理下属，成为一名合格的领导者；如何处理自己与领导的关系；如何处理好自己与工作的关系；如何做事，如何做人等。我个人觉得现代企业管理最主要的，包括几个关键字，管理与决策者、企业文化、经营策略与战略，自己独特的商业模式。 “管理”，顾名思义，指的是通过计划、组织、指挥、协调、控制及创新等手段，结合人力、物力、财力、信息等资源，以期高效的达到组织目标的过程。 管理的主体是管理者，也是管理活动的发起者与执行者。作为一名合格的管理者，则必须要有高于下属水平的素质，包括知识素质，品德素质，基本技能及体能素质，同时，具备个人的能力，包括与下属的沟通能力及表达能力，分析及解决问题的能力，应变能力等等，具备独特的个人魅力，成为企业的核心人物以及精神上的支柱。因此，良好的管理、决策者是相当重要的，就像以创新而文明的品牌iphone,为何提起苹果，我们最先想到的是乔布斯，而乔布斯的去世在世界各地引起广泛的响应，从而使我们更加关注苹果呢？Steve jobs说过一句著名的话：“你的时间有限，所以不要为别人而活，或者就为改变世界。”也许，正是这种大无畏的精神使公司能够推出令广大用户喜爱的Macintosh电脑，同时，即使在金融风暴时，依然一直稳居福布斯全球高绩效公司榜单之首，成为“有魔力的苹果”吧！ 在企业管理中，决策者固然重要，一个企业的企业文化也是必不可少的，企业文化是一种精神，就如一颗种子生长的环境，它决定着你未来发展的方向。从华为公司的发展过程中，我们可以对企业文化进行更深刻的理解。 首先是狼性文化，在华为的发展历程中，任正非对危机特别警觉，在管理理念中也略带“血腥”，他认为做企业就是要发展一批狼。因为狼有让自己活下去的三大特性：一是敏锐的嗅觉；二是不屈不挠、奋不顾身的进攻精神；三是群体奋斗。正是这些凶悍的企业文化，使华为成为连跨国巨头都寝食难安的一匹“土狼”，在贫瘠的土地上生根发芽，跟“大型”动物抢食。