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摘要:本论文主要讨论了企业绩效衡量的定义与评估方法,从企业绩效的衡量对象、衡量标准和准则,衡量过程与结果等进......

绩效衡量的定义与评估方法
 

绩效衡量是以绩效管理为基础的管理流程,它是从组织使命和战略规划过程中变化而来的。绩效测量包括一个组织,如对部门绩效的客观和主观的评估。绩效衡量是有效的,以确保一个组织的战略,成功地实施并监控一个组织的有效性,满足组织自身的预定目标或利益相关者的愿望。绩效指标大致分为非财务和财务信息的。
 

投资回报率(ROI)

常用的分区绩效指标是投资回报率和剩余收益。投资回报率是最常见的盈利能力。现在,大部分公司都把注意力集中在一个部门的投资回报率(ROI)上,而不是直接集中投资于一个部门或部门的利润大小。在该部门的资产上,投资回报率是负责处理分部利润的百分比。使用资产可以被定义为总分部资产,由分部经理控制的资产或净资产。

 

Defining And Evaluating Methods Of Measuring Performance
 

Performance measurement is the performance-based management process which is flowing from the organizational mission and the strategic planning process. Performance measurement are includes the objective and subjective assessments of the performance of both individuals and subunits of an organization such as divisions or departments. Performance measurement are effective in ensure that a strategy of organisation is successfully implemented by monitor an organisation's effectiveness in satisfying its own predetermined goals or stakeholder desires. Performance measures may be based on non-financial as well as on financial information.

 

投资回报率——The Return on Investment (ROI)

Two measures of divisional performance are commonly used is ROI and RI. ROI is the most common profitability ratio. Nowadays, most of companies concentrate on the return on investment (ROI) of a division that is profit as a percentage in direct relation to investment of division which instead of focusing on the size of a division's profits. ROI addressed divisional profit as a percentage of the assets employed in the division. Assets employed can be defined as total divisional assets, assets controllable by the divisional manager, or net assets.

 

The main advantage of using ROI is provides a valuable information about the overall approximation on the success of a firm's past investment policy by providing a abstract of the ex post return on capital invested. According to Kaplan and Atkinson, they state that however, lack of some form of measurement of the ex post returns on capital, there is still useful for accurate estimates of future cash flows during the capital budgeting process. When ROI is used as a managerial performance measure, Measuring returns on invested capital also focuses managers' attention on the impact of levels of working capital (in particular, stocks and debtors) on the ROI. It can lead to decisions making that are optimal for individual divisions but sub-optimal for the company. ROI focuses on short-term profitability, looking only at the last quarter or last year for performance evaluation. This time horizon may not be long enough for many projects to be evaluated.

 

According to Daiva BurkÅ¡aitienÄ-, a further attraction of ROI is that it can compare the return of different businesses field for example division within the company or competitors by adopting it as a common denominator. Therefore, corporate managers want their divisional managers to focus on ROI so that their performance measure is congruent with outsiders' measure of the company's overall economic performance. However, the used of ROI for evaluating the economic performance of a division is more appropriate than evaluating the managerial performance, since controllable profit and assets are not exposed in external published financial statements. For comparing the economic performance of a division, net income is likely to be the preferred profit measure to be used as the numerator to compute ROI in order to ensure consistency with the measures that are derived from the financial reports of similar companies outside of the group. ROI has been most widely used financial measure for many years in all types of companies.

 

ROI is also a useful medium to communicate the ROI to those who have varying degrees of financial knowledge. The ROI concept allows managers to speak the same language when handle project goals in financial terms across several departments in a corporation as well Information Technology (IT) vendors use ROI as a sales tool to easily convey the economic value of their products.

 

剩余收益——The residual income (RI)

Residual income overcomes the dysfunctional aspect of ROI. It is because the use of ROI as a performance measurement can lead to under-investment. For example a manager currently achieving a high rate of return( say 30 percen) may not wish to pursue a project yielding a lower rate of return ( say 20 percen) even thought such as a project may be desirable to a company which can raise capital at an even lower rate ( say 15 percent) (David Otley, n.d). Thus, used RI is better than ROI.

 

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