摘要:
全面预算管理和绩效考核作为现代企业财务管理和内部控制的重要手段,对企业战略目标实现起到举足轻重的作用。落脚于向工程公司转型发展的设计院,分析了全面预算管理及绩效考核存在的问题,探讨了建立基于全面预算管理的绩效考核模式。从全面预算管理、现代绩效管理的理论入手,采用了访谈、案例分析等方法,对某设计院所属分公司进行诊断调研,建立预算管理、重点考核指标与内部绩效考核有效结合、协同共建的考核体系。通过该模式的构建,激发员工的积极性,将个人目标与企业发展目标有机结合,从而最终实现企业战略的落地。研究结果可应用于某设计院所属分公司当前及今后一段时间的绩效考核中,并对类似企业的绩效管理有一定的借鉴意义。
Abstract:
As an important means of modern enterprise financial management and internal control, the comprehensive budget management and performance assessment have played an important role in the realization of the strategic objectives of the enterprise. In this paper we analyzed the problems existing in the comprehensive budget management and performance evaluation, and discussed the establishment of a performance appraisal mode based on the comprehensive budget management. We adopted interviews, case analysis and other methods to make a diagnosis and research on the subsidiary company of certain design institute and established a cooperative assessment system of budget management, KPI and performance appraisal. Through the construction of this model, it can stimulate the enthusiasm of the employees, combine the personal goals with the enterprise development goals. The results can be applied to the current and future performance assessment of the subsidiary and have a certain reference to the performance management of similar enterprises.
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