企业绩效管理【外文翻译】.doc

1、外文文献翻译译文一、外文原文CORPORATEPERFORMANCEMANAGEMENTABSTRACTTWOOFTHEMOSTIMPORTANTDUTIESOFACHIEFEXECUTIVEOFFICERARE1TOFORMULATESTRATEGYAND2TOMANAGEHISCOMPANYSPERFORMANCEINTHISARTICLEWEEXAMINETHESECONDOFTHESETASKSANDDISCUSSHOWCORPORATEPERFORMANCESHOULDBEMODELEDANDMANAGEDWEBEGINBYCONSIDERINGTHEENVIRONMENTINWHI

2、CHACOMPANYOPERATES,WHICHINCLUDES,BESIDESOUTSIDESTAKEHOLDERS,THEINDUSTRYITBELONGSANDTHEMARKETITSUPPLIES,ANDTHENPROCEEDTOEXPLAINHOWTHEFUNCTIONINGOFACOMPANYCANBEUNDERSTOODBYANEXAMINATIONOFITSBUSINESS,OPERATIONALANDPERFORMANCEMANAGEMENTMODELSNEXTWEDESCRIBETHESTRUCTURERECOMMENDEDBYTHEAUTHORSFORACORPORATE

3、PLANNING,CONTROLANDEVALUATIONSYSTEM,THEMOSTIMPORTANTPARTOFACORPORATEPERFORMANCEMANAGEMENTSYSTEMTHECORECOMPONENTOFTHEPLANNINGSYSTEMISTHECORPORATEPERFORMANCEEVALUATIONMODEL,THESTRUCTUREOFWHICHISMAPPEDINTOTHEPLANNINGSYSTEMSDATABASE,SIMULATIONMODELSANDBUDGETINGTOOLSSTRUCTURES,ANDALSOUSEDTOSHAPEINFORMATI

4、ONCONTAINEDINTHESYSTEMSPRODUCTS,BESIDESBEINGTHENUCLEUSOFTHELANGUAGEUSEDBYTHESYSTEMSAGENTSTOTALKABOUTCORPORATEPERFORMANCETHEONTOLOGYOFPLANNING,THEGUIDINGPRINCIPLESOFCORPORATEPLANNINGANDTHEHISTORYOF”MADE”,THECORPORATEPERFORMANCEMANAGEMENTSYSTEMDISCUSSEDINTHISARTICLE,AREREVIEWEDNEXT,BEFOREWEPROCEEDTODI

5、SCUSSINDETAILTHESTRUCTURALCOMPONENTSOFTHECORPORATEPLANNINGANDCONTROLSYSTEMINTRODUCEDBEFOREWECONCLUDETHEARTICLEBYLISTINGTHEMAINSTEPSWHICHSHOULDBEFOLLOWEDWHENIMPLEMENTINGAPERFORMANCEPLANNING,CONTROLANDEVALUATIONSYSTEMFORACOMPANY1INTRODUCTIONTWOOFTHEMOSTIMPORTANTCORPORATETASKSFORWHICHACHIEFEXECUTIVEOFF

6、ICERISPRIMARILYRESPONSIBLEARE1TOFORMULATESTRATEGYAND2TOMANAGETHECOMPANYSPERFORMANCEINTHISARTICLEWEEXAMINETHESECONDOFTHESETASKSANDDISCUSSHOWCORPORATEPERFORMANCESHOULDBEMODELEDANDMANAGEDTOPERFORMISTOACCOMPLISH,TOACHIEVEDESIREDRESULTSOROUTCOMESSO,WHENTALKINGABOUTCORPORATEPERFORMANCE,WEAREREFERRINGTOTHE

7、DEGREEBYWHICHDESIREDRESULTSOROUTCOMESAREACHIEVEDBYACOMPANYMANAGINGCORPORATEPERFORMANCEINVOLVESPLANNING,CONTROLLING,ANALYZINGANDEVALUATING,NOTONLYTHERESULTSACHIEVEDBYTHECOMPANY,BUTALSOTHEMEANSBYWHICHTHESERESULTSAREREACHEDAMONGTHERESULTS,ORGOALS,PURSUEDBYMOSTCOMPANIESWECANMENTIONGROWTH,MARKETSHARE,PRO

8、FITABILITYANDVALUECREATIONANDTHEMEANSTOACHIEVETHESERESULTSINCLUDEPRODUCTIVITY,EFFECTIVENESS,INNOVATIONANDCOMPETITIVENESSTHOSEARETHETYPEOFTHINGSWESHOULDHAVEINMINDWHENSPECIFYINGACORPORATEPERFORMANCEMANAGEMENTSYSTEMBEFOREDISCUSSINGHOWTOMODELCORPORATEPERFORMANCE,ITISCONVENIENTTOCONSIDERTHEENVIRONMENTINW

9、HICHACOMPANYOPERATES,WHICHINCLUDES,BESIDESOUTSIDESTAKEHOLDERS,THEINDUSTRYITBELONGSANDTHEMARKETITSUPPLIESTHEMAINASPECTSOFANINDUSTRYTOBELOOKEDATWHENCONSIDERINGITSINFLUENCEONCORPORATEPERFORMANCEARESTRUCTUREANDREGULATION,THEMAINCOMPETITORS,ENTRYBARRIERS,SUBSTITUTEPRODUCTSANDSUPPLIERSNEGOTIATINGPOWERASSO

10、CIATEDQUESTIONSAREHOWPRODUCTIONISORGANIZED,VERTICALLYORHORIZONTALLYHOWMUCHCOMPETITIVEISTHEINDUSTRYANDWHOARETHEMAINCOMPETITORS,THOSETHATCAPTURETHELARGESTPARTOFTHEMARKETSHAREISITUNREGULATED,SELFREGULATEDORREGULATEDBYAGOVERNMENTAGENCYHOWSTRONGAREBARRIERSTOTHEENTRYOFNEWCOMPETITORSCANPRODUCTSFROMOTHERIND

11、USTRIESFUNCTIONASSUBSTITUTESFORTHEONESPRODUCEDINTHEINDUSTRYWHATABOUTTHEPOWERINDUSTRYSUPPLIERSHAVEWHENNEGOTIATINGPRICESANDTRADECONDITIONSATTHEOPPOSITESIDEOFTHEINDUSTRYINTHECORPORATEENVIRONMENTWEHAVETHEMARKETWHERETHECOMPANYTRADESITSPRODUCTS,ITSMAINATTRIBUTESBEINGSIZE,GROWTHRATE,SEGMENTATION,EXITBARRIE

12、RSANDCONSUMERSNEGOTIATINGPOWERTYPICALQUESTIONSTHATSHOULDBEASKEDWHENASSESSINGITSEFFECTONCORPORATEPERFORMANCEAREWHATISTHEMARKETSIZE,INDOLLARS,FOREACHOFTHECOMPANYSPRODUCTSWHATARETHESHORTTERMANDLONGTERMMARKETGROWTHRATESISITAWHOLESALEORARETAILMARKETARETHESALESCYCLICALHOWCANTHEMARKETBESEGMENTEDBYGEOGRAPHY

13、,PURCHASINGPOWER,CUSTOMERAGE,ETCWHICHBARRIERSDOESACLIENTRUNINTOWHENCHANGINGSUPPLIERSDOCLIENTSHAVETHEPOWERTOIMPOSEPRICESANDTRADECONDITIONSWECALLTHEPEOPLEWHOHAVEINTERESTINORAREAFFECTEDBYACOMPANYSPERFORMANCEITS“STAKEHOLDERS”,ANDGROUPTHEMINTHECATEGORIESOF“INSIDERS”AND“OUTSIDERS”THEINSIDERSARETHECOMPANYS

14、ENTREPRENEURSORCONTROLLINGSHAREHOLDERSANDITSMANAGERSANDEMPLOYEESTHEOUTSIDERSINCLUDECUSTOMERS,SUPPLIERS,MINORITYSHAREHOLDERS,DEBTHOLDERS,THEGOVERNMENTINITSROLESOFPUBLICGOODSSUPPLIER,REGULATORANDTAXCOLLECTOR,ANDALSOTHECOMMUNITIESWHERETHECOMPANYDOESBUSINESSITISIMPORTANTTONOTETHATSTAKEHOLDERS,BESIDESBEI

15、NGAFFECTEDBY,ALSOINFLUENCECORPORATEPERFORMANCEANDITISOFTENNECESSARYTOSEARCHFORTHEEFFECTSOFTHISINFLUENCEWHENAPPRAISINGPERFORMANCETHATISMEANTTOINCREASETHEDEPTHOFTHISBRIEFANALYSISOFCORPORATESTRUCTUREANDEXTERNALRELATIONSMICROECONOMICTHEORYCONSIDERSTHECOMPANYASASOCIALPRODUCTIONUNITTHATUSESACERTAINTECHNOL

16、OGYTOPRODUCEASETOFOUTPUTSFROMASETOFINPUTSTHEFUNCTIONTHATMAPSINPUTQUANTITIESINTOMAXIMUMOUTPUTQUANTITIESOBTAINABLEFROMTHEINPUTSISCALLEDTHE“PRODUCTIONFUNCTION”OR“PRODUCTIONFRONTIER”KNOWLEDGEOFTHISFUNCTIONISIMPORTANTFORMEASURINGTHETECHNICALEFFICIENCYOFAPRODUCTIONUNIT,AVERYSIGNIFICANTPERFORMANCEMETRICSEV

17、ERALTECHNIQUESEXISTFORTHESPECIFICATIONOFPRODUCTIONFUNCTIONSORFRONTIERS,GROUPEDUNDERTHENAMESOF“DATAENVELOPMENTANALYSIS”AND“STOCHASTICFRONTIERANALYSIS”COMPANIESARECREATEDBYENTREPRENEURS,THEAGENTSTHATORGANIZEANDCOORDINATEPRODUCTIONWITHTHEHELPOFPROFESSIONALMANAGERSENTREPRENEURSPLAYACRUCIALROLEINSHAPINGC

18、ORPORATEPERFORMANCEONONESIDE,RECOGNIZEDENTREPRENEURIALCAPACITYANDALSOLARGECONTACTNETWORKSAREVITALFORRAISINGTHEFINANCIALCAPITALNECESSARYTOBUILDSTRUCTURALORPHYSICALCAPITALONANOTHERSIDE,THEENTREPRENEURSREPUTATIONANDCONTACTSAREESSENTIALTOATTRACTTHEINTELLECTUALCAPITALTHAT,TOGETHERWITHTHESTRUCTURALCAPITAL

19、,ISTHEFOUNDATIONOFINNOVATIONCAPACITYABUSINESSMODELISACONCEPTUALREPRESENTATIONOFTHEWAYACOMPANYDOESBUSINESSITSMAINCOMPONENTS,ARETHECOMPANYSVALUEPROPOSITIONTHETARGETEDMARKETSEGMENTSTHEDISTRIBUTION,MARKETINGCOMMUNICATIONS,ANDCUSTOMERRELATIONSHIPCHANNELSTHECORECOMPETENCIESNEEDEDOPERATINGANDMANAGEMENTTECH

20、NOLOGIESTHEPARTNERSNETWORKANDTHEREVENUE,COSTANDVALUECREATIONMODELSUNDERSTANDINGTHEBUSINESSMODELISTHEFIRSTSTEPTOIMPLEMENTACORPORATEPERFORMANCEMANAGEMENTSYSTEMTHEMODELSHOULDINDICATEWHETHERTHECOMPANYHASABROADCUSTOMERBASEORTARGETSSPECIFICMARKETSEGMENTS,ANDINTHESECONDCASE,IDENTIFYTHESESEGMENTSTHEGOODSAND

21、SERVICESPROVIDEDBYTHECOMPANYANDTHECOMMERCIALCONDITIONSUNDERWHICHTHEYARESOLDINCLUDINGSUCHTHINGSASGUARANTEES,TECHNICALASSISTANCE,ETC,COMPRISETHEVALUEPROPOSITIONTHECHANNELUSEDFORPRODUCTDISTRIBUTIONCANBEADIRECTTOCUSTOMERSALESCHANNELTHROUGHTHEINTERNET,ORBECOMPRISEDOFBRICKSANDMORTARCOMPANYOWNEDSTORES,WHOL

22、ESALEAGENTS,RETAILCOMPANIES,ETCTHECOMPANYCANUSESEVERALMARKETINGCHANNELSTOGETMESSAGESTHROUGHTOITSCUSTOMERS,SUCHASTVANDPRINTEDMEDIA,ANDEMPLOYACALLCENTERTOGIVESUPPORTANDRECEIVECOMPLAINTSANDSUGGESTIONSFROMTHEMCORECOMPETENCIESARETHEONESTHECOMPANYNEEDSTOMASTERINORDERTOGAINACOMPETITIVEADVANTAGEINRELATIONTO

23、OTHERCOMPANIESINTHESAMEMARKETPLACETHESECOMPETENCIESSHOULDRESTONPROPEROPERATIONALANDMANAGEMENTTECHNOLOGIES,ANDBESUPPLEMENTEDBYANETWORKOFPARTNERS,IFNECESSARYASAFINALPOINT,ABUSINESSMODELMUSTINCLUDEAREVENUE,ACOSTANDAVALUECREATIONMODELINORDERTOBEPROFITABLETOTHECOMPANYSSHAREHOLDERSWECANTHINKOFTHEOPERATION

24、ALMODELOFACOMPANYASENCOMPASSINGANORGANIZATIONALMODEL,AFUNCTIONALMODELANDACORPORATEDATAMODELTHEORGANIZATIONALMODELDEPICTS,INANINVERTEDHIERARCHICALTREE,THEROLESOFTHEAGENTSINVOLVEDINTHECOMPANYSOPERATIONTHEFUNCTIONALMODELPORTRAYSALLTHEACTIVITIESTHATTOGETHERFORMTHEWHOLETOWHICHWEREFERBYTHEEXPRESSION“COMPA

25、NYSOPERATIONS”,STRUCTUREDINLOGICAL,SEQUENTIALSTEPSFORMINGOPERATIONALPROCESSESATLAST,THECORPORATEDATAMODELISANENTITYRELATIONSHIPDIAGRAMTHATSHOWSTHEMAINENTITIESABOUTWHICHTHECOMPANYCOLLECTSDATAWITHITSATTRIBUTESANDTHERELATIONSHIPSBETWEENTHEMTHELASTMODELWENEEDTOEXAMINEINORDERTOUNDERSTANDTHEFUNCTIONINGOFA

26、CORPORATIONISTHEPERFORMANCEMANAGEMENTMODELITUSES,WHICHIS,INGENERAL,COMPOSEDOFFOURBUILDINGBLOCKSTHECORPORATEGOVERNANCESYSTEM,THECORPORATEPERFORMANCEPLANNING,CONTROLANDEVALUATIONSYSTEM,THEINDIVIDUALMANAGERSPERFORMANCEPLANNING,CONTROLANDEVALUATIONSYSTEMANDTHEMANAGEMENTVARIABLECOMPENSATIONSYSTEMORBONUSS

27、YSTEMTHECORPORATEGOVERNANCESYSTEMCOMPRISESTHREEWELLKNOWNACTORS,THECHIEFEXECUTIVEOFFICER,THEDIRECTORSANDTHESHAREHOLDERS,ANDISDESIGNEDTOMEDIATETHERELATIONSBETWEENTHEMUNDERTHEGOVERNANCESYSTEM,WEFINDTWOPLANNINGANDCONTROLSYSTEMS,HAVINGASITSTARGETSTHEPERFORMANCEOFTHECOMPANYASAWHOLEANDOFITSDIVISIONSANDTHEP

28、ERFORMANCEOFITSINDIVIDUALMANAGERS,RESPECTIVELYLINKINGTHESETWOSYSTEMSWEFINDACOMPENSATIONSYSTEMTHATASSIGNSFRACTIONSOFABONUSPOOL,WHICHISAFUNCTIONOFTHEAGGREGATECOMPANYPERFORMANCE,TOITSMANAGERSONTHEBASISOFTHEIRINDIVIDUALPERFORMANCESANEFFECTIVEMANAGEMENTMODELSHOULDBEFORWARDLOOKING,THATIS,CENTEREDONTHEIMPR

29、OVEMENTOFFUTUREPERFORMANCE,ANDFOCUSEDONVALUECREATIONATHOROUGHUNDERSTANDINGOFALLTHEMODELSDESCRIBEDABOVEISANECESSARYPREREQUISITEFORONETOBEABLETOPLAN,MONITOR,ANALYZE,EVALUATEANDCONTROLCORPORATEPERFORMANCEINTHENEXTSECTIONWEWILLEXAMINEINMOREDETAILACRUCIALCOMPONENTOFTHEMANAGEMENTMODELPREVIOUSLYDESCRIBEDTH

30、ECORPORATEPERFORMANCEPLANNING,CONTROLANDEVALUATIONSYSTEM2THECORPORATEPERFORMANCEPLANNING,CONTROLANDEVALUATIONSYSTEMTHATSHOWSTHESTRUCTURERECOMMENDEDBYTHEAUTHORSFORACORPORATEPLANNING,CONTROLANDEVALUATIONSYSTEM,THEMOSTIMPORTANTPARTOFACORPORATEPERFORMANCEMANAGEMENTSYSTEMTHECORECOMPONENTOFTHEPLANNINGSYST

31、EM,ASCANBEDEDUCEDFROMITSCENTRALPOSITIONINTHEMENTIONEDFIGURE,ISTHEPERFORMANCEEVALUATIONMODELTHESTRUCTUREOFTHISMODELISMAPPEDINTOTHESYSTEMSDATABASE,SIMULATIONMODELSANDBUDGETINGTOOLSSTRUCTURES,ANDALSOUSEDTOSHAPEINFORMATIONCONTAINEDINTHESYSTEMSPRODUCTS,BESIDESBEINGTHENUCLEUSOFTHELANGUAGEUSEDBYTHESYSTEMSA

32、GENTSTOTALKABOUTCORPORATEPERFORMANCETHECORPORATEPLANNINGANDCONTROLPROCESSISFORMEDBYTHECOORDINATEDACTIONSOFTHEPLANNINGANDCONTROLAGENTS,WHOSEAIMISTHEGENERATIONOFTHESYSTEMSOUTPUTS,WHICHINCLUDEASSUMPTIONS,GOALS,FORECASTS,PLANS,BUDGETS,INVESTMENTPROJECTS,PERFORMANCEVALUATIONS,VARIANCEANALYSIS,ETCTHESEPRO

33、DUCTSTAKETHEFORMOFPAPERANDELECTRONICDOCUMENTSANDSPREADSHEETS,ANDOFPOWERPOINTPRESENTATIONSTHEAGENTSFOLLOWANAGREEDUPONTIMESCHEDULEANDRELYONABUSINESSINTELLIGENCEBISOFTWARETOSUPPORTTHEIRACTIONSTHEBISOFTWAREIMPLEMENTSTHEPERFORMANCEEVALUATIONMODELFORTHEPURPOSESOFREPRESENTINGANDSIMULATINGCORPORATEPERFORMAN

34、CEANDPROVIDESTHENECESSARYTOOLSFORTHESYSTEMSAGENTSTOPRODUCETHESYSTEMSOUTPUTSDATAUSEDBYTHESYSTEMCOMESFROMTHEACCOUNTINGANDOTHERCORPORATEDATABASESINTHEFOLLOWINGSECTIONSOFTHISARTICLEWEWILLEXAMINEINDETAILEACHOFTHEAFOREMENTIONEDPLANNINGSYSTEMCOMPONENTSBEFOREPROCEEDING,HOWEVER,WEWILLMAKEAPAUSETODISCUSSTHEON

35、TOLOGYOFPLANNINGONECANREADILYIDENTIFYINTHISFIGURETHREEMAJORSTRUCTURESTHESTRATEGIC,THEMOTIVATIONANDTHEACTIONFRAMEWORKSINTHESTRATEGICFRAMEWORK,WHICHISCHIEFLYRELATEDTOTHERISKVERSUSRETURNDIALECTICS,WECANIDENTIFYTHEEXTERNALINFLUENCESTOCORPORATEPERFORMANCE,COMPRISINGBOTHOPPORTUNITIESANDTHREATS,ANDTHEINTER

36、NALONES,MATERIALIZEDBYSTRENGTHSANDWEAKNESSESSUPPLIERSANDCONSUMERSNEGOTIATINGPOWER,ENTRYANDEXITBARRIERS,COMPETITORSANDSUBSTITUTEPRODUCTSARETHEMAINDETERMINANTSOFEXTERNALINFLUENCESTECHNOLOGICALCHANGEHASALSOAPERVASIVEINFLUENCEONCORPORATEPERFORMANCECOMPARINGTHEMOTIVATIONENDSANDACTIONMEANSFRAMEWORKS,WECAN

37、ASSOCIATEVARIOUSLEVELSORLAYERSINWHICHCORPORATEAIMSAREDEFINEDTOTHECORRESPONDINGACTIONCLASSES,THATIS,VISIONTOMISSION,LONGTERMGOALSTOSTRATEGY,SHORTTERMGOALSTOTACTICSANDACTUALRESULTSTOACTUALACTIONSPOLICYANDBUSINESSRULESARERESTRICTIONSUNDERWHICHSTRATEGYANDTACTICS,RESPECTIVELY,MUSTBEFORMULATED,ANDACTUALAC

38、TIONCARRIEDOUTITMAYBECONVENIENT,ATTHISPOINT,TOGIVEAGENERALDEFINITIONOFTHETERMS“PLANNING”AND“CONTROL”CORPORATEPLANNINGISAPROCESSBYWHICHMANAGEMENTDEFINETHEDESIREDFUTUREPERFORMANCEOFACORPORATION,ANDIDENTIFYANDDECIDEONTHEACTIONSTHATNEEDTOBETAKENINORDERTOACHIEVETHATPERFORMANCETHEMAINSTEPSCOMPRISINGAPLANN

39、INGCYCLEAREEXPOSEDCORPORATECONTROL,ONTHEOTHERHAND,ISANOPERATIONALPROCESSWHICHAIMSTOCHECKWHETHERTHEACTUALPERFORMANCEISINACCORDANCEWITHTHEPLANNEDONE,AND,EVENTUALLY,TOMODIFYTHEPLANNEDACTIONSINORDERTOGUARANTEETHATTHEFINALDESIREDPERFORMANCEWILLBEMETTHECORPORATEBUDGETISONEOFTHEMOSTIMPORTANTOUTPUTSOFTHECOR

40、PORATEPLANNINGANDCONTROLPROCESSITISTHEPRIMEMANAGEMENTTOOLUSEDTOIMPROVECORPORATEPERFORMANCEANDTOALIGNMANAGEMENTINTERESTSWITHTHOSEOFTHESHAREHOLDERSWECANCONCLUDETHISSECTIONBYSTATINGTHENINEGUIDINGPRINCIPLESOFCORPORATEPLANNINGANDCONTROLIPLANNINGISCONCERNEDINFIRSTPLACEWITHRESULTSANDINSECONDPLACEWITHTHEMEA

41、NSTOACHIEVETHESERESULTSIIPLANNINGISCONCERNEDWITHTHEPRESENTVALUEOFCOSTSANDBENEFITSTOBEINCURREDINTHEFUTUREASACONSEQUENCEOFDECISIONSUNDERTAKENINTHEPRESENTIIITHEMAINOBJECTIVEOFPLANNINGISTOCREATEVALUEFORTHECORPORATIONSSHAREHOLDERSIVFORTHEABOVEGOALTOBEMET,ITISNECESSARYTOFULFILLCUSTOMERSEXPECTATIONSCONCERN

42、INGQUANTITY,PRICEANDQUALITYOFMARKETEDPRODUCTSATTHELEASTPOSSIBLECOST,ANDTOMAINTAINASKILLEDANDFULLYMOTIVATEDWORKFORCEVPLANNINGANDCONTROLACTIVITIESSHOULDBEORGANIZEDTHROUGHASYSTEMWHOSECOMPONENTSARETHEPLANNINGANDCONTROLAGENTS,PROCESS,TIMESCHEDULE,PRODUCTS,MODELSTOOLS,ANDDATABASEVITHECORPORATEBUDGETSHOULD

43、BETHEPLANNINGANDCONTROLSYSTEMSPRODUCTTHATCONSOLIDATESTHERESULTSWHICHTHECOMPANYPLANSTOACHIEVEINTHENEXTPERIODANDTHEACTIONSITSHOULDUNDERTAKEINORDERTOMEETTHEMVIITHECORPORATEBUDGETMUSTCONTAINALLTHEINFORMATIONNECESSARYFORTHEEVALUATIONOFTHESHORTTERMPLANNEDPERFORMANCEOFTHECOMPANY,ITSMARKETING,OPERATIONAL,EC

44、ONOMIC,PATRIMONIALANDFINANCIALASPECTSBEINGDULLYCONSIDEREDVIIITHECORPORATEBUDGETSHOULDNOTBEVIEWEDEXCLUSIVELYASAMEANSOFCOSTREDUCTIONORCONTROL,BUTMAINLYASATOOLTOENHANCEPERFORMANCEANDINCREASETHECOMPANYSECONOMICVALUEIXTHEPLANNINGPROCESSINITSELFISASIMPORTANTASITSOUTPUTS,ANDSHOULDCONTRIBUTETOLEVERAGEMANAGE

45、MENTSKNOWLEDGEABOUTTHECOMPANYSINTERNALWORKINGS,ANDALSOTOHELPFOCUSITSEFFORTSONTHECRITICALAREASOFCORPORATEPERFORMANCESOURCEPEDROGESMONTEIRODEOLIVEIRASTARPLANCONSULTORIAEMPRESARIALLTDA,2009“CORPORATEPERFORMANCEMANAGEMENT”WORKINGPAPER,VOL41,NO4,PP17二、翻译文章译文企业绩效管理摘要行政总裁两个最重要的职责是制定战略和处理他的公司表现。在这篇文章中，我们研究了

46、这些任务和谈论企业业绩应该如何进行建模和管理。我们首先考虑的是一间公司的经营环境，其中包括的，除了外部利益相关者，其所属的行业和市场的实用品，然后进行解释如何运作的公司可以通过业务考试的理解，操作和性能，管理模式。接下来，我们描述了企业结构的规划、控制和评价体系是企业绩效管理系统中最重要的一部分。创办者建议该规划系统的核心部件是企业绩效评价模型，它的结构映射到规划系统的数据库，仿真模型和预算编制工具的结构，也可用于塑造系统的产品中包含的信息作者的代理人系统所使用的语言谈论公司业绩。在这篇文章中讨论整体的规划，企业规划，企业绩效管理系统，在历史的指导原则的审查下，在我们开始详细讨论的企业计划和控

47、制系统的结构组件出台之前，我们的结论是通过列出所应遵循的演出策划实施，控制和评价系统的主要步骤。一、介绍行政总裁最重要的两项企业任务，主要是（1）制定战略和（2）管理公司的业绩。在这篇文章中，我们研究了这些任务和企业业绩应该讨论如何进行建模和管理。他要做到的是完成实现期望的结果或成果。所以，当有关公司绩效时，我们指的程度，其中期望的结果或成果是由公司实现。企业绩效管理涉及规划、控制、分析和评价时，不仅是该公司取得的成绩，而且其中达到这些结果的手段。其中的结果或目标在大多数公司，我们可以提到增长市场份额、盈利能力和创造价值追求的目标和手段，取得这些成果包括生产力、效率、创新和竞争力。这些都是对事

48、物类型的研究，我们应该考虑到指定的企业绩效管理制度。在讨论如何塑造企业业绩，可以很方便地考虑环境中一间公司经营，其中包括的，除了外部利益相关者，其所属的行业和市场的实用品。当对一个行业的主要方面加以研究时，考虑到其对企业业绩的结构和管理，其主要竞争对手，进入壁垒，替代产品和供应商的谈判能力。相关的问题是如何组织生产，垂直或水平行业有多少竞争力，谁是主要竞争对手，哪些是捕捉市场份额最大的一部分它是不是受监管，自我监管或政府机构的监管多么强大是新的竞争者进入市场的障碍。从其他行业可以为产品功能的替代品在同行业中产生的有什么关于电力行业的供应商进行谈判时所需的价格和贸易条件。在本行业中的企业环境的对

49、面，我们有市场，该公司交易的产品，其主要属性是大小、生长速度、分割、退出壁垒与消费者的议价能力。评估其对企业业绩影响的典型问题是什么是市场规模以美元为单位计算公司的每一个产品，什么是短期和长期的市场增长率它是一个批发或零售市场是销售周期如何才能在市场的分割（按地域，购买力，客户年龄等）哪些障碍做了客户端运行时将改变供应商客户是否有权征收价格和贸易条件我们呼吁在“自己人”和“外人”的类别，有兴趣的人或由一个公司的业绩的“利益相关方”的影响，并分组。业内人士是公司的创业者或控股股东及其管理人员和雇员。外界包括公共物品的供应商，监管和收税，也是社区所在公司有业务往来中的作用的客户、供应商、少数股东、债权人、政府。重要的是要注意的是利益相关者，除了受这个的影响，也影响企业业绩，这一点是经常需要寻找性能评价的影响。为了增加这种企业结构和外部联系，微观经济理论简析深入社会生产视为一个单位，使用一定的技术来生产的投入产出一套一套的公司。它认为将最大输出量与输入索取地图输入量被称为“生产函数”或“生产前沿”功能。这个函数的知识是衡量一个生产单元，一个非常重要的性能指标技术效率的重要。存在的若干前沿技术规范生产功能或“分析，随机分组前冠以”数据包络分析“和随机前沿分析”。公司也得到了企业经营者，代理人，组织，协调与生产的专业经理人的帮