浙江中小企业财务绩效管理问题探讨[任务书+文献综述+开题报告+毕业论文].doc

1、财务管理专业2011届本科毕业论文（设计）毕业论文（设计）任务书题目浙江中小企业财务绩效管理问题探讨一、主要任务与目标（一）主要任务在南湖学院规定的毕业论文撰写期间内，根据师生共同商定的毕业论文选题浙江中小企业财务绩效管理问题探讨，综合运用本科阶段所学财务管理专业知识和相关学科知识，撰写一篇具有一定的理论价值和应用价值、篇幅不少于8000字的毕业论文。（二）目标论文的主要目标是要在阐明财务绩效相关理论的基础上，通过总结浙江中小企业财务绩效管理的发展现状，分析浙江中小企业财务绩效管理中存在的问题，并提出提高浙江中小企业加强财务绩效管理的对策建议。二、主要内容与基本要求（一）主要内容本文属于根据学

2、到的财务管理理论知识结合浙江中小企业财务绩效管理实际的应用研究型论文，对加强浙江中小企业财务绩效管理的能力，促进浙江中小企业的可持续发展具有现实意义。论文的框架是在阐明财务绩效相关理论的基础上，通过总结浙江中小企业财务绩效管理的发展现状，分析浙江中小企业财务绩效管理中存在的问题，并提出提高浙江中小企业加强财务绩效管理的对策建议。具体研究内容主要集中在以下四个方面（1）研究财务绩效相关理论；（2）总结浙江中小企业财务绩效管理的发展现状；（3）分析浙江中小企业财务绩效管理中存在的问题；（4）提出提高浙江中小企业加强财务绩效管理的策略。本文的重点是（1）根据浙江中小企业财务绩效管理的现状,分析总结浙

3、江中小企业财务绩效管理中存在的问题；（2）对浙江中小企业如何进一步加强财务绩效管理提出了具体的对策建议。本文的难点和创新之处也主要在于此。（二）基本要求财务管理专业2011届本科毕业论文（设计）1、严格按照毕业论文撰写进度和计划，完成文献资料的收集、开题报告的撰写、外文文献的收集和翻译和毕业论文的撰写等项工作。2、开题报告应反映该课题的最新发展成果与研究动态，力求层次清晰、格式规范。3、外文文献应与毕业论文密切相关，外文文献译文应忠实原文、语言流畅。4、毕业论文应结构完整、观点鲜明、论证充分、思维严密、内容充实、格式规范，力求有所创新。在阐明财务绩效管理相关理论时要公允、周全、中肯；总结浙江中

4、小企业财务绩效管理现状时一定要根据浙江中小企业的实际；在分析总结浙江中小企业财务绩效管理中存在的问题时需要一定的实际资料；在针对目前浙江中小企业财务绩效管理问题提出进一步加强其财务绩效管理的具体对策建议时，一定要切中要害，一定要有用，一定要具体，一定要有所创新，不能泛泛而谈。5、论文写作过程中要自始至终保持认真的态度，尊重老师，积极探讨。三、计划进度2010100820101122完成毕业论文选题2010112320110110完成文献综述、开题报告及外文翻译2011011120110311完成毕业论文初稿2011031220110503毕业实习，修改论文2011050420110512毕业论

5、文定稿四、主要参考文献1方振邦战略性绩效管理中国人民大学出版社,2007P77782盛运华，赵宏中绩效管理作用及绩效考核体系研究武汉理工大学学报,20022P91923熊萍中小企业绩效管理现状及对策商业时代,20067P37464项玲我国中小企业绩效管理对策探讨经济研究导刊,201017P27285李德勋,樊远红浅析中小企业绩效管理的问题及对策吉林广播电视大学学报,20108P86886刘畅浅谈中小企业绩效管理存在的问题及解决方法科技致富向导,201014P2155财务管理专业2011届本科毕业论文（设计）7李东中小企业绩效管理的应用研究人力资源管理,20094P41458徐红霞中小企业绩效管

6、理中存在的问题及对策科技资讯,20098P1451489方立渊中小企业绩效管理存在的问题及相关对策研究湖北函授大学报,20102P858810李平中小企业绩效管理的应用研究人力资源管理,20094P4552财务管理专业2011届本科毕业论文（设计）毕业论文（设计）文献综述题目浙江中小企业财务绩效管理问题探讨一、前言部分中小企业是推动浙江经济和社会发展的重要力量，在建设社会主义市场经济体制，促进国民经济增长，扩大社会就业，增加财政收入，保障社会稳定等方面发挥着越来越重要的作用。但中小企业在人力资源管理工作中缺乏行之有效的方法，已成为制约企业进一步发展的瓶颈之一。绩效管理作为企业人力资源管理系统的

7、重要组成部分，其功能已为大部分中小企业管理者所认同，但由于种种原因，绩效管理还存在着一些问题亟需解决，绩效计划不全面、绩效实施不到位、绩效评价不科学、绩效总结不主动，缺乏完整的绩效管理体系。为适应日趋激烈的市场竞争，中小企业应主动加强内部管理工作，而企业绩效管理工作作为中小企业内部管理中的一项重要工作，必须重点加强。本文将对国内外关于中小企业财务绩效管理进行综述，通过总结浙江中小企业财务绩效管理的发展现状，分析浙江中小企业财务绩效管理中存在的问题，并提出提高浙江中小企业加强财务绩效管理的对策建议。二、主题部分（一）国外关于中小企业财务绩效问题的研究中小企业迅猛发展为世界各国经济发展起到了强有力

8、的推动作用，但在中小企业创建、经营发展过程中，财务绩效管理问题一直是中小企业内部管理中的一项重要问题，也一直是困扰世界各国中小企业的大问题，为此，探索可行有效的措施解决中小企业财务绩效管理问题，已成为世界各国政府中小企业经济政策的重要内容和工作重点。西方国家如美国、日本、意大利、英国等都制定了相关的促进中小企业发展的政策，值得我们借鉴。英国政府的绩效管理，主要是围绕其建立的“公共服务协议”体系来开展的。由于注重效果的绩效管理要与政府部门的高层次的工作目标相关联，公共服务协议体系包括以下目标层次方向、目标、具体目标、关于如何对具体目标进行测量的技术解释、实施计划等。英国政府通过明确责任和提高透明

9、度实施绩效管理。此外，AMSTERDAMANDTHEMEANSTOACHIEVETHESERESULTSINCLUDEPRODUCTIVITY,EFFECTIVENESS,INNOVATIONANDCOMPETITIVENESSTHOSEARETHETYPEOFTHINGSWESHOULDHAVEINMINDWHENSPECIFYINGACORPORATEPERFORMANCEMANAGEMENTSYSTEMBEFOREDISCUSSINGHOWTOMODELCORPORATEPERFORMANCE,ITISCONVENIENTTOCONSIDERTHEENVIRONMENTINWHICHAC

10、OMPANYOPERATES,WHICHINCLUDES,BESIDESOUTSIDESTAKEHOLDERS,THEINDUSTRYITBELONGSANDTHEMARKETITSUPPLIESTHEMAINASPECTSOFANINDUSTRYTOBELOOKEDATWHENCONSIDERINGITSINFLUENCEONCORPORATEPERFORMANCEARESTRUCTUREANDREGULATION,THEMAINCOMPETITORS,ENTRYBARRIERS,SUBSTITUTEPRODUCTSANDSUPPLIERSNEGOTIATINGPOWERASSOCIATED

11、QUESTIONSAREHOWPRODUCTIONISORGANIZED,VERTICALLYORHORIZONTALLYHOWMUCHCOMPETITIVEISTHEINDUSTRYANDWHOARETHEMAINCOMPETITORS,THOSETHATCAPTURETHELARGESTPARTOFTHEMARKETSHAREISITUNREGULATED,SELFREGULATEDORREGULATEDBYAGOVERNMENTAGENCYHOWSTRONGAREBARRIERSTOTHEENTRYOFNEWCOMPETITORSCANPRODUCTSFROMOTHERINDUSTRIE

12、SFUNCTIONASSUBSTITUTESFORTHEONESPRODUCEDINTHEINDUSTRYWHATABOUTTHEPOWERINDUSTRYSUPPLIERSHAVEWHENNEGOTIATINGPRICESANDTRADECONDITIONSATTHEOPPOSITESIDEOFTHEINDUSTRYINTHECORPORATEENVIRONMENTWEHAVETHEMARKETWHERETHECOMPANYTRADESITSPRODUCTS,ITSMAINATTRIBUTESBEINGSIZE,GROWTHRATE,SEGMENTATION,EXITBARRIERSANDC

13、ONSUMERSNEGOTIATINGPOWERTYPICALQUESTIONSTHATSHOULDBEASKEDWHENASSESSINGITSEFFECTONCORPORATEPERFORMANCEAREWHATISTHEMARKETSIZE,INDOLLARS,FOREACHOFTHECOMPANYSPRODUCTSWHATARETHESHORTTERMANDLONGTERMMARKETGROWTHRATESISITAWHOLESALEORARETAILMARKET财务管理专业2011届本科毕业论文（设计）ARETHESALESCYCLICALHOWCANTHEMARKETBESEGME

14、NTEDBYGEOGRAPHY,PURCHASINGPOWER,CUSTOMERAGE,ETCWHICHBARRIERSDOESACLIENTRUNINTOWHENCHANGINGSUPPLIERSDOCLIENTSHAVETHEPOWERTOIMPOSEPRICESANDTRADECONDITIONSWECALLTHEPEOPLEWHOHAVEINTERESTINORAREAFFECTEDBYACOMPANYSPERFORMANCEITS“STAKEHOLDERS”,ANDGROUPTHEMINTHECATEGORIESOF“INSIDERS”AND“OUTSIDERS”THEINSIDER

15、SARETHECOMPANYSENTREPRENEURSORCONTROLLINGSHAREHOLDERSANDITSMANAGERSANDEMPLOYEESTHEOUTSIDERSINCLUDECUSTOMERS,SUPPLIERS,MINORITYSHAREHOLDERS,DEBTHOLDERS,THEGOVERNMENTINITSROLESOFPUBLICGOODSSUPPLIER,REGULATORANDTAXCOLLECTOR,ANDALSOTHECOMMUNITIESWHERETHECOMPANYDOESBUSINESSITISIMPORTANTTONOTETHATSTAKEHOL

16、DERS,BESIDESBEINGAFFECTEDBY,ALSOINFLUENCECORPORATEPERFORMANCEANDITISOFTENNECESSARYTOSEARCHFORTHEEFFECTSOFTHISINFLUENCEWHENAPPRAISINGPERFORMANCETHATISMEANTTOINCREASETHEDEPTHOFTHISBRIEFANALYSISOFCORPORATESTRUCTUREANDEXTERNALRELATIONSMICROECONOMICTHEORYCONSIDERSTHECOMPANYASASOCIALPRODUCTIONUNITTHATUSES

17、ACERTAINTECHNOLOGYTOPRODUCEASETOFOUTPUTSFROMASETOFINPUTSTHEFUNCTIONTHATMAPSINPUTQUANTITIESINTOMAXIMUMOUTPUTQUANTITIESOBTAINABLEFROMTHEINPUTSISCALLEDTHE“PRODUCTIONFUNCTION”OR“PRODUCTIONFRONTIER”KNOWLEDGEOFTHISFUNCTIONISIMPORTANTFORMEASURINGTHETECHNICALEFFICIENCYOFAPRODUCTIONUNIT,AVERYSIGNIFICANTPERFO

18、RMANCEMETRICSEVERALTECHNIQUESEXISTFORTHESPECIFICATIONOFPRODUCTIONFUNCTIONSORFRONTIERS,GROUPEDUNDERTHENAMESOF“DATAENVELOPMENTANALYSIS”AND“STOCHASTICFRONTIERANALYSIS”COMPANIESARECREATEDBYENTREPRENEURS,THEAGENTSTHATORGANIZEANDCOORDINATEPRODUCTIONWITHTHEHELPOFPROFESSIONALMANAGERSENTREPRENEURSPLAYACRUCIA

19、LROLEINSHAPINGCORPORATEPERFORMANCEONONESIDE,RECOGNIZEDENTREPRENEURIALCAPACITYANDALSOLARGECONTACTNETWORKSAREVITALFORRAISINGTHEFINANCIALCAPITALNECESSARYTOBUILDSTRUCTURALORPHYSICALCAPITALONANOTHERSIDE,THEENTREPRENEURSREPUTATIONANDCONTACTSAREESSENTIALTOATTRACTTHEINTELLECTUALCAPITALTHAT,TOGETHERWITHTHEST

20、RUCTURALCAPITAL,ISTHEFOUNDATIONOFINNOVATIONCAPACITYABUSINESSMODELISACONCEPTUALREPRESENTATIONOFTHEWAYACOMPANYDOESBUSINESSITSMAINCOMPONENTS,ARETHECOMPANYSVALUEPROPOSITIONTHETARGETED财务管理专业2011届本科毕业论文（设计）MARKETSEGMENTSTHEDISTRIBUTION,MARKETINGCOMMUNICATIONS,ANDCUSTOMERRELATIONSHIPCHANNELSTHECORECOMPETEN

21、CIESNEEDEDOPERATINGANDMANAGEMENTTECHNOLOGIESTHEPARTNERSNETWORKANDTHEREVENUE,COSTANDVALUECREATIONMODELSUNDERSTANDINGTHEBUSINESSMODELISTHEFIRSTSTEPTOIMPLEMENTACORPORATEPERFORMANCEMANAGEMENTSYSTEMTHEMODELSHOULDINDICATEWHETHERTHECOMPANYHASABROADCUSTOMERBASEORTARGETSSPECIFICMARKETSEGMENTS,ANDINTHESECONDC

22、ASE,IDENTIFYTHESESEGMENTSTHEGOODSANDSERVICESPROVIDEDBYTHECOMPANYANDTHECOMMERCIALCONDITIONSUNDERWHICHTHEYARESOLDINCLUDINGSUCHTHINGSASGUARANTEES,TECHNICALASSISTANCE,ETC,COMPRISETHEVALUEPROPOSITIONTHECHANNELUSEDFORPRODUCTDISTRIBUTIONCANBEADIRECTTOCUSTOMERSALESCHANNELTHROUGHTHEINTERNET,ORBECOMPRISEDOFBR

23、ICKSANDMORTARCOMPANYOWNEDSTORES,WHOLESALEAGENTS,RETAILCOMPANIES,ETCTHECOMPANYCANUSESEVERALMARKETINGCHANNELSTOGETMESSAGESTHROUGHTOITSCUSTOMERS,SUCHASTVANDPRINTEDMEDIA,ANDEMPLOYACALLCENTERTOGIVESUPPORTANDRECEIVECOMPLAINTSANDSUGGESTIONSFROMTHEMCORECOMPETENCIESARETHEONESTHECOMPANYNEEDSTOMASTERINORDERTOG

24、AINACOMPETITIVEADVANTAGEINRELATIONTOOTHERCOMPANIESINTHESAMEMARKETPLACETHESECOMPETENCIESSHOULDRESTONPROPEROPERATIONALANDMANAGEMENTTECHNOLOGIES,ANDBESUPPLEMENTEDBYANETWORKOFPARTNERS,IFNECESSARYASAFINALPOINT,ABUSINESSMODELMUSTINCLUDEAREVENUE,ACOSTANDAVALUECREATIONMODELINORDERTOBEPROFITABLETOTHECOMPANYS

25、SHAREHOLDERSWECANTHINKOFTHEOPERATIONALMODELOFACOMPANYASENCOMPASSINGANORGANIZATIONALMODEL,AFUNCTIONALMODELANDACORPORATEDATAMODELTHEORGANIZATIONALMODELDEPICTS,INANINVERTEDHIERARCHICALTREE,THEROLESOFTHEAGENTSINVOLVEDINTHECOMPANYSOPERATIONTHEFUNCTIONALMODELPORTRAYSALLTHEACTIVITIESTHATTOGETHERFORMTHEWHOL

26、ETOWHICHWEREFERBYTHEEXPRESSION“COMPANYSOPERATIONS”,STRUCTUREDINLOGICAL,SEQUENTIALSTEPSFORMINGOPERATIONALPROCESSESATLAST,THECORPORATEDATAMODELISANENTITYRELATIONSHIPDIAGRAMTHATSHOWSTHEMAINENTITIESABOUTWHICHTHECOMPANYCOLLECTSDATAWITHITSATTRIBUTESANDTHERELATIONSHIPSBETWEENTHEMTHELASTMODELWENEEDTOEXAMINE

27、INORDERTOUNDERSTANDTHEFUNCTIONINGOFA财务管理专业2011届本科毕业论文（设计）CORPORATIONISTHEPERFORMANCEMANAGEMENTMODELITUSES,WHICHIS,INGENERAL,COMPOSEDOFFOURBUILDINGBLOCKSTHECORPORATEGOVERNANCESYSTEM,THECORPORATEPERFORMANCEPLANNING,CONTROLANDEVALUATIONSYSTEM,THEINDIVIDUALMANAGERSPERFORMANCEPLANNING,CONTROLANDEVALUATIO

28、NSYSTEMANDTHEMANAGEMENTVARIABLECOMPENSATIONSYSTEMORBONUSSYSTEMTHECORPORATEGOVERNANCESYSTEMCOMPRISESTHREEWELLKNOWNACTORS,THECHIEFEXECUTIVEOFFICER,THEDIRECTORSANDTHESHAREHOLDERS,ANDISDESIGNEDTOMEDIATETHERELATIONSBETWEENTHEMUNDERTHEGOVERNANCESYSTEM,WEFINDTWOPLANNINGANDCONTROLSYSTEMS,HAVINGASITSTARGETST

29、HEPERFORMANCEOFTHECOMPANYASAWHOLEANDOFITSDIVISIONSANDTHEPERFORMANCEOFITSINDIVIDUALMANAGERS,RESPECTIVELYLINKINGTHESETWOSYSTEMSWEFINDACOMPENSATIONSYSTEMTHATASSIGNSFRACTIONSOFABONUSPOOL,WHICHISAFUNCTIONOFTHEAGGREGATECOMPANYPERFORMANCE,TOITSMANAGERSONTHEBASISOFTHEIRINDIVIDUALPERFORMANCESANEFFECTIVEMANAG

30、EMENTMODELSHOULDBEFORWARDLOOKING,THATIS,CENTEREDONTHEIMPROVEMENTOFFUTUREPERFORMANCE,ANDFOCUSEDONVALUECREATIONATHOROUGHUNDERSTANDINGOFALLTHEMODELSDESCRIBEDABOVEISANECESSARYPREREQUISITEFORONETOBEABLETOPLAN,MONITOR,ANALYZE,EVALUATEANDCONTROLCORPORATEPERFORMANCEINTHENEXTSECTIONWEWILLEXAMINEINMOREDETAILA

31、CRUCIALCOMPONENTOFTHEMANAGEMENTMODELPREVIOUSLYDESCRIBEDTHECORPORATEPERFORMANCEPLANNING,CONTROLANDEVALUATIONSYSTEM2THECORPORATEPERFORMANCEPLANNING,CONTROLANDEVALUATIONSYSTEMTHATSHOWSTHESTRUCTURERECOMMENDEDBYTHEAUTHORSFORACORPORATEPLANNING,CONTROLANDEVALUATIONSYSTEM,THEMOSTIMPORTANTPARTOFACORPORATEPER

32、FORMANCEMANAGEMENTSYSTEMTHECORECOMPONENTOFTHEPLANNINGSYSTEM,ASCANBEDEDUCEDFROMITSCENTRALPOSITIONINTHEMENTIONEDFIGURE,ISTHEPERFORMANCEEVALUATIONMODELTHESTRUCTUREOFTHISMODELISMAPPEDINTOTHESYSTEMSDATABASE,SIMULATIONMODELSANDBUDGETINGTOOLSSTRUCTURES,ANDALSOUSEDTOSHAPEINFORMATIONCONTAINEDINTHESYSTEMSPROD

33、UCTS,BESIDESBEINGTHENUCLEUSOFTHELANGUAGEUSEDBYTHESYSTEMSAGENTSTOTALKABOUTCORPORATEPERFORMANCETHECORPORATEPLANNINGANDCONTROLPROCESSISFORMEDBYTHECOORDINATEDACTIONSOFTHEPLANNINGANDCONTROLAGENTS,WHOSEAIMISTHEGENERATIONOFTHESYSTEMSOUTPUTS,WHICHINCLUDEASSUMPTIONS,GOALS,财务管理专业2011届本科毕业论文（设计）FORECASTS,PLANS

34、,BUDGETS,INVESTMENTPROJECTS,PERFORMANCEVALUATIONS,VARIANCEANALYSIS,ETCTHESEPRODUCTSTAKETHEFORMOFPAPERANDELECTRONICDOCUMENTSANDSPREADSHEETS,ANDOFPOWERPOINTPRESENTATIONSTHEAGENTSFOLLOWANAGREEDUPONTIMESCHEDULEANDRELYONABUSINESSINTELLIGENCEBISOFTWARETOSUPPORTTHEIRACTIONSTHEBISOFTWAREIMPLEMENTSTHEPERFORM

35、ANCEEVALUATIONMODELFORTHEPURPOSESOFREPRESENTINGANDSIMULATINGCORPORATEPERFORMANCEANDPROVIDESTHENECESSARYTOOLSFORTHESYSTEMSAGENTSTOPRODUCETHESYSTEMSOUTPUTSDATAUSEDBYTHESYSTEMCOMESFROMTHEACCOUNTINGANDOTHERCORPORATEDATABASESINTHEFOLLOWINGSECTIONSOFTHISARTICLEWEWILLEXAMINEINDETAILEACHOFTHEAFOREMENTIONEDP

36、LANNINGSYSTEMCOMPONENTSBEFOREPROCEEDING,HOWEVER,WEWILLMAKEAPAUSETODISCUSSTHEONTOLOGYOFPLANNINGONECANREADILYIDENTIFYINTHISFIGURETHREEMAJORSTRUCTURESTHESTRATEGIC,THEMOTIVATIONANDTHEACTIONFRAMEWORKSINTHESTRATEGICFRAMEWORK,WHICHISCHIEFLYRELATEDTOTHERISKVERSUSRETURNDIALECTICS,WECANIDENTIFYTHEEXTERNALINFL

37、UENCESTOCORPORATEPERFORMANCE,COMPRISINGBOTHOPPORTUNITIESANDTHREATS,ANDTHEINTERNALONES,MATERIALIZEDBYSTRENGTHSANDWEAKNESSESSUPPLIERSANDCONSUMERSNEGOTIATINGPOWER,ENTRYANDEXITBARRIERS,COMPETITORSANDSUBSTITUTEPRODUCTSARETHEMAINDETERMINANTSOFEXTERNALINFLUENCESTECHNOLOGICALCHANGEHASALSOAPERVASIVEINFLUENCE

38、ONCORPORATEPERFORMANCECOMPARINGTHEMOTIVATIONENDSANDACTIONMEANSFRAMEWORKS,WECANASSOCIATEVARIOUSLEVELSORLAYERSINWHICHCORPORATEAIMSAREDEFINEDTOTHECORRESPONDINGACTIONCLASSES,THATIS,VISIONTOMISSION,LONGTERMGOALSTOSTRATEGY,SHORTTERMGOALSTOTACTICSANDACTUALRESULTSTOACTUALACTIONSPOLICYANDBUSINESSRULESAREREST

39、RICTIONSUNDERWHICHSTRATEGYANDTACTICS,RESPECTIVELY,MUSTBEFORMULATED,ANDACTUALACTIONCARRIEDOUTITMAYBECONVENIENT,ATTHISPOINT,TOGIVEAGENERALDEFINITIONOFTHETERMS“PLANNING”AND“CONTROL”CORPORATEPLANNINGISAPROCESSBYWHICHMANAGEMENTDEFINETHEDESIREDFUTUREPERFORMANCEOFACORPORATION,ANDIDENTIFYANDDECIDEONTHEACTIO

40、NSTHATNEEDTOBETAKENINORDERTOACHIEVETHATPERFORMANCETHEMAINSTEPSCOMPRISINGAPLANNINGCYCLEAREEXPOSEDCORPORATECONTROL,ONTHEOTHERHAND,ISANOPERATIONALPROCESSWHICHAIMSTOCHECKWHETHERTHEACTUALPERFORMANCEISIN财务管理专业2011届本科毕业论文（设计）ACCORDANCEWITHTHEPLANNEDONE,AND,EVENTUALLY,TOMODIFYTHEPLANNEDACTIONSINORDERTOGUARA

41、NTEETHATTHEFINALDESIREDPERFORMANCEWILLBEMETTHECORPORATEBUDGETISONEOFTHEMOSTIMPORTANTOUTPUTSOFTHECORPORATEPLANNINGANDCONTROLPROCESSITISTHEPRIMEMANAGEMENTTOOLUSEDTOIMPROVECORPORATEPERFORMANCEANDTOALIGNMANAGEMENTINTERESTSWITHTHOSEOFTHESHAREHOLDERSWECANCONCLUDETHISSECTIONBYSTATINGTHENINEGUIDINGPRINCIPLE

42、SOFCORPORATEPLANNINGANDCONTROLIPLANNINGISCONCERNEDINFIRSTPLACEWITHRESULTSANDINSECONDPLACEWITHTHEMEANSTOACHIEVETHESERESULTSIIPLANNINGISCONCERNEDWITHTHEPRESENTVALUEOFCOSTSANDBENEFITSTOBEINCURREDINTHEFUTUREASACONSEQUENCEOFDECISIONSUNDERTAKENINTHEPRESENTIIITHEMAINOBJECTIVEOFPLANNINGISTOCREATEVALUEFORTHE

43、CORPORATIONSSHAREHOLDERSIVFORTHEABOVEGOALTOBEMET,ITISNECESSARYTOFULFILLCUSTOMERSEXPECTATIONSCONCERNINGQUANTITY,PRICEANDQUALITYOFMARKETEDPRODUCTSATTHELEASTPOSSIBLECOST,ANDTOMAINTAINASKILLEDANDFULLYMOTIVATEDWORKFORCEVPLANNINGANDCONTROLACTIVITIESSHOULDBEORGANIZEDTHROUGHASYSTEMWHOSECOMPONENTSARETHEPLANN

44、INGANDCONTROLAGENTS,PROCESS,TIMESCHEDULE,PRODUCTS,MODELSWALL,1999BROOKSANDWEATHERSTON,2000INTHISRESPECT,SPMISSUCHAPROCESSSPMISDEFINEDASTHEPROCESSWHERESTEERINGOFTHEORGANIZATIONTAKESPLACETHROUGHTHESYSTEMATICDEFINITIONOFMISSION,STRATEGYANDOBJECTIVESOFTHEORGANIZATION,MAKINGTHESEMEASURABLETHROUGHCRITICAL

45、SUCCESSFACTORSANDKEYPERFORMANCEINDICATORS,INORDERTOBEABLETOTAKECORRECTIVEACTIONSTOKEEPTHEORGANIZATIONONTRACKWAAL,2007THEEFFECTIVENESSOFTHEPROCESSISDEFINEDASTHEACHIEVEMENTOFFINANCIALASWELLASNONFINANCIALTARGETS,THEDEVELOPMENTOFSKILLSANDCOMPETENCIES,ANDTHEIMPROVEMENTOFCUSTOMERCAREANDPROCESSQUALITYWAAL,

46、2007SPMISUSEDINNUMEROUSWAYSKAPLANANDNORTON,1996ACHOWETAL,1998ZAIRIANDJARRAR,2000NIVEN,2002ANDERSENETAL,2006TOPERFORMHEALTHCHECKSTHROUGHOUTTHEORGANIZATIONTOCLARIFYANDTRANSLATEVISIONINTOOPERATIONALSTRATEGYTOCOMMUNICATEANDLINKSTRATEGICOBJECTIVESANDBUSINESSMEASURESTOENHANCESTRATEGICFEEDBACKANDLEARNINGTO

47、USEPERFORMANCELEVELSTOCONDUCTDETAILEDOPERATIONALPLANNINGOFACTIVITIESANDPROCESSESTOESTABLISHANEARLYWARNINGSYSTEMTHROUGHMONITORINGOFKEYINDICATORSANDTOINFLUENCEANDALTEREMPLOYEEBEHAVIORTOPROMOTEDESIREDCHANGESTHEREISEVIDENCETHATSPMISNOWIMPLEMENTEDINAPPROXIMATELY70PERCENTOFMEDIUMTOLARGEFIRMSINTHEUSANDEURO

48、PE,ASWELLASINMANYGOVERNMENTALDEPARTMENTSSILK1998MARRANDNEELY2001RIGBY2001WILLIAMS,2001SPECKBACHERETAL,2003NEELYETAL,2004MARRETAL,2004THEQUESTIONHOWEVERISHASSPMBEENSUCCESSFULINPRACTICEVARIOUSAUTHORSHRONEC,1993LYNCHANDCROSS,1995LINGLEANDSCHIEMANN,1996,1999KAPLANANDNORTON,1996BRHEEM1996ATKINSONETAL,199

49、7ARMSTRONGANDBARON,1998WAAL,2001LAWSONETAL,2003CONTENTTHATCOMPANIESWHOHAVEIMPLEMENTEDSPMPERFORMBETTERTHANCOMPANIESTHATDONOTUSESPMBUTMANYOFTHESESTUDIESAREANECDOTALANDOFACASESTUDYNATURE,ANDARENOTGROUNDEDINRIGOROUSRESEARCHNEELYETAL,2004UNTILNOW,MUCHWORKHASBEENCARRIEDOUTONTHEDESIGNANDDEPLOYMENTOFSPM,BUTRELATIVELYLITTLEATTENTIONHASBEENPAIDTOTHEIMPACTOFSPMONORGANIZATIONALRESULTSBOURNEETAL,2000NEELYANDBOURNE,2000NEELYAND财务管理专业2011届本科毕业论文（设计）AUSTIN,2000BOURNEETAL,2003NEELYETAL,2004LOOKINGATTHEGROWINGINTEREST,ITISESSENTIALTOKNOWWHETHERTHEIMPLEMENTATIONOFSPMINORGANIZATIONSWILLIND