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系统控制是企业管理最重要的职能,差异分析是控制的关键步骤。因为没有差异分析,就无法了解绩效标准和实际绩效的偏差,就无法有的放矢地采取校正措施,整个控制过程就会变得毫无意义。差异分析是控制过程的第三阶段,是衡量实际绩效的后续步骤。所以对被控对象进行跟踪检查,获得信息是进行差异分析的基础。通常人们认为,有偏差就应该采取校正措施。但有时偏差是绩效标准允许的,就不必采取任何措施。差异分析的内容主要有3
System control is the most important function of enterprise management. Differential analysis is a key step in control. Because there is no difference analysis, it is impossible to understand the deviation between performance standards and actual performance, and it is impossible to take corrective measures in a targeted manner, and the entire control process will become meaningless. Differential analysis is the third stage of the control process and is the next step in measuring actual performance. Therefore, tracking the controlled object to obtain information is the basis for the analysis of differences. It is generally believed that corrective measures should be taken if there are deviations. But sometimes deviations are permitted by performance standards and no measures need to be taken. The difference analysis mainly has 3