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随着市场竞争的加剧,企业规模不断壮大,产品多样化,技术复杂化,越来越多的此类企业采用了事业部制的组织结构。在事业部制的企业中引入以“利润”为核心的绩效考核指标,难点之一在于如何衡量职能部门所经营的“服务产品”的成本和收益。笔者从服务产品的选择、定价、流通和承接四个环节予以分析,以期为需求企业提供一定的参考。
With the aggravation of the market competition, the scale of enterprises has been continuously expanded, product diversification and technical complexity have been introduced. More and more such enterprises adopt the organizational structure of the business department. One of the difficulties in introducing the performance evaluation index centered on “profit ” in the business unit system is how to measure the costs and benefits of “service products ” operated by functional departments. The author analyzes the four aspects of service product selection, pricing, circulation and acceptance in order to provide some reference for the enterprises in need.