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现代企业的发展,对绩效量化管理提出了越来越高的要求,同时,绩效管理也越来越受到企业管理者的重视。如何针对企业实际情况,引入切合实际的方式方法,必须进行科学论证和优化选择。一般来说,绩效管理有三种方法:关键绩效指标(KPI)、平衡计分卡(BSC)和目标管理(MBO),三种方法各有利弊。关键绩效指标考核是通过对工作绩效特征的分析,提炼出的最能代表绩效的若干关键指标体系,并以此为基础进行绩效考核的模式。其目的是建立一种机制,将企业战略转化为企业的内部过程和活动,以不断增强企业的核心竞争力。平衡计分卡的最重要特点是将考核与公司的战略、愿景结合,反映了平衡的思想,强调短期目标与长期目标间的平衡、内部因素与外部因素间的平衡。BSC分析哪些是完成企业使命的关键成功因素,以及评价这些因素的项目,以促使企业完成目标。平衡计分卡考核法是以战略目标为核心,通过财务、顾客、内部运作流程、员工学习能力四个层面来实施
The development of modern enterprises has put forward higher and higher requirements on the quantitative management of performance, and at the same time, the performance management has drawn more and more attention from the enterprise managers. How to deal with the actual situation of enterprises, the introduction of practical ways and means, we must conduct scientific feasibility studies and optimization options. In general, there are three approaches to performance management: Key Performance Indicators (KPIs), Balanced Score Cards (BSC), and Objective Management (MBO). Each of these three approaches has its own advantages and disadvantages. The key performance indicator assessment is through the analysis of the characteristics of job performance, extract the most representative of the performance of a number of key indicators system, and as a basis for performance assessment mode. Its purpose is to establish a mechanism that transforms corporate strategy into internal processes and activities of the enterprise so as to continuously enhance its core competitiveness. The most important feature of the BSC is that it combines the assessment with the company’s strategy and vision, reflects the balanced thinking, emphasizes the balance between short-term and long-term goals, and the balance between internal and external factors. BSC analyzes which are the key success factors in fulfilling an enterprise’s mission, and projects that evaluate these factors in order to motivate companies to accomplish their goals. Balanced Scorecard assessment is based on strategic objectives as the core, through the financial, customer, internal operational processes, staff learning ability to implement the four levels