企业集团业绩管理系统比较研究

A Study on Performance Management System Applied in Different Corporation Group

通过回顾企业集团的不同分类方法,指出以管理控制模式为基础的分类方法更能揭示企业集团类型对业绩管理系统的影响。区别了不同企业集团中母子公司的定位,在此基础上比较了不同企业集团业绩管理系统在构建方式、控制手段和监控周期上的不同。

This paper pointes out that the classification basd on management control can characterize the effect on performance management system by summarizing several methods to classify the corporation group. It also gives the distinction of location between parent company and the subsidiaries. Thus, it compares the difference of performance management system in modeling, control method and circle of mo- nitor in the corporation company.