分权制企业绩效管理可能性基准的内涵变化

The Changing Trend of Management Possibility Criteria Meaning in Modern Decentralized Firms' Performance Management

现代分权制企业的绩效管理中常应用的绩效管理会计方法一标准成本管理、预算管理、事业部制管理会计、平衡记分卡对相关责任中心的绩效评价目标和考核基准有所不同,各相关责任中心管理可能性基准呈内涵扩张趋势。

In order to achieve the goal of whole benefit optimization, many firms focus more their con sideration on the principals of authority, responsibility, and benefit integration, and focus more considera tion on management possibility principals in their performance management. Common methods used in per formance management accounting in modern decentralized firms, such as standard cost management, budg et management, management accounting of divisional systems, BSC and so on, have some differences a bout its goals and standards of related responsibility focused performance evaluation, each related responsi bility focused management possibility have an expansion trend with its concepts.