中小型制造企业作业成本法的绩效考评探析

Performance Appraisal System of Small and Medium Sized Manufacturing Enterprises with Activity-Based Costing

为获得竞争优势,越来越多的中小型制造企业开始设计适用于自身情况的绩效考评体系,但仍然存在绩效考评不够全面、考评结果不够客观、企业员工对绩效考评理念认识不足等问题。这需要中小企业在作业成本法下设计绩效考评体系,并对所设计指标进行一次性检验。同时,企业在发展壮大的过程中还应注意保证原始记录的真实细致性,健全存货的计量、验收和盘点制度,切实落实绩效考评体系,及时反馈考核结果等问题。

In order to obtain a competitive advantage, more and more small and medium sized manufacturing companies are beginning to design the performance appraisal system applicable to their own circumstances. However, there are still problems for them, including inefficient performance evaluation, the objective evaluation results, poor employee recognition in performance evaluation. To solve these problems, SMEs need to design a performance appraisal system with the help of activity-based costing and take a one-time inspection of the index. At the same time, in the development process, enterprises should also ensure the authenticity and accuracy of original records, improve the inventory system in terms of measurement, inspection and accounting, implement the performance appraisal system with timely feedback on evaluation results.