摘要
海尔自创的共赢增值表,被称为企业"第四张报表"。这是海尔在人单合一模式基础上,再度自主创造的一个管理会计报告工具。该表作为一种变革创新的价值计量工具,通过多重价值表达与描述,构筑了企业开放、多赢、互利的组织生态,让员工在创造用户价值与企业价值的基础上,实现个人价值。共赢增值表既传承了现有管理会计理论的内涵,又预设了大智移云物时代的新场景;既能适需海尔内部管理,还能示范其他企业的组织管理重构。
Haier’s win-win value-added statement(WWVA),being recognized as the"fourth statements"of enterprises,is a new typology of management accounting report based on the successful design and implementation of"RDHY".It is a management tool for Haier to create a management report on the basis of the"one on one"mode.As a value measurement tool for change and innovation,the table constructs an open,win-win and mutually beneficial organizational ecology of the enterprise through multiple value expression and description,so that employees can realize personal value on the basis of creating user and enterprise value.The win-win value-added statement not only inherits the connotation of the existing management accounting theory,but also presupposes a new scene in the era of big data,digitalization,and cloud computing;other enterprises can also use this methodology to reconstruct their management model.
出处
《管理会计研究》
2021年第6期48-55,87,共9页
MANAGEMENT ACCOUNTING STUDIES