构造内部市场价值链——兼论EVA绩效管理与激励系统的改进

Constructing Internal Market Value Chain——A nd on Improving EVA Performance Management and Incentive System

本文从批判以EVA为代表的现行体系入手,首先设计出一个全新的价值度量模型———价值三足鼎(TVE,TripartiteValueEcology),通过TVE沿流程的分解导出I-MVC,阐明I-MVC的绩效指标设置、激励设计思路和理念内涵,建立起I-MVC的理论框架;然后将I-MVC融入人力资源管理系统,全面阐述I-MVC绩效管理与激励系统的构建与运行,建立起I-MVC的应用体系。最后,文章对I-MVC与现行绩效管理体系作了初步的比较研究。

Internal Marker Value Chain(I-MVC)is an improved enterprise performance management and incentive system created by the author who refers to the Value Chain theory and the principal of process management.The paper provides a new value measurement model,abbreviated for TVE(Tripartite Value Ecology),firstly by reviewing the current system represented by EVA and analyzing TVE in the enterprise's business process.Then the I-MVC is developed,the way of setting key performance measurement parameters illustrated,and the core of incentive system and its meanings discussed.The paper further explains the construction and operating mechanism of the I-MVC performance management and incentive system and devises an I-MVC application system.Lastly,the paper offers a comparison between I-MVC and existing performance management system.