Research topic of study is Venn relations. Venn symbolizes relationship among human resource methods. They are personnel management, human resource management, and strategic human resource management. Venn symbolizes ...Research topic of study is Venn relations. Venn symbolizes relationship among human resource methods. They are personnel management, human resource management, and strategic human resource management. Venn symbolizes relationship among three human resource methods. According to the relations, firms apply three of them in human resource management departments. Personnel management is associated with job performance, human resource management is associated with employee performance, and strategic human resource management is associated with firm performance. Thus, those three purposes are crucial to firm's objectives. This study also explores human resource accounting, cognitive placement, and talent management. Research question is that firms may apply three human resource methods in human resource management departments. Methodology of study is literature scanning and major result is the application of cognitive placement methodology and Venn diagrams. Data and analysis are obtained through secondary data collection.展开更多
In this paper,we theorize about the impacts of human resource management(HRM) practices on enterprises' performance in Abidjan(Cote d'Ivoire).Specifically,we emphasize the correlation between HRM practices and t...In this paper,we theorize about the impacts of human resource management(HRM) practices on enterprises' performance in Abidjan(Cote d'Ivoire).Specifically,we emphasize the correlation between HRM practices and the perceived enterprise performance.A factor analysis of different HRM practices was utilized.The exploratory factor analysis on the HRM practices for managerial employees revealed three HRM dimensions:employee development,feedback systems,and pay/organization.A separate factor analysis for HRM practices for non-managerial employees led to the same conclusions.These three factors resemble those obtained in previous empirical study and discussed in the theoretical HRM literature.Therefore,the relationship among these three HRM dimensions and their relationship with enterprise performance was examined in the present study to facilitate comparison between managerial and non-managerial employees in the Ivorian context.展开更多
Organizations, no matter their kinds, are established to serve specific societal needs. The success of an organization depends on its ability to direct the energies of its members in effectively serving these needs. T...Organizations, no matter their kinds, are established to serve specific societal needs. The success of an organization depends on its ability to direct the energies of its members in effectively serving these needs. The primary motive for the existence of any organization is often expressed in its mission. It is heartwarming that most Nigerian organizations (profit and non-profit alike) have mission statements conspicuously displayed in their front offices However, the efficacies of these mission statements in securing the needed employees support and commitment have not being fully investigated within the Nigerian context. The authors used structured questionnaires to elicit required responses from respondents' employees of various Nigerian organizations. It was affirmed that the statements of properly formulated and communicated missions are potent tools in the hands of management in unleashing employees' commitment and improving organizational performance. It was recommended that Nigeria organizations should move beyond the use of mission statements as mere "slogans" and open up employees' "eyes to see how their daily tasks and roles as enshrined in the vision and mission can move the organization towards the attainment of its objectives展开更多
The private hospital has increased the capacity of health service delivery in number and is going to become an important supplement for medical resources. The thesis is combined with the actual situation of Chongqing ...The private hospital has increased the capacity of health service delivery in number and is going to become an important supplement for medical resources. The thesis is combined with the actual situation of Chongqing Tongkang Orthopedic Hospital after its opening within half a year, so as to discuss the enlightenment from the position of medical institution, the performance management, the hospital culture and competitive environment at the beginning of the private hospital's foundation.展开更多
Corporate Performance Management (CPM) system is an information system used to collect, analyze, and visualize key performance indicators (KPIs) to support both business operations and especially strategic decisio...Corporate Performance Management (CPM) system is an information system used to collect, analyze, and visualize key performance indicators (KPIs) to support both business operations and especially strategic decisions. CPM systems display KPIs in forms of scorecard and dashboard so the executives can keep track and evaluate corporate performance. The quality of the information as shown in the KPIs is very crucial for the executives to make the right decisions. Therefore, it is important that the executives must be able to retrieve not only the KPIs but also the quality of those KPIs before using such KPIs in their strategic decisions. The objectives of this study were to determine the role of the CPM system in the organizations, current data and information quality state, problems and perspectives regarding data quality, as well as data quality maturity stage of the organizations. Survey research was used in this study; a questionnaire was sent to collect data from 477 corporations listed in the Stock Exchange of Thailand (SET) on January, 2011. Forty-nine questionnaires were returned. The results show that about half of the organizations have implemented CPM systems. Most organizations are confident in the information in CPM system, but information quality issues are commonly found. Frequent problems regarding information quality are information not up to date, information not ready by time of use, inaccuracy and incomplete. The most concerned and frequently assessed quality dimensions were security, accuracy, completeness, and validity. When asked to prioritize, the most important quality dimensions are accuracy, timeliness, completeness, security, and validity respectively. In addition, most organizations concern about data govemance management and have deployed such measures. This study showed that most organizations are on level 4 on Gartner's data governance maturity stage in which data governance is concerned and managed, but still not effective.展开更多
This paper addresses the relationship between "new" and the "old" public performance management; the dialogue between imported idealistic designs and the inherently stable existing (performance) management syste...This paper addresses the relationship between "new" and the "old" public performance management; the dialogue between imported idealistic designs and the inherently stable existing (performance) management systems (Carmona & Gronlund, 2003; Hyvonen, Jairvinen, Pellinen, & Rahko, 2009; Scapens & Ter Bogt, 2009). We see the co-existence of imported and traditional, both idealistic and realistic models of performance management as problematic. Such performance management models are based on different institutional logics that are the taken-for-granted rules guiding behavior of field-level actors, and related practices that predominate in an organizational field. These logics help to explain connections that create a sense of common purpose and unity within an organizational field (Scott, 2001; Kitchener, 2002). The purpose of this paper is to analyze and illustrate how institutional pressures for management accounting change are formed. Most studies on change and stability of management accounting pay little attention on how institutional pressures for accounting change are formed, especially on the political field level. Our study demonstrates how various actors at the political field level participate in creating institutional pressures in diverse and sometimes contradictory ways. Drawing on archival data and 20 interviews with public officials, we seek to illustrate how different organizational field-level actors' views on implementing cost accounting differ, and how these views have influenced the outcome of cost accounting development in the Finnish Defence Forces. Our results suggest that contradictory institutional logics exist in relation with Finnish central government management-by-results, performance management and cost accounting systems. A value-for-money ideology in the armed forces sector (see e.g., Gr6nlund & Catasus, 2005) at times seems to challenge and even contradict the "legalistic" tradition of developing cost accounting that conforms to budgetary laws and statues. Similarly, the New Public Management based performance prism model (Fryer, Antony, & Ogden, 2009; Neely, Adams, & Crowe, 2001), when implemented at a local level, seems to conflict with notions common in accounting literature, according to which management accounting systems should be aligned with organizations' strategy and structure (see e.g., Abemethy, Lillis, Brownell, & Carter, 2001).展开更多
Global financial crises might and should be recognized as a potential chance to introduce changes in managing our business, both in financial and other important private and/or public sectors. The prevailing opinion i...Global financial crises might and should be recognized as a potential chance to introduce changes in managing our business, both in financial and other important private and/or public sectors. The prevailing opinion is that a lack of corporative social responsibility is one of the major reasons that lead to global crises occurrence. Nowadays, it is crucial to use the experiences of other industries and sectors which from their very beginning managed to balance finance and social goals at the same time. Microfinance sector is exactly one such sector. This paper is organized as follows: First, we give some overview of different approaches to measuring social performance of microfinance institutions. In this part of the paper we also accent the specifics of microfinance institutions-management within the context of double bottom line. In the second part we focus our analysis on practical implementation of "double bottom line management in Prizma MCO, one of the world pioneers in social performance management, by using their revolutionary poverty scorecard system. Then, we analyze how these social performance data are used in decision-making and how it affects overall performance of the organization. The paper is finished with some conclusions and lessons learned.展开更多
Performance appraisal is one of the commonly used modern human resource management tools. Many companies which developed to a certain stage began to introduce performance management. But a lot of friends in human reso...Performance appraisal is one of the commonly used modern human resource management tools. Many companies which developed to a certain stage began to introduce performance management. But a lot of friends in human resources circles always hold a controversy on the effectiveness of performance management. In fact, there are problems on the methods and assessment scales. I personally think that a lot of companies use performance appraisal problem mainly occurs due to the presence misunderstanding the purpose of business resulting from the introduction of performance appraisal. For example: taking the wrong assessment methods, there is no breakdown of the work in advance, nor performed posts and responsibilities ; performance appraisal way to take a negative incentive, the employees complained of performance ; lack of strategic height of human resource management, performance appraisal that can not be linked with the actual situation. The following analysis of several performance evaluation methods and its influence is from the perspective of human resources. Each has its advantages and disadvantages, and also has different emphases. I want to share it with everyone and hope everyone can learn something from it.展开更多
Performance management has become a competitive advantage of enterprises to cultivate core competitiveness of strategic initiatives, but how to act performance management out scientifically has been difficult. An uncl...Performance management has become a competitive advantage of enterprises to cultivate core competitiveness of strategic initiatives, but how to act performance management out scientifically has been difficult. An unclear understanding of the various issues often results in improper handling counterproductive. Thus, we should analyze human resource performance management problems and their causes, and only on this basis can we establish and implement effective hunlan resource management system dynamic performance during the difficulties and the main factors that should be considered to elaborate.展开更多
This paper is a comprehensive data collection and analysis of the special performance of the managed fund in provincial universities, which has very important academic value and theoretical and practical significance ...This paper is a comprehensive data collection and analysis of the special performance of the managed fund in provincial universities, which has very important academic value and theoretical and practical significance for the effective and rational improvement of the utilization ratio of the special funds, the specification of the management the university capitals and the ceaseless development of the education reform. It also has very important academic value and theoretical practical significance for the improvement of the financial management levels, the introduction of the evaluation results of the special funds into the budget appropriation mechanism, the refinement of the budget planning of the special funds, the improvement of the scientificalness and accuracy of the budget planning oft he special fimds, and the further strengthening of the management of the expenditure and balance of the special funds of universities, and the formulation of the scientific and effective performance evaluation methods, and the formation of the theoretical platform of the performance management evaluation.展开更多
To establish scientific and effective performance management system is one of the important tasks of establishing a modem enterprise human resources management. Based on modern management concept of human resources, t...To establish scientific and effective performance management system is one of the important tasks of establishing a modem enterprise human resources management. Based on modern management concept of human resources, this thesis discusses how the newly set-up Chinese private high-tech manufacturing enterprise effectively import performance management system, design and implement the system and put it into application. With application of performance management related theory, the thesis analyzes the characteristics of current stage of enterprise development, designs the construction process of performance management system, and illustrates the detailed implementation method.展开更多
Performance management as the core part of modem human resources management, is to ensure that the employee's work and the organization's strategic objectives to maintain consistent process. Performance management b...Performance management as the core part of modem human resources management, is to ensure that the employee's work and the organization's strategic objectives to maintain consistent process. Performance management by setting a scientific and rational organizational goals, departmental goals and individual goals for employees specified in the direction Managers to discover the work of subordinates through performance coaching communication problems exist, to provide guidance and resources to support the necessary work to subordinates, subordinates bv improving, work attitude and workin~ melhnd~ tn en^Hre~ tho renl^v~fltan nfn^r~" I-,;~.~;展开更多
With the advent of economic globalization and the information age increasingly competitive market, facing tough competition in the market, an enterprise in order to gain competitive advantages, to survive and develop,...With the advent of economic globalization and the information age increasingly competitive market, facing tough competition in the market, an enterprise in order to gain competitive advantages, to survive and develop, we must continue to improve its overall efficiency and performance. Practice has proved an effective way to improve performance is a performance management.展开更多
In this paper, we conduct research on the applications of humanism management thoughts and positive incentive on contemporary enterprise management activities. The success or failure of an enterprise, it has connected...In this paper, we conduct research on the applications of humanism management thoughts and positive incentive on contemporary enterprise management activities. The success or failure of an enterprise, it has connected with the enterprise staff. Modem enterprise to make the enterprise in the competitive market of the brand is enduring, its survival is to be active play to the initiative, enthusiasm and creativity of employees, emphasizing the subject status of the employees and the leading role which is to emphasize the importance of basic management in enterprise management. Our research provides managers with the state-of-the-art methodology of management which will enhance the overall performance and the efficiency of business operating.展开更多
Mueller said: "The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems." It's no exception with government accounting. Since...Mueller said: "The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems." It's no exception with government accounting. Since 1998, China's current budget accounting system has been acting as government accounting. Basically, it fulfilled the needs of relevant government accounting. The government accounting integrated with budget accounting. As time passes by, the current budget accounting can not meet the deepening globalization of the market economy nor the developing economic and political environment in terms of the definition of objectives, choices of basic accounting, offering of accounting information. In recent years, public finance reform, transformation of government functions, the public consciousness and other factors call for higher needs for the new government accounting. The current budget fails to provide enough government accounting information that the public need. In 2011, China started a pilot of performance management and performance budgeting in the country. The efficient use of public funds, the profits, and the effectiveness of public information draw more users' attention. It becomes more important for the govemrnent accounting larovidin~ information of performance evaluation.展开更多
With the deepening development of economic globalization, the competition between enterprises is increasingly fierce. In order to be able to survive in the fierce competition and achieve better profits, more and more ...With the deepening development of economic globalization, the competition between enterprises is increasingly fierce. In order to be able to survive in the fierce competition and achieve better profits, more and more enterprises begin to pay close attention to the performance management, and performance management gradually become the core content of human resource management. This paper expatiates the concept of performance management and related performance management contents and some existing problems in performance management. Through the discussing of the MOTOROLA's company performance management practice, it proposes how to improve the performance management. At last, to improve the efficiency of human resource management, it should make a systematic, standard, scientific performance management, enhance the enterprise the competitive ability and profitability.展开更多
Government Performance Management is a new government management pattern. It plays an important role in the development of the local government and an important part of the government human resource management. Since ...Government Performance Management is a new government management pattern. It plays an important role in the development of the local government and an important part of the government human resource management. Since China began to implement its government performance management, it has obtained some initial results. But it is still in the exploratory and improvement stage. Because a lot of problems arise in the actual operation process, so theoretical research and practice experience need to be further improved. Therefore, analyzing the local government perfornaance management problems and exploring strategies to improve the performance management are currently the objective requirements of the socialist market economy construction and governance reform in China and will have great significance.展开更多
In the banking system, a context characterized by growing instability and by the speed of evolution of business dynamics, the system of corporate governance plays a key role, both for large banks and for banks with a ...In the banking system, a context characterized by growing instability and by the speed of evolution of business dynamics, the system of corporate governance plays a key role, both for large banks and for banks with a smaller size. The paper aims to investigate the influence of corporate governance of the banks that operate in the cooperative credit system on performance and quality of loans, over the years 2010-2011-2012. In order to achieve this aim, the following research hypotheses have been formulated: There is a statistically significant relationship between the size and the structure of the board and banks Performance operating in the cooperative credit system; there is a statistically significant relationship between the size and structure of the board and the credit quality of banks operating in the cooperative credit system. The analysis is conducted on a sample composed of 48 Italian banks, divided into 24 cooperative banks and 24 popular banks. The sample is made up of banks from all over Italy and very different in terms of dimension. For the sample construction, data relative to governance of banks were collected from the balance sheets in the period from June to August 2014. Financial-economic data were collected from the Financial Statements and from Bankscope database. The methodology of analysis is based on multivariate OLS (ordinary least squares) regression models. The main results refer to the presence of significant relationships between board dimension and the quality of loans and among the number of committees and performance and the quality of loans. The presence of a significant and negative relationship between the board dimension and the ratio of impaired loans to gross loans indicates the possibility that enlargement of board dimension allows a better quality of loans. The presence of a positive relationship between the number of committees and the ratio of impaired loans to gross loans signals the possibility that a greater number of committees can produce a worse quality of loans. The presence of a negative relationship between the number of committees and bank performance suggests to limit and manage the complexity of governance in banks operating in the cooperative credit system.展开更多
The core role of middle managers in the enterprises, plays an important role in the whole enterprise. Yet all round the teacher talked about a lot of companies, including layer of managers' performance status is not ...The core role of middle managers in the enterprises, plays an important role in the whole enterprise. Yet all round the teacher talked about a lot of companies, including layer of managers' performance status is not as good as executives expected. This paper mainly studies the present enterprise, the real role of middle managers, and their performance status, and middle managers in the performance of the existing problems and the analysis of the present situation of the listed in the reason, and put forward relevant countermeasures according to the actual situation. The results show that the middle managers performance evaluation become a mere formality, most managers see performance appraisal as a burden and form; Middle managers set of assessment index and the use of problems; The right job analysis is the key to design middle managers performance evaluation indicators; In the proper selection of performance indicators is significant for middle managers to improve performance; Performance indicators weights allocation to improve the teaching quality of middle managers performance influence; Design middle tube is the main body of performance appraisal index of middle performance increase.展开更多
文摘Research topic of study is Venn relations. Venn symbolizes relationship among human resource methods. They are personnel management, human resource management, and strategic human resource management. Venn symbolizes relationship among three human resource methods. According to the relations, firms apply three of them in human resource management departments. Personnel management is associated with job performance, human resource management is associated with employee performance, and strategic human resource management is associated with firm performance. Thus, those three purposes are crucial to firm's objectives. This study also explores human resource accounting, cognitive placement, and talent management. Research question is that firms may apply three human resource methods in human resource management departments. Methodology of study is literature scanning and major result is the application of cognitive placement methodology and Venn diagrams. Data and analysis are obtained through secondary data collection.
文摘In this paper,we theorize about the impacts of human resource management(HRM) practices on enterprises' performance in Abidjan(Cote d'Ivoire).Specifically,we emphasize the correlation between HRM practices and the perceived enterprise performance.A factor analysis of different HRM practices was utilized.The exploratory factor analysis on the HRM practices for managerial employees revealed three HRM dimensions:employee development,feedback systems,and pay/organization.A separate factor analysis for HRM practices for non-managerial employees led to the same conclusions.These three factors resemble those obtained in previous empirical study and discussed in the theoretical HRM literature.Therefore,the relationship among these three HRM dimensions and their relationship with enterprise performance was examined in the present study to facilitate comparison between managerial and non-managerial employees in the Ivorian context.
文摘Organizations, no matter their kinds, are established to serve specific societal needs. The success of an organization depends on its ability to direct the energies of its members in effectively serving these needs. The primary motive for the existence of any organization is often expressed in its mission. It is heartwarming that most Nigerian organizations (profit and non-profit alike) have mission statements conspicuously displayed in their front offices However, the efficacies of these mission statements in securing the needed employees support and commitment have not being fully investigated within the Nigerian context. The authors used structured questionnaires to elicit required responses from respondents' employees of various Nigerian organizations. It was affirmed that the statements of properly formulated and communicated missions are potent tools in the hands of management in unleashing employees' commitment and improving organizational performance. It was recommended that Nigeria organizations should move beyond the use of mission statements as mere "slogans" and open up employees' "eyes to see how their daily tasks and roles as enshrined in the vision and mission can move the organization towards the attainment of its objectives
文摘The private hospital has increased the capacity of health service delivery in number and is going to become an important supplement for medical resources. The thesis is combined with the actual situation of Chongqing Tongkang Orthopedic Hospital after its opening within half a year, so as to discuss the enlightenment from the position of medical institution, the performance management, the hospital culture and competitive environment at the beginning of the private hospital's foundation.
文摘Corporate Performance Management (CPM) system is an information system used to collect, analyze, and visualize key performance indicators (KPIs) to support both business operations and especially strategic decisions. CPM systems display KPIs in forms of scorecard and dashboard so the executives can keep track and evaluate corporate performance. The quality of the information as shown in the KPIs is very crucial for the executives to make the right decisions. Therefore, it is important that the executives must be able to retrieve not only the KPIs but also the quality of those KPIs before using such KPIs in their strategic decisions. The objectives of this study were to determine the role of the CPM system in the organizations, current data and information quality state, problems and perspectives regarding data quality, as well as data quality maturity stage of the organizations. Survey research was used in this study; a questionnaire was sent to collect data from 477 corporations listed in the Stock Exchange of Thailand (SET) on January, 2011. Forty-nine questionnaires were returned. The results show that about half of the organizations have implemented CPM systems. Most organizations are confident in the information in CPM system, but information quality issues are commonly found. Frequent problems regarding information quality are information not up to date, information not ready by time of use, inaccuracy and incomplete. The most concerned and frequently assessed quality dimensions were security, accuracy, completeness, and validity. When asked to prioritize, the most important quality dimensions are accuracy, timeliness, completeness, security, and validity respectively. In addition, most organizations concern about data govemance management and have deployed such measures. This study showed that most organizations are on level 4 on Gartner's data governance maturity stage in which data governance is concerned and managed, but still not effective.
文摘This paper addresses the relationship between "new" and the "old" public performance management; the dialogue between imported idealistic designs and the inherently stable existing (performance) management systems (Carmona & Gronlund, 2003; Hyvonen, Jairvinen, Pellinen, & Rahko, 2009; Scapens & Ter Bogt, 2009). We see the co-existence of imported and traditional, both idealistic and realistic models of performance management as problematic. Such performance management models are based on different institutional logics that are the taken-for-granted rules guiding behavior of field-level actors, and related practices that predominate in an organizational field. These logics help to explain connections that create a sense of common purpose and unity within an organizational field (Scott, 2001; Kitchener, 2002). The purpose of this paper is to analyze and illustrate how institutional pressures for management accounting change are formed. Most studies on change and stability of management accounting pay little attention on how institutional pressures for accounting change are formed, especially on the political field level. Our study demonstrates how various actors at the political field level participate in creating institutional pressures in diverse and sometimes contradictory ways. Drawing on archival data and 20 interviews with public officials, we seek to illustrate how different organizational field-level actors' views on implementing cost accounting differ, and how these views have influenced the outcome of cost accounting development in the Finnish Defence Forces. Our results suggest that contradictory institutional logics exist in relation with Finnish central government management-by-results, performance management and cost accounting systems. A value-for-money ideology in the armed forces sector (see e.g., Gr6nlund & Catasus, 2005) at times seems to challenge and even contradict the "legalistic" tradition of developing cost accounting that conforms to budgetary laws and statues. Similarly, the New Public Management based performance prism model (Fryer, Antony, & Ogden, 2009; Neely, Adams, & Crowe, 2001), when implemented at a local level, seems to conflict with notions common in accounting literature, according to which management accounting systems should be aligned with organizations' strategy and structure (see e.g., Abemethy, Lillis, Brownell, & Carter, 2001).
文摘Global financial crises might and should be recognized as a potential chance to introduce changes in managing our business, both in financial and other important private and/or public sectors. The prevailing opinion is that a lack of corporative social responsibility is one of the major reasons that lead to global crises occurrence. Nowadays, it is crucial to use the experiences of other industries and sectors which from their very beginning managed to balance finance and social goals at the same time. Microfinance sector is exactly one such sector. This paper is organized as follows: First, we give some overview of different approaches to measuring social performance of microfinance institutions. In this part of the paper we also accent the specifics of microfinance institutions-management within the context of double bottom line. In the second part we focus our analysis on practical implementation of "double bottom line management in Prizma MCO, one of the world pioneers in social performance management, by using their revolutionary poverty scorecard system. Then, we analyze how these social performance data are used in decision-making and how it affects overall performance of the organization. The paper is finished with some conclusions and lessons learned.
文摘Performance appraisal is one of the commonly used modern human resource management tools. Many companies which developed to a certain stage began to introduce performance management. But a lot of friends in human resources circles always hold a controversy on the effectiveness of performance management. In fact, there are problems on the methods and assessment scales. I personally think that a lot of companies use performance appraisal problem mainly occurs due to the presence misunderstanding the purpose of business resulting from the introduction of performance appraisal. For example: taking the wrong assessment methods, there is no breakdown of the work in advance, nor performed posts and responsibilities ; performance appraisal way to take a negative incentive, the employees complained of performance ; lack of strategic height of human resource management, performance appraisal that can not be linked with the actual situation. The following analysis of several performance evaluation methods and its influence is from the perspective of human resources. Each has its advantages and disadvantages, and also has different emphases. I want to share it with everyone and hope everyone can learn something from it.
文摘Performance management has become a competitive advantage of enterprises to cultivate core competitiveness of strategic initiatives, but how to act performance management out scientifically has been difficult. An unclear understanding of the various issues often results in improper handling counterproductive. Thus, we should analyze human resource performance management problems and their causes, and only on this basis can we establish and implement effective hunlan resource management system dynamic performance during the difficulties and the main factors that should be considered to elaborate.
文摘This paper is a comprehensive data collection and analysis of the special performance of the managed fund in provincial universities, which has very important academic value and theoretical and practical significance for the effective and rational improvement of the utilization ratio of the special funds, the specification of the management the university capitals and the ceaseless development of the education reform. It also has very important academic value and theoretical practical significance for the improvement of the financial management levels, the introduction of the evaluation results of the special funds into the budget appropriation mechanism, the refinement of the budget planning of the special funds, the improvement of the scientificalness and accuracy of the budget planning oft he special fimds, and the further strengthening of the management of the expenditure and balance of the special funds of universities, and the formulation of the scientific and effective performance evaluation methods, and the formation of the theoretical platform of the performance management evaluation.
文摘To establish scientific and effective performance management system is one of the important tasks of establishing a modem enterprise human resources management. Based on modern management concept of human resources, this thesis discusses how the newly set-up Chinese private high-tech manufacturing enterprise effectively import performance management system, design and implement the system and put it into application. With application of performance management related theory, the thesis analyzes the characteristics of current stage of enterprise development, designs the construction process of performance management system, and illustrates the detailed implementation method.
文摘Performance management as the core part of modem human resources management, is to ensure that the employee's work and the organization's strategic objectives to maintain consistent process. Performance management by setting a scientific and rational organizational goals, departmental goals and individual goals for employees specified in the direction Managers to discover the work of subordinates through performance coaching communication problems exist, to provide guidance and resources to support the necessary work to subordinates, subordinates bv improving, work attitude and workin~ melhnd~ tn en^Hre~ tho renl^v~fltan nfn^r~" I-,;~.~;
文摘With the advent of economic globalization and the information age increasingly competitive market, facing tough competition in the market, an enterprise in order to gain competitive advantages, to survive and develop, we must continue to improve its overall efficiency and performance. Practice has proved an effective way to improve performance is a performance management.
文摘In this paper, we conduct research on the applications of humanism management thoughts and positive incentive on contemporary enterprise management activities. The success or failure of an enterprise, it has connected with the enterprise staff. Modem enterprise to make the enterprise in the competitive market of the brand is enduring, its survival is to be active play to the initiative, enthusiasm and creativity of employees, emphasizing the subject status of the employees and the leading role which is to emphasize the importance of basic management in enterprise management. Our research provides managers with the state-of-the-art methodology of management which will enhance the overall performance and the efficiency of business operating.
文摘Mueller said: "The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems." It's no exception with government accounting. Since 1998, China's current budget accounting system has been acting as government accounting. Basically, it fulfilled the needs of relevant government accounting. The government accounting integrated with budget accounting. As time passes by, the current budget accounting can not meet the deepening globalization of the market economy nor the developing economic and political environment in terms of the definition of objectives, choices of basic accounting, offering of accounting information. In recent years, public finance reform, transformation of government functions, the public consciousness and other factors call for higher needs for the new government accounting. The current budget fails to provide enough government accounting information that the public need. In 2011, China started a pilot of performance management and performance budgeting in the country. The efficient use of public funds, the profits, and the effectiveness of public information draw more users' attention. It becomes more important for the govemrnent accounting larovidin~ information of performance evaluation.
文摘With the deepening development of economic globalization, the competition between enterprises is increasingly fierce. In order to be able to survive in the fierce competition and achieve better profits, more and more enterprises begin to pay close attention to the performance management, and performance management gradually become the core content of human resource management. This paper expatiates the concept of performance management and related performance management contents and some existing problems in performance management. Through the discussing of the MOTOROLA's company performance management practice, it proposes how to improve the performance management. At last, to improve the efficiency of human resource management, it should make a systematic, standard, scientific performance management, enhance the enterprise the competitive ability and profitability.
文摘Government Performance Management is a new government management pattern. It plays an important role in the development of the local government and an important part of the government human resource management. Since China began to implement its government performance management, it has obtained some initial results. But it is still in the exploratory and improvement stage. Because a lot of problems arise in the actual operation process, so theoretical research and practice experience need to be further improved. Therefore, analyzing the local government perfornaance management problems and exploring strategies to improve the performance management are currently the objective requirements of the socialist market economy construction and governance reform in China and will have great significance.
文摘In the banking system, a context characterized by growing instability and by the speed of evolution of business dynamics, the system of corporate governance plays a key role, both for large banks and for banks with a smaller size. The paper aims to investigate the influence of corporate governance of the banks that operate in the cooperative credit system on performance and quality of loans, over the years 2010-2011-2012. In order to achieve this aim, the following research hypotheses have been formulated: There is a statistically significant relationship between the size and the structure of the board and banks Performance operating in the cooperative credit system; there is a statistically significant relationship between the size and structure of the board and the credit quality of banks operating in the cooperative credit system. The analysis is conducted on a sample composed of 48 Italian banks, divided into 24 cooperative banks and 24 popular banks. The sample is made up of banks from all over Italy and very different in terms of dimension. For the sample construction, data relative to governance of banks were collected from the balance sheets in the period from June to August 2014. Financial-economic data were collected from the Financial Statements and from Bankscope database. The methodology of analysis is based on multivariate OLS (ordinary least squares) regression models. The main results refer to the presence of significant relationships between board dimension and the quality of loans and among the number of committees and performance and the quality of loans. The presence of a significant and negative relationship between the board dimension and the ratio of impaired loans to gross loans indicates the possibility that enlargement of board dimension allows a better quality of loans. The presence of a positive relationship between the number of committees and the ratio of impaired loans to gross loans signals the possibility that a greater number of committees can produce a worse quality of loans. The presence of a negative relationship between the number of committees and bank performance suggests to limit and manage the complexity of governance in banks operating in the cooperative credit system.
文摘The core role of middle managers in the enterprises, plays an important role in the whole enterprise. Yet all round the teacher talked about a lot of companies, including layer of managers' performance status is not as good as executives expected. This paper mainly studies the present enterprise, the real role of middle managers, and their performance status, and middle managers in the performance of the existing problems and the analysis of the present situation of the listed in the reason, and put forward relevant countermeasures according to the actual situation. The results show that the middle managers performance evaluation become a mere formality, most managers see performance appraisal as a burden and form; Middle managers set of assessment index and the use of problems; The right job analysis is the key to design middle managers performance evaluation indicators; In the proper selection of performance indicators is significant for middle managers to improve performance; Performance indicators weights allocation to improve the teaching quality of middle managers performance influence; Design middle tube is the main body of performance appraisal index of middle performance increase.