Research and Analysis on the Application of Strategic Performance Management in Enterprises

In today’s competitive business environment,strategic performance management(SPM)is crucial for continuous growth and innovation.Therefore,it is important to realize the advantages of SPM in enterprise applications.This paper analyzes the theoretical basis,implementation framework,and application effects of SPM in enterprises by examining actual cases from different industries.It reveals the core elements of an effective performance management system,including clear goal setting,reasonable performance indicators,and periodic performance evaluations.Additionally,the paper examines the impact of China’s specific economic policy environment on the implementation of SPM and proposes strategies to optimize performance management practices,ultimately promoting the achievement of strategic goals.This paper provides specific and personalized practical guidance for enterprises.

Traffic Incident Management Performance Measures: Ranking Agencies on Roadway Clearance Time

This study develops a procedure to rank agencies based on their incident responses using roadway clearance times for crashes. This analysis is not intended to grade agencies but to assist in identifying agencies requiring more training or resources for incident management. Previous NCHRP reports discussed usage of different factors including incident severity, roadway characteristics, number of lanes involved and time of incident separately for estimating the performance. However, it does not tell us how to incorporate all the factors at the same time. Thus, this study aims to account for multiple factors to ensure fair comparisons. This study used 149,174 crashes from Iowa that occurred from 2018 to 2021. A Tobit regression model was used to find the effect of different variables on roadway clearance time. Variables that cannot be controlled directly by agencies such as crash severity, roadway type, weather conditions, lighting conditions, etc., were included in the analysis as it helps to reduce bias in the ranking procedure. Then clearance time of each crash is normalized into a base condition using the regression coefficients. The normalization makes the process more efficient as the effect of uncontrollable factors has already been mitigated. Finally, the agencies were ranked by their average normalized roadway clearance time. This ranking process allows agencies to track their performance of previous crashes, can be used in identifying low performing agencies that could use additional resources and training, and can be used to identify high performing agencies to recognize for their efforts and performance.

Designing a performance measurement system to support materials management in engineer-to-order:a case study

There are many different production situations that can be employed to meet demand. In the engineer-to- order （ETO） production situation, products are manufac- tured to meet specific customer needs by unique engineering or significant customization. In such an environment, failing to supply the required materials in the right quantities and at the right time increases the risk of breaching due date agreements and thereby losing customer satisfaction. As such, materials management is one of the most important and critical processes within production planning and control in ETO. To bring attention and improvement to this area, ETO companies may benefit from a performance measurement system （PMS） that systematically monitors how well mate- rials management is carried out. The design of a company＇s PMS varies with its production situation. Within the large body of literature on performance management and mea- surement, limited literature specifically addressing perfor- mance measurement in ETO has been identified. After being approached by a Norwegian ETO company requesting a PMS for materials management, the authors therefore set out to design the PMS from scratch, using literature on ETO, materials management and performance management and measurement as a starting point. The paper presents the proposed PMS. It provides a basis for further studies on the topic, and could be used by managers in ETO companies to assess and improve their materials management practice.

Requirements in performance measurement systems of construction projects from the lean production perspective

Performance measurement(PM)generates useful data for process control,facilitates communication between different sectors,and helps to align efforts on the most important aspects of the business.Thus,PM plays a key role in the management of projects and organizations.PM is also important in the implementation of lean production principles and methods,such as reducing the share of nonvalue-adding activities,increasing process transparency,building continuous improvement into the process,and benchmarking.Moreover,the adoption of the lean production philosophy requires changes in PM.Despite its importance,limited studies have been conducted on the use of PM systems for assessing the impact of lean production programs in construction projects.In addition,studies on how lean companies(or projects)use performance measurement and to what extent the indicators adopted reflect the result of actions that have been undertaken are limited.This study proposes a set of requirements in PM systems of construction projects from the perspective of lean production and a taxonomy of performance metrics for lean production systems.Five empirical studies have been carried out on construction companies from South America involved in the implementation of lean production systems.The scope of this investigation is limited to the construction projects as production systems rather than PM at the level of construction organizations.

Analysis on Present Status and Development Tendency of Performance Audit in China

Performance audit has become a mainstream-trend in the development of modern government audit currently.However,the launch of performance audit in China is unbalanced,which the performance audit with Chinese characteristics develops quite fast,while the full sense of performance audit develops quite slowly.Except factors such as different recognition of performance audit,the main reason of this development imbalance is that development of performance audit is limited by the current audit system.Nevertheless,it is not hard to find some positive aspects existing in the development of performance audit in China,concluding developments and changes of the environment of performance audit in China over the recent years.

The Effects of Gross vs.Net Asset Value-Based Managers’Compensation on REIT Capital Structure and Performance:Evidence From the Italian REIT Market

Investors should always argue about management fees because of their impact on net performance that can be substantial.This especially for investments,like real estate,which require intensive management.However,different from traditional mutual funds that are usually related to the gross value of the assets under management,but similar to other financial industry sectors(e.g.hedge funds and private equity funds),REIT managers’compensation structure typically provides a basically fixed payment based alternatively on gross asset value(GAV)or net asset value(NAV).In addition,managers usually also gain a performance fee.The paper analyses how the two alternative compensation schemes influence REITs’investment decisions and capital structure and,consequently,REITs’share value and performance.The final issue addressed is whether—and under which conditions—one compensation scheme is superior to the other.Due to the(usual)market price discount on NAVs,both fee structures incentivise managers to leverage—even in a tax-free environment—in order to maximize the management fees.However,the leverage motivation is stronger for GAV-based than for NAV-based REITs,which are also expected to be more selective in investment decisions.Overall,considering initial fee percentage,GAV-based REITs are expected to execute higher management fees than NAV-based REITs due to the relevant leverage effect.Moreover,debt recourse produces different effects on share value if measured upon market price or net asset value.The empirical analysis focuses on public Italian REITs(2002-2012).The results seem to support the theoretical expectations.GAV-based REITs experience higher debt trends and levels than NAV-based REITs.At the same time,GAV-based REITs register lower real estate asset returns gross and net of management fees for both current and growth yields.Differences in the returns lead to permanent higher performances over total return indexes of NAV-based REITs compared to GAV-based REITs.

A Fully Adaptive Active Queue Management Method for Congestion Prevention at the Router Buffer

Active queue management(AQM)methods manage the queued packets at the router buffer,prevent buffer congestion,and stabilize the network performance.The bursty nature of the traffic passing by the network routers and the slake behavior of the existing AQM methods leads to unnecessary packet dropping.This paper proposes a fully adaptive active queue management(AAQM)method to maintain stable network performance,avoid congestion and packet loss,and eliminate unnecessary packet dropping.The proposed AAQM method is based on load and queue length indicators and uses an adaptive mechanism to adjust the dropping probability based on the buffer status.The proposed AAQM method adapts to single and multiclass traffic models.Extensive simulation results over two types of traffic showed that the proposed method achieved the best results compared to the existing methods,including Random Early Detection(RED),BLUE,Effective RED(ERED),Fuzzy RED(FRED),Fuzzy Gentle RED(FGRED),and Fuzzy BLUE(FBLUE).The proposed and compared methods achieved similar results with low or moderate traffic load.However,under high traffic load,the proposed AAQM method achieved the best rate of zero loss,similar to BLUE,compared to 0.01 for RED,0.27 for ERED,0.04 for FRED,0.12 for FGRED,and 0.44 for FBLUE.For throughput,the proposed AAQM method achieved the highest rate of 0.54,surpassing the BLUE method’s throughput of 0.43.For delay,the proposed AAQM method achieved the second-best delay of 28.51,while the BLUE method achieved the best delay of 13.18;however,the BLUE results are insufficient because of the low throughput.Consequently,the proposed AAQM method outperformed the compared methods with its superior throughput and acceptable delay.

三级公立医院绩效考核背景下医院运营管理的研究

国家三级公立医院绩效考核开始于2019年,运营效率作为考核的一部分,相关的国家监测指标有9个,包含收支结构和费用控制。绩效考核是医改工作的有力抓手,也是加快现代医院管理制度建立的强劲推手。通过分析某三级甲等口腔专科医院在绩效考核背景下运营效率指标的得分情况,找出原因;并通过加强党建引领,做好医院运营管理体系架构顶层设计,加强医疗质量管理,落实医改相关政策,加强能耗管理,不断提高员工福利待遇,强化公立医院功能定位,提高医疗服务收入占比,绩效分配体现医务人员的劳动技术价值,提高运营管理能力,助推医院高质量发展。

数字工具嵌入政府绩效管理的框架探析

大数据技术的迅速发展为我国各级政府绩效管理带来了新的机遇和挑战,基于数字工具和数字技术完善政府绩效管理模式,有助于促进国家治理体系和治理能力的现代化。从数字工具嵌入为政府公共价值和效能价值实现带来的深刻改变和重要意义分析出发,提出双重价值导向下,数字工具嵌入数字绩效思维、数字绩效治理、数字绩效流程、数字绩效监管四重框架的具体内容和路径,以此实现政府绩效管理数字化赋能与战略协同,全面提升政府绩效管理水平,实现以公共价值和效能价值为核心的数字化政府绩效治理的转变。

数字化工具嵌入政府绩效管理的实践路径——基于海林市政府绩效管理案例

数字化工具以数字化理念为基础,以数字化平台为依托,以数字化形式为载体,包括数字化绩效目标制定、可控化数字执行手段、数字化结果目标评价、数字化平台绩效沟通反馈等绩效管理过程。将数字技术广泛应用于政府治理中,运用数字化工具实现绩效考核数字化、系统化、规范化,可以有效推进数字政府的建设,为政府治理能力的提升提供保障。文章以海林市政府绩效管理的实施和改革为案例,总结不同阶段绩效管理考核工具的运用特点,分析数字化背景下政府绩效管理中存在的问题,提出数字化工具嵌入平衡计分卡的四个维度,更好地完善公共部门的数字化绩效管理业务流程,真正推动政府数字化全面转型,推进数字中国和网络强国战略的实施。

ESG表现对制造业企业绿色低碳转型的影响研究

选取我国2012-2020年沪深A股制造业上市公司为样本,探究企业高ESG表现能否促进其绿色低碳转型。研究表明,企业高ESG表现促进其绿色低碳转型;企业高ESG表现显著缓解其融资约束、增加政府环保补助,从而加速企业绿色低碳转型;企业管理层薪酬越高,ESG表现对企业绿色低碳转型的促进作用越强;企业数字化程度在ESG表现促进企业绿色成果产出中起正向调节作用。

数字政府建设成效评价:一个研究综述

我国各级政府都在加快推进数字政府建设,而其建设成效如何则需要测度、评价与改进。数字政府建设成效测度与评价的文献日益增长,本文对这些文献进行综述,重点探讨数字政府建设成效是如何评价的,如何评价数字政府建设产生的各类影响,以及如何对数字政府建设成效评价进行诊断与优化,并提出未来该领域值得关注的研究方向。本文认为,未来研究应聚焦数字政府建设成效测度与评价的典型领域,厘清数字政府建设成效的形成机理,研究数字政府建设成效不彰的“中梗阻”,并提出数字政府建设成效优化的路径与策略。

基于全面质量管理的高校政府采购履约验收研究与实践——以中国人民大学为例

为了适应政府采购发展新要求,高校不断提升采购项目履约验收管理效能,优化履约验收管理模式。分析实际采购工作现状不难看出,政府采购履约验收管理目前仍存在诸多问题,如履约验收流程不规范、验收标准不具针对性、信息化应用效果不理想等。在高校政府采购工作中,履约验收的效果直接体现采购活动的成效,对高校顺利开展教学、科研等工作起着至关重要的作用。结合中国人民大学政府采购工作,剖析履约验收工作现存问题,运用全面质量管理的手段,探索适应实际工作环境及符合采购需求的履约验收管理新模式,切实履行并落实好政府采购履约验收管理的主体责任,为学校“双一流”建设做好基础保障工作和提供强有力的支持。

我国政府会计改革是否提升了地方专项债务绩效——基于县域数据的DID模型研究

我国政府会计改革对地方政府债务尤其是专项债务治理发挥着十分重要作用。根据财政部相关要求,2019年1月1日起在全国范围内实施新政府会计准则,本文正是在此制度背景下,结合我国2017—2020年2058个县域的相关数据,通过构建双重差分模型(DID模型),研究政府会计改革对地方政府专项债务绩效的影响。研究发现政府会计改革对于地方政府专项债务绩效具有显著提升作用;为了反映政府会计改革在促进地方政府专项债务绩效提升的地区差异,把全国2058个县域按照东中西地区的归属划分为三组进行研究,结果发现政府会计改革对于东中西三个地区的当地政府专项债务绩效都具有显著提升作用。本文为政府会计改革对地方政府专项债务绩效提升提供了实证证据支撑,并为政府会计改革如何提升地方政府专项债务绩效治理水平提供了有益参考。