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Within The Modern Enterprise Management Performance Evaluation System Design Studies

Posted on:2006-01-20Degree:DoctorType:Dissertation
Country:ChinaCandidate:G H ChiFull Text:PDF
GTID:1119360185467597Subject:Accounting
Abstract/Summary:PDF Full Text Request
Essentially, Performance Measurement is an urgent but difficult problem to be solved in the theory and practice of modern economics and management, in that it's characterized by the multiple-levels and varieties. This paper discusses Internal Management Performance Measurement (IMPM) from the view of Management Control (MC). It argues that, in order to carry out the strategy and realize the strategic target, the corporation should evaluate the effectiveness and efficiency of managers' strategic execution control.It is very important and necessary to conduct overall and comprehensive researches on corporate IMPM. Although, there are more and more studies on IMPM of corporations in China since 1990s, it's not enough. What's more, the researches should be further and wider. Meanwhile, some academicians confuse Top Manager's Performance Measurement (TMPM), Responsibility Center Performance Measurement with IMPM.To achieve the strategic target of the organization and realize the accountability for the shareholder in an increasingly complex organization background, managers are reliable on the scientific and reasonable Internal Management Performance Measurement System (IMPMS) to a greater extent than before. That's why more new methods of IMPM are created. If the corporation in China expects to handle the challenges of organization background and makes developments in the long run, it needs to design and use IMPMS. Therefore, the implications of Economic Value Added (EVA), Balanced Scorecard. and Performance Prism etc., give good model for the corporations in China. Neverthelers, each method, which can all add value when implemented, takes a lot of facters into account, so that problems still exist. One problem that confuses the organization is that varieties of methods differ from each other. It's important and necessary to create a framework of IMPMS according to the organization background, which allows the organization to design and adjust its DVIPMS according to its own organization background, and allows the system to...
Keywords/Search Tags:Modern Corporate, Internal Management Performance Measurement System, System Design Framework
PDF Full Text Request
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