Behavior-based Value Management

The human society is coming into the knowledge economy epoch., in which knowledge becomes an important productive force. The people who own knowledge are becoming the important resources promoting the development of the social economy. The economic importance of human resources is raising gradually and the property claim of human resources is also promoted. Under this background, with the information support of professor Guojun Xu's Three Dimension Accounting System ,this article put forward a new topic: behavior-based value management, which is the new content of finance management. Up to now ,the finance management is confined to the management of material resources and their value ,and hope to create value from this management. But in fact ,people are the main part who create value. The value is coming from the economic behavior of the people. The behavior-based value management is the core of finance management. The enterprise should always consider the strategic,organizing, planning, conducting and controlling management with the value and behavior. The behavior-based value management is a management activity and method which aim is to promote the economic value. It not only includes the whole enterprise's behavior-based value management from strategic angle, but also includes the effective control of behavior in the particular behavior. This article discuss the behavior-based value management from three aspects: behavior-based value create management, behavior-based value apprise management and behavior-based value distribute management, In behavior-based value create management, the enterprise should provide the support of organization environment and enterprise culture, including creating learning organization and cultivating learning employees, practicing management based on human and setting up the idea and conception of value management etc.. Behavior business unit chain management is the core of behavior-based value create management. The behavior business unit is a collection of human resources , material resources, environment resources and technologic method in order to do some productive tusk in one period. From analysis the increasing value behavior and the decreasing value behavior of a behavior business unit, the manager should looking for the key controlling point of the behavior business unit in order to achieve the maximum of the value. The behavior-based value budget management uses the information provided by Three Dimension Accounting System ,makes the plan of the use of resources and brings outthe resources' disposition management. Behavior-based value appraise management includes two parts: one is the employees' behavior rules analysis .the other is outstanding achievement appraising. In the behavior-based value distributemanagement, the article emphasizes the property claim of human resources, allowing human resources to take part in the value distribution the same as the owner of the material resources.