企業績效管理外文翻譯文獻企業績效管理外文翻譯文獻(文檔含英文原文和中文翻譯)原文:CorporatePerformanceManagementAbstractTwoofthemostimportantdutiesofachiefexecutiveofficerare(1)toformulatestrategyand(2)tomanagehiscompany’sperformance.Inthisarticleweexaminethesecondofthesetasksanddiscusshowcorporateperformanceshouldbemodeledandmanaged.Webeginbyconsideringtheenvironmentinwhichacompanyoperates,whichincludes,besidesoutsidestakeholders,theindustryitbelongsandthemarketitsupplies,andthenproceedtoexplainhowthefunctioningofacompanycanbeunderstoodbyanexaminationofitsbusiness,operationalandperformancemanagementmodels.Nextwedescribethestructurerecommendedbytheauthorsforacorporateplanning,controlandevaluationsystem,themostimportantpartofacorporateperformancemanagementsystem.Thecorecomponentoftheplanningsystemisthecorporateperformanceevaluationmodel,thestructureofwhichismappedintotheplanningsystem’sdatabase,simulationmodelsandbudgetingtools’structures,andalsousedtoshapeinformationcontainedinthesystem’sproducts,besidesbeingthenucleusofthelanguageusedbythesystem’sagentstotalkaboutcorporateperformance.Theontologyofplanning,theguidingprinciplesofcorporateplanningandthehistoryof”MADE”,thecorporateperformancemanagementsystemdiscussedinthisarticle,arereviewednext,beforeweproceedtodiscussindetailthestructuralcomponentsofthecorporateplanningandcontrolsystemintroducedbefore.Weconcludethearticlebylistingthemainstepswhichshouldbefollowedwhenimplementingaperformanceplanning,controlandevaluationsystemforacompany.IntroductionTwoofthemostimportantcorporatetasksforwhichachiefexecutiveofficerisprimarilyresponsibleare(1)toformulatestrategyand(2)tomanagethecompany’sperformance.Inthisarticleweexaminethesecondofthesetasksanddiscusshowcorporateperformanceshouldbemodeledandmanaged.Toperformistoaccomplish,toachieve(desired)resultsoroutcomes.So,whentalkingaboutcorporateperformance,wearereferringtothedegreebywhichdesiredresultsoroutcomesareachievedbyacompany.Managingcorporateperformanceinvolvesplanning,controlling,analyzingandevaluating,notonlytheresultsachievedbythecompany,butalsothemeansbywhichtheseresultsarereached.Amongtheresults,orgoals,pursuedbymostcompanieswecanmentiongrowth,marketshare,profitabilityandvaluecreation;andthemeanstoachievetheseresultsincludeproductivity,effectiveness,innovationandcompetitiveness.Thosearethetypeofthingsweshouldhaveinmindwhenspecifyingacorporateperformancemanagementsystem.Beforediscussinghowtomodelcorporateperformance,itisconvenienttoconsidertheenvironmentinwhichacompanyoperates,whichincludes,besidesoutsidestakeholders,theindustryitbelongsandthemarketitsupplies.Themainaspectsofanindustrytobelookedatwhenconsideringitsinfluenceoncorporateperformancearestructureandregulation,themaincompetitors,entrybarriers,substituteproductsandsupplier’snegotiatingpower.Associatedquestionsare:Howproductionisorganized,verticallyorhorizontally?Howmuchcompetitiveistheindustryandwhoarethemaincompetitors,thosethatcapturethelargestpartofthemarketshare?Isitunregulated,self-regulatedorregulatedbyagovernmentagency?Howstrongarebarrierstotheentryofnewcompetitors?Canproductsfromotherindustriesfunctionassubstitutesfortheonesproducedintheindustry?Whataboutthepowerindustrysuppliershavewhennegotiatingpricesandtradeconditions?Attheoppositesideoftheindustryinthecorporateenvironmentwehavethemarketwherethecompanytradesitsproducts,itsmainattributesbeingsize,growthrate,segmentation,exitbarriersandconsumers’negotiatingpower.Typicalquestionsthatshouldbeaskedwhenassessingitseffectoncorporateperformanceare:Whatisthemarketsize,indollars,foreachofthecompany’sproducts?Whataretheshort-termandlong-termmarketgrowthrates?Isitawholesaleoraretailmarket?Arethesalescyclical?Howcanthemarketbesegmented(bygeography,purchasingpower,customerage,etc.)?Whichbarriersdoesaclientrunintowhenchangingsuppliers?Doclientshavethepowertoimposepricesandtradeconditions?Wecallthepeoplewhohaveinterestinorareaffectedbyacompany’sperformanceits“stakeholders”,andgrouptheminthecategoriesof“insiders”and“outsiders”.Theinsidersarethecompany’sentrepreneursorcontrollingshareholdersanditsmanagersandemployees.Theoutsidersincludecustomers,suppliers,minorityshareholders,debtholders,thegovernmentinitsrolesofpublicgoodssupplier,regulatorandtaxcollector,andalsothecommunitieswherethecompanydoesbusiness.Itisimportanttonotethatstakeholders,besidesbeingaffectedby,alsoinfluencecorporateperformanceanditisoftennecessarytosearchfortheeffectsofthisinfluencewhenappraisingperformance.Thatismeanttoincreasethedepthofthisbriefanalysisofcorporatestructureandexternalrelations.Microeconomictheoryconsidersthecompanyasasocialproductionunitthatusesacertaintechnologytoproduceasetofoutputsfromasetofinputs.Thefunctionthatmapsinputquantitiesintomaximumoutputquantitiesobtainablefromtheinputsiscalledthe“productionfunction”or“productionfrontier”.Knowledgeofthisfunctionisimportantformeasuringthetechnicalefficiencyofaproductionunit,averysignificantperformancemetric.Severaltechniquesexistforthespecificationofproductionfunctionsorfrontiers,groupedunderthenamesof“DataEnvelopmentAnalysis”and“StochasticFrontierAnalysis”.Companiesarecreatedbyentrepreneurs,theagentsthatorganizeandcoordinateproductionwiththehelpofprofessionalmanagers.Entrepreneursplayacrucialroleinshapingcorporateperformance.Ononeside,recognizedentrepreneurialcapacity─andalsolargecontactnetworks─arevitalforraisingthefinancialcapitalnecessarytobuildstructuralorphysicalcapital.Onanotherside,theentrepreneurs’reputationandcontactsareessentialtoattracttheintellectualcapitalthat,togetherwiththestructuralcapital,isthefoundationofinnovationcapacity.Abusinessmodelisaconceptualrepresentationofthewayacompanydoesbusiness.Itsmaincomponents,are:thecompany’svalueproposition;thetargetedmarketsegments;thedistribution,marketingcommunications,andcustomerrelationshipchannels;thecorecompetenciesneeded;operatingandmanagementtechnologies;thepartners’network;andtherevenue,costandvaluecreationmodels.Understandingthebusinessmodelisthefirststeptoimplementacorporateperformancemanagementsystem.Themodelshouldindicatewhetherthecompanyhasabroadcustomerbaseortargetsspecificmarketsegments,andinthesecondcase,identifythesesegments.Thegoodsandservicesprovidedbythecompanyandthecommercialconditionsunderwhichtheyaresold(includingsuchthingsasguarantees,technicalassistance,etc.),comprisethevalueproposition.Thechannelusedforproductdistributioncanbeadirect-tocustomersaleschannelthroughtheInternet,orbecomprisedofbricksandmortarcompanyownedstores,wholesaleagents,retailcompanies,etc.Thecompanycanuseseveralmarketingchannelstogetmessagesthroughtoitscustomers,suchasTVandprintedmedia,andemployacallcentertogivesupportandreceivecomplaintsandsuggestionsfromthem.Corecompetenciesaretheonesthecompanyneedstomasterinordertogainacompetitiveadvantageinrelationtoothercompaniesinthesamemarketplace.Thesecompetenciesshouldrestonproperoperationalandmanagementtechnologies,andbesupplementedbyanetworkofpartners,ifnecessary.Asafinalpoint,abusinessmodelmustincludearevenue,acostandavaluecreationmodelinordertobeprofitabletothecompany’sshareholders.Wecanthinkoftheoperationalmodelofacompanyasencompassinganorganizationalmodel,afunctionalmodelandacorporatedatamodel.Theorganizationalmodeldepicts,inaninvertedhierarchicaltree,therolesoftheagentsinvolvedinthecompany’soperation.Thefunctionalmodelportraysalltheactivitiesthattogetherformthewholetowhichwereferbytheexpression“company’soperations”,structuredinlogical,sequentialstepsformingoperationalprocesses.Atlast,thecorporatedatamodelisanentity-relationshipdiagramthatshowsthemainentitiesaboutwhichthecompanycollectsdatawithitsattributesandtherelationshipsbetweenthem.Thelastmodelweneedtoexamineinordertounderstandthefunctioningofacorporationistheperformancemanagementmodelituses,whichis,ingeneral,composedoffourbuildingblocks.Thecorporategovernancesystem,thecorporateperformanceplanning,controlandevaluationsystem,theindividualmanagersperformanceplanning,controlandevaluationsystemandthemanagementvariablecompensationsystem(orbonussystem).Thecorporategovernancesystemcomprisesthreewellknownactors,thechiefexecutiveofficer,thedirectorsandtheshareholders,andisdesignedtomediatetherelationsbetweenthem.Underthegovernancesystem,wefindtwoplanningandcontrolsystems,havingasitstargetstheperformanceofthecompany(asawholeandofitsdivisions)andtheperformanceofitsindividualmanagers,respectively.Linkingthesetwosystemswefindacompensationsystemthatassignsfractionsofabonuspool,whichisafunctionoftheaggregatecompanyperformance,toitsmanagersonthebasisoftheirindividualperformances.Aneffectivemanagementmodelshouldbeforward-looking,thatis,centeredontheimprovementoffutureperformance,andfocusedonvaluecreation.Athoroughunderstandingofallthemodelsdescribedaboveisanecessaryprerequisiteforonetobeabletoplan,monitor,analyze,evaluateandcontrolcorporateperformance.Inthenextsectionwewillexamineinmoredetailacrucialcomponentofthemanagementmodelpreviouslydescribed:thecorporateperformanceplanning,controlandevaluationsystem.2.TheCorporatePerformancePlanning,ControlandEvaluationSystem.Thatshowsthestructurerecommendedbytheauthorsforacorporateplanning,controlandevaluationsystem,themostimportantpartofacorporateperformancemanagementsystem.Thecorecomponentoftheplanningsystem,ascanbededucedfromitscentralpositioninthementionedfigure,istheperformanceevaluationmodel.Thestructureofthismodelismappedintothesystem’sdatabase,simulationmodelsandbudgetingtools’structures,andalsousedtoshapeinformationcontainedinthesystem’sproducts,besidesbeingthenucleusofthelanguageusedbythesystem’sagentstotalkaboutcorporateperformance.Thecorporateplanningandcontrolprocessisformedbythecoordinatedactionsoftheplanningandcontrolagents,whoseaimisthegenerationofthesystem’soutputs,whichincludeassumptions,goals,forecasts,plans,budgets,investmentprojects,performancevaluations,varianceanalysis,etc.Theseproductstaketheformofpaperandelectronicdocumentsandspreadsheets,andofPowerPointpresentations.Theagentsfollowanagreedupontimescheduleandrelyonabusinessintelligence(BI)softwaretosupporttheiractions.TheBIsoftwareimplementstheperformanceevaluationmodelforthepurposesofrepresentingandsimulatingcorporateperformanceandprovidesthenecessarytoolsforthesystem’sagentstoproducethesystem’soutputs.Datausedbythesystemcomesfromtheaccountingandothercorporatedatabases.Inthefollowingsectionsofthisarticlewewillexamineindetaileachoftheaforementionedplanningsystemcomponents.Beforeproceeding,however,wewillmakeapausetodiscusstheontologyofplanning.Onecanreadilyidentifyinthisfigurethreemajorstructures:thestrategic,themotivationandtheactionframeworks.Inthestrategicframework,whichischieflyrelatedtotheriskversusreturndialectics,wecanidentifytheexternalinfluencestocorporateperformance,comprisingbothopportunitiesandthreats,andtheinternalones,materializedbystrengthsandweaknesses.Suppliersandconsumersnegotiatingpower,entryandexitbarriers,competitorsandsubstituteproductsarethemaindeterminantsofexternalinfluences.Technologicalchangehasalsoapervasiveinfluenceoncorporateperformance.Comparingthemotivation(ends)andaction(means)frameworks,wecanassociatevariouslevelsorlayersinwhichcorporateaimsaredefinedtothecorrespondingactionclasses,thatis,visiontomission,longtermgoalstostrategy,shorttermgoalstotacticsandactualresultstoactualactions.Policyandbusinessrulesarerestrictionsunderwhichstrategyandtactics,respectively,mustbeformulated,andactualactioncarriedout.Itmaybeconvenient,atthispoint,togiveageneraldefinitionoftheterms“planning”and“control”.Corporateplanningisaprocessbywhichmanagementdefinethedesiredfutureperformanceofacorporation,andidentifyanddecideontheactionsthatneedtobetakeninordertoachievethatperformance.Themainstepscomprisingaplanningcycleareexposed.Corporatecontrol,ontheotherhand,isanoperationalprocesswhichaimstocheckwhethertheactualperformanceisinaccordancewiththeplannedone,and,eventually,tomodifytheplannedactionsinordertoguaranteethatthefinaldesiredperformancewillbemet.Thecorporatebudgetisoneofthemostimportantoutputsofthecorporateplanningandcontrolprocess.Itistheprimemanagementtoolusedtoimprovecorporateperformanceandtoalignmanagementinterestswiththoseoftheshareholders.Wecanconcludethissectionbystatingthenineguidingprinciplesofcorporateplanningandcontrol:i.Planningisconcernedinfirstplacewithresultsandinsecondplacewiththemeanstoachievetheseresults.ii.Planningisconcernedwiththepresentvalueofcostsandbenefitstobeincurredinthefutureasaconsequenceofdecisionsundertakeninthepresent.iii.Themainobjectiveofplanningistocreatevalueforthecorporation’sshareholders.iv.Fortheabovegoaltobemet,itisnecessarytofulfillcustomers’expectationsconcerningquantity,priceandqualityofmarketedproductsattheleastpossiblecost,andtomaintainaskilledandfullymotivatedworkforce.v.Planningandcontrolactivitiesshouldbeorganizedthroughasystemwhosecomponentsaretheplanningandcontrolagents,process,timeschedule,products,models&tools,anddatabase.vi.Thecorporatebudgetshouldbetheplanningandcontrolsystem’sproductthatconsolidatestheresultswhichthecompanyplanstoachieveinthenextperiodandtheactionsitshouldundertakeinordertomeetthem.vii.Thecorporatebudgetmustcontainalltheinformationnecessaryfortheevaluationoftheshorttermplannedperformanceofthecompany,itsmarketing,operational,economic,patrimonialandfinancialaspectsbeingdullyconsidered.viii.Thecorporatebudgetshouldnotbeviewedexclusivelyasameansofcostreductionorcontrol,butmainlyasatooltoenhanceperformanceandincreasethecompany’seconomicvalue.ix.Theplanningprocessinitselfisasimportantasitsoutputs,andshouldcontributetoleveragemanagement’sknowledgeaboutthecompany’sinternalworkings,andalsotohelpfocusitseffortsonthecriticalareasofcorporateperformance.Source:PedroGóesMonteirodeOliveiraSTARPLANConsultoriaEmpresarialLtda.,2009.“CorporatePerformanceManagement”.WorkingPaper,vol.41,no.4,pp.1-7..譯文：企業績效管理摘要行政總裁兩個最重要的職責是：制定戰略和處理他的公司表現。在這篇文章中，我們研究了這些任務和談論企業業績應該如何進行建模和管理。我們首先考慮的是一間公司的經營環境，其中包括的，除了外部利益相關者，其所屬的行業和市場的實用品，然后進行解釋如何運作的公司可以通過業務考試的理解，操作和性能，管理模式。接下來，我們描述了企業結構的規劃、控制和評價體系是企業績效管理系統中最重要的一部分。創辦者建議：該規劃系統的核心部件是企業績效評價模型，它的結構映射到規劃系統的數據庫，仿真模型和預算編制工具的結構，也可用于塑造系統的產品中包含的信息作者的代理人系統所使用的語言談論公司業績。在這篇文章中討論整體的規劃，企業規劃，企業績效管理系統，在歷史的指導原則的審查下，在我們開始詳細討論的企業計劃和控制系統的結構組件出臺之前，我們的結論是通過列出所應遵循的演出策劃實施，控制和評價系統的主要步驟。一、介紹行政總裁最重要的兩項企業任務，主要是：（1）制定戰略和（2）管理公司的業績。在這篇文章中，我們研究了這些任務和企業業績應該討論如何進行建模和管理。他要做到的是完成實現期望的結果或成果。所以，當有關公司績效時，我們指的程度，其中期望的結果或成果是由公司實現。企業績效管理涉及規劃、控制、分析和評價時，不僅是該公司取得的成績，而且其中達到這些結果的手段。其中的結果或目標在大多數公司，我們可以提到增長市場份額、盈利能力和創造價值追求的目標和手段，取得這些成果包括生產力、效率、創新和競爭力。這些都是對事物類型的研究，我們應該考慮到指定的企業績效管理制度。在討論如何塑造企業業績，可以很方便地考慮環境中一間公司經營，其中包括的，除了外部利益相關者，其所屬的行業和市場的實用品。當對一個行業的主要方面加以研究時，考慮到其對企業業績的結構和管理，其主要競爭對手，進入壁壘，替代產品和供應商的談判能力。相關的問題是：如何組織生產，垂直或水平？行業有多少競爭力，誰是主要競爭對手，哪些是捕捉市場份額最大的一部分？它是不是受監管，自我監管或政府機構的監管？多么強大是新的競爭者進入市場的障礙。從其他行業可以為產品功能的替代品在同行業中產生的？有什么關于電力行業的供應商進行談判時所需的價格和貿易條件。在本行業中的企業環境的對面，我們有市場，該公司交易的產品，其主要屬性是大小、生長速度、分割、退出壁壘與消費者的議價能力。評估其對企業業績影響的典型問題是：什么是市場規模？以美元為單位計算公司的每一個產品，什么是短期和長期的市場增長率？它是一個批發或零售市場？是銷售周期？如何才能在市場的分割（按地域，購買力，客戶年齡等）？哪些障礙做了客戶端運行時將改變供應商？客戶是否有權征收價格和貿易條件？我們呼吁在“自己人”和“外人”的類別，有興趣的人或由一個公司的業績的“利益相關方”的影響，并分組。業內人士是公司的創業者或控股股東及其管理人員和雇員。外界包括公共物品的供應商，監管和收稅，也是社區所在公司有業務往來中的作用的客戶、供應商、少數股東、債權人、政府。重要的是要注意的是利益相關者，除了受這個的影響，也影響企業業績，這一點是經常需要尋找性能評價的影響。為了增加這種企業結構和外部聯系，微觀經濟理論簡析深入社會生產視為一個單位，使用一定的技術來生產的投入產出一套一套的公司。它認為將最大輸出量與輸入索取地圖輸入量被稱為“生產函數”或“生產前沿”功能。這個函數的知識是衡量一個生產單元，一個非常重要的性能指標技術效率的重要。存在的若干前沿技術規范生產功能或“分析，隨機分組前冠以”數據包絡分析“和隨機前沿分析”。公司也得到了企業經營者，代理人，組織，協調與生產的專業經理人的幫助。發揮企業家在塑造企業業績的關鍵作用。一方面，承認和創業能力──也擴大了聯系網絡，為籌集財政資金，建立必要的結構或物質資本起到至關重要。在另一個方面，企業家的聲譽和接觸是必不可少的吸引智力資本，結構資本一起，是創新能力的基礎。商業模式是對一家公司的經營方式的概念表示。它的主要成分在圖4中披露，主要有：公司的價值主張、目標細分市場、分銷、營銷傳播和客戶關系渠道的核心競爭力需要、經營和管理技術、合作伙伴的網絡、以及收入成本和價值創造模式。理解商業模式的第一步是實施企業績效管理系統。該模型應說明該公司是否具有廣泛的客戶群或特定的目標細分市場，而在第二種情況下，確定這些群體，本品及本公司所提供的服務和所依據的是銷售（包括這樣的事情作為擔保，技術援助等）的商業條件，包括價值主張。產品分銷為通道使用可以是直接擴展銷售渠道，通過互聯網，郵件或由磚塊和灰漿公司擁有的店，代理批發，零售公司等公司可以使用多種營銷渠道，為客戶打通，例如電視和印刷媒體，并采用一個呼叫中心提供支持和接受他們的投訴和建議。核心競爭力是那些需要掌握的公司，以獲得競爭優勢的關系，在同一市場上給其他公司。這些能力應依據適當的運作和管理技術，并輔以一個伙伴網絡，如