企業(yè)績效管理外文翻譯文獻企業(yè)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(yè)績效管理摘要行政總裁兩個最重要的職責是：制定戰(zhàn)略和處理他的公司表現(xiàn)。在這篇文章中，我們研究了這些任務(wù)和談?wù)撈髽I(yè)業(yè)績應(yīng)該如何進行建模和管理。我們首先考慮的是一間公司的經(jīng)營環(huán)境，其中包括的，除了外部利益相關(guān)者，其所屬的行業(yè)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(yè)務(wù)考試的理解，操作和性能，管理模式。接下來，我們描述了企業(yè)結(jié)構(gòu)的規(guī)劃、控制和評價體系是企業(yè)績效管理系統(tǒng)中最重要的一部分。創(chuàng)辦者建議：該規(guī)劃系統(tǒng)的核心部件是企業(yè)績效評價模型，它的結(jié)構(gòu)映射到規(guī)劃系統(tǒng)的數(shù)據(jù)庫，仿真模型和預算編制工具的結(jié)構(gòu)，也可用于塑造系統(tǒng)的產(chǎn)品中包含的信息作者的代理人系統(tǒng)所使用的語言談?wù)摴緲I(yè)績。在這篇文章中討論整體的規(guī)劃，企業(yè)規(guī)劃，企業(yè)績效管理系統(tǒng)，在歷史的指導原則的審查下，在我們開始詳細討論的企業(yè)計劃和控制系統(tǒng)的結(jié)構(gòu)組件出臺之前，我們的結(jié)論是通過列出所應(yīng)遵循的演出策劃實施，控制和評價系統(tǒng)的主要步驟。一、介紹行政總裁最重要的兩項企業(yè)任務(wù)，主要是：（1）制定戰(zhàn)略和（2）管理公司的業(yè)績。在這篇文章中，我們研究了這些任務(wù)和企業(yè)業(yè)績應(yīng)該討論如何進行建模和管理。他要做到的是完成實現(xiàn)期望的結(jié)果或成果。所以，當有關(guān)公司績效時，我們指的程度，其中期望的結(jié)果或成果是由公司實現(xiàn)。企業(yè)績效管理涉及規(guī)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(jié)果的手段。其中的結(jié)果或目標在大多數(shù)公司，我們可以提到增長市場份額、盈利能力和創(chuàng)造價值追求的目標和手段，取得這些成果包括生產(chǎn)力、效率、創(chuàng)新和競爭力。這些都是對事物類型的研究，我們應(yīng)該考慮到指定的企業(yè)績效管理制度。在討論如何塑造企業(yè)業(yè)績，可以很方便地考慮環(huán)境中一間公司經(jīng)營，其中包括的，除了外部利益相關(guān)者，其所屬的行業(yè)和市場的實用品。當對一個行業(yè)的主要方面加以研究時，考慮到其對企業(yè)業(yè)績的結(jié)構(gòu)和管理，其主要競爭對手，進入壁壘，替代產(chǎn)品和供應(yīng)商的談判能力。相關(guān)的問題是：如何組織生產(chǎn)，垂直或水平？行業(yè)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(jiān)管，自我監(jiān)管或政府機構(gòu)的監(jiān)管？多么強大是新的競爭者進入市場的障礙。從其他行業(yè)可以為產(chǎn)品功能的替代品在同行業(yè)中產(chǎn)生的？有什么關(guān)于電力行業(yè)的供應(yīng)商進行談判時所需的價格和貿(mào)易條件。在本行業(yè)中的企業(yè)環(huán)境的對面，我們有市場，該公司交易的產(chǎn)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(yè)業(yè)績影響的典型問題是：什么是市場規(guī)模？以美元為單位計算公司的每一個產(chǎn)品，什么是短期和長期的市場增長率？它是一個批發(fā)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(yīng)商？客戶是否有權(quán)征收價格和貿(mào)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(yè)績的“利益相關(guān)方”的影響，并分組。業(yè)內(nèi)人士是公司的創(chuàng)業(yè)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(yīng)商，監(jiān)管和收稅，也是社區(qū)所在公司有業(yè)務(wù)往來中的作用的客戶、供應(yīng)商、少數(shù)股東、債權(quán)人、政府。重要的是要注意的是利益相關(guān)者，除了受這個的影響，也影響企業(yè)業(yè)績，這一點是經(jīng)常需要尋找性能評價的影響。為了增加這種企業(yè)結(jié)構(gòu)和外部聯(lián)系，微觀經(jīng)濟理論簡析深入社會生產(chǎn)視為一個單位，使用一定的技術(shù)來生產(chǎn)的投入產(chǎn)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(chǎn)函數(shù)”或“生產(chǎn)前沿”功能。這個函數(shù)的知識是衡量一個生產(chǎn)單元，一個非常重要的性能指標技術(shù)效率的重要。存在的若干前沿技術(shù)規(guī)范生產(chǎn)功能或“分析，隨機分組前冠以”數(shù)據(jù)包絡(luò)分析“和隨機前沿分析”。公司也得到了企業(yè)經(jīng)營者，代理人，組織，協(xié)調(diào)與生產(chǎn)的專業(yè)經(jīng)理人的幫助。發(fā)揮企業(yè)家在塑造企業(yè)業(yè)績的關(guān)鍵作用。一方面，承認和創(chuàng)業(yè)能力──也擴大了聯(lián)系網(wǎng)絡(luò)，為籌集財政資金，建立必要的結(jié)構(gòu)或物質(zhì)資本起到至關(guān)重要。在另一個方面，企業(yè)家的聲譽和接觸是必不可少的吸引智力資本，結(jié)構(gòu)資本一起，是創(chuàng)新能力的基礎(chǔ)。商業(yè)模式是對一家公司的經(jīng)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(guān)系渠道的核心競爭力需要、經(jīng)營和管理技術(shù)、合作伙伴的網(wǎng)絡(luò)、以及收入成本和價值創(chuàng)造模式。理解商業(yè)模式的第一步是實施企業(yè)績效管理系統(tǒng)。該模型應(yīng)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(wù)和所依據(jù)的是銷售（包括這樣的事情作為擔保，技術(shù)援助等）的商業(yè)條件，包括價值主張。產(chǎn)品分銷為通道使用可以是直接擴展銷售渠道，通過互聯(lián)網(wǎng)，郵件或由磚塊和灰漿公司擁有的店，代理批發(fā)，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(yōu)勢的關(guān)系，在同一市場上給其他公司。這些能力應(yīng)依據(jù)適當?shù)倪\作和管理技術(shù)，并輔以一個伙伴網(wǎng)絡(luò)，如