摘要
当前,在企业实际开展的绩效考核中,企业考核的重心更倾向于最后所形成的结果,忽略了对绩效过程的控制和监督,因此,也就无法对绩效进行有效控制,容易出现绩效失真的现象。本文从流程管理角度出发,在对业务流程进行梳理的基础上建立起管理台帐体系,从而形成了对企业绩效过程的有效控制。
In the current, many enterprises are just concerned about the final result while ignoring the control and supervision of the process in the performance evaluation. For the reason that there isn＇t a trace of management of the real performance information, so it will not be able to control performance effectively, and will lead to performance distortion. In the perspective of process streamlin- ing, on the basis of the business process streamlining, this article aims to establish the management accounting system and form ef- fective control on firm performance process.
出处
《长沙理工大学学报（社会科学版）》
2013年第5期66-70,99,共6页
Journal of Changsha University of Science and Technology：Social Science
关键词
绩效控制
管理台账
业务流程梳理
Performance Control
Management Accounting
Business Process Streamlining
