企业经营业绩战略评价指标体系的构架

企业业绩评价是对企业的生产经营过程与结果的评价.长期以来,业绩评价与企业战略严重脱节,不利于企业战略的制定与实施.本文以企业战略经营业绩评价指标体系的构建以满足企业战略实施为导向,从财务绩效、顾客绩效、内部流程绩效、员工绩效、供应商、政府绩效及社区绩效六个方面全新构建了一个包括财务指标与非财务指标、定性指标与定量指标、过程指标与结果指标在内的、多维的、基于企业战略的企业业绩评价的一般框架.     

基于价值链理论的企业业绩评价体系研究

传统的企业业绩评价体系存在着短视近利、不重视非财务因素等弊端,因此,企业在关注财务指标的同时,还要考虑研发、人力资源、管理等方面,既重视与上游供应商的联系,也重视与下游客户的关系,以达到取得竞争优势的目的.本文先介绍了价值链理论的含义和特征,在此基础上把基于价值链理论的企业业绩评价体系与当前企业业绩评价体系进行比较分析,然后从财务角度和非财务角度设计了基于价值链理论的企业业绩评价指标,并指出处于不同发展阶段的企业各指标权重不同,最后阐述价值链模式下实现企业价值增长的运行机理和该体系的适用范围.     

对现行企业业绩评价体系的思考及建议

着重分析财务指标为主的传统业绩评价体系存在的不足,阐述引入非财务评价指标,建立财务指标和非财务指标相结合的多角度、动态综合评价体系的必要性。     

财务评价体系的完善与环境会计

环境会计是将企业环境活动纳入核算对象范围的会计,环境会计信息有着与传统会计不同的特征。现行的财务评价体系以传统会计信息为基础,存在不适应可持续发展理念的种种局限性。以环境会计信息为基础,创新财务评价指标体系,才能综合评价企业财务效益和环境效益。创新的财务评价体系在传统财务指标之外增加了四种反映企业环境活动及其效益的指标,并采用加权平均法将传统财务评价得分与环境评价得分结合起来计算企业的综合评价分数。     

财务评价指标体系的教育探讨——综合收益率

当项目进行财务评价时,按照是否考虑资金的时间价值分为贴现评价方法和非贴现评价方法。相应的财务指标分为静态指标和动态指标。     

房地产企业财务风险预警模型研究

将灰色关联分析法和灰色预测法应用到指标筛选和模型的建立中,建立适合企业自身的微观预警模型。针对企业的财务指标和非财务指标,评价了企业的风险情况,建立了房地产公司的财务风险预警模型。结果显示面对房地产企业的财务风险,运用灰色预测构建的模型有较高的精准度,并且短期预测功能良好。     

企业业绩评价指标体系与方法研究

企业业绩评价的目标及原则 （一）评价目标 1．财务目标。财务目标是业绩评价的主导目标，这一评价目标主要流行于20世纪初的生产管理阶段，当时巨大的市场空间使规模经济成为企业制胜的法宝，企业的目标主要是通过提高生产效率，来追求利润最大化。由于不断地通过外部融资扩大生产规模，所以庞大的投资使企业最为关心财务指标并评价以投资报酬率为核心的财务指标。其业绩指标主要是从会计报表中直接获取数据或根据其中的数据计算的有关财务比率。这些数据的获取严格遵循会计准则，最大限度地减少数据的人为调整，具有较高的可比性。从沃尔比重评分法到财政部等四部委共同颁布的绩效评价规则，财务指标评价方法已发展得相当完善。但是追求利润最大化的最大弊端是容易导致公司决策的短期行为。     

企业绩效评价指标体系的演变历程和改进方向

西方企业绩效评价指标体系经历了成本评价、财务评价和财务综合评价阶段。我国改革开放后,企业绩效评价逐步从单纯的财务效益评价过渡到财务绩效综合评价。中外企业绩效评价指标体系的演进历程表明：评价主体和评价目标的不同,需要设置不同的评价指标;评价指标随着企业外部的竞争环境和内部经营管理的变化而变化。在21世纪新经济环境下,一要顺应可持续发展的要求,设立反映环境绩效和社会绩效的指标,形成企业综合绩效的评价指标体系;二要适应企业战略经营的需要,改进现有的财务业绩评价指标体系。     

40年来企业绩效管理演进及国内外研究进展——基于中国企业管理环境变迁的视角

通过对近40年来相关文献的梳理分析,可以把握中国企业管理环境变迁、企业变革与绩效管理的关系及其演化进程。根据企业内、外部环境不同,将管理环境大概划分为四个阶段,并在四阶段框架内分别阐述绩效管理理论与实践的发展。研究发现,绩效管理在不同历史时期包含的理念和方法各不相同：改革开放初期,主要体现为目标管理;20世纪90年代,平衡计分卡引导企业关注财务和非财务综合绩效;进入21世纪,关键绩效指标和360度考评反馈开始流行;而随着移动互联时代的到来,目标与关键成果法(OKR)和中国式绩效管理则凸显其重要性。同时,基于历史的回顾分析,未来中国管理情境下的绩效管理研究在八个方面体现出其发展趋势：绩效管理是一场“革命”,更新只对下不对上的传统绩效考核观,“绩效”概念亟待更新,重新审视绩效考核的目标,让绩效管理成为工作常态,绩效指标要从静态到动态,绩效管理需要纵横结合,战略落地功能要与开发激励功能相关联。     

基于环境会计的企业财务指标探讨

在实际研究甚至在日常生活中,企业生产活动或多或少的会对环境造成一定的影响,为分析环境会计和企业传统财务分析之间起到连接作用,作为环境会计和传统财务分析评价的交叉点,本文在现有的财务分析评价体系中引入一些新的思想,对企业进行财务分析,环境会计理论自然是本研究的重要基础之一,并将环境会计运用于财务分析,提出基于环境会计思想的企业财务指标分析方法,能够真实反映企业环境管理情况的财务指标体系。     

Instructional Design Project Success Indicators: An Empirical Basis

The success of instructional design and development (ID) projects is typically evaluated using an evaluation framework, the most popular being Kirkpatrick's (1967) four levels of evaluation. In spite of their widespread use, there does not appear to be an empirical basis for these frameworks. Do the popular evaluation frameworks encompass the major indicators of successful ID projects? Are the success indicators the same for all the various stakeholders involved in ID projects? The purpose of this study was: 1) to establish empirically a set of ID project success indicators, and 2) to determine if stakeholder perspective influences the importance attached to those indicators. Seven ID project success indicators were identified, suggesting that the common evaluation models are incomplete. A two-way ANOVA revealed no significant differences among the stakeholder groups in terms of the importance they attached to the success indicators overall. However, a significant difference was found among the success indicators in terms of their importance to ID project success. Also, there was a significant interaction between certain stakeholder groups and certain ID project success indicators. Implications of the findings and directions for future research are discussed.     

THE ELUSIVE CONCEPT OF QUALITY: WHAT JUNIOR AND SENIOR COLLEGE PRESIDENTS THINK

Because it is difficult to describe higher education quality or indicators of quality to the general public, this study was developed to determine if educational leaders had definitions that might prove useful. From 20 presidents of two‐ and four‐year colleges seven different definitions of quality emerged; and among indicators of quality, none was named by all or even a majority of presidents. Most presidents rated their own institutions as being of high quality but based their rating on different factors than they had identified as indicators of quality. In rating other colleges, presidents identified indicators different from those they had for their own campuses. Most differences among presidents did not appear to be based on the type of institutions they led. The results of this study indicate that educational leaders must begin to agree on definitions and indicators of quality before they can hope to present a united front to the public.     

Telling the second half of the story: linking academic development to student experience of learning

Common measures used by academic developers, e.g. lecturer satisfaction with workshops, are necessary but insufficient indicators of impact since they tell only the first half of the story. Documenting whether positive responses translate into teaching actions that influence students is the second half of the story. In this study, the project team undertook to document this second half: the influence of a workshop for lecturers on student experience of learning in courses designed during the workshop. This paper describes the results of the study and also examines the implications – the difficulties and value of reconciling the desirable with the do‐able in undertaking studies such as this.     

Pupils' views on equity in schools

This paper presents student perspectives on what they consider to be a fair and equitable national education system, based on their own experiences of primary and secondary level schooling by the age of 13 or 14. A survey of 5432 students in five countries involved a questionnaire administered as part of an EU‐funded project to develop indicators of equity in European school systems. Overall, the UK students reported favouring an egalitarian system where all students were treated in the same way, and this was largely what they felt that they experienced. In this respect, they differed from their peers in the other EU countries, a substantial proportion of whom thought that the least able should receive more support and attention in class, but who found that more attention was actually given to the more able. The UK students also appeared to be more self‐confident about their ability to succeed in school. We discuss these results in terms of policies for school allocation, student assessment and the formation of personal notions of justice. In particular, we argue that equity in structure and procedure is important for the effective teaching of notions of justice in citizenship studies.     

基于学习—认知—设计的控制性详细规划教学方法探讨

控制性详细规划在城乡规划体系中占有较为重要的作用,是总体规划和修建性详细规划的“中间桥梁”。学生在学习控制性详细规划时,存在对规划指标理解不深,对控制性详细规划在具体建设过程中发挥的作用理解不深,对具体的一个规划项目“无法下手”等情况。在与教学同行相互探讨,同一线设计人员交流,以及多年教学经验积累的情况下,提出了“学习—认知—设计”的教学方法,在教学实践过程中能够提升学生的学习效果。     

How can organisations learn: an information systems development perspective

This article sets out to argue that organisations can learn but that they cannot do so in their own right without infrastructural support. This article further examines the notion that individuals in organisations also require the cognitive participation of the organisation itself as a learning entity to learn. The close reliance and affiliation required between individuals and organisations to enable their learning from one another are discussed. In continuation of this, specific examples are provided through the industry sector of information systems development (ISD) projects to illustrate of how organisations can learn. Finally, the question of how one identifies organisational learning is analysed. Following on from the ISD and its use in the analogy of organisational learning, the article discusses an organisational empirical research project currently being undertaken by the authors, which utilises blogs. Though there are many potential organisational learning connotations associated with blogs, they could be perceived as a type of information system. The ongoing research being undertaken with the company using the blogs will attempt to identify indicators of learning at the individual, group and organisational levels. The significance of the issues explored in this article lies in the fact that it addresses an ISD approach to study how an organisation learns, and why this perspective is useful towards understanding the process of organisational learning. This article contributes to the organisational learning debate through an illustrative industry example of ISD projects. In doing so, we wish to argue that though individual learning can occur in ISD projects, the collective nature of projects primarily engenders the interpretive aspect of organisational learning. We further believe that it is the interactive nature of an ISD project that allows an organisation to learn in tandem with project members as exemplified through the stages of a project life cycle. We feel that this article contributes to the ISD and organisational learning literature in terms of linking both concepts together.     

The response of pre-service teachers to a compulsory research project

This paper draws on 159 survey responses of fourth year Education students as they embark on a research project based in their internship school. The project explores predisposition to research and the level of preparedness to undertake a research project. The students who met most frequently with their supervisor and showed higher research self-efficacy were also most likely to want to undertake postgraduate study and reacted positively to good personal support and a feeling of belonging to a research “community”. Many felt they were “unconnected” to a learning community, and specifically to their supervisor. They were generally positive about their ability to do the tasks, such as finding and writing up literature, even though they were concerned about managing the overall commitment. Despite this they were optimistic about completion. Only 5% were sure they would undertake postgraduate study in the future, and 65% were sure they would not do so. In an environment where there is commitment to promoting research skills consistent with the needs of a knowledge society and drawing on evidence to inform practice, the findings not only raise the question of how best to support and give meaning to early research endeavours of preservice teachers, but also highlights the challenge of achieving this against a high level of disinterest in further tertiary study.     

My house of value: school intervention programme investigating aspects of self-knowing,knowing of the other,identity, diversity and interaction

The project My house of value was implemented at a fourth grade primary school classroom for 10-year-old students in Nicosia, Cyprus. The main goal of the project was to examine how pupils realise identity and diversity in their broad sense, how they deal with stereotypical thoughts and how they understand interaction in both positive and negative ways. This was achieved through certain activities during the art lesson, which gave them the opportunity to express themselves in various ways. The method included observation and discussion in classroom, analysis of teachers' diaries and students' works and interviews with students reflecting on the various activities of the project. The final results showed that many pupils could realise that the diversities between identities are more than similarities, but this fact was not necessarily negative. They also became aware of stereotypical thinking concerning the self and the other. They also realised the complication of human intercultural encounters since emotions and experiences are involved. Finally, they concluded that the different ways of knowing the other include different means of communication. The implementation of the project showed that such activities can have a positive impact on pupils especially if they are incorporated in everyday curriculum and classroom practice.     

LEBANESE STUDENTS’ CONCEPTIONS OF AND ATTITUDES TOWARDS SCIENCE AND RELATED CAREERS BASED ON THEIR GENDER AND RELIGIOUS AFFILIATIONS

Students’ attitudes and conceptions seem to be influenced by social/cultural contexts and interactions with other students from diverse backgrounds. Therefore, educators need to study attitudes, conceptions, and career choices in relation to diversity indicators. Such was one focus of the Science Education for Diversity project, which involved collaboration among UK, The Netherlands, Turkey, Lebanon, India, and Malaysia. The purpose of this component of the project was to investigate Lebanese students’ attitudes, conceptions, and career choices in relation to gender and religion. The 1,260 Grade 4 to 8 participants, who came from co-educational private and public schools, purposefully selected to include different religions, filled out a questionnaire designed specifically for the Project. Results from the Lebanon data showed that students generally had positive attitudes towards science. They seemed to identify only things they study about in school as “science” with some gender differences but no differences based on religion. Students seemed to be worried about environmental socioscientific issues. About 40 % of students believed that God created all life and that their families believed that too, with significant differences by gender and religion. Finally, the greater majority stated that they would like a job that ensures recognition and respect. Implications related to maintaining students’ interest in science and science-related careers were discussed.     

Impact of interdisciplinary learning on the development of engineering students’ skills

ABSTRACT

This paper intends to present an interdisciplinary project carried out in a School of Engineering, and to refer to its effects in the development of students’ skills. This project’s main goal was to present students with an intellectually demanding challenge which implied overcoming the disciplinary barriers thus integrating knowledge to solve the problems they were challenged with. After the project had been concluded, a study was carried out using a qualitative methodology by conducting two focus groups (n?=?16). The main goal of this procedure was to get a better perception of (1) how students understood the project; (2) what kind of skills students considered to have developed throughout the project, and (3) the importance they have attributed to this kind of project. The results demonstrate that students are aware of the relevance of the project not only for their education process but also for the development of their skills. The results of the study also reveal that the students involved in the project have been capable of identifying the specific skills that the project work had intended to address and develop.