企业绩效管理外文翻译

外文文献翻译译文

一、外文原文

Corporate Performance Management

Abstract

Two of the most important duties of a chief executive officer are (1) to formulate strategy and (2) to manage his company’s performance. In this article we examine the second of these tasks and discuss how corporate performance should be modeled and managed. We begin by considering the environment in which a company operates, which includes, besides outside stakeholders, the industry it belongs and the market it supplies, and then proceed to explain how the functioning of a company can be understood by an examination of its business, operational and performance management models. Next we describe the structure recommended by the authors for a corporate planning, control and evaluation system, the most important part of a corporate performance management system. The core component of the planning system is the corporate performance evaluation model, the structure of which is mapped into the planning system’s database, simulation models and budgeting tools’ structures, and also used to shape information contained in the system’s products, besides being the nucleus of the language used by the system’s agents to talk about corporate performance. The ontology of planning, the guiding principles of corpor ate planning and the history of ”MADE”, the corporate performance management system discussed in this article, are reviewed next, before we proceed to discuss in detail the structural components of the corporate planning and control system introduced before. We conclude the article by listing the main steps which should be followed when implementing a performance planning, control and evaluation system for a company.

1.Introduction

Two of the most important corporate tasks for which a chief executive officer is primarily responsible are (1) to formulate strategy and (2) to manage the company’s performance. In this article we examine the second of these tasks and discuss how corporate performance should be modeled and managed.

To perform is to accomplish, to achieve (desired) results or outcomes. So, when talking about corporate performance, we are referring to the degree by which desired results or outcomes are achieved by a company. Managing corporate performance involves planning, controlling, analyzing and evaluating, not only the results achieved by the company, but also the means by which these results are reached. Among the results, or goals, pursued by most companies we can mention growth, market share, profitability and value creation; and the means to achieve these results include productivity, effectiveness, innovation and competitiveness. Those are the type of things we should have in mind when specifying a corporate performance management system.

Before discussing how to model corporate performance, it is convenient to consider the environment in which a company operates, which includes, besides outside stakeholders, the industry it belongs and the market it supplies. The main aspects of an industry to be looked at when considering its influence on corporate performance are structure and regulation, the main competitors, entry barriers, substitute products and supplier’s negotiating power. Associated questions are: How production is organized, vertically or horizontally How much competitive is the industry and who are the main competitors, those that capture the largest part of the market share Is it unregulated, self-regulated or regulated by a government agency How strong are barriers to the entry of new competitors Can products from other industries function as substitutes

for the ones produced in the industry What about the power industry suppliers have when negotiating prices and trade conditions At the opposite side of the industry in the corporate environment we have the market where the company trades its products, its main attributes being size, growth rate, segmentation, exit barriers and consumers’ negotiating power. Typical questions that should be asked when assessing its effect on corporate performance are: What is the market size, in doll ars, for each of the company’s products What are the short-term and long-term market growth rates Is it a wholesale or a retail market Are the sales cyclical How can the market be segmented (by geography, purchasing

power, customer age, etc.) Which barriers does a client run into when changing suppliers Do clients have the power to impose prices and trade conditions

We call the people who have interest in or are affected by a company’s performance its “stakeholders”, and group them in the categories of “insiders” and “outsiders”. The insiders are the company’s entrepreneurs or controlling shareholders and its managers and employees. The outsiders include customers, suppliers, minority shareholders, debt holders, the government in its roles of public goods supplier, regulator and tax collector, and also the communities where the company does business. It is important to note that stakeholders, besides being affected by, also

influence corporate performance and it is often necessary to search for the effects of this influence when appraising performance.

That is meant to increase the depth of this brief analysis of corporate structure and external theory considers the company as a social production unit that uses a certain technology to produce a set of outputs from a set of inputs. The function that maps input quantities into maximum

output quantities obtainable from the inputs is called the “production function”or “production frontier”. Knowledge of this function is important for measuring the technical efficiency of a production unit, a very significant performance metric. Several techniques exist for

the specification of production functions or frontiers, grouped under the names of “Data Envelopment Analysis” and “Stochastic Frontier Analysis”.

Companies are created by entrepreneurs, the agents that organize and coordinate production with the help of professional managers. Entrepreneurs play a crucial role in shaping corporate performance. On one side, recognized entrepreneurial capacity ─and also large cont act networks ─ are vital for raising the financial capital necessary to build structural or physical capital. On another side, the entrepreneurs’ reputation and contacts are essential to attract the intellectual capital that, together with the structural capital, is the foundation of innovation capacity .

A business model is a conceptual representation of the way a company does business. Its main components, are: the company’s value proposition; the targeted market segments; the distribution, marketing communications, and customer relationship channels; the core competencies needed; operating and management technologies; the partners’ network; and the revenue, cost and value creation models. Understanding the business model is the first step to implement a corporate performance management system. The model should indicate whether the company has a broad customer base or targets specific market segments, and in the second case, identify these segments. The goods and services provided by the company and the commercial conditions under which they are sold (including such things as guarantees, technical assistance, etc.), comprise the value proposition. The channel used for product distribution can be a

direct-tocustomer sales channel through the Internet, or be comprised of bricks and mortar companyowned stores, wholesale agents, retail companies, etc. The company can use several marketing channels to get messages through to its customers, such as TV and printed media, and employ a call center to give support and receive complaints and suggestions from them. Core competencies are the ones the company needs to master in order to gain a competitive advantage in relation to other companies in the same marketplace. These competencies should rest on proper operational and management technologies, and be supplemented by a network of partners, if necessary. As a final point, a business model must include a revenue, a cost and a value creation model in order to be profitable to the company’s shareholders.

We can think of the operational model of a company as encompassing an organizational model, a functional model and a corporate data model . The organizational model depicts, in an inverted hierarchical tree, the roles of the agents involved in th e company’s operation. The functional model portrays all the activities that together form the whole to which we refer by the expression “company’s operations”, structured in logical, sequential steps forming operational processes. At last, the corporate data model is an entity-relationship diagram that shows the main entities about which the company collects data with its attributes and the relationships between them.

The last model we need to examine in order to understand the functioning of a corporation is the performance management model it uses, which is, in general, composed of four building blocks. The corporate governance system, the corporate performance planning, control and evaluation system, the individual managers performance planning, control and evaluation system and the management variable compensation system (or bonus system). The corporate governance system comprises three well known

actors, the chief executive officer, the directors and the shareholders, and is designed to mediate the relations between them. Under the governance system, we find two planning and control systems, having as its targets the performance of the company (as a whole and of its divisions) and the performance of its individual managers, respectively. Linking these two systems we find a compensation system that assigns fractions of a bonus pool, which is a function of the aggregate company performance, to its managers on the basis of their individual performances. An effective management model should be forward-looking, that is, centered on the improvement of future performance, and focused on value creation.

A thorough understanding of all the models described above is a necessary prerequisite for one to be able to plan, monitor, analyze, evaluate and control corporate performance. In the next section we will examine in more detail a crucial component of the management model previously described: the corporate performance planning, control and evaluation system.

2. The Corporate Performance Planning, Control and Evaluation System.

That shows the structure recommended by the authors for a corporate planning, control and evaluation system, the most important part of a corporate performance management system. The core component of the planning system, as can be deduced from its central position in the mentioned figure, is the performance evaluation model. The structure of this model is mapped into the system’s database, simulation models and budgeting tools’ structures, and also used to shape information contained in the system’s products, besides being the nucleus of the language used by the system’s agents to talk about corporate performance. The corporate planning and control process is formed by the coordinated actions of the planning and control agents, whose aim is the generation of th e system’s outputs, which include assumptions, goals, forecasts,

plans, budgets, investment projects, performance valuations, variance analysis, etc. These products take the form of paper and electronic documents and spreadsheets, and of PowerPoint presentations. The agents follow an agreed upon time schedule and rely on a business intelligence (BI) software to support their actions. The BI software implements the performance evaluation model for the purposes of representing and simulating corporate performance and provides the necessary tools for the system’s agents to produce the system’s outputs. Data used by the system comes from the accounting and other corporate databases. In the following sections of this article we will examine in detail each of the aforementioned planning system components.

Before proceeding, however, we will make a pause to discuss the ontology of planning. One can readily identify in this figure three major structures: the strategic, the motivation and the action frameworks. In the strategic framework, which is chiefly related to the risk versus return dialectics, we can identify the external influences to corporate performance, comprising both opportunities and threats, and the internal ones, materialized by strengths and weaknesses. Suppliers and consumers negotiating power, entry and exit barriers, competitors and substitute products are the main determinants of external influences. Technological change has also a pervasive influence on corporate performance. Comparing the motivation (ends) and action (means) frameworks, we can associate various levels or layers in which corporate aims are defined to the corresponding action classes, that is, vision to mission, long term goals to strategy, short term goals to tactics and actual results to actual actions. Policy and business rules are restrictions under which strategy and tactics, respectively, must be formulated, and actual action carried out.

It may be convenient, at this point, to give a general definition of

the terms “planning”and “control”. Corporate planning is a process by which management define the desired future performance of a corporation, and identify and decide on the actions that need to be taken in order to achieve that performance. The main steps comprising a planning cycle are exposed . Corporate control, on the other hand, is an operational process which aims to check whether the actual performance is in accordance with the planned one, and, eventually, to modify the planned actions in order to guarantee that the final desired performance will be met. The corporate budget is one of the most important outputs of the corporate planning and control process. It is the prime management tool used to improve corporate performance and to align management interests with those of the shareholders. We can conclude this section by stating the nine guiding principles of corporate planning and control:

i. Planning is concerned in first place with results and in second place with the means to achieve these results.

ii. Planning is concerned with the present value of costs and benefits to be incurred in the future as a consequence of decisions undertaken in the present.

iii. The main objective of planning is to create value for the corporation’s shareholders.

iv. For the above goal to be met, it is necessary to fulfill customers’ expectations concerning quantity, price and quality of marketed products at the least possible cost, and to maintain a skilled and fully motivated workforce.

v. Planning and control activities should be organized through a system whose components are the planning and control agents, process, time schedule, products, models & tools, and database.

vi. The corporate budget should be the planning and control system’s product that consolidates the results which the company plans to achieve

in the next period and the actions it should undertake in order to meet them.

vii. The corporate budget must contain all the information necessary for the evaluation of the short term planned performance of the company, its marketing, operational, economic, patrimonial and financial aspects being dully considered.

viii. The corporate budget should not be viewed exclusively as a means of cost reduction or control, but mainly as a tool to enhance performance and increase the company’s economic value.

ix. The planning process in itself is as important as its outputs, and should contribute to leverage management’s knowledge about the company’s internal workings, and also to help focus its efforts on the critical areas of corporate performance.

Source:Pedro Góes Monteiro de Oliveira STARPLAN Consultoria Empresarial Ltda. ,2009. “Corporate Performance Management” .Working Paper , , , ..

二、翻译文章

译文：

企业绩效管理

摘要

行政总裁两个最重要的职责是：制定战略和处理他的公司表现。在这篇文章中，我们研究了这些任务和谈论企业业绩应该如何进行建模和管理。我们首先考虑的是一间公司的经营环境，其中包括的，除了外部利益相关者，其所属的行业和市场的实用品，然后进行解释如何运作的公司可以通过业务考试的理解，操作和性能，管理模式。接下来，我们描述了企业结构的规划、控制和评价体系是企业绩效管理系统中最重要的一部分。创办者建议：该规划系统的核心部件是企业绩效评价模型，它的结构映射到规划系统的数据库，仿真模型和预算编制工具的

结构，也可用于塑造系统的产品中包含的信息作者的代理人系统所使用的语言谈论公司业绩。在这篇文章中讨论整体的规划，企业规划，企业绩效管理系统，在历史的指导原则的审查下，在我们开始详细讨论的企业计划和控制系统的结构组件出台之前，我们的结论是通过列出所应遵循的演出策划实施，控制和评价系统的主要步骤。

一、介绍

行政总裁最重要的两项企业任务，主要是：（1）制定战略和（2）管理公司的业绩。在这篇文章中，我们研究了这些任务和企业业绩应该讨论如何进行建模和管理。

他要做到的是完成实现期望的结果或成果。所以，当有关公司绩效时，我们指的程度，其中期望的结果或成果是由公司实现。企业绩效管理涉及规划、控制、分析和评价时，不仅是该公司取得的成绩，而且其中达到这些结果的手段。其中的结果或目标在大多数公司，我们可以提到增长市场份额、盈利能力和创造价值追求的目标和手段，取得这些成果包括生产力、效率、创新和竞争力。这些都是对事物类型的研究，我们应该考虑到指定的企业绩效管理制度。

在讨论如何塑造企业业绩，可以很方便地考虑环境中一间公司经营，其中包括的，除了外部利益相关者，其所属的行业和市场的实用品。当对一个行业的主要方面加以研究时，考虑到其对企业业绩的结构和管理，其主要竞争对手，进入壁垒，替代产品和供应商的谈判能力。相关的问题是：如何组织生产，垂直或水平行业有多少竞争力，谁是主要竞争对手，哪些是捕捉市场份额最大的一部分它是不是受监管，自我监管或政府机构的监管多么强大是新的竞争者进入市场的障碍。从其他行业可以为产品功能的替代品在同行业中产生的有什么关于电力行业的供应商进行谈判时所需的价格和贸易条件。

在本行业中的企业环境的对面，我们有市场，该公司交易的产品，其主要属性是大小、生长速度、分割、退出壁垒与消费者的议价能力。评估其对企业业绩影响的典型问题是：什么是市场规模以美元为单位计算公司的每一个产品，什么是短期和长期的市场增长率它是一个批发或零售市场是销售周期如何才能在市场的分割（按地域，购买力，客户年龄等）哪些障碍做了客户端运行时将改变供应商客户是否有权征收价格和贸易条件

我们呼吁在“自己人”和“外人”的类别，有兴趣的人或由一个公司的业绩的“利益相关方”的影响，并分组。业内人士是公司的创业者或控股股东及其管理人员和雇员。外界包括公共物品的供应商，监管和收税，也是社区所在公司有业务往来中的作用的客户、供应商、少数股东、债权人、政府。重要的是要注意的是利益相关者，除了受这个的影响，也影响企业业绩，这一点是经常需要寻找性能评价的影响。

为了增加这种企业结构和外部联系，微观经济理论简析深入社会生产视为一个单位，使用一定的技术来生产的投入产出一套一套的公司。它认为将最大输出量与输入索取地图输入量被称为“生产函数”或“生产前沿”功能。这个函数的知识是衡量一个生产单元，一个非常重要的性能指标技术效率的重要。存在的若干前沿技术规范生产功能或“分析，随机分组前冠以”数据包络分析“和随机前沿分析”。

公司也得到了企业经营者，代理人，组织，协调与生产的专业经理人的帮助。发挥企业家在塑造企业业绩的关键作用。一方面，承认和创业能力──也扩大了联系网络，为筹集财政资金，建立必要的结构或物质资本起到至关重要。在另一个方面，企业家的声誉和接触是必不可少的吸引智力资本，结构资本一起，是创新能力的基础。

商业模式是对一家公司的经营方式的概念表示。它的主要成分在图4中披露，主要有：公司的价值主张、目标细分市场、分销、营销传播和客户关系渠道的核心竞争力需要、经营和管理技术、合作伙伴的网络、以及收入成本和价值创造模式。理解商业模式的第一步是实施企业绩效管理系统。该模型应说明该公司是否具有广泛的客户群或特定的目标细分市场，而在第二种情况下，确定这些群体，本品及本公司所提供的服务和所依据的是销售（包括这样的事情作为担保，技术援助等）的商业条件，包括价值主张。产品分销为通道使用可以是直接扩展销售渠道，通过互联网，邮件或由砖块和灰浆公司拥有的店，代理批发，零售公司等公司可以使用多种营销渠道，为客户打通，例如电视和印刷媒体，并采用一个呼叫中心提供支持和接受他们的投诉和建议。核心竞争力是那些需要掌握的公司，以获得竞争优势的关系，在同一市场上给其他公司。这些能力应依据适当的运作和管理技术，并辅以一个伙伴网络，如有必要作为最后一点，一个商业模式必须

包括收入，成本和价值创造的模式，使该公司股东以获得利润。

我们可以把一个公司的运作模式为包括一个组织模型，功能模型和企业数据模型。该组织模式描绘一个倒置的层次树，在公司的经营涉及的代理商的角色。在功能性模型描述的所有活动共同构成了整个我们所表达的“公司的业务”是指，在逻辑结构的形成操作流程，顺序步骤。最后，企业数据模型是一个实体关系图，显示有关该公司及其属性数据收集和它们之间的关系主体。

最后一个模型，我们需要研究，以了解对公司的运作是它使用的绩效管理模式，即在一般情况下，四大支柱组成：公司治理制度、企业业绩的规划、控制和评价体系、个别管理人员业绩规划，控制和评价体系和管理浮动薪酬系统（或奖金制度）。企业管治制度，包括三个着名管理，行政总裁，董事和股东，并设计调解他们之间的关系。在管理体制，我们发现两个计划和控制系统，其目标具有本公司的业绩（作为一个整体，其实）和其个别管理人员的业绩。连接这两个系统，我们找到一个补偿制度，分配的奖金，这是公司业绩的总体功能组分，对他们的个人表现的基础上它的管理人员。一个有效的管理模式应该是具有前瞻性，就是集中在未来业绩的改善，价值创造的重点。

所有型号的透彻了解上述的必备的一个先决条件，以便能够计划，监控，分析，评价和控制企业业绩。在下一节我们将详细研究了前面描述的管理模式的重要组成部分：企业业绩规划，控制和评价体系。

二、企业业绩的规划，控制和评价体系

这里显示了一个企业规划，控制和评价体系，企业绩效管理系统中最重要的部分，就是作者建议的结构。该规划系统的核心组件，它可以从图中提到的中央位置推断，是性能评价模型。该模型的结构映射到系统的数据库，仿真模型和预算编制工具的结构，也可用于塑造除了是由系统的代理人所用的语言核谈企业绩效系统的产品中所包含的信息。公司规划和控制过程中形成的，方差分析，协调行动的规划和控制剂，其估值的目的是发电系统的输出，其中包括假设，目标，预测，计划，预算，投资项目，性能，等。这些产品表现在纸张和电子文件和电子表格的形式，和PowerPoint演示文稿。这些代理遵循商定的时间表和商业智能（BI）软件，以支持他们的行动依赖。商业智能软件实现了代表和模拟企业绩效的目的绩效评价模型，并提供系统的代理商，生产系统的输出必要的工具。该

系统使用的数据来自会计和其他企业数据库来。在本文下面的部分，我们将详细研究上述规划系统的每个组件。

在继续之前，我们将暂停讨论本体论的规划的帮助下人们很容易识别这三大结构：战略，动力和行动框架。在战略框架，这主要是涉及到风险与回报辩证法，我们可以找出外部影响企业绩效，包括机遇和威胁，内部的，物化的长处和弱点。供应商和消费者的谈判能力，进入和退出壁垒，竞争者和替代产品，是外部影响的主要因素。技术变化也对公司业绩普遍影响。比较完动机和行动框架，我们可以关联不同的水平或在该公司的目标是定义为相应的动力层，愿景使命，战略，长期目标，以短期目标战术以实际行动和实际成果。在政策和业务规则下，战略和战术，分别制订必须限制，并进行了实际行动。

这可能是为了方便，在这一点上，给一个术语“规划”和“控制”的一般定义。企业规划是一个过程，管理定义所需的一家公司未来的业绩，并确定和决定的行动，需要采取以达到的性能。公司控制权，另一方面，是操作过程，目的是检查是否是按照实际业绩与计划之一，并最终以修改计划的行动，以保证最终期望的性能将得到满足。控制循环过程中可以看到。企业预算是对企业计划和控制过程中最重要的成果之一。这是首要的管理工具，以改善企业绩效，并配合管理的股东的利益。我们可以得出结论时指出九个指导企业规划与控制原则本节。我们可以得出结论时指出九个指导企业规划与控制原则本节。

1、规划是在首先关注结果，排在第二位的手段来取得这些成果。

2、规划关注的是成本和收益现值将在未来因实施决定的后果。

3、该规划的主要目标是为公司创造的股东价值。

4、为了要达到上述目标，必须履行在最小的成本客户的期望有关数量，价格和销售产品的质量，并保持一支技术精湛，具有激励精神的员工队伍

5、计划和控制活动应通过组织系统，其组成部分的规划和控制剂，工艺，时间，产品，模型和工具，以及数据库。

6、企业的预算应该是计划与控制系统的产品，巩固的结果，其中，该公司计划在未来时期，应采取的行动，以满足这些需求

7、企业预算必须包含所有必要的信息公司的业绩评价的短期计划，其营销，业务，经济，金融方面正在得到延续和深刻地考虑

8、企业预算不应只被看作是降低成本或控制手段，主要是作为一种工具，而且是作为提高性能，提高公司的经济价值的手段。

9、在规划过程中本身是一样重要的产出，并应有助于利用管理的知识，对公司的内部运作，并重点帮助企业绩效的关键方面的努力。

出处：[美]帕德瑞古斯，《企业绩效管理》，工作文件.2009（8）：1-7.