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第18章Learning Summary  9~16

(2008-06-22 12:27:33)
标签:

07会计2班

管理学作业

杂谈

组名:一朵猪

    组员:郦珺  200742070206

          裴丽娜 200742070207

          杨锐红 200742070208

          肖艳华 200742070209

9Describe the most frequently used measures of organizational performance.描述最频繁使用的组织绩效的衡量标准。

答:Organizational performance—the accumulated end results of all the organization’s work processes and activities.

组织绩效是指组织中所有工作流程和活动的最终积累结果。

The most frequently used organizational performance measures include organizational productivity, organizational effectiveness, and industry rankings.

使用的最频繁的组织绩效的衡量标准包括组织生产率,组织有效性和产业中的排名。

Productivity is the overall output of good or services produced divided by the inputs needed to generate that output. Organizations least amount of inputs. Output is measured by the sales revenue an organization receives when those goods and services are sold(selling price *number sold).The only other viable option for increasing product ivy, then, is to decrease the input part of ratio—that is , the organization’s expenses. Doing this means being more efficient in performing the organization’s work activities. So, organizational productivity becomes a measure of how efficiently employees do their work.

生产率:商品和服务的总产出除以产生那些产出的总投入。组织劲力多产出,它们想用最少量的投入得到最大的产品和服务产出。当这些产品和服务销售出去后,产出可以用一个组织获得的销售额(销售价格×销售数量)来测量。唯一的提高生产率的可行选择是降低这个比率的投入部分,即组织的费用。这样做意味着执行组织工作活动时更有效率。因此,组织生产率成为一个衡量员工工作效率的指标。

Organizational effectiveness is a measure of how well an organization is achieving those goals. It’s a common performance measure used by managers. The bottom line for managers continues to be how well the organization meets its goals. That’s what guides managerial decisions in designing strategies, work processes, and work activities, and in coordinating the work of employees.

组织效力时一个组织目标有多合适以及组织达到那些目标有多好的衡量标准。它是一个被经理们采用的普遍的衡量标准。对管理者而言评价的底线是组织完成它的目标的好坏程度。这就是在战略设计、工作过程、工作活动和员工的协调工作方面指导管理决定的标准。

The rankings for each list are determined by specific performance measures. Fortune’s 100 Best Companies to Work For are chosen by answers given by thousands of randomly selected employees on a questionnaire called the Great Place to Work Trust Index, and on material filled out by thousands of company managers, including a corporate culture audit created by the Great Place to Work Institute and a human resources questionnaire designed by Hewitt Associates, a compensation and benefits consultant.

每一列表的排名由特定的绩效衡量指标决定。《财富》最适合工作的100强公司是这样选出来的:根据随机挑选的数千名工人的对一个叫做良好的工作地点的信任指数的调查问卷的回答;数千名公司的管理者在填写的包括公司文化审核在内的材料;由“良好工作场所研究所”设计,以及美国最大的薪酬与福利咨询公司Hewitt设计的人力资源调查问卷。公司排名是一个由各种商业出版物和组织建立的一个列表,用不同的绩效衡量标准来对公司进行排名。

10. Contrast feed forward, concurrent, and feedback controls.

  比较前馈控制,同期控制,反馈控制

  Feed forward Control the most desirable type of control---feed forward control—prevents anticipated problems since it takes place before the actual activity. The key to fee forward controls is taking managerial action before a problem occurs. Feed forward controls are desirable because they allow managers to prevent problem rather than having to correct them later after the damage (such as poor-quality products, lost customers, lost revenue, and so forth) has already been done. Unfortunately, these controls require timely and accurate information that often is difficult to get. As a result, managers frequently end up using the other two types of controls.

  反馈控制是最可望采取得控制类型,因为它能避免预期处闲的问题。之所以称为前馈控制是因为它发生在实际工作开始之前,它是未来导向的。前馈控制的关键是在问题发生之前采取管理行动。前馈控制是期望用来防止问题的发生而不是当出现问题时(如质量低劣的产品,客户流失,收入下降等)再不救。这种控制需要及时和准确的信息,但不幸的是这些常常是很难办到的,因此管理是不得不借助另外两种类型的控制。

  Concurrent Control concurrent control, as its name implies, takes place while an activity is in progress. When control is enacted while the work is being performed, management can correct problems before they become too costly. The best-known form of concurrent control is direct supervision. When managers use management by walking around, shih is a term used to describe a manager being out in the work area, interacting directly with employees, they’re using concurrent control. When a manager directly oversees, the actions of employees, he or she can monitor their actions and correct problems as they occur. Although, obviously, there’s some delay between the activity and the manager’s corrective response, the delay is minimal. Problems usually can be addressed before much resource waste or damage has been done.

  同期控制,从它的名称就可以看出,它是发生在活动进行之中的控制。再活动进行之中予以控制,管理者可以在发生重大损失之前及时纠正问题。最常见的同期控制方式是直接视察。当管理者直接视察下属的行动时,管理者可以同时监督雇员的实际工作,并在发生问题是马上进行就正。虽然在实际行动与管理者做出反应之前肯定会有一段延迟时间,但这种延迟是非常小的。问题通常可以在出现大量资源浪费或重大损失造成之前就得以解决。

  Feedback Control feedback controls do have two advantages. First, feedback provides managers with meaningful information on how effective their planning efforts were. Feedback that indicates little variance between standard and actual performance is evidence that the planning was generally on target. If the deviation is significant, managers can them more effective. Second, feedback control can enhance employee motivation. People want information on how well they have preformed and feedback control provides that information.

  反馈控制的主要缺点在于,管理者获得信息时浪费或损失就已经造成了。但是在许多情况下,反馈控制是惟一可用的控制手段。与前馈控制和同期控制相比,反馈控制在两个方面较优。首先,反馈控制为管理提供了关于计划的效果究竟如何的真实信息。如果反馈显示标准与显示之间只有很小的偏差,说明计划的目的大到了;如果偏差很大,管理这就应该利用这一信息使新计划制定的更有效。其次,反馈控制可以增强员工的积极性。因为人们希望获得评价他们表现的信息,而反馈正好提供了这样的信息。

11. Explain the types of financial and information controls managers can use. (解释管理者们能够使用的财务控制和信息控制类型)

答:One of the primary purposes of every business firm is to earn a profit. To achieve this goal, managers need financial controls.

每个企业最初的一个目标就是获取利润。为了追求这个目标,管理者们需要财务控制。

Traditional Financial Control Measures(传统的财务控制衡量)

Traditional financial measures include ratio analysis and budget analysis.

传统的财务衡量包括比率分析和预算分析。

The liquidity ratios measure an organization’s ability to meet its current debt obligations. Leverage ratios examine the organization’s use of debt to finance its assets and whether it’s able to meet the interest payments on the debt. The activity ratios assess how efficiently the firm is using its assets. Finally, the profitability ratios measure how efficiently and effectively the firm is using its assets to generate profits.

流动性比率衡量了组织偿还近期债务责任的能力。杠杆比率检查了组织的位置厂提供资金的负债的运用和她是否能够满足负债利息的偿还。活动性比率衡量了公司运用它的资产的效率程度。最后,收益率衡量了公司应用资产来产生利润的效率和效果程度。

Other Financial Control Measures (其他财务控制衡量标准)

In addition to the traditional financial tools, managers are using measures such as EVA (economic value added) and MVA (market value added).

除了传统的财务工具,管理者还使用了如经济附加值和市场附加值等的工具。

Economic value added (EVA) is tool for measuring corporate and divisional performance. Market value added (MVA) adds a market dimension since it measures the stock market’s estimate of the firm’s past and expected capital investment projects.

经济附加值(EVA)是一个衡量全体和各部分绩效的工具。市场附加值 (MVA)增加了一个市场尺度,因为它衡量了股市对一个公司过去或预期的资本投资项目的价值的评价。

Information  Controls  (信息控制)

Management information system (MIS): we define it as a system used to provide management with needed information on a regular basis. The term system in MIS implies order, arrangement, and purpose. Further, an MIS focuses specifically on providing mangers with information, not merely data.

管理信息系统(MIS):我们定义它为一个在正常的基础上用来为管理提供必要的信息的系统。在MIS 里面系统这个词意味着命令,安排和目的。而且,MIS 明确集中于给管理者提供信息,而不仅仅是数据。

How Are Information Systems Used in Controlling?

信息系统是怎样用于控制的?

Managers need information to monitor organizational performance and to control organizational activities. Without information, they would find it difficult to measure, compare, and take action as part of the controlling process. For instance, in measuring actual performance, managers need information about what is, in fact, happening within their area of responsibility, about what the standards are in order to be able to compare actual performance with the standard, and to help them determine acceptable ranges of variation within these comparisons. And they rely on information to help them develop appropriate courses of action if there are or are not significant deviations between actual and standard. As you can see, information is an important tool in monitoring and measuring organizational performance.

管理者需要信息来监控组织绩效和控制组织活动。没有信息,他们发现做以下事情很困难:衡量实际的绩效,将实际绩效和绩效标准进行比较,或者如果实际和标准之间存在重大的差别,采取适当的步骤。例如,在衡量实际的绩效时,管理者们需要一些关于在他们的责任范围内所发生事情的信息。为了能够将实际绩效和标准进行比较,他们需要有关标准是什么的信息;他们需要信息来帮助他们决定在这些比较中的可接受的偏差范围;如果实际绩效和标准之间存在重要的偏差,他们依赖信息来帮助他们发展合适的行动过程。正如你看到的那样,信息是一个监控和衡量组织绩效的重要工具。

12. Describe how balanced scorecards and benchmarking are used in controlling. ( 描述平衡计分卡和标杆比较是怎样在控制中使用的?)

  The balanced scorecard is a performance measurement tool that looks at four areas -- financial, customer, internal processes, and people/ innovation/ growth assets – that contribute to a company’s performance.

平衡计分卡是一种绩效衡量工具,它关注以下四个领域:财务,顾客,外在过程和人力/改革/资产增长,并对组织绩效做出了贡献。

According to this approach, managers should develop goals in each of the four areas and measures to determine if these goals are being met. For instance, a company might include cash flow, quarterly sales growth, and ROI as measures for success in the financial area. Or, it might include percentage of sales coming from new products as a measure of customer goals. The intent of the balanced scorecard is to emphasize that all of these areas are important to an organization’s success and that there should be a balance among them.

根据这种方法,管理者们需要在四个领域中的每一个发展一个目标,并通过衡量来确定这些目标是否达到。例如,一个公司可能把现金流动,季度销售增长,投资回报作为财务领域成功的衡量标准。平衡计分卡的意图就是强调所有这些领域对组织的成功都重要,并且强调它们之间需要保持平衡。

  Although a balanced scorecard makes sense, unfortunately, managers still tend to focus on areas that drive their organization’s success. Their scorecards reflect their strategies. If those strategies center on the customer, for example, then the customer area is likely to get more attention than the other three areas. Yet, managers need to recognize that you really can’t focus on one performance area without affecting the others. For instance, at IBM Global Services in Houston, managers developed a scorecard around an overriding strategy of customer satisfaction. However, the other areas (financial, internal processes, and people/ innovation/ growth) are intended to support that central strategy.

虽然平衡计分卡有意义,但是管理者仍然愿意关注于那些他们相信能使他们公司成功的领域。他们的计分卡反映了他们的战略。例如,如果这些战略中心围绕顾客,顾客领域很可能得到比其他三个更多的关注。然而,管理者们需要认识到不能仅仅关注一个绩效领域而忽视其他领域。例如,在休斯敦的IBM全球服务部,管理者们发展了一种围绕消费者满意重要战略的计分卡,然而,其他的领域(财务,外在过程,人力/改革/资产增长)会支持这个中心战略。

  Benchmarking is the search for the best practices among competitors or no competitors that lead to their superior performance.

标杆比较是从竞争者和非竞争者中寻找他们成功的最佳实践。

 The benchmark is the standard of excellence against which to measure and compare. At its most fundamental level, benchmarking means learning from others. As a tool for monitoring and measuring organizational performance, benchmarking can be used to help identify specific performance gaps and potential areas of improvement. But managers shouldn’t just look at external organizations for best practices. It’s also important for them to look inside their organization for best practices that can be shared.

在它最基本的水平上,标杆比较意味着向其他人学习。作为一种监控和管理组织绩效的工具,标杆比较用来确定具体的绩效差距和潜在的需要提高的领域。但是管理者不应该仅仅关注外在组织来获得最佳实践,对管理者来说寻找可以共享的内在最佳实践同样重要。

  Did you ever work somewhere that had an employee suggestion box on a wall in an office or in the plant? When an employee had an idea about a new way of doing something—such as reducing costs, improving delivery time, and so forth—it went into the suggestion box where it usually sat until someone decided to empty the box. Businesspeople frequently joked about the suggestion box and cartoons lambasted the futility of putting ideas in the employee suggestion box.

你曾经在办公室或工厂墙上挂有员工建议箱的公司工作过吗?当每一个员工有了做某事的新方法的想法,例如,降低成本,减少递送的时间等,这个建议就会进入建议箱,这些建议通常待在箱子里,直到有人把箱子清空。商业人士经常对建议箱开玩笑,漫画也讽刺将这些主意放入建议箱毫无用处。

  Unfortunately, this attitude about suggestion boxes still persists in many organizations, and it shouldn’t. Research shows that best practices frequently already exist within an organization but usually go unidentified and unused. In today’s environment, organizations striving for high performance levels can’t afford to ignore such potentially valuable information.

很不幸,对待建议的这种态度在许多公司仍然存在,而这是不应该的。研究表明,最好的做法已经在公司里存在但却常常没有得到确认和利用。这使得大量有价值的知识浪费掉了。在今天的环境里,努力获取高绩效的公司不能忽视这样具有潜在价值的信息。记住我们对知识管理的讨论和在组织里同其他人共享与绩效相关的知识的必要性。

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