基于经营绩效评价表的经营绩效评价体系

本文具体介绍了20世纪90年代在美国兴起,并迅速推广应用的企业经营绩效评估法——BSC(BalancedScorecard)法,并着重探讨了BSC法的核心与优势。BSC是建立在“综合平衡观”、“战略观”基础上的综合绩效评估体系,它除了传统的财务绩效衡量指标外,还融合了三类非财务绩效衡量指标,包括顾客导向、企业内部业务流程、学习创新与成长等长期性绩效指标。BSC突破了传统绩效评估的局限性,也超越了单纯的绩效评价功能,它把传统意义上的业绩评价还原于企业的竞争能力,把管理绩效和长远发展规律紧密联系起来,是对传统绩效评价观念与模式的一次重大改革。     

Negotiating control and achieving performance in international joint ventures: A conceptual model

Adapting well-established organization theories to international joint ventures (IJVs), this paper develops an overarching theoretical model of the determinants and effects of parent control of IJVs from an interpartner bargaining power perspective. Drawing upon power dependence, transaction costs, and agency theories, we argue that the relative bargaining power between IJV partners serves as the key determinant of control structure, and that control exerts a direct effect on the venture's performance. In addition, government influence and interpartner working relationship are critical factors that complicate the linkage between control and performance but may help to explain past conflicting results. Propositions regarding these relationships are formed for future empirical test, and implications and directions for future research are provided.     

开放式基金“泵浦”现象检验:基于规模、投资风格和管理团队视角的经验证据

基金的泵浦（pumping）现象是指基金经理在季末或年末,通过持续买入基金原有的持仓证券,导致基金价格和收益率显著提升,以扭曲基金业绩来吸引投资者的注意。本文以我国开放式基金2005年至2015的数据为样本,检验了我国开放式基金的泵浦现象。我们发现,（1）我国开放式基金在季末的日平均收益率比平常的日平均收益率高约0.38%,在年末高约0.62%;（2）不同投资风格基金的泵浦现象差异不大,但是不同规模的基金,泵浦现象差异较大,中等市值的基金,季末和年末的泵浦现象最严重,大市值基金次之,小市值反而偏弱,但都在1%的置信水平下显著;（3）单个基金经理管理的基金,容易在年末进行泵浦操作,使得其管理的基金比团队管理的基金,在年末的日平均收益率要高出约0.14%;（4）通过重仓股的实证发现,在季末和年末基金业绩被提升的另一个原因是大大减少了卖出行为。     

Using Scorecards and a Lottery to Improve the Performance of Behavior Technicians in Two Autism Treatment Clinics

ABSTRACT

Performance scorecards are tools that measure staff performance across multiple criteria to produce a single, overall performance score, which can be used as feedback for employees. While scorecards are considered a low-cost and effective approach to improve performance, published research demonstrating the effectiveness of scorecards is limited. The current study attempted to first demonstrate the effectiveness of scorecard feedback to improve performance, then, evaluate the added effects of linking the scorecard feedback to a lottery. Current results suggest scorecard feedback can modestly improve average employee performance, and linking the scorecard to a lottery may result in further performance improvements.     

The Role of Automation and Labor in Determining Customer Satisfaction in a Telephone Repair Service Process

Telephone repair process and performance relationships are modeled using a structural equation approach. The basic structure of the causal model is a function of process flow. The data analysis and modeling approach advocated here can be applied to any manufacturing or service process that has a recurrent process flow and good internal and external performance data. Our primary objectives are to define quantitatively (1) how the performance of repair persons dispatched to the customers' premises is related to automatic testing and repair, and (2) how internal process performance is linked to external customer satisfaction. A secondary objective of this article is to explain briefly some of the practical problems of modeling process-level performance relationships. Results indicate that the structural equation models are statistically significant and have a meaningful interpretation. Examples of “what if” scenarios using these structural equation models are presented to help managers predict customer satisfaction levels given certain process performance improvements, set standards of performance, and better understand the interdependencies between labor and automation resources in this telephone repair process.     

证券市场业绩操纵与监管分析

证券市场中上市公司的业绩操纵行为与证监部门的市场监管之间构成一个动态博弈与均衡问题.本文从经济学的角度分析探讨业绩操纵行为在我国证券市场普遍存在的原因、危害,并提出抑制业绩操纵行为、提高市场监管有效性的对策与建议.     

经济附加值绩效评价在中国企业中应用的潜在价值

经济附加值(EVA,Economic Valued-added)是一种颇为有效的绩效评价指标。20 世纪 90 年代以来,在国外诸多大企业中流行。E VA 指标在很大程度上克服了传统财务指标在业绩评价方面的局限性。本文详细介绍了 EV A 的基本概念和具体应用,并通过一个中国企业的调查问卷,初步探讨了 E VA 方法在中国企业中应用的潜在价值及存在的问题。     

The magic matrix as a smart machine evaluator: Machine performance measurement,level of competitiveness

Today's competitive environment compels companies to be the best at the work they do. Machining efficiency establishes the plant level of performance and thus the ability to compete in the market. However, as product mix changes, and new machines possessing more and better capabilities are introduced, machining efficiency varies over time. Therefore, continuous evaluation of machine fitness for product mix has to be made. This is a huge task and is seldom done due to a lack of efficient tools to perform such an evaluation. This paper presents a computerized method that may be used to perform the evaluation task and establish the company level of competitiveness in an honest, and just way, free from improper influence. Conclusions drawn, and actions and decisions made as a result of the evaluation, are the prerogative of management. The evaluation method employs a matrix concept, which is fully described in this paper.     

Finding symbolons for cyberspace: Addressing the issues of trust in electronic commerce

E-commerce is growing rapidly, but a majority of the Internet users is still hesitant to become involved in it. One big hurdle is lack of trust. This paper deals with trust in ecommerce and measures to increase it. It discusses one particular so-called web assurance service for business-to-consumer commerce in detail. It also analyses if such services remain viable in an era of more mature e-commerce, and how they should be adjusted to the business-to-business environment.     

An investigation of output flow control,bottleneck flow control and dynamic flow control mechanisms in various simple lines scenarios

Flow control mechanisms have been a topic of academic research for several years. With the growth of business-wide information systems such as enterprise resource planning and supply chain, better planning, scheduling and control of the business transformation process is required in order to achieve increased throughput, reduced inventories, shorter lead times and reduced tardiness. This research compares two new approaches to flow control, output flow control and bottleneck flow control to a real-time flow control system, dynamic flow control. Both output and bottleneck flow control mechanisms are much simpler to implement and manage than dynamic flow control in that they do not require continual feedback and rescheduling. Line characteristics, such as location of breakdowns with respect to the bottleneck, the location of the bottleneck when breakdowns occur, and the impact of variability of processing times on the performance measures (output, WIP level, lateness, and number of tardy jobs) for these three flow control mechanisms are compared. Both output and bottleneck flow control mechanisms perform favourably (particularly bottleneck) under different scenarios and warrant further study across a wider range of scenarios (mixed models, job shops, etc.).     

中国情境下高绩效工作系统与企业绩效关系的元分析

用传统的定性综述方法对中国情境下高绩效工作系统与企业绩效的关系强度的研究,至今尚未得出一致结论.本文运用定量综述研究最重要的统计学方法——元分析,对中国情境下高绩效工作系统与企业绩效关系的53篇实证研究文献进行了合并,共获得8788个独立样本、316个效应值,总样本量达58946个.元分析结果发现:(1)高绩效工作系统对企业绩效存在显著正向影响(rz=0.419.p＜0.001),并且它对非财务类绩效(创新绩效、人力资源管理绩效、组织运作绩效)的影响大于对财务类绩效(财务会计绩效、资本市场绩效)的影响;(2)高绩效工作系统与企业绩效的相关性在中国情境下比在西方情境下更大,并且高绩效工作系统对企业绩效影响程度大于单个实践对企业绩效影响程度的简单加总;(3)信息分享与沟通、绩效考核与管理两项高绩效工作实践在中国情境下与企业绩效高度相关,而在西方文化中与企业绩效的相关性并不显著,之前国内的定性综述结论中也认为信息分享与沟通对企业绩效的贡献不大.本文的研究结果可让中国情境下高绩效工作系统与企业绩效的关系研究得出定论,并为未来的高绩效工作系统相关研究指明方向.     

Relationship between job control,work pressure and strain: Studies in the USA and in The Netherlands

The purpose of this study was to test a model of job control, work pressure and strain in two samples in the USA and in The Netherlands. According to the proposed model, work pressure has a mediating role between job control and worker strain. The present model specifies three types of job control: task or instrumental control, conceptual or resource control, and decision organization control. Task and resource control are assumed to reduce the stressor of work pressure which, in turn, is related to high strain. Organization control is assumed to be positively related to work pressure. The model was tested in two samples : one US sample of 273office employees and one Dutch sample of 958 employees in a variety of jobs. The same measure of job control was used in both samples. Resultspartially confirm the proposed model. As predicted by the proposed model, high task control was related to low work pressure, whereas high organization control was related to high work pressure. The effects of task control and organization control on strain were mediated by work pressure for the measure of anxiety in the US sample and for the measure of stress in the Dutch sample. However, the mediating effect of work pressure was not found for job satisfaction in both samples, for the measure of mood disturbances in the US sample and for the measure of sick days in the Dutch sample. The proposed model is only partially confirmed by the results. These results confirm the importance of differentiating between different dimensions of job control.     

The relative importance of planning and control systems in achieving good delivery performance

Amongst factors such as quick changeovers and workforce flexibility, managers in 533 UK manufacturing plants ranked a responsive planning and control system as the most important facilitator of good delivery performance on products made-to-order or assembled-to-order. The rankings indicate greater importance to companies in the Household and Engineering sectors than in Process and Electronics, where other factors are dominant. These results are combined with data such as customer lead times and item variety, to characterize and explain differences between the plants in these four sectors. Collectively the results indicate considerable differences in the production planning and control tasks. This implies that general statements on the importance of planning and control systems are inadequate. Practitioners need contextual information in order to ascertain when research is applicable to their circumstances.     

Relationship between job control, work pressure and strain: studies in the USA and in The Netherlands

The purpose of this study was to test a model of job control, work pressure and strain in two samples in the USA and in The Netherlands. According to the proposed model, work pressure has a mediating role between job control and worker strain. The present model specifies three types of job control: task or instrumental control, conceptual or resource control, and decision organization control. Task and resource control are assumed to reduce the stressor of work pressure which, in turn, is related to high strain. Organization control is assumed to be positively related to work pressure. The model was tested in two samples : one US sample of 273office employees and one Dutch sample of 958 employees in a variety of jobs. The same measure of job control was used in both samples. Resultspartially confirm the proposed model. As predicted by the proposed model, high task control was related to low work pressure, whereas high organization control was related to high work pressure. The effects of task control and organization control on strain were mediated by work pressure for the measure of anxiety in the US sample and for the measure of stress in the Dutch sample. However, the mediating effect of work pressure was not found for job satisfaction in both samples, for the measure of mood disturbances in the US sample and for the measure of sick days in the Dutch sample. The proposed model is only partially confirmed by the results. These results confirm the importance of differentiating between different dimensions of job control.     

Development of demand pull type control methods: The design of block action production control methods to reduce throughput time and improve supply chain synchronization

In this paper the implementation of time based manufacturing strategies and pull type control systems in an organization manufacturing electrical switchgear built to customers individual requirements are discussed in detail. The concept of block control to synchronize the production time of all internally and externally sourced components and materials is also introduced in an attempt to simplify production control methods and reduce throughput time. Savings in time and cost are described during a twenty months period of restructuring. Foundations were laid for a second objective which is an attempt to gain some linkage between throughput time reduction and resultant production costs.     

基于不同动机的联盟控制方式选择及其对联盟绩效的影响——中国企业联盟的实证分析

企业为了不同的目标建立战略联盟,而有效的联盟控制是实现目标的重要保证.本文从战略联盟的动机出发,提出实现不同联盟目标所应采取的控制方式,并研究了不同的联盟控制方式对联盟绩效的影响.通过企业间联盟的数据对本文相关假说进行了实证检验.     

The Demands-Control-Support model,locus of control and job dissatisfaction: A longitudinal study

The Job-Demands-Control model (Karasek, 1979) has been widely studied in the job stress field, but the results obtained are frequently contradictory. Therefore, some investigations have expanded the model by including social support and personality characteristics such as locus of control. However, results obtained with these elaborated models have not been conclusive either. The present study sets out to integrate both types of expansions by simultaneously including social support at work and the employee's locus of control in a longitudinal multi-national study among 542 administrative personnel from Belgium, England, Spain, Italy and Israel. Hierarchical moderated multiple regression showed a significant 4-way interaction term (Demands 2 Control 2 Social support 2 Locus of control) on the change in job dissatisfaction. This effect is qualified by the interaction between job demands and control only for an internal locus of control with high social support. Contrary to the prediction of the JDC model, which posits that high control has a buffering effect on job dissatisfaction, the study result indicates a damaging effect of excess control (perceived job control and high internal locus of control), specifically in high social support situations.     

Employee reactions to behavioural control under conditions of stress: The moderating role of self-efficacy

Extensive research conducted in the occupational stress literature has failed to provide convincing support for the stress-buffering effects of work control on employee adjustment. Drawing on research conducted in the laboratory context, it was proposed that the stress-buffering effects of work control on employee adjustment would be more marked at high, rather than low, levels of self-efficacy. In a sample of 100 customer service representatives, a significant three-way interaction among role conflict, work control and self-efficacy (measured at Time 1) was observed on (low) depersonalization (measured at Time 2). Consistent with expectations, work control reduced the negative effects of work stress on this outcome measure only for employees who perceived high levels of self-efficacy at work. In addition, there was evidence to suggest that self-efficacy moderated the main effects of work control on job satisfaction and somatic health. These findings are discussed in terms of their theoretical contribution to the job strain model, and also in relation to workplace interventions designed to improve levels of employee adjustment.     

The Demands-Control-Support model, locus of control and job dissatisfaction: a longitudinal study

The Job-Demands-Control model (Karasek, 1979) has been widely studied in the job stress field, but the results obtained are frequently contradictory. Therefore, some investigations have expanded the model by including social support and personality characteristics such as locus of control. However, results obtained with these elaborated models have not been conclusive either. The present study sets out to integrate both types of expansions by simultaneously including social support at work and the employee's locus of control in a longitudinal multi-national study among 542 administrative personnel from Belgium, England, Spain, Italy and Israel. Hierarchical moderated multiple regression showed a significant 4-way interaction term (Demands ×Control ×Social support ×Locus of control) on the change in job dissatisfaction. This effect is qualified by the interaction between job demands and control only for an internal locus of control with high social support. Contrary to the prediction of the JDC model, which posits that high control has a buffering effect on job dissatisfaction, the study result indicates a damaging effect of excess control (perceived job control and high internal locus of control), specifically in high social support situations.     

战略国际人力资源管理与企业绩效关系研究——基于在华跨国企业的经验证据

企业国际化中人力资源实践如何影响绩效,既是一个国际企业管理问题,更是人力资源管理领域的中心问题;因为任何一种国际化战略的成功都离不开恰当的人力资源管理方式,而成功的跨国公司对人力资源管理的导向选择也主要取决于它能否更好地支撑其国际化战略的实施.本文以100家在华跨国企业为研究样本,在战略国际人力资源管理(SIHRM)的框架下,将人力资源管理系统和国际化程度对企业绩效的影响作为主要研究问题,构建层级回归模型,通过实证检验考察人力资源管理与企业绩效的关系.研究结果表明,企业绩效不仅同人力资源管理与企业战略的整合程度有关,而且同人力资源管理系统与国际化程度之间存在积极的联系.该研究结论为中国企业在国际化过程中如何实施有效的战略国际人力资源管理以提升组织绩效并获取持续竞争优势提供借鉴与参考.