以作业预算为基础的业绩合同管理运行研究  

A Study of Achievement Contract Practice Based on Activity-based-budget in Management

作　　者：李志刚[1] 

机构地区：[1]长沙学院

出　　处：《财务与金融》2008年第6期73-76,共4页Accounting and Finance

基　　金：2008年度湖南省高等学校科学研究项目:<以作业预算为基础的业绩合同管理研究>;编号:08C122

摘　　要：以作业预算为基础的业绩合同是建立企业内部激励约束机制的依据,并可以将代理人的报酬与其所做的努力联系起来,但业绩合同必须具有可操作性和有效性。本文从业绩合同管理模式、管理工具、过程控制和业绩考评等方面对业绩合同管理的运行进行了分析,从而有助于提高业绩合同的可操作性和有效性。The achievement contract based on activity-based-budget can provide evidence for reasonable impetus and restrains, and provide a way to link the agent＇s payment and his efforts spent, on condition that the achievement contract be feasible and effective. This paper makes an analysis of the running pattern, manipulation tools, process control, and achievement evaluation in practicing the achievement contract, so as to strengthen the feasibility and effectiveness of the achievement contract.

关 键 词：作业预算 业绩合同 平衡计分卡 业绩考评 

分 类 号：C93[经济管理—管理学]