网络化企业组织基于成本的绩效衡量框架研究  

Research on the Cost-oriented Performance Measurement Framework by Networking Enterprise Organizations

作　　者：魏立江[1] 汪家常[2] 

机构地区：[1]安徽工业大学管理学院,安徽马鞍山243002 [2]安徽工业大学财务处,安徽马鞍山243002

出　　处：《安徽工业大学学报（社会科学版）》2009年第2期45-47,共3页Journal of Anhui University of Technology：Social Sciences

基　　金：安徽省教育厅人文社会科学研究项目(2002JW094);安徽省青年教师科研资助计划项目(2005JQW062)

摘　　要：在先进制造环境中,公司在虚拟空间里进行运营,许多增加价值的作业、制造和服务活动都外包给供应商和合作伙伴。为了满足企业运营需要,有必要使得业绩衡量方法更可靠和精准。新型网络化企业组织,可以通过确立系统目标、建立团队、识别价值创造区域和关键成功因素等步骤建立VBC系统,构想恰当的业绩衡量标准和成本系统。Under the advanced manufacturing environment, companies running in cyberspace shift many valuable operations, manufacturing and service activities to their suppliers and partners. More reliable and exact performance ;t methods are needed to meet the needs of the running of companies. The new networking enterprise organizations can construct VBC system by way of establishing system goal, organizing teams, recognizing value creation areas and key successful factors, and can arrange and establish a proper system of performance measurement standard and cost.

关 键 词：网络化组织 成本系统 绩效衡量 框架 

分 类 号：F275.3[经济管理—企业管理]