可持续发展观下的新能源企业管理控制模式探析  

Research on the Management Control Mode of New Energy Enterprises under the Sustainable Development Theory

作　　者：许学娜[1] 李勇[2] XU Xue-na;LI Yong(School of Business,Ludong University,Yantai 264025;School of Economy and Management,Yantai University,Yantai 264005,China)

机构地区：[1]鲁东大学商学院,山东烟台264025 [2]烟台大学经济管理学院,山东烟台264005

出　　处：《物流工程与管理》2019年第12期127-129,共3页Logistics Engineering and Management

基　　金：山东省软科学研究计划项目“山东省新能源开发利用机制创新与可持续发展战略研究”(2018RKB01153);教育部人文社会科学规划基金项目(19YJC630180)

摘　　要：面对转变经济发展方式的要求,新能源企业须不断改进和优化现有的管理控制模式,以满足新旧动能转化背景下可持续发展的需要。依据价值管理理念,构建始于价值规划,贯穿于基于价值的控制预警,终于业绩评价和激励制度的管理控制机制,实现事前预测、事中监控、事后反馈的动态控制功能,持续优化管理活动效果,对于实现价值、风险、增长的三维平衡发展也具有重要作用。Faced up with the requirement of changing economic development mode,new energy enterprises must unceasingly improve and optimize existing pattern of management control to meet the needs of sustainable development.Based on the idea of value-based management,an operation mechanism is constructed.The mechanism begins with the analysis and quantification of value-driven factors,followed by the value-based planning and controlling,with the performance evaluation and incentives mechanism as the final intention.Through this innovative mechanism,the purpose of realizing the maximum value during the whole life span is served,achieving the dynamic control function of forecast,monitoring and feedback,which will continuously optimize the budgetary activity and finally achieve the balanced development concerning three dimensions of value-risk-growth.

关 键 词：管理控制 价值管理 价值驱动因素 价值规划 业绩评价 

分 类 号：C936[经济管理—管理学]