乌卡经营环境下企业绩效管理体系的变革创新——基于L公司阿米巴模式的案例研究  

The Reform and Innovation of Enterprise Performance Management System under VUCA Operating Environment:A Case Study Based on the Amoeba Model of L Company

作　　者：王满[1] 顾金科 姜君臣 Wang Man;Gu Jinke;Jiang Junchen

机构地区：[1]东北财经大学会计学院管理会计研究中心 [2]山东大学商学院

出　　处：《管理会计研究》2024年第2期71-81,共11页MANAGEMENT ACCOUNTING STUDIES

摘　　要：乌卡经营环境下,企业绩效管理系统面临新的挑战。本文从设计逻辑、量化技术、实施步骤以及多维度评优评奖框架等方面介绍了L公司阿米巴模式的绩效管理优化措施,在此基础上从以“客户”为中心的关键绩效指标体系、多维度评优评奖框架构建、区分不同周期的绩效反馈和改进制度、团队奖金包和“考核利润”的设立、绩效管理组织的优化五个方面提出了乌卡经营环境下企业进行绩效管理体系变革创新的理论命题。本文不仅为企业通过优化绩效管理机制适应乌卡经营环境提供了参考,而且为企业绩效管理模式的变革提供了实施方案。Under the VUCA operating environment,the enterprise performance management system faces new challenges.This paper introduces the performance management optimization measures of L Company's Amoeba model from the aspects of logic design,quantification techniques,implementation steps and multi-dimensional evaluation and award framework.On this basis,the paper puts forward the theoretical proposition of enterprise performance management system reform and innovation under the VUCA operating environment from five aspects,including the customer-centered key performance indicator system,the construction of multi-dimensional evaluation and award framework,differentiated performance feedback and improvement systems for different cycles,the establishment of team bonus packages and "assessment profits",and the optimization of performance management organizations.This paper not only provides a reference for enterprises to adapt to the VUCA operating environment by optimizing performance management mechanism,but also provides an implementation plan for the reform of enterprise performance management mode.

关 键 词：乌卡经营环境 阿米巴 绩效管理体系 关键绩效指标 

分 类 号：F272.5[经济管理—企业管理]