CAJ | 학술논문

现有的绩效指标体系研究缺乏从均量挂钩的角度去设计。本文坚持均量导向原则，在考核指标体系设计上，将百元工资创利、人工成本利润、人均利润等因素与绩效考核指标挂钩，实现由重总量向重均量分配方式转变，重点突出均量人工成本考核，建立健全和完善人均产量、人均营业收入、人均利润等考评体系的设计，合理确定绩效考核的内容和指标以及计算方法，使均量人工成本绩效指标与企业效益相挂钩。通过绩效考核指标体系的设计，进一步加强企业管理的规范性和有效性，逐级健全和完善督导制度，切实助力企业经营运行质量有效提升。
현유적적효지표체계연구결핍종균량괘구적각도거설계。본문견지균량도향원칙，재고핵지표체계설계상，장백원공자창리、인공성본리윤、인균리윤등인소여적효고핵지표괘구，실현유중총량향중균량분배방식전변，중점돌출균량인공성본고핵，건립건전화완선인균산량、인균영업수입、인균리윤등고평체계적설계，합리학정적효고핵적내용화지표이급계산방법，사균량인공성본적효지표여기업효익상괘구。통과적효고핵지표체계적설계，진일보가강기업관리적규범성화유효성，축급건전화완선독도제도，절실조력기업경영운행질량유효제승。
The existing performance indicator system research design lacks an angle of linkG ing up with average variables.The current author insisted average oriented principle and linked performance assessment indicators up with hundreds salary profitability,labor costs and profits and per capita profit in designing indicators system,particularly,achieving changing of distributG iontype from more focusing on total quality to more focusing on average variables;paying more attention on assessing of average labor costs;establishing strengthen and improving appraisal sysG tem designing of per capita production,operation revenue and profit;confirming rationally conG tent,index and computing method of performance appraisal and making connection between perG formance indicators of average labor costs and corporate profitability.According to design of perG formance appraisal indicator system,enterprise management strengthened normalization and efG fectiveness,supervision regime was strengthened and improving step by step,and running qualiG ty of business operation was effective improvement.