CAJ | 학술논문

绩效管理对于不同类型的组织有其特有的形式与结构。在现有绩效管理文献中，组织形式和结构在组织绩效管理中所起的作用并未引起广泛重视，绩效管理研究中的一些困惑缘于忽略了组织结构在绩效管理中的作用。本文首先从组织结构的角度探讨了组织结构与不同类型组织绩效管理的框架关系，更为清晰地界定了绩效管理的边界及其与其他管理活动的联系。而后集中研究机械型组织的组织绩效管理并建立了适用于营利和非营利组织的绩效管理操作框架。由于机械型组织结构需要变革的一面居多，本文进一步讨论了如何应用软系统方法论（SSM）把机械型组织结构变革融合在此类组织的绩效管理流程之中。
적효관리대우불동류형적조직유기특유적형식여결구。재현유적효관리문헌중，조직형식화결구재조직적효관리중소기적작용병미인기엄범중시，적효관리연구중적일사곤혹연우홀략료조직결구재적효관리중적작용。본문수선종조직결구적각도탐토료조직결구여불동류형조직적효관리적광가관계，경위청석지계정료적효관리적변계급기여기타관리활동적련계。이후집중연구궤계형조직적조직적효관리병건립료괄용우영리화비영리조직적적효관리조작광가。유우궤계형조직결구수요변혁적일면거다，본문진일보토론료여하응용연계통방법론（SSM）파궤계형조직결구변혁융합재차류조직적적효관리류정지중。
It is often observed that theories and practices of performance management are quite different in dif- ferent organizations such as in companies or universities. Such differences do cause confusions from time to time for the researchers and practitioners as well, as it is not clear when, where, and why different modes should be used. In this paper we argue that the neglect of the importance of organizational structures in current research of performance management is one of the main causes. In this paper we firstly provide a concise literature review on development of performance management, which is clearly a challenge itself. To this end we classify the current performance management approaches into three clas- ses ： those summarizing the main tasks of performance management based empirical observations and practices ; those developing standard excellence models so that benchmarks can be established and used to check performance of an organization;those decomposing organizational activities according to logic paths or models-programmatic models like Activity-Based Costing（ABC） and Balanced Scorecard（ BSC）, so that key activities and key performance indicators can be identified level by level accordingly, which are most widely used in the business. From these reviews we can identify some main tasks of performance management such as strategy decomposition and deployment, development of performance measures ; performance planning; monitoring and guidance ; and feedback. We further point out that the relationship between organizational structure and organizational performance has attracted the attentions of some scholars from the middle of the 1980s＇ in both Western and China. However most of the research is from an empiri- cal point of view by finding the intermediate variables to determine the correlations between the presence of organi- zational structure and organizational performance. It is challenging to offer some theoretical frameworks that can study these relationships and explain these correlations. This paper discusses relationship between organizational structure and performance management from a per- spective of the new organization structure theory developed by Mintzberg in 70s. We present our approach to the or- ganizations of mechanic bureaucratic type such as the classic manufactures as they are most widely seen in our soci- ety. In Mintzberg＇s theory an organization has five parts：strategic apex;middle line;tech-part;operational core;and assistance. We then discuss which part of the organizational structures should carry out and how to carry out these main tasks of performance management in an organization of mechanic bureaucratic type. For instance, since the core operators of such an organization often carry out simple and repeated tasks, they are rarely involved in strategy setting. Also regulations often become the most efficient tool in performance management in such an organiza- tion. Furthermore we integrate the Soft System Methodology（SSM） into this framework for strategy decomposition, in- stead using the classic Balance Score Card （BSC） as mostly used. The main motivation of using SSM is that while an organization of mechanic bureaucratic type often needs reforms in its organization and operation,it provides a model- ing element so that it is able to offer innovative and managerial views in strategy decomposition, and can be used in any forms of organizations. The BSC relies on the existing organizational charters so that it may not be the best tool in providing innovative strategy decomposition. This new practical performance management framework has been used in several successful cases studies in China, and can be effectively applied for not only profit but also non-prof- it mechanic bureaucratic organizations.