建立绩效考核的新模式，加速推动绩效管理体系的建设步伐
<p class="MsoNormal"></p><p class="MsoNormal"><span style="font-family: 宋体; " class="Apple-style-span"></span></p><span style="font-family: 宋体; " class="Apple-style-span"><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">咨询背景（</span><span lang="EN-US">background</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">）</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span lang="EN-US">2010</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">年，真可谓是电力行业的绩效年，国务院常务会审议通过深化经济体制改革工作意见：深化国有企业和垄断性行业改革。加快推进大型国有企业特别是中央企业母公司层面的公司制股份制改革，制定三网融合试点方案并开展试点，推进电力、铁路、盐业管理体制和邮政主业改革。落实到电力系统的改革措施，就是实行竞价上网和大用户直供。因此降低成本，以低成本发电成为每个电力公司首要考虑的问题。很多电力公司都加大绩效考核的力度，加速推动总部及分公司的绩效管理体系的建设步伐，争取尽快实现管理上台阶的新目标。</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span lang="EN-US">EVA</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">考核将同企业发展战略、年度预算、全员考核、短板管理、分配任免相结合，改变电力行业现有的经营评价模式，有利于遏制企业投资冲动，合理控制风险。价值管理模式的引入，对于电力公司来说，将在战略选择、战略规划、经营决策、兼并收购、资产处置、业绩考核和薪酬激励等广泛领域，引起一系列的颠覆式变革，根本性革命，企业管理的性质将发生重大变化，对现行管理体制是一个很大冲击。绩效评价结果与经营者年薪制、股票期权等收入分配方式改革试点工作也正在逐渐结合，成为企业管理人员业绩考评的重要依据。如何重新审视业绩管理在企业公司发展中的地位，在既有的管控模式下怎样导入合适的业绩管理平台，已经成为当前电力公司企业业绩管理“破冰之旅”的关键。目前，尚未建立全员业绩考核体系的企业，正在秣马厉兵，抓紧建立，确保与电力企业整体步调保持一致；已经建立全员业绩考核体系的企业，正在根据新情况和国务院的新要求，紧锣密鼓，抓紧完善。</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">应山东某电力能源有限公司（以下简称“公司”）之邀，北京宏威管理咨询公司到该公司做管理咨询，重点解决人力资源特别是绩效考核新体系、新模式的问题，主要从企业的实际情况入手，进行了咨询服务</span><span lang="EN-US">(consulting service) </span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">。</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">项目目标（</span><span lang="EN-US">aim</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">）及任务（</span><span lang="EN-US">target job</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">）</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">为了建立公司科学、合理、公正的绩效管理体系，进一步加强和提高公司整体管理水平，强化员工岗位责任，公司特推行基于公司长远战略目标的、以关键业绩指标</span><span lang="EN-US">KPI</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">为核心的绩效管理体系。绩效管理系统建设有助于企业战略目标的实现，提高公司及领导战略管理水平，是本次管理顾问</span><span lang="EN-US">(Management Consultant ) </span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">需要解决的最关键问题。</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">绩效管理体系的推行与逐步完善，确保公司战略目标的实现，明确公司及员工工作目标，激励员工增强工作积极性、创造性和计划性，持续培养员工职业能力和素质，不断提升组织与个人的绩效，特制定本管理方案，适用于该公司除高管层（包括：总经理、副总经理、总工程师）以外的全体员工，高管层的考核办法由集团公司另行制定。</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">指标与目标体系设计中，战略分解与职责分析、考核指标拟定、目标设定与分级三方面互为递进，共同构成绩效考核内容体系，也就是绩效管理的“形”。无论采用什么方法，目的都是为了保证指标的实用性。目标设定标准主要结合历史数据、经营计划、组织发展需求或要求三个方面因素，目标的设置应具有一定的挑战性，其达成程度的设定应在员工正常达到的基本目标之上。建立一套完整的业绩考核体系，重点考核资产经营效率、资本回报水平和价值创造能力，针对企业所处的实际状况和行业特点，针对管理层和部门的不同职责、员工所处的不同岗位，围绕公司的总体目标和发展战略，加强研究和完善业绩考核办法，科学合理地确立业绩考核指标，突出分类指导，不断增强业绩考核的导向性、针对性和实效性。对企业员工的考核，要定量与定性相结合，根据个人的职业素质、工作态度和工作质量，进行业绩评定，建立一套与企业实际相符合，能为企业长远发展助推的考核体系，使公司在三到四年的时间内，完成公司全员的绩效管理体系的建设，纵向贯穿公司、部门和岗位，横向涵盖了管理岗位、生产岗位和技术岗位。</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">公司级和部门级指标设计结合了平衡计分卡（</span><span lang="EN-US">BSC</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">）和</span><span lang="EN-US">EVA</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">的特点，岗位级指标设计结合了</span><span lang="EN-US">BSC</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">和</span><span lang="EN-US">KPI</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">的特点。</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">其中公司级考核宏威为企业设计的绩效考核的新模式如图一所示：</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span lang="EN-US"><o:p><img appendurl="1" src="http://b41.photo.store.qq.com/http_imgload.cgi?/rurl4_b=535bec75ea8672ac000ee6f2053c23abd9fa4b99e30037ed6ca2cf4f743b2510b4b3e354f8120fa7dea9941db66f4ff368bca72d274faa972070d6395940f14717e825d3d4384a729e20f92df717d8654c7d48a9&a=39&b=41" alt="图片" width="405" height="305"/> </o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">图一：建立绩效管理体系的新模式</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span lang="EN-US"><o:p> </o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">咨询程序</span><span lang="EN-US">(consultationprocess)<o:p></o:p></span></p><p class="MsoNormal"><span lang="EN-US">(</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">一</span><span lang="EN-US">)<span style="mso-tab-count:1"> </span>
</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">调查：关键所在——企业业绩评价的现状及存在的问题</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span lang="EN-US"><o:p> </o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">以股东价值为中心的绩效评价方法</span><span lang="EN-US">EVA</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">，克服了传统指标评价企业的经营业绩时，没有考虑资本成本，形成净利润为正就是赢利的误区。通过电力上市公司</span><span lang="EN-US">EVA</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">值，并与传统会计业绩评价指标对比，通过实证分析得出用</span><span lang="EN-US">EVA</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">评价我国电力上市公司经营业绩比净利润及经营现金净流量更有说服力这一结论。</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">长期以来，对企业经营业绩的评价都是以会计利润作为衡量标准，如税后净利润、每股收益、净资产收益率、主营业务利润率等。对运用这些传统指标评价企业的经营业绩时，没有考虑资本成本，形成净利润为正就是赢利的误区。同时，传统会计利润作为经营业绩评价指标，容易引起经理人员追求在任期内的高业绩而不顾企业将来发展的短期行为。</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">由于以上缺陷，传统会计利润为中心的业绩评价体系不能正确评估公司经营业绩，从而无法为公司的利益相关者提供准确信息。作为一个好的经营业绩评价指标即应该考虑税后经营利润，又要考虑投入资本的数量及其资本成本；既要高度与股东财富的增加相关，又不受公司股票价格随机波动的影响。以股东价值为中心的绩效评价方法</span><span lang="EN-US">EVA</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">正是考虑了这些相关因素，因而自问世以来在世界范围内得到了广泛应用并取得了成功。</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span lang="EN-US"><o:p> </o:p></span></p><p class="MsoNormal"><span lang="EN-US">(</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">二</span><span lang="EN-US">)<span style="mso-tab-count:1"> </span>
</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">分析：找出节点——帮助企业实高效的绩效管理体系的途径</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span lang="EN-US"><o:p> </o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">企业绩效管理</span><span lang="EN-US">BPM</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">（</span><span lang="EN-US">Business Performance Management</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">）就是管理者通过一定的方法和制度确保企业及其子系统（部门、流程、工作团队和员工个人）的绩效成果能够与企业的战略目标保持一致，并促进企业战略目标实现的过程。宏威管理顾问主要对企业的盈利能力、营运能力、资本现状、现金流量进行实证分析，找出差距，配合企业相关部门进行宣传，使各级领导和广大员工对绩效管理和考核有明确的认识，如图二和图三所示：</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span lang="EN-US"><o:p><img appendurl="1" src="http://b38.photo.store.qq.com/http_imgload.cgi?/rurl4_b=535bec75ea8672ac000ee6f2053c23ab2282261d3a21297c3ea012ff886705ae950a2571d7ef26b213b5d2a192042156f1db31ea19b0ac5ca80ae706eef534e63b6c787a7bef8cd7643d9dd319ab3d3486270c2c&a=39&b=38" alt="图片" width="400" height="314"/> </o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">图二：绩效考核的意义</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span lang="EN-US"><o:p><img appendurl="1" src="http://b39.photo.store.qq.com/http_imgload.cgi?/rurl4_b=535bec75ea8672ac000ee6f2053c23abd3783785d65b81d09eb94241253e194fa038c7ec1f650a524be8e1bb3893f3eb1829a3b442ff95b8321f5c8075d01606870bc0d60115cd4af95934a605d3931709ff2658&a=36&b=39" alt="图片" width="400" height="298"/> </o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">图三：绩效管理是贯穿管理流程的核心</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span lang="EN-US"><o:p> </o:p></span></p><p class="MsoNormal"><span lang="EN-US">(</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">三</span><span lang="EN-US">)<span style="mso-tab-count:1">
</span></span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">措施：解决问题——建立绩效管理体系的新模式</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">建立绩效管理体系的新模式，要做的工作非常多，重点做以下三件事：</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span lang="EN-US">1.<span style="mso-tab-count:1">
</span></span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">构建以</span><span lang="EN-US">EVA</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">为核心的</span><span lang="EN-US">BSC</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">绩效评价体系</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">经济增加值（</span><span lang="EN-US">EVA</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">）定义为经过调整后的税后营业净利润（</span><span lang="EN-US">NOPAT</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">）减去该公司现有资产经济价值的机会成本后的余额。用公式表示如下：</span><span lang="EN-US">EVA=</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">税后营业净利润（</span><span lang="EN-US">NOPAT</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">）</span><span lang="EN-US">-</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">资本成本总额。其中：税后营业净利润是对传统会计报表数据进行必要调整后的税后净利润。资本成本总额由两部分构成：债务和股权成本。需要注意的，这里的股权成本是经济学上的机会成本而不是会计学中的成本概念。</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">从</span><span lang="EN-US">EVA</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">思想及其计算公式可以看出，与传统利润指标相比，</span><span lang="EN-US">EVA</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">指标具有以下优点：</span><span lang="EN-US">EVA</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">指标是从股东角度定义企业利润，那些赢利小于权益机会成本的企业的股东财富实际上是减少的。</span><span lang="EN-US">EVA</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">指标将股东财富与企业决策联系在一起。</span><span lang="EN-US">EVA</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">指标有助于管理者将财务的两个基本原则融入到经营决策中：第一，企业的主要财务目标是股东财富最大化；第二，企业的价值依赖于投资者预期的未来利润能否超过资本成本。最后，</span><span lang="EN-US">EVA</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">指标的运用可以终结多种目标的混乱状况，即公司只有一个目标：如何提高</span><span lang="EN-US">EVA</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">。</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">为了使电力公司可以清楚的知道总部和分公司之间的战略目标和绩效目标的关系，总部的战略目标分解到各个分公司的绩效目标，总部的战略分解到各组织单位的绩效目标，通过汇总各公司、各组织单位的绩效目标，总部能轻松的预期战略目标的完成情况，并且可以做到提前预防，及时补救等的有效措施的开展。</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">绩效管理系统还提高了公司及领导的管理水平，绩效管理系统展现了绩效计划制定的达成、绩效监控的控制以及绩效考评的实际依据。引导并促使各层次的领导通过有效的沟通、协调和指导工作，使得对绩效目标的完成更加充满信心。将绩效管理系统延伸到基层单位和生产岗位，实现绩效管理从总部到基层，从管理到生产的全员绩效管理。真正成为“一强三优”的得到客户满意的先进企业。</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">构建以</span><span lang="EN-US">EVA</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">为核心的</span><span lang="EN-US">BSC</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">绩效评价体系，使得企业可以将战略转换为实际可行的计划、监控执行，为领导提供全面的管理分析，从而改善企业的财务和业务绩效。实施</span><span lang="EN-US">EVA</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">岗效工资制度应注意的问题：坚持原则、绩效优先；科学测评、准确归级；动态管理、薪随岗变；逐步过渡，减少矛盾。</span><span lang="EN-US">EVA</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">计算公式如图四～图六所示：</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span lang="EN-US"><o:p> <img appendurl="1" src="http://b38.photo.store.qq.com/http_imgload.cgi?/rurl4_b=535bec75ea8672ac000ee6f2053c23ab0a3ecc5dce035f389958fc937d346c1962ae344f10fd8d35f8e9a5b7c7b2e28b1723085f1d4956a1de92ef039f343c17990964a97cebba87ed06e0f89aa45f43f5f0e50f&a=42&b=38" alt="图片" width="400" height="303"/></o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">图四：</span><span lang="EN-US">EVA</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">的计算公式</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span lang="EN-US"><o:p> <img appendurl="1" src="http://b39.photo.store.qq.com/http_imgload.cgi?/rurl4_b=535bec75ea8672ac000ee6f2053c23ab57c2ad16cbc1d6f73b3f78da4c79181b668c32be42dce57bc733399ce2f501005f564ddca53037beb31dc9fe5f4ef30ae869a10f23e17c0b3efd0a7e40d9d0daf815b54e&a=32&b=39" alt="图片" width="425" height="316"/></o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">图五：</span><span lang="EN-US">EVA</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">的计算公式的采用</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span lang="EN-US"><o:p><img appendurl="1" src="http://b38.photo.store.qq.com/http_imgload.cgi?/rurl4_b=535bec75ea8672ac000ee6f2053c23ab1b00684e0d26c217c6cbddddb3ad5855aeabb56e96a25cb70487149ebfffd5178a4ea7a38a4be3787fa3297c9b04242b649de40dc7e76c9e28b38a150e06ad64e57c8aec&a=41&b=38" alt="图片" width="401" height="304"/> </o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">图六：</span><span lang="EN-US">EVA</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">测评遵循的几个步骤</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span lang="EN-US"><o:p> </o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">对重点指标的设计非常谨慎、认真，严肃对待，如工作目标设定（</span><span lang="EN-US">GS</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">）设计，如七所示：</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span lang="EN-US"><o:p><img appendurl="1" src="http://b42.photo.store.qq.com/http_imgload.cgi?/rurl4_b=535bec75ea8672ac000ee6f2053c23ab1ee9b390b140258b253621ee6a184c8ecd16c3e80def3d09555fdd559a5b84ea267c17d0c6e8740593d1749679144dd688f543f851d989e6354595f762f1bcc74c54431f&a=41&b=42" alt="图片" width="463" height="350"/> </o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">图七：工作目标设定（</span><span lang="EN-US">GS</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">）设计和应考虑的问题</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span lang="EN-US"><o:p> </o:p></span></p><p class="MsoNormal"><span lang="EN-US">2.<span style="mso-tab-count:1">
</span></span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">严把绩效考核的公正、公开、公平关</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">绩效考核涉及到后面薪酬的定位，绩效考核必须公正、公开、公平，只有绩效考核公平，薪酬定位才能公平，被考核人是考核的对象，不论哪一级都是论功行赏，公平对待，如图八和表一、表二所示：</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span lang="EN-US"><o:p><img appendurl="1" src="http://b39.photo.store.qq.com/http_imgload.cgi?/rurl4_b=535bec75ea8672ac000ee6f2053c23ab60e61ecabf1dd16cf8cdbb1d04ac31dbf715a1367a1673ae9b9fc62b748a1e452434045be7539c4f6b633f0366d4424efeebbb2cf2da70c4fd51941e7ca1d8968971c9cf&a=41&b=39" alt="图片" width="453" height="346"/> </o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">图八：绩效考核形式举例：被考核人</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span lang="EN-US"><o:p> </o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">例如：部门及部长综合评定等级</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">部门及部长综合评定结果共分为五级，分别是优、良、合格、差、极差，具体定义见表</span><span lang="EN-US">1<o:p></o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span lang="EN-US"><o:p> </o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">表</span><span lang="EN-US">1<span style="mso-spacerun:yes">
</span></span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">部门级考核等级定义表</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span lang="EN-US"><o:p> <img appendurl="1" src="http://b42.photo.store.qq.com/http_imgload.cgi?/rurl4_b=535bec75ea8672ac000ee6f2053c23ab8838086f9258e0534a66a334dc30d84fd5fa00e93ba837cff1e6eba48ac6431270a0879cd9958bbfbe671d5a331a58186943d8625fe977b278278c465e00b6370f9a31ae&a=42&b=42" alt="图片" width="426" height="175"/></o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span lang="EN-US"><o:p> </o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">部门及部长考核等级比例限制：在综合评定等级时，对于公司各部门及部长考核结果有等级数量上限限制。具体限制数量见表</span><span lang="EN-US">2</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">：</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span lang="EN-US"><o:p> </o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">表</span><span lang="EN-US">2 </span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">部门综合评定等级比例限制表</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span lang="EN-US"><o:p> <img appendurl="1" src="http://b31.photo.store.qq.com/http_imgload.cgi?/rurl4_b=535bec75ea8672ac000ee6f2053c23ab3b97d7370b2a7c5b05954116fcdbcd89ada024ecfe145690ce66ea911abcc467a033a14c969f7410658451d7c80312867a4f3be3fd40d7217f6e274d5b42150aa4381a05&a=42&b=31" alt="图片" width="186" height="120"/></o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">分部主任及以上人员的年度考核内容主要包括年度重点工作计划、关键业绩指标和工作能力的考核。</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span lang="EN-US"><o:p> </o:p></span></p><p class="MsoNormal"><span lang="EN-US">3.<span style="mso-tab-count:1">
</span></span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">加强管理层新模式培训，让管理层学会用新模式进行辅导</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">要想绩效考核体系新模式得以顺畅实施、落实，通常要求企业管理层具备良好的管理能力，以及新模式的运作能力，为此，宏威职业顾问首先对管理层进行培训，让他们先当学生，再做先生，边学习新模式的内涵，同时辅导下级人员业绩的提升，边辅导边推进绩效考核的落实和实施，如图九和图十所示：</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span lang="EN-US"><o:p><img appendurl="1" src="http://b41.photo.store.qq.com/http_imgload.cgi?/rurl4_b=535bec75ea8672ac000ee6f2053c23abd621f92f221c7ff5772920d006491779fce260d569ce2c5ea589d04305c715e660a034ea935c5f214671d546d9ae6f8841ba4baff7d462ca5e19268f29b12f2c9b0e7d4b&a=28&b=41" alt="图片" width="407" height="306"/> </o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">图九：业绩辅导</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span lang="EN-US"><o:p> <img appendurl="1" src="http://b36.photo.store.qq.com/http_imgload.cgi?/rurl4_b=535bec75ea8672ac000ee6f2053c23abbc9f712a490f73a62bc2ecd26baae9646ebac882d21b4eed19c3fdda5235aa124cf39772ba2232bf60a59c4049c79909c9844698fcda2d6322662eaa279e8767b214a282&a=39&b=36" alt="图片" width="405" height="309"/></o:p></span></p><p class="MsoNormal" align="center" style="text-align:center"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">图十：业绩辅导的步骤</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span lang="EN-US">(</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">四</span><span lang="EN-US">)<span style="mso-tab-count:1">
</span></span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">绩效结果应用：电力公司实现从国企文化向绩效文化的转变</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">宏威管理咨询公司针对该电力公司以往考核中打分主观化、满堂红现象，设计了一整套的绩效结果应用制度，有效避免了绩效管理中的人情分。促使企业由国企文化向绩效文化转变。</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">绩效管理是公司人力资源管理体系的基础，绩效评估的结果是确定员工奖惩、薪酬、福利、晋升、岗位轮换、发展规划、教育培训等人事决策客观依据。每月月末和每年年末，由人力资源部对各位员工的绩效成绩汇总。</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">对年度绩效考核成绩排在</span><span lang="EN-US">A</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">等级的员工，拥有晋升资格。对于当年年度绩效考核成绩排在</span><span lang="EN-US">C</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">等级的员工，主管领导要有计划地进行关于提高绩效的工作交流。符合一定条件的员工，岗位工资提升或降低一薪档执行。符合一定条件的员工，岗位工资提升或降低一岗级执行。符合一定条件的员工，进入公司待岗管理。</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">项目总结</span><span lang="EN-US">(summary)<o:p></o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">通过项目咨询，宏威顾问了解到公司领导和各层面人员认为本项目采取了现场访谈调研、基准分析等工具和方法，资料信息准确，实用性较强，具有较好的参考的价值，为公司今后的建设和发展提供了重要依据，奠定了坚实的基础。项目小组积极主动的工作作风以及敬业精神也得到了客户的认可和好评，同时新体系的建立，也是我们咨询师学习新理念、新方法的好机会，对我们也起到鞭策作用，我们要更加努力，争取被咨询的电力公司企业，早日与国务院的要求接轨、匹配。</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">其中，绩效管理是最重要的一个子项目。该公司是大型国有企业，急待通过人事改革降低成本，增加效益。因此我们在企业成本分析、预算管理、运营管理、经营计划等方面做了大量工作，取得了可喜成果。</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">在咨询完成后的回访中，宏威管理咨询公司对一些数据进行了验证，了解到本次绩效管理成功地激发了员工的工作动力和积极性，不仅得到了优秀员工的肯定，也让企业中的其他员工对自己在企业内的发展和机会充满了希望。</span><span lang="EN-US"><o:p></o:p></span></p><p class="MsoNormal"><span lang="EN-US"><o:p> </o:p></span></p><p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">作者：宏威管理咨询人力资源专家</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">郭策</span></p></span> <p>大哥，您这最关键的图表都是显示“来自QQ空间 未经允许不可引用”，能重新贴图或者发到小弟邮箱吗？万分感谢！</p>
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