论文部分内容阅读
(五)过程管理。本次标准修订中对“过程管理”章节做了较大调整,不再区分价值创造过程和支持过程,而是要求组织对关键过程实施有效的管理。企业在适用2004版准则过程中常感困惑的,就是价值创造过程与支持过程有时难以截然区分;并且从准则内容上看,无论是价值创造过程还是支持过程,对应条款要求都是一样的。因此,2012版准则不再将关注点集中在过程的区分方面,而要求组织运用过程的方法对生产运营的关键过程实施有效管理。“关键过程”是指那些包括了组织大部分员工在内,为顾客、股东及其他利益相关方创造价值或做出
(E) process management. The standard revision of the “process management” chapter made a major adjustment, no longer distinguish between value creation process and support process, but requires the organization to implement effective management of key processes. Enterprises often feel puzzled in the application of the 2004 version of the guidelines is that the value of the process of creating and supporting the process is sometimes difficult to completely distinguish; and the content of the guidelines, both value creation process or support process, the corresponding terms and conditions are the same. Therefore, the 2012 edition of the guidelines no longer focus on the process of differentiation, but requires the organization to use the process of the process of production and operation of the key process of the implementation of effective management. “Key Processes ” refers to those that include most of the organization’s employees, creating value for customers, shareholders, and other stakeholders