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对于文化创意企业,绩效考核应是人性化和灵活化的,要想让考核成为员工提升自我、创造增量价值的助推剂,最终靠的还是组织形态与企业文化。当前我国出版业的绩效考核体系,大致分为两种。第一种是码洋考核,占绝大多数。我推测,这主要是销售考核指标通常以发行码洋、回款和退货率来评估的历史成因造成。第二种是既跟销量挂钩,又跟成本挂钩,计量标准采用毛利概念。如磨铁等少数公司,两三年前开始探索毛利考核体系。
For cultural and creative enterprises, performance appraisal should be humane and flexible, in order to make the assessment become employees to enhance themselves and create incremental value boosters, ultimately rely on the organizational form and corporate culture. At present, China’s publishing industry performance appraisal system can be divided into two kinds. The first is yards foreign assessment, accounting for the vast majority. I speculate that this is mainly due to the fact that the sales assessment indicators are usually assessed on the basis of the issuance date, the payment and the return rate. The second is not only linked with the sales, but also linked with the cost, measurement standards using the concept of gross profit. Such as grinding iron and a few companies, two or three years ago began to explore Maori assessment system.