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本文运用“理论指导—事实分析—观点阐述—实证效果”模式,探讨了航空公司综合绩效评价问题。本文突破了指标选择上要具有“可控性”的原则,阐述了非可控指标和非财务指标在诱导管理者行为上的重要性和实际效果,并为航空公司设计了一套绩效考核指标体系,给出的权重一定程度上克服了主观盲目性,对企业管理者有一定的参考价值。
This paper explores the issue of the comprehensive performance evaluation of airlines by using the mode of “theoretical guidance - factual analysis - viewpoint elaboration - empirical effect”. This article breaks through the principle of “controllability” on the selection of indicators, expounds the importance and actual effect of non-controllable and non-financial indicators in inducing manager behavior, and designs a set of performance evaluation indicators for airlines System, given the weight to some extent to overcome the subjective blindness, the managers of enterprises have some reference value.