摘要
在连锁经营模式蓬勃发展的背景之下,连锁品牌门店的数量增长以及规模扩张成为学术界和业界关注的热点。然而现有研究更多的聚焦于该模式复制及再运行的可能性,忽略了从战略目标角度对于该模式在后续经营管理过程中实现组织绩效的探讨,也未能凸显业绩管理的过程性特征。本文运用案例研究以及实地调研法,聚焦于连锁经营企业——P公司的业绩管理实践,在融合战略管理和共享经济这两大理论支撑的基础上,基于战略目标视角,探究业绩管理机制的构建与组织绩效提升之间的关系。研究发现:在战略目标的引领下,通过构建和实施具有全过程特点的业绩管理机制,将企业内部管理要素进行整合,发挥各门店的整体效能可以有效地提升组织绩效。本文研究结论对于连锁经营企业业绩管理机制的设计及其运作有一定的理论和实践价值。
In the context of the vigorous development of the chain business model,the increase in the number of chain brand stores and the expansion of scale have become a hot spot in the academic and industry circles.However,the existing research focuses more on the possibility of duplication and re-operation of the model,ignoring the discussion on the achievement of organizational performance of the model in the subsequent management process from the perspective of strategic goals,and fails to highlight the process characteristics of performance management.Using case studies and field research methods,this article focuses on the performance management practice of a chain operation company-P company.Based on the integration of strategic management and sharing economy,based on the two theoretical supports,it explores the construction of a performance management mechanism based on the perspective of strategic objectives.The relationship with organizational performance improvement.The study found that:under the guidance of strategic goals,through the construction and implementation of a performance management mechanism with the characteristics of the whole process,the integration of internal management elements of the enterprise,and the overall effectiveness of each store can effectively improve organizational performance.The research conclusions of this paper have certain theoretical and practical value for the design and operation of the chain operation enterprise performance management mechanism.
出处
《会计与控制评论》
2021年第2期135-157,共23页
Review of Accounting and Control
关键词
战略目标
连锁品牌门店
业绩管理机制
业绩评价
组织绩效
strategic objectives
chain brand stores
performance management mechanism
performance evaluation
organizational performance
