摘要
价值管理是以企业价值最大化为目标的一种系统化的管理思想与方法。价值管理的集成框架结构由企业价值评估、企业战略活动、企业理财活动、企业绩效评估与激励制度要素组成。在参考文献1～4的基础上,提出企业实施价值管理应重点关注基于价值创造的企业文化建设、确定各管理层面的价值驱动控制变量、培育核心价值创造能力,建立全面预算、业绩评估与激励机制。
Value management is a kind of systematic managing thought and method aimed at enterprises' value maximization.The framework of value management consists of enterprises' value assessment,financial operation,performance evaluation and stimulative system.On the foundation of the list of references 1～4,proposed that during the course of implementing value management,enterprises should focus on value-based culture construction,make certain value-driven control variable of each management lay,cultivate creativity of core value,establish total budget,practice performance evaluation and stimulative mechanism.
出处
《辽宁工程技术大学学报（社会科学版）》
2004年第5期512-514,共3页
Journal of Liaoning Technical University(Social Science Edition)
