摘要
管理控制系统是企业管理的重要工具,对企业创新具有巨大的促进作用。基于管理控制系统的发展历程,分析当代创新管理对管理控制系统设计的新要求,除传统财务战略目标外,从人力资源素质、组织管理能力、市场开拓能力三方面制定非财务战略目标及相应绩效指标,将其纳入一般管理控制系统框架,构建创新导向的管理控制系统框架;并具体分析每一环节的运作方法。有利于丰富管理控制的理论研究,指导企业利用管理控制系统有效开展创新管理活动,提升企业竞争优势。
Management control system is an important tool for business management,having a huge role in promoting enterprise＇s innovation.The paper analyzes the new requirements of management control system design from contemporary innovation management theory based on management control system＇s development process via the way of literature analysis and summary.In addition to traditional financial strategic objectives of general management control system framework,we make non-financial strategic objectives and performance indicators from the aspects of human resources quality,organization and management ability and marketing ability,which are included into the general management control system framework to build innovation-oriented management control system framework.That means innovation-oriented management control system framework is composed of four parts,innovation-oriented strategy planning,innovation-oriented budget control,innovation-oriented deviation analysis and innovation-oriented performance evaluation.Then the paper explores the operation method of each element of innovation-oriented management control system framework.This is conducive to rich theoretical study of management control and guide enterprises to use innovation-oriented management control system to develop effective innovation management activities,enhancing competitive advantage.
出处
《工业技术经济》
CSSCI
北大核心
2012年第10期34-39,共6页
Journal of Industrial Technological Economics
基金
国家软科学重大项目(项目编号:2011GXS2D035)的阶段性研究成果
关键词
管理控制系统
创新导向
非财务战略目标
框架
management control systems
innovation-oriented
non-financial strategic objectives
framework
