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关关于会计学中性能定义的美国留学论文范例

论文作者:www.51lunwen.org论文属性:本科毕业论文 Thesis登出时间:2014-09-22编辑:felicia点击率:16129

论文字数:7217论文编号:org201409142038577251语种:英语 English地区:中国价格:免费论文

关键词:性能PerformanceBSC金融事务financial mattersachievement

摘要:很多去美国留学的留学生都会为留学论文烦恼,对于很多会计学专业的留学生而言,毕业论文更是一件令人头疼的事情,到底论文该怎么写才是一篇优秀的留学论文呢?本文主要叙述了会计学中的“performance”的概念,以这个概念为切入口分析了公司运营中应该注意的问题和应该遵循的原则。

美国留学会计论文


1.1 性能定义的文献综述


以一个最简单的方法解释性能这个词,我们可以这样说,性能指的是“成功做某事”,主要是指通过使用可用的资源以较好的效果完成某件事。性能可能对于我们而言是一个难以捉摸的概念。性能,是一个人、一个团体、一个组织一起处理一件事,达到想要的结果,获得较好的成就。(威廉·J.Rothwel,卡罗琳K.霍内&斯蒂芬·B·金:2007)。在许多情况下,人们对“性能”下定义主要是基于金融方面的业务性能。只关注金融事务而不告诉我们应该做什么和如何做才能获得成功。性能是有形的定义,是对成就的一种评价,是对具体的,可衡量的,值得的,对个人而言有意义的目标的定义。”(达瑞尔·D·以挪士2007)。在这个定义中,我们得到一个明确的观点,组织应该有意义明确的、具体的、可衡量的目标。这样的目标有助于明确地对组织性能进行必要的评估。虽然没有明确的测量方式,只有模糊的、普遍的目标,但是在评价企业业绩和企业发展过程中出现的问题的时候,有必要提出改进技术以促进性能的提高。迈克尔·米尔盖特在2004年说道,“通过为每次测量提供检测性能,并采取适当的补救措施,有助于提高职工收入,促进公司业务增长,减少公司运营费用和成本,并能够遵守相关部门的规定。”


1.1 Literature Review Of Definitions Of Performance

In a simple way performance means “doing something successfully” mainly by using the available resources. Performance can be elusive concept. It deals with the outcomes, results, and accomplishments achieved by a person, group or Organisation. (William J. Rothwel, Carolyn K.Hohne & Stephen B. King: 2007).In many cases people do define performance based on financial aspects of the business. Focusing only on financial matters does not tell us what should we do and how to do in order to be successful. “Performance is the definition and progressive achievement of tangible, specific, measurable, worthwhile and personally meaningful goals.” (Darryl D. Enos 2007).We get a clear point in this definition that organisation should have well defined, specific and measurable goals. This serves as the first requisite in assessing the organisation’s performance. Having vague and general goals without proper measurement, pose a problem in evaluating corporate performance and proposing techniques for improving the performance. Michael Milgate 2004 said that,”by monitoring performance for each measure and taking appropriate remedial action, improve revenues, business growth, reduced expenses and compliance with sector regulations have resulted.”


2.1 PERFORMANCE IMPROVEMENT

There is a clear relationship between performance improvement and change management (discussed in Section 2.5 of this chapter).Many studies concluded that most organisations either fail or achieve very limited success in their efforts to improve performance. “Success or failure in performance improvement efforts begins with the reasons why organisational decision makers decide to get involved in the first place.” Darryl D.Enos 2007).Personally, I feel that there should be a motivation factor to stir up the process of improving performance. In addition to this Darryl Enos 2007 added that commitment and involvement of leadership is the most critical element for the performance efforts to be successful. Rephrasing Enos unless a leader is motivated by authentic interest and be committed in the process then efforts of performance improvement have little chance to work.


Every organisation has problems. A good start is to admit the problem and find what is to be accomplished to solve the problem. “Sometimes performance improvement starts with a targeted program for dealing with a problem that is limiting achievement of a worthwhile goal.”(Darryl Enos 2007).As a suggestion, before approaching any technique to boost performance 论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

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