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关关于会计学中性能定义的美国留学论文范例 [12]

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:16472

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。

g to this mistake, organisation should divide the long term vision into short term goals ( say 6 to 18 months) whose results may be seen and encourage management and employees to be more productive. Kotter then said, “ without short term wins ,too many employees give up or actively join the resistance”.


Management declaring victory too soon. It is very risk to declare and celebrate victory too soon. Kotter suggested that the new approach adopted is still subjected to regression and possible failures unless the changes are takes as part of the organisation culture which may take 3 to 10 years. A interesting example he cited in his book is of a company which completed a first major part of change and declared victory, paying expensive consultants, with much ‘thank you’ without considering whether employees accepted the changes or the evidence that the original goals were accomplished. By doing this within few years all the changes introduced slowly disappeared and the subsequent it became even hard to trace any change element.


Neglect to anchor changes firmly in the corporate culture- I personally understand it as accepting what has been changed taking it as part of your life and stick to it, i.e. make it a culture that you are used to. The author is of the view that changes can only stick when it is taken and embrassed as the way of doing things in that operating environment. In anchoring change ,Kotter suggested that there should be a conscious attempt to show that the new approach have helped improve performance; and should not be left to employees as there exist a danger that they may create an inaccurate links-that show no improvement after the change.


Any of the above explained errors/mistakes may cause serious problems. It is not necessary that all errors be committed for a change or transformation to fail. These errors may also associate with budgets reduction, laying off employees, and eventually put great pressure those who remain in the organisation.


Most of organisations want to change mainly to improve performance and to grab opportunities so as to increase their competitive advantage. Moreover technological change, globalisation and international integration necessitate changes and major transformation in the organisation. “ Managers face three challenges, One being increased competition for an organisation’s resources, organisations competing in a world that is constantly changing, globalisation, technological change ......”( Nilakant & Ramnarayan,2006). The occurrence of these events ,to managers signals the need for change. Through assessing the internal context of change, they get more clear clues whether it is worth to introduce the change. Government legislation and changes in society value system are added as the causes of change ( Rephrased- Robert Paton & James Mc Calman 2008)


It is not unusual to hear a CEO addressing that they want to increase productivity by 20 to 30 percent or improving the quality by 30 to 50 percent. These pose challenges to managers who start thinking how successful they can change or introduce a new approach that can help to realise the targets. Let’s now look at the stages for change process as explained by Kotter (1996).


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