Summary: | 碩士 === 中原大學 === 企業管理研究所 === 92 === Abstract
The performance evaluation that, is of a sub- system in whole management system, its establishment positive meaning hoped can beforehand or the activity in progress, for actor decision and behaviors to produce the influence or the guiding function. However along with knowledge time approaching, the performance evaluation concept and the system also has the tremendous change. Traditional establishment in layer structure and department accounting system, due to reflected the activity is the work and detail, is unable to respond the complete enterprise flow the true cost, and also must achieve in the monitoring goal and the knowledge society needs the performance evaluation function is run in opposite directions. The most basic, for resides in the performance evaluation system the core position evaluation indicators; by originally stresses the financial standard to extend to includes the multitudinous non- finance standard.
The system characteristic, exists in any system, also exists in the enterprise flow, but because the system characteristic is hides to the system internality, just like the enterprise the constitution, but the traditional enterprise flow management and the management method, usually all by the outward appearance angle of view and backwardness indicators, to evaluate the condition that enterprise target reach, achieves the goal by the flow operation achievement the means, often neglects the constitution flow intrinsic physique the characteristic, even not mention to in order to conforms to the industry to need and the environmental variation, the development enterprise manages some kind of system characteristic which should have. This thesis by system theory eight characteristics: wholeness, stability, levelness, purpose, self-organization, mutation, similarity, and open characteristic to also integrate the enterprise flow management theories, extracts among them common characteristic and the main factor, the establishment sufficiently valuation represents the enterprise flow inside constitution 19 internal performance indicators. Expect to develop conforms to the valuation indicators which the industrial characteristic and the environment demand, takes the direct enterprise flow operation way or the organization behavior management tool.
On the empirical verification, this thesis adopts the individual cases to investigate the method for analyzing with substantial evidence, separately on the domestic electron, the finance, the automobile manufacture etc. the three great industries are respectively to choose a company to carry on the interview and valuations, discovered the different industry emphasis on to represents the different system characteristic flow performance internal indicators the development: In the individual cases the electronics manufacturing industry comparatively pays great attention to represents purpose inside organization goal as well as mutation the innovation ability the performance indicators which most regards as important for at present; Finance industry at present specially takes the creativity thought ability (mutation) as well as reactive to the environment fast vicissitude to adapt ability (openness), next in purpose to the market potential cognition and the competitor relative performance organization position the cognition, and highly inside turn the goal grasps the strength; As well as the automobile industry most regards as important performance indicators in order for mutation , purpose , open performance internal indicators of flow .
Total and speech, three kinds of industries value most of is a system characteristic are purpose, mutations and open the flow performance indicators that the represent, the representative is insufficient from the integration ability of the self- organized and stability and whole.
Keywords: General system theory, system theory, system characteristic, enterprise flow, internal indicators
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