英文论文范文Performance management International accounting
Class0818 Li Yenan
Introduction
Organizations need ever-improving performance to survive and proper in today’s competitive world: individual and organizational performance improvements are the keys to competitive advantage. Rapid change, tighter budget, downsizing and restricting, and pressures for greater employee accountability are placing greater emphasis on performance management by translating the organization’s objectives and strategies into individual job objectives and performance standards. Performance management ensures that jobs are properly designed and that qualified personnel are hired, trained, rewarded and motivated to achieve the organization’s strategic business objectives. Performance management required to improve bottom-line results.
In this article I will introduce what is performance appraisal, what is the objective of performance appraisal, the methods of performance appraisal and a case about Motorola's salary and performance management.
1. Definition of performance appraisal
Performance appraisal also named as performance evaluation, is a formal staff appraisal system, but also human resource development and management as an important foundational work through the scientific method, the principle to assess and measurement in his work staff work and behavior.
Performance assessment is a formal staff appraisal system; it is through the method of system, the principle to assess and measurement in his job employee behavior and work. Performance assessment is the enterprise managers and employees of the communication between management activities. Performance evaluation results can directly affect the salary adjustment, bonuses and position of many employees and interests.
Raymond states that:” Performance appraisal by providing a dynamic link to employee recruitment, selection, training and development, career planning, remuneration and benefits, safety and health, and industrial relations, is a vital tool for strategy execution. It signals to managers and employees what is really important; it provides ways to measure what is important; it fixes accountability for behavior and results; and it helps to improve performance. Finally, performance appraisal is necessary to defend the organization against individuals who legally challenge the validity of management decisions relating to promotions, transfers, pay changes and termination.”（2006, p.291）
2. Performance appraisal objectives
There are many objectives for performance appraisal, such as staff promotion, transfer, dismissal, performance evaluation results are based on, Performance evaluation results can also be used to determine the training and development needs, can confirm employees currently does not adapt the request of work ability or skills, in what way to fill, They can also be used as a staff recruitment and staff development program effectiveness. New employees doing a good performance evaluation result is clear, Also, the training and career development plan staff how effective can also through the investigation of the project participants to assess the performance, Performance evaluation can provide feedback and let them know how to treat their performance, Additionally, the organization's reward in general distribution and performance evaluation result, according to the results of the performance evaluation to determine who would get promotion salary or other remuneration.
2. 1. Discriminating on the basis of performance
A manager must be able to objectively discriminate between those who are contributing to the achievement of the organization’s strategic business objectives and those who are not. A performance-oriented organization has no room for egalitarianism: inadequate performance cannot be tolerated. Those who are underperforming should be given the opportunity and assistance to improve. If an employee still cannot make the grade, corrective action such as transfer, demotion or termination should be taken.
Employees who achieve want to be recognized and rewarded for their efforts, while poor performers prefer egalitarian pay plans. To motivate performance, outstanding performers therefore must be identified and rewarded. Performance increases must be significantly different in size to reward those who deserve it. The effectiveness of pay as a motivator, however, depends on the extent to which performance can be measured and extent to which it is possible to discriminate between individual employees.
2.2. Rewarding performance
To encourage performance, it is obvious that it must be rewarded. Consequently, most organizations claim that they do just that. Employees who have contributed the most to the achievement of the organization’s strategic business objectives should receive the greatest rewards. If not, how are employees to be motivated? For most employees, the best reward is give them opportunities to take better training.
2.3. Developing employees
Employee development is the third aim of performance appraisal. Performance important comes about by building on strengths and overcoming weaknesses. It is the manager’s job to remove blocks to employee performance and to help each employee to grow and develop. Development-oriented appraisals and comprehensive training show a significant positive relationship with organizational commitment. The research evidence is clear: the higher the level of employee participation, the greater the employee’s satisfaction with the appraiser and the appraisal process. If it is perceived as having unfair procedures or outcomes, however, performance appraisal will generate emotional stress among employees.
2.4. Giving feedback to employees
Managers are responsible for evaluating the performance of their employees and for accurately communicating that assessment. This requires managers to identify an employee’s deficiencies and determine how they can be overcome, to know what specialized training and development are needed, and to ensure that opportunities are created for any new job experiences required.
3. Performance appraisal system
3.1. A relative evaluation method
3.1.1. Ranking
Ranking is the oldest and simplest form of rating. It compares each person’s performance with the performance of others in the group, with the manager ranking all subordinates from best to worst using a single overall rating or by ranking each employee using various criteria. All the staff will be the same position in the same inspection module; according to the working conditions of their work are good, the top ranking, and the less work. Finally, each employee modules, the sequence number of employees is the evaluation results. Total is smaller, performance evaluation results.
3.1.2. The relative comparison
Relative comparison is on employees, any pair wise comparison of two employees to conduct a comparison. Two employees after comparing, relatively good employees "1", the staff are relatively poor record "0". All the staff is finished, everyone will add total score, the higher grades of performance appraisal, the better.
3.1.3. Mandatory proportion method
Mandatory law refers to the ratio of performance to caffeine, caffeine will be according to the proportion of certain categories (best, good, medium, poorer, examine the worst) method.
3.2. The absolute evaluation method
3.2.1. The target administration Management
By objectives through the whole organization is gradually goal until the final goal, personal decomposed according to finish the work by appraisal target man to examine a performance evaluation. In before I start work, assessment and evaluation should be to finish work content, time, evaluation standard agreement. In the end, the examination time limit according to the people who are working conditions and assessment of the original assessment standards formulated to evaluation.
3.2.2. The key performance index method
The key performance index method is based on the target enterprise, based on the analysis of characteristics of the employee performance, accordingly determine reflect enterprises, departments and employees within a certain term comprehensive performance indicators, and the key based on performance evaluation.
3.2.3. Rank evaluation method
Rank evaluation method according to the job analysis, will be examination job content into independent modules in each module, with clear language to complete the job description to achieve the work module. At the same time, the standard is divided into several options, such as "excellent, good, qualified, unqualified" etc, the assessment by the person who according to actual performance evaluation for each module, the complete were evaluated.
3.2.4. The balanced scorecard
The balanced scorecard from the enterprise's financial, customer, internal business process, learning and growth, and four evaluations according to the requirements of each index strategy of different weights, realize the 英文论文范文comprehensive evaluation of enterprise, thus makes managers can grasp and control the whole enterprise, finally realizes the enterprise strategic goals.
3.3. The description method
3.3.1. The assessment method.
Angle The assessment method (360 ° Angle of assessment method), namely, co-workers, superior and subordinate, customers for examination by impact assessment method of a kind of. Through this multidimensional evaluation, comprehensive different opinions, the decision maker can draw a full, fair evaluation.
3.3.2. The critical incidents method
Critical incidents refers to people in peacetime attention to collecting evaluation is an important event of assessment, "here" critical incidents "refers to those of the whole department will work produced positive or negative influence of these events, to form a written record, according to the records for writing, sorting and analyzing the assessment results. Performance quantitative law is different in different periods and the working condition of data, through the scientific processing, timely and accurate assessment, coordinating ability, the distribution of income and implementation.
Now let’s see a case of Motorola’ performance appraisal.
Employees of Motorola compensation and promotion are closely linked with the assessment of employees, but the Motorola evaluation purpose is not only for employees’ compensation adjustment and promotion. Motorola’s evaluation purpose is: make the individual and team business and company goals closely, The results clearly to advance the specific needs and leadership, To improve quality of dialogue, Enhance management personnel, groups, and individuals in the sustainable development of the joint liability, In the work requirement and individual ability, interest and emphases the correspondence of best between development.
Motorola performance evaluation results report (Scorecard) is according to the national quality standards. Each department according to the standard of quality, according to specific business for his own goal. Motorola’s employees working for the year included two sides, one goal is the strategic orientation, including long-term strategy and priorities, Another is the performance, it may include staff in finance, customer relations, employee relations and cooperation between some partners. Also include employee's leadership, strategic planning, customer focus, information and analysis ability, human development, and process management. Workers set goals of execution boss and subordinate participation. Employees who work in closely related partners called “Keyworkpartner” call each other can push each work. Departments with colleagues and colleagues have the close relation between departments, assessment of 360 degrees to balance.
Some people not concern about consumers but their boss. This kind of circumstance also leads to assess the pitfalls, two bad situations: one is the employee performance, but the boss is compared commonly trust him, another kind is to join the team after employees, achievement is very good, but not with the boss build trust friendship. Hr meticulous work becomes very important. Hr department will spend a lot of energy in the performance of the first25 and the last 25 celebrities. Sometimes, if the person is very capable, boss, human resources will help him find a good boss.
If the employee compensation for their dissatisfaction to hr, company will make market survey, if really lower than the market average level, Motorola will change wage allocation. Chengdu employees once said, reflect the low wages through human resources market survey found this to be true, and then give employee wages.
英文论文范文Conclusion:
Performance appraisal is an important motivator and employee development tool.
When managers using these methods, they should know the following tips:
First, the goal is the core enterprise. No matter what kind of method, management is the aim is to guarantee the realization of goals.
Secondly, following the SMART principles. Specific, measurable, quantification, pragmatic, schedule, and these principles, these requirements are the fundamental performance management of high maneuverability.
Thirdly, focus on the future and development. The target is concerned about the future development of the enterprise, it reflects the pursuit, and assessment is the incentive to improve is fundamental goal is that. Performance management is enterprise's sustainable development.
Lastly, the two-way communication, continuous improvement. Set a goal to communicate, evaluation results to communicate, how to improve to communicate. Performance management is very simple, the goal plus communication. Enterprise performance management may not use all methods, but the best method is necessary.