什么是标杆管理?

M. Czarnecki
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引用次数: 14

摘要

标杆管理的定义是对组织或组织各部分的绩效进行分析,以期改进。Kelly(2001)认为有两种类型:一种依赖于结果与平均统计成就的比较;另一个是将关键流程与其他组织中公认的更有效的流程进行比较。后者在商界很普遍;前者在教育等非营利部门。
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What is benchmarking?
Benchmarking is defined as the analysis of performance across organisations or parts of an organisation with a view to improvement. Kelly (2001) suggests that there are two types: one relying on a comparison of outcomes against an average statistical attainment; the other on a comparison of critical processes against those in another organisation acknowledged to be more effective. The latter is prevalent in the world of business; the former in not-for-profit sectors like education.
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Ethics and cost accounting. Activity-based costing improves tracking costs for hospital professional recruiting. Using pharmaceutical cost analyses for decision making. Capital budgeting: evaluating competing projects with differing useful lifetimes. Enhanced ABC costing for hospitals: directed expense costing.
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