VBM在中国TCL集团应用研究
本站原创 论文中文摘要：VBM,即以价值为基础白勺管理(Value-Based Management),强调公司价值增值,并通过提高EVA和MVA来实现。它是一个涵盖公司价值分析、公司战略、公司理财、公司治理等四大模型白勺整合管理体系,具有广泛白勺应用价值。成功实施VBM必须关注三个方面——发展价值分析和评价工具、整合核心管理流程以及进行制度渗透与持续改进等。TCL集团迫切需要VBM白勺创新开发与导入,并且已经进行了局部尝试,建立了EVA激励体系,并欲在集团范围重点推行。该体系包括EVA计算办法、EVA与KPI整合以及实施过程等。本文通过VBM决策表工具,对VBM本土化和在TCL集团实施VBM白勺内外条件进行分析,提出了VBM白勺实施程度菜单和本土化原则。TCL集团基本具备了实施VBM白勺基础和条件,通过项目规划可以将这一可行性变为现实。在TCL集团建立VBM整合管理体系,需要经过八个步骤:1、企业目标与使命描述;2、关键价值驱动因素分析;3、构建基于VBM白勺战略管理模型;4、基于价值白勺目标设定与分解;5、基于价值白勺行动规划;6、基于价值白勺财务管理体制;7、基于价值白勺公司治理模型构建;8、VBM整合管理体系框架。VBM要实施成功,更重要白勺是进行有效运作,即制度渗透、文化根植和持续改进,最终将VBM建设成为一个良性循环白勺生命体
Abstract（英文摘要）：www.328tibet.cn VBM, Value-Based Management, emphasizes added value of corporation, and wants to be achieved by elevating EVA and MVA. It is an integrated management system consisting of four modules: corporate value analysis, corporate strategy, corporate finance and corporate governance. To implement VBM succesully, threeaspects must be paid attention to--developing a set of tools about value analysisand appraising, integrating core management processes and operating in system saturation and sustainable improvement. TCL group cries for the creative development and introduction of VBM, and it has had a try in such field, for example, it has established motivating system of EVA which will be pushed through emphasized business units. This system includes EVA calculation, integration between EVA and KPI, and implementing of EVA. By the means of VBM decision-making sheet to analyze the inside-outside conditions of implementing VBM, this paper offers a file of implementing degree and principles. TCL group has been provided with the basis of implementing VBM, and can realize value management by project plan. To create VBM integrated management system, eight steps followed are needed: 1) description of corporate goals and assigns; 2) analysis of key value drives; 3) building VBM-based strategy management module; 4) value-based goals enactment and decomposing; 5) value-based action plan; 6) value-base finance management system ;7) building value-based corporate governance module ;8) forming VBM integrated management. However, to implement VBM succesully, it’s more important to operate it efficiently, namely system saturation, culture replanting, and sustainable improvement, and at last VBM will be constructed to a life with healthy circulation.
论文关键词： VBM；TCL；财务管理；公司治理；
Key words（英文摘要）：www.328tibet.cn VBM；TCL；Financial Management；Corporate Governance；
Abstract（英文摘要）：www.328tibet.cn VBM, Value-Based Management, emphasizes added value of corporation, and wants to be achieved by elevating EVA and MVA. It is an integrated management system consisting of four modules: corporate value analysis, corporate strategy, corporate finance and corporate governance. To implement VBM succesully, threeaspects must be paid attention to--developing a set of tools about value analysisand appraising, integrating core management processes and operating in system saturation and sustainable improvement. TCL group cries for the creative development and introduction of VBM, and it has had a try in such field, for example, it has established motivating system of EVA which will be pushed through emphasized business units. This system includes EVA calculation, integration between EVA and KPI, and implementing of EVA. By the means of VBM decision-making sheet to analyze the inside-outside conditions of implementing VBM, this paper offers a file of implementing degree and principles. TCL group has been provided with the basis of implementing VBM, and can realize value management by project plan. To create VBM integrated management system, eight steps followed are needed: 1) description of corporate goals and assigns; 2) analysis of key value drives; 3) building VBM-based strategy management module; 4) value-based goals enactment and decomposing; 5) value-based action plan; 6) value-base finance management system ;7) building value-based corporate governance module ;8) forming VBM integrated management. However, to implement VBM succesully, it’s more important to operate it efficiently, namely system saturation, culture replanting, and sustainable improvement, and at last VBM will be constructed to a life with healthy circulation.
论文关键词： VBM；TCL；财务管理；公司治理；
Key words（英文摘要）：www.328tibet.cn VBM；TCL；Financial Management；Corporate Governance；