在企業(ye)管理當(dang)(dang)中為(wei)(wei)何要(yao)(yao)設(she)定(ding)(ding)(ding)(ding)(ding)目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)，設(she)定(ding)(ding)(ding)(ding)(ding)目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)的(de)(de)(de)(de)意義何在？沒有目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)就沒有方(fang)(fang)向，有了目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)才能夠衡量(liang)工作的(de)(de)(de)(de)成(cheng)果，這樣(yang)也(ye)是(shi)沒錯的(de)(de)(de)(de)，但(dan)更愿意稱(cheng)其為(wei)(wei)設(she)定(ding)(ding)(ding)(ding)(ding)目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)的(de)(de)(de)(de)目(mu)(mu)(mu)(mu)(mu)的(de)(de)(de)(de)。針對(dui)目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)的(de)(de)(de)(de)意義，更偏向的(de)(de)(de)(de)說法是(shi)目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)能夠幫助企業(ye)提升管理水(shui)平(ping)，目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)設(she)定(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)(de)科學有效(xiao)，當(dang)(dang)然可(ke)以衡量(liang)企業(ye)日常經營管理的(de)(de)(de)(de)水(shui)平(ping)，而這也(ye)不(bu)是(shi)重(zhong)點(dian)，相對(dui)于(yu)目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)本(ben)身，設(she)定(ding)(ding)(ding)(ding)(ding)目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)的(de)(de)(de)(de)過程，認(ren)為(wei)(wei)意義更為(wei)(wei)重(zhong)大。可(ke)以用很多(duo)科學的(de)(de)(de)(de)方(fang)(fang)式(shi)來設(she)定(ding)(ding)(ding)(ding)(ding)目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)，比(bi)如過往歷史(shi)數據(ju)的(de)(de)(de)(de)演算、對(dui)標(biao)(biao)(biao)競爭對(dui)手等(deng)等(deng)，但(dan)如果沒有部門員(yuan)工的(de)(de)(de)(de)認(ren)同(tong)，這樣(yang)設(she)定(ding)(ding)(ding)(ding)(ding)出來的(de)(de)(de)(de)目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)意義何在？誰會(hui)為(wei)(wei)一個不(bu)被認(ren)同(tong)的(de)(de)(de)(de)目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)而努力？所以設(she)定(ding)(ding)(ding)(ding)(ding)目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)并(bing)被認(ren)同(tong)的(de)(de)(de)(de)過程，也(ye)就是(shi)上下達成(cheng)共識的(de)(de)(de)(de)過程是(shi)最為(wei)(wei)重(zhong)要(yao)(yao)，也(ye)是(shi)目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)*的(de)(de)(de)(de)意義所在。把(ba)績效(xiao)管理定(ding)(ding)(ding)(ding)(ding)位在激勵(li)員(yuan)工，這個有很多(duo)人不(bu)理解，員(yuan)工被考(kao)核也(ye)是(shi)激勵(li)嗎(ma)？
如果注(zhu)重(zhong)的(de)(de)(de)(de)(de)(de)是(shi)(shi)目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)(biao)設定與(yu)(yu)評價，那就(jiu)(jiu)(jiu)是(shi)(shi)績(ji)效(xiao)(xiao)考核，是(shi)(shi)很難發揮激勵的(de)(de)(de)(de)(de)(de)效(xiao)(xiao)應(ying)(ying)的(de)(de)(de)(de)(de)(de)，而(er)(er)績(ji)效(xiao)(xiao)管(guan)(guan)(guan)理(li)(li)更(geng)加注(zhu)重(zhong)的(de)(de)(de)(de)(de)(de)是(shi)(shi)目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)(biao)被認同(tong)(tong)的(de)(de)(de)(de)(de)(de)過(guo)(guo)程(cheng)，也(ye)就(jiu)(jiu)(jiu)是(shi)(shi)員(yuan)工(gong)參與(yu)(yu)目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)(biao)的(de)(de)(de)(de)(de)(de)討論，知道企(qi)業和(he)(he)個(ge)(ge)人(ren)的(de)(de)(de)(de)(de)(de)目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)(biao)達成(cheng)(cheng)(cheng)(cheng)會帶來(lai)什么樣(yang)的(de)(de)(de)(de)(de)(de)效(xiao)(xiao)應(ying)(ying)，同(tong)(tong)時圍繞目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)(biao)達成(cheng)(cheng)(cheng)(cheng)，員(yuan)工(gong)知道可以通(tong)過(guo)(guo)哪些路徑，并(bing)且獲得(de)相應(ying)(ying)的(de)(de)(de)(de)(de)(de)資源支持，員(yuan)工(gong)就(jiu)(jiu)(jiu)會有(you)激情，而(er)(er)且有(you)信心，對(dui)目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)(biao)的(de)(de)(de)(de)(de)(de)認同(tong)(tong)，其實是(shi)(shi)對(dui)企(qi)業的(de)(de)(de)(de)(de)(de)信任和(he)(he)對(dui)企(qi)業的(de)(de)(de)(de)(de)(de)認同(tong)(tong)，員(yuan)工(gong)認同(tong)(tong)了(le)(le)企(qi)業在(zai)目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)(biao)管(guan)(guan)(guan)理(li)(li)上(shang)的(de)(de)(de)(de)(de)(de)管(guan)(guan)(guan)理(li)(li)理(li)(li)念，也(ye)就(jiu)(jiu)(jiu)更(geng)愿意去(qu)達成(cheng)(cheng)(cheng)(cheng)目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)(biao)，同(tong)(tong)時如果員(yuan)工(gong)的(de)(de)(de)(de)(de)(de)目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)(biao)是(shi)(shi)通(tong)過(guo)(guo)科(ke)學(xue)方法自上(shang)而(er)(er)下層層分(fen)解(jie)，也(ye)就(jiu)(jiu)(jiu)是(shi)(shi)員(yuan)工(gong)目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)(biao)的(de)(de)(de)(de)(de)(de)達成(cheng)(cheng)(cheng)(cheng)是(shi)(shi)確實有(you)效(xiao)(xiao)能夠(gou)支撐企(qi)業目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)(biao)的(de)(de)(de)(de)(de)(de)達成(cheng)(cheng)(cheng)(cheng)，這(zhe)(zhe)時企(qi)業的(de)(de)(de)(de)(de)(de)目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)(biao)的(de)(de)(de)(de)(de)(de)達成(cheng)(cheng)(cheng)(cheng)也(ye)就(jiu)(jiu)(jiu)水(shui)到渠成(cheng)(cheng)(cheng)(cheng)了(le)(le)。現在(zai)很多企(qi)業在(zai)目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)(biao)的(de)(de)(de)(de)(de)(de)科(ke)學(xue)分(fen)解(jie)方面(mian)下足了(le)(le)功夫，就(jiu)(jiu)(jiu)目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)(biao)設定本身而(er)(er)言已經(jing)是(shi)(shi)具備了(le)(le)一(yi)定的(de)(de)(de)(de)(de)(de)科(ke)學(xue)性了(le)(le)，但(dan)往(wang)(wang)往(wang)(wang)在(zai)員(yuan)工(gong)認同(tong)(tong)方面(mian)，沒有(you)下更(geng)大(da)的(de)(de)(de)(de)(de)(de)功夫，導(dao)致科(ke)學(xue)的(de)(de)(de)(de)(de)(de)目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)(biao)并(bing)沒有(you)帶來(lai)有(you)效(xiao)(xiao)的(de)(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)果。有(you)學(xue)者(zhe)提出，衡量(liang)企(qi)業管(guan)(guan)(guan)理(li)(li)水(shui)平的(de)(de)(de)(de)(de)(de)*標(biao)(biao)(biao)(biao)準，是(shi)(shi)能否讓個(ge)(ge)人(ren)目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)(biao)與(yu)(yu)組(zu)織目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)(biao)合二為一(yi)，這(zhe)(zhe)一(yi)定程(cheng)度上(shang)說明了(le)(le)目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)(biao)的(de)(de)(de)(de)(de)(de)意義(yi)，而(er)(er)這(zhe)(zhe)也(ye)是(shi)(shi)目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)(biao)管(guan)(guan)(guan)理(li)(li)，或者(zhe)績(ji)效(xiao)(xiao)管(guan)(guan)(guan)理(li)(li)的(de)(de)(de)(de)(de)(de)真(zhen)諦，組(zu)織中把人(ren)們連接(jie)在(zai)一(yi)個(ge)(ge)系(xi)統中的(de)(de)(de)(de)(de)(de)關(guan)鍵因(yin)素就(jiu)(jiu)(jiu)是(shi)(shi)目(mu)(mu)(mu)(mu)(mu)標(biao)(biao)(biao)(biao)。
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