平衡目标与手段

Balancing objectives and measurements

To manage a business is to balance a variety of needs and goals.To emphasize only profit，misdirects managers to the point where they may endanger the survival of the business.To obtain profit today，they tend to undermine the future.They may push the most easily salable product today，they tend to undermine the future，They may push the most easily salable product lines and slight those that are the market of tomorrow.They tend to shortchange research，promotion，and other postponable investments.Above all，they shy away from any capital expenditure that may increase the investment capital base against which profits are measured; and the result isdangerous obsolescing of equipment.In other words，they are directed into the worst practices of management．

Objectives are needed in every area where performances and results directly and vitally affect the survival and prosperity of the business.There are eight areas in which performance and objectives have to be set: market standing,innovation，productivity，physical and financial resources，profitability，manager performance and development，worker performance and attitude，and public responsibility.Different key areas require different emphasis in different businesses—and different emphasis at different stages of the development of each business.But the areas are the same，whatever the business，whatever the economic conditions，whatever the business's size or stage of growth．

Action point: In addition to setting profit objectives，set objectives for your business in the following areas: market standing，innovation，productivity，physical and financial resources，profitability，manager performance and development，worker performance，and public responsibility．

平衡目标与手段

管理企业就是要平衡各种需要和目标。若只是一味强调利润，会误导管理者的方向，以至于危害企业的生存。为了获取今天的利润，不惜手段，往往会危及企业未来的生存。这些管理者可能重视当前销路最广阔的产品，却轻视那些具有市场潜质的产品。他们倾向于减少研究、促销和其他可以延缓的投资。

尤为严重的是，他们避开可能导致资本投资增加而不利于利润量测的基本支出，结果造成企业设备面临淘汰的危险。换言之，一味强调盈利性是管理中最糟糕的做法。

任何领域，只要绩效与成果会对企业生存和繁荣产生直接而重大的影响，因此就都需要设定目标。有8 个领域必须为绩效和成果设定目标——市场地位、创新、生产力、物力和财力资源、盈利性、管理者绩效与开发、员工绩效及态度，以及社会责任。在不同的企业中，不同的关键领域有不同的重点——在每一家企业不同的发展阶段也需要有不同的重点。但是，无论是什么企业，无论其经济条件如何，又无论企业规模或发展阶段如何，这些基本领域都是相同的。

行动指南:除了设立利润目标外，你还要为你的企业在如下领域中设立目标——市场地位、创新、生产力、物力和财力资源、盈利性、管理者绩效与开发、员工绩效及态度，以及社会责任。