论企业财务管理目标的现实选择

利润最大化是企业追求的目标，但利润最大化没有考虑取得利润时的时间价值因素；企业价值最大化克服了利润最大化出现的与时间和风险脱节的问题，但并没有取得人们所期望的辉煌成就，那么到底该选取什么样的目标才更符合当前的经济发展状况呢？本文提出了进一步完善企业财务管理目标的建议。     

论建筑施工企业成本管理

在建筑市场中,工程项目成本管理直接关系到施工企业的经济效益,它是企业实现利润最大化的手段之一,因此,企业以加强项目管理来达到降本增效实现工程项目的目标利润。     

论科学发展观下的财务管理目标

科学发展观的核心是以人为本.企业财务管理目标应注重企业的全面发展,不同的企业环境就会要求不同的财务管理目标.本文分析了追求产值最大化和利润最大化的财务管理目标,总结出企业价值最大化是符合科学发展观下的财务管理目标.     

加强船舶产品目标成本管理提高企业盈利能力

本文从企业实现利润最大化的根本利益出发,依据船舶产品成本构成、目标成本流程图,拟定目标成本管理的计划,通过目标成本的控制、目标成本的分析与考核,达到提升企业盈利能力的目的。     

加强销售利润指标考核 提高企业盈利能力

将销售利润指标考核加入到公司目标考核体系中,通过目标制定、目标实施、目标考核到目标回顾完善,使各项监控考核指标达到历史最好水平,利润得到较大提高,执行力得到提升.进而加强了企业管理的基础工作,也使公司的管理向精细化发展.     

增强企业本质 力创最佳效益

企业的目标是什么？就是通过适当的经营活动，持续创造企业最大效益，主要是创造尽可能多的利润，给投资者以良好的回报。影响企业利润的因素多种多样，如企业投资者之间的真诚合作、政府的支持、有利的政策、战略决策的正确、有效地管理、生产力的提高、规模的扩大、技术...     

自产矿与外购矿的结构变化对利润的影响

对黄金企业自产矿与外购矿的结构变化对利润的影响进行了讨论,建立了自产矿、外购矿产量一利润关系数学模型,当自产矿产量发生变化时,为保证目标利润的完成,利用数学模型计算出外购矿产量,便于企业及时对生产进行调整和安排。     

浅论企业经济活动分析

市场经济条件下企业对客户提供优质产品（服务）的同时，利润最大化是企业追求的目标，企业通过对内部各项经济活动的分析，找出存在的问题，提出方案，不断改进企业经营，是企业提高效益的一项重要工作。而企业经济活动分析是为了使企业对取得收入、实现利润的情况进行关键性的决策，通过分析，研究影响企业收入和利润的原因，寻找增加收入、增加利润的有效途径。因此，企业经济效益分析可使企业不断改善经营环境和提高企业经济效益。本文从经济活动分析的内容、步骤及方法，简单地说明了企业经济活动分析的一些具体做法。     

加强企业社会责任意识

企业社会责任(corporate social responsibility,简称CSR)是指企业在创造利润、对股东承担法律责任的同时,还要承担对员工、消费者、社区和环境的责任.企业的社会责任要求企业必须超越把利润作为唯一目标的传统理念,强调要在生产过程中对人的价值的关注,强调对消费者、对环境、对社会的贡献.     

金川镍业2009年利润目标21亿元较2008年下降五成

近日，记者从亚洲最大的镍生产企业甘肃金川集团获悉，去年金川完成了40万吨有色金属产品总量、551亿元营业收入、62亿元利税总额、42亿元利润的生产经营任务。金川对今年的目标定为500亿元营业收入、50万吨有色金属产品总量、21亿元利润，利润目标较2008年下降五成。     

Forgetting all else: On the antecedents and consequences of goal shielding.

Six studies explore the role of goal shielding in self-regulation by examining how activation of focal goals to which the individual is committed inhibits the accessibility of alternative goals. Consistent evidence was found for such goal shielding, and a number of its moderators were identified: Individuals' level of commitment to the focal goal, their degree of anxiety and depression, their need for cognitive closure, and differences in their goal-related tenacity. Moreover, inhibition of alternative goals was found to be more pronounced when they serve the same overarching purpose as the focal goal, but lessened when the alternative goals facilitate focal goal attainment. Finally, goal shielding was shown to have beneficial consequences for goal pursuit and attainment. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

Goal setting and task performance: 1969–1980.

Results from a review of laboratory and field studies on the effects of goal setting on performance show that in 90% of the studies, specific and challenging goals led to higher performance than easy goals, "do your best" goals, or no goals. Goals affect performance by directing attention, mobilizing effort, increasing persistence, and motivating strategy development. Goal setting is most likely to improve task performance when the goals are specific and sufficiently challenging, Ss have sufficient ability (and ability differences are controlled), feedback is provided to show progress in relation to the goal, rewards such as money are given for goal attainment, the experimenter or manager is supportive, and assigned goals are accepted by the individual. No reliable individual differences have emerged in goal-setting studies, probably because the goals were typically assigned rather than self-set. Need for achievement and self-esteem may be the most promising individual difference variables. (3? p ref) (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

Performance-approach goals: Good for what, for whom, under what circumstances, and at what cost?

Some researchers have called for a reconceptualization of goal theory that acknowledges the positive effects or performance-approach goals. The authors of the present article review studies that indicate that performance-approach goals are associated with adaptive patterns of learning but note that, in other studies, these goals have been unrelated or negatively related to the same outcomes. There is a need to consider for whom and under what circumstances performance goals are good. There is some evidence that performance-approach goals are more facilitative for boys than for girls, for older students than for younger students, in competitive learning environments, and if mastery goals are also espoused. The authors describe the cost of performance-approach goals in terms of the use of avoidance strategies, cheating, and reluctance to cooperate with peers. They conclude that the suggested reconceptualization of goal theory is not warranted. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

Automatic for the people: How representations of significant others implicitly affect goal pursuit.

Five studies are presented that explore how representations of significant others may automatically affect goal pursuit. Specifically, evidence is presented that suggests goals may be primed by one's representation of a significant other and that this priming may be moderated by one's closeness to this other individual. It is also shown to be affected by the number of different goals associated with this person. The greater the number of goals associated with a significant other, the less likely this individual will invoke any 1 goal very strongly. Such goal priming is shown to have implications for the extent to which goals are pursued (as seen through task persistence and performance) as well as the extent to which they are inhibited or ignored (especially when an individual is associated with a goal unrelated to a current pursuit). (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

Multiple goals, multiple pathways: The role of goal orientation in learning and achievement.

Mastery goals have been linked to adaptive outcomes in normative goal theory and research; performance goals, to less adaptive outcomes. In contrast, approach performance goals may be adaptive for some outcomes under a revised goal theory perspective. The current study addresses the role of multiple goals, both mastery and approach performance goals, and links them to multiple outcomes of motivation, affect, strategy use, and performance. Data were collected over 3 waves from 8th and 9th graders (N?=?150) in their math classrooms using both self-report questionnaires and actual math grades. There was a general decline in adaptive outcomes over time, but these trends were moderated by the different patterns of multiple goals. In line with normative goal theory, mastery goals were adaptive; but also in line with the revised goal theory perspective, approach performance goals, when coupled with mastery goals, were just as adaptive. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

Task Interest and Actual Performance: The Moderating Effects of Assigned and Adopted Purpose Goals.

This research examined whether and which purpose goals moderate the relationship between task interest and actual performance and whether assigned goals have different effects (Study 1) than adopted goals (Study 2). Two studies were conducted using a full 2 X 2 design of the performance-mastery and approach-avoidance distinctions, plus control conditions. In the control conditions, that is, in a neutral purpose goal context, the expected positive relationship between initial task interest and actual performance was found. In a purpose goal context, this link held only for a congruent mastery-approach goal (either assigned or adopted). The gain in task interest found in a neutral purpose context was observed in the purpose goal conditions only when participants attained their purpose goals. It was concluded that having an incongruent purpose goal may undermine the positive effect of prior task interest on actual performance as well as on subsequent task interest. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

Memory and Goal Setting: The Response of Older and Younger Adults to Positive and Objective Feedback.

Earlier research suggested that goal setting for memory does not have the same advantages for older adults as for younger adults. Using ideal goal-setting conditions with individualized goals, the authors compared goals plus positive feedback, goals plus objective feedback, and control. Performance increased over trials and was higher for both goal conditions than for control. The positive feedback condition showed the highest goal commitment and motivation. Older adults showed strong performance gains and more motivation and goal commitment than the young. The results showed that older adults can benefit from goal setting under optimal learning and feedback conditions. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

The Projection of Implicit and Explicit Goals.

In 3 studies, the authors analyzed whether projection occurs for both conscious and nonconscious goals. In Experiment 1, participants who were predisposed to hold a learning goal over a performance goal rated others as possessing more of a learning goal. In Experiment 2, participants who were either implicitly primed with or explicitly assigned to have the goal to compete perceived others as striving for competitive goals more than control participants. In Experiment 3, the authors demonstrated that it was the actual goal to compete rather than the trait construct of competitiveness that was projected. The control of automatic goal projection effects is discussed, and interpersonal consequences of goal projection are delineated. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

From stress to learning: Attachment theory meets goal orientation theory.

Few investigators have explored connections between attachment theory and goal orientation theory. Although the theories differ in important ways, we suggest there is a striking similarity in their depiction of an adaptive pathway leading from stress to learning goals and constructive strategies, and a contrasting pathway leading from stress to self-validation goals and defensive strategies. We review evidence from two leading investigators—Mario Mikulincer in adult attachment theory and Carol Dweck in goal orientation theory—to show that, following failure and other setbacks, learning as compared to self-validation goals are more likely to lead to cognitive openness, problem-solving, support-seeking, and adaptive emotion regulation. The theories differ in their understanding of the views underlying learning and self-validation goals, and those differences have led to qualitatively different interventions. We suggest how attachment and goal orientation theory interventions can be integrated to maximize optimal functioning in stressful conditions. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

Expectancy?×?value effects: Regulatory focus as determinant of magnitude and direction.

The authors propose that a promotion focus involves construal of achievement goals as aspirations whose attainment brings accomplishment. Commitment to these accomplishment goals is characterized by attempts to attain the highest expected utility. In contrast, a prevention focus involves construal of achievement goals as responsibilities whose attainment brings security. Commitment to these security goals is characterized by doing what is necessary. The different nature of commitment to accomplishment goals versus security goals is predicted to influence the interactive effect of goal expectancy and goal value on goal commitment, as evident in both task performance and decision making. Four studies found that the classic positive interactive effect of expectancy and value on goal commitment increases with a promotion focus and decreases with a prevention focus. (PsycINFO Database Record (c) 2010 APA, all rights reserved)