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How to conduct benchmarking in enterprises?
Benchmarking originated in the United States in the 1970s. At first, people used "benchmarking" to find the gap with other companies as a benchmark method for investigation and comparison. "Benchmarking management" is a method to discover and learn the best management cases and operation modes, and has now become the third most popular strategic management method in enterprises. "Benchmarking" is to compare benchmarks and find out the gaps. The implementation of "benchmarking" management is to make the enterprise's goal closely pegged to the best level of the industry, make clear the gap between itself and the industry, and thus point out the overall direction of the work. In addition to the best level in the industry, benchmarking management can also take the best level of the enterprise itself as an internal benchmark. By comparing with ourselves, we can enhance our self-confidence and constantly surpass ourselves, thus pushing the enterprise to the best level in the industry more effectively.
The basic idea of benchmarking management can be summarized in ten words, namely, "benchmarking, benchmarking, benchmarking, reaching standards and creating standards".
Classification of "Benchmarking Management"
"Benchmarking" is usually divided into four types. The first is internal benchmarking. Many large companies have similar functions in different departments. By comparing these departments, it is helpful to find out the operating standards of internal business. Second, the competition benchmark. For enterprises, the most obvious goal is direct competition, because they have similar products and markets. Third, industry or function benchmarking. In other words, companies are based on companies in the same industry but not in the same market. Fourth, use unrelated companies as benchmarks for working procedures. I.e. a common or planned benchmark.
Steps to Implement "Benchmarking Management"
The first step is to make a benchmarking plan to ensure that the benchmarking plan is consistent with the company's strategy.
The second step is to establish a benchmarking team. The benchmark structure depends on the benchmark scope, company size, benchmark budget, benchmark procedure and environment.
The third step is to collect the necessary data. First of all, we should collect information related to our company for self-analysis. Secondly, find a suitable imitation object and choose 3 to 5 companies as information exchange and benchmarking partners.
The fourth step is to analyze the performance gap data and measure the performance gap between yourself and others on the basis of understanding the best way to express the object.
The fifth step is to carry out benchmarking continuously. When enterprises narrow the gap with the best cases, they need to use common measures to monitor the effectiveness of implementation. In addition, because the companies with the best performance will continue to develop, benchmarking of "finding and implementing the best methods" is also a process that will never end as long as it starts.
The key to "benchmarking"
The key to benchmarking is to select and determine the objects and standards for learning and reference. In the practice of enterprise management, it is necessary to "choose the best among the best" and to achieve the best model and standard, that is, to keep a close eye on the world advanced level. Only by keeping a close eye on the world's advanced level can we transfer the pressure and motivation of enterprise development to employees and managers at all levels in the enterprise, thus improving the overall cohesion and competitiveness of the enterprise.
The role of "benchmarking" in enterprises
For enterprises, through benchmarking, the production process, management process, management methods and infrastructure of enterprises are sorted and standardized from top to bottom, so that enterprises can have a perfect index system, scientific assessment methods and balanced distribution mode, objectively evaluate their own work and implement reasonable and effective management control. Through benchmarking management, enterprises can refine their management, constantly improve their production and operation modes, and make them have core competitiveness.
Problems needing attention in "benchmarking" management
Enterprises should distinguish priorities and implement them step by step.
The purpose of benchmarking is to make all aspects of the enterprise strive for first-class in an all-round way, but this does not mean that all aspects should be benchmarking. An enterprise's business model, culture and management concept all have their own particularities. When setting benchmark indicators, we should pay attention to distinguishing primary and secondary factors and highlight key points on the basis of comprehensively grasping the factors that enhance the competitiveness of enterprises. Only in this way can the benchmarking work grasp the key points and improve step by step.
Establishing and perfecting the "benchmarking" system is a long-term systematic project, which cannot be completed overnight.
There is still a considerable gap between the basic management level of enterprises in China and those in developed countries, especially in benchmarking management. It is difficult to narrow these gaps only by one or two trainings and one or two mobilization meetings and by sprinting. Benchmarking management uses the advanced management concepts and methods of world-class successful enterprises to guide China enterprises to continuously improve and pursue Excellence. However, to truly become excellent enterprises, they need to be integrated in practice, constantly innovate and constantly improve. Benchmarking management points out the direction of "what to do" for enterprises with profound connotation, is compatible with many modern management tools such as target management, budget management, balanced scorecard and knowledge management, and guides and helps excellent enterprises to excel with powerful functions.
Extended data:
Application of Benchmarking Management in Cost Management of Working Area
First, the status of cost management in the operating area
At present, it is the key stage of oilfield strategic development. To give full play to the core role of financial management in enterprise production and operation, we must emancipate our minds, move forward the control point of cost index management, promote the extension of operation to production, improve the pertinence and effectiveness of work from the source of cost occurrence, and actively respond to various risks and challenges. Looking at the reality of the work area objectively, in order to realize the scientific and harmonious development of the work area, new and higher requirements are put forward for financial management, which are mainly reflected in the following aspects: on the one hand, the development and change of the production and operation situation restricts the cost control of the work area. The operation area has been put into operation for nearly 50 years, and some ground facilities and equipment have been used for an extended period and run at high load, which makes the corrosion and aging problem of these facilities and equipment increasingly prominent. At present, there are more than 300 containers of various types in the working area, of which 43.8% have been used for more than 20 years. Various oil, gas and water pipelines are more than 2,000 kilometers, of which 24% have been used for more than 20 years. Especially in the heating system of Nanba United Station, since 1985 was put into operation, only some seriously corroded pipes have been replaced. At present, the whole pipe network and valves in the station are seriously corroded, which seriously affects the safe production in winter and needs to be updated urgently. It not only increases the difficulty of daily production management, but also restricts the cost control of the work area. On the other hand, the profound influence of surrounding environmental factors increases the difficulty of cost control. The geographical environment of the operation area is complex, and there are many retail investors in the surrounding villages. Stealing oil, electricity, water, soil, gas, wells, station parts and oilfield facilities is rampant, which is the hardest hit area for the destruction of oilfield production facilities. Due to external damage, oil theft, electricity theft and other reasons, transformers are burned, cables are damaged, and oil and water well equipment is stolen, making it more difficult to control maintenance costs.
Second, the importance of benchmarking in the cost management of the work area.
(A) the connotation and scope of benchmarking management
Benchmarking management originated from American companies in the 1970s, which refers to a virtuous circle process in which enterprises compare, analyze and judge the first-class enterprises in or outside the industry from all aspects, and learn from others' advanced experience to improve their own shortcomings, so as to catch up with benchmarking enterprises and constantly pursue outstanding performance. The so-called "benchmarking" is to compare benchmarks and find out the gap. The implementation of benchmarking management is to keep the eyes of enterprises firmly fixed on the best level of the industry, and make clear the best gap between themselves and the industry, thus indicating the overall work direction. Benchmarking is not only the best level in the industry, but also the best level of the enterprise itself as an internal benchmark. Compared with itself, it can enhance self-confidence and constantly surpass itself, thus pushing the enterprise to the best level in the industry more effectively. Benchmarking management in operation area refers to the horizontal benchmarking between operation areas, and can also be extended to the vertical benchmarking between teams. In order to improve the level of refined management, in contrast to the requirements of promoting the economic development of the unit and the advanced experience of each unit, on the basis of deepening, refining and concretization, the control expenses of the unit are compared and analyzed, and the benchmark is determined. By perfecting relevant rules and regulations and strengthening internal management, the benchmark can be reached or exceeded.
(B) the role of benchmarking management
In recent years, the operating area is facing the situation that the rigid cost expenditure is increasing year by year and the controllable cost is increasingly tense. It is necessary to overcome difficulties, deepen the analysis of production and operation, tap the potential of cost control, strengthen the control of key elements, seek benefits from internal management, innovate management, and implement an all-round and three-dimensional benchmarking management system. With the theme of "scientific benchmarking, fine management, in-depth search, catching up and learning, and continuous improvement", and in line with the principles of full participation, benchmarking, collaborative organization and long-term management, we will comprehensively promote the work in benchmarking management. Through the establishment of benchmarking units and the promotion of advanced management experience, the shortcomings in operation and management are found out by comparing the gaps, and effective control measures and refined management in line with the actual production situation are formulated, which is conducive to the overall improvement of operation and management in the operation area. The determination of basic indicators in benchmarking management will help to revise and improve the basic data of budget indicators, and provide reliable data sources for budget preparation, implementation, analysis and adjustment. Promoting benchmarking management in an all-round way, establishing a complete benchmarking system from the aspects of organization, system, process, evaluation and assessment, and effectively integrating benchmarking evaluation into enterprise performance appraisal can effectively stimulate the enthusiasm of employees.
Thirdly, the application of benchmarking in cost management of work area.
(a) to establish the organization of benchmarking management in the work area.
Benchmarking management is divided into four levels to control:
(1) decision layer. A leading group of benchmarking management was established to undertake the responsibility guarantee according to the principle of "responsibility step by step and guarantee at different levels" and the scope of responsibilities, specifically responsible for the organization, leadership, coordination, supervision and assessment of business benchmarking management.
(2) the executive layer. Including the managers of government agencies, the relevant managers of local engineering teams and the team leaders of grass-roots teams, according to the cost operation law and the actual situation in the production process, complete the index decomposition of each single cost, find out the shortcomings through benchmarking analysis, formulate rectification measures, and grasp the specific implementation situation in the whole process and in all directions.
(3) the operational layer. Decompose management indicators into posts and individuals, and strictly implement the rules and regulations of benchmarking management's work.
(4) the supervisory layer. It is composed of leaders, finance, materials and discipline inspectors in the operation area, and is mainly responsible for the supervision and inspection of benchmarking management's work.
(2) Improve the management system and scientifically develop benchmarking values.
Starting from efficient development, fine management, energy saving and potential tapping, the operation area has improved the detailed rules for the implementation of benchmarking management in the first operation area, determined the benchmarking standards according to different posts, and set up seven benchmarking standards, including production management, safety management, oilfield development, operation management, innovation, party-mass work and environmental sanitation. Each benchmark benchmark is subdivided into oil production system, gathering and transportation system and guarantee system according to the nature of the unit. Determine the benchmark indicators of benefit category and management category ***2 1 event, and set the benchmark values of each indicator according to the production scale of each grass-roots team, the fixed proportion and the service life of each equipment, and combined with relevant non-management factors. Establish four horizontal marking lines, namely, the best results in previous years, other operation areas, grass-roots teams and teams. It has formed a good atmosphere of fair and just bidding based on the comprehensive budget cost decomposition index and the proportion of decomposition index in the operation area. Establish a four-level decomposition system of vertical benchmarking management indicators, that is, the leaders in the operation area are decomposed into individual managers, the organs are decomposed into grass-roots teams, the grass-roots teams are decomposed into teams, and the teams are decomposed into post personnel. By strictly controlling the key points of material consumption at all levels in the production process, the main body of cost control is implemented to every employee in the production line, forming a "one-stop" benchmarking management system with layer-by-layer conduction pressure and layer-by-layer decomposition index.
(C) the implementation of dynamic benchmarking, strengthen process control
The operation area firmly grasps the key indicators and factors that affect the cost, adheres to the key benchmarking of key expenses, and increases the proportional scores of benchmarking indicators such as ton oil operation cost, single well, station consumables, pump inspection rate, ton liquid power consumption, ton liquefied gas consumption and polymer injection unit consumption, and strengthens the assessment. Establish a dynamic benchmarking control system of "monthly benchmarking, quarterly tracking and year-end evaluation". Benchmarking management analysis meeting will be held once a month to analyze the reasons for the ups and downs, study countermeasures and implement measures. Follow up and evaluate improvement measures in a timely manner every quarter, test the work results, and gradually improve the benchmarking management mechanism. According to the principles of comparability and advanced similarity, classification analysis, comprehensive evaluation and reward assessment are carried out every year to ensure the smooth progress of cost benchmarking management.
Fourth, the specific measures and effects of benchmarking management in the work area
(a) Benchmark system management
There are many kinds of materials in well stations, covering a wide range. In order to comprehensively compare the cost expenditure points, analyze the reasons, find out the shortcomings, and improve the rectification, benchmarking management is conducted in six categories, such as consumable parts, mechanical production well materials and pump accessories. During the process of benchmarking management, the operation area clearly realized that the main reasons for the increase in the material cost of the well and station are mechanical wells, pump parts, electrical materials and materials used in backcourt construction. Adhere to the principle of "three guarantees and one control", that is, ensure safe production and smooth operation, ensure the construction of three teams, and control other non-production expenses. Ensure safe production. Mainly aimed at the problems of automobile parts and power supply (such as broken cables and control boxes, etc.) that affect safety production, the maintenance and replacement were carried out. Ensure smooth operation. Mainly for the investment of mechanical oil well materials, mechanical pump accessories and Nanba linked dehydrator that affect production and operation. Sambo team building. In order to establish the "three certificates team" of oilfield companies, increase investment and strengthen the "three basics" work, and solve the bicycle garage and material shed of grass-roots teams.
(B) Technology upgrading than benchmarking management
The operation area focuses on the water injection system and gathering and transportation system with high power consumption, and scientifically organizes benchmarking through the combination of technical means and management indicators. By comparing benchmarking and learning benchmarking, JPLUS—2000 high-efficiency and energy-saving lubricating oil additive is applied in four water injection stations, and the annual cumulative power saving will reach 775,000 kWh. Pre-feed pump technology was applied to two water injection units in two water injection stations, which reduced the unit consumption by 0.8 kWh/m3 and saved 6336 kWh of electricity every day. In order to reduce the energy consumption of water injection pumps, three water injection pumps in Xinnanba Water Injection Station adopted the water injection pump degradation technology. The daily electricity consumption is 3600 kWh, and the annual cumulative power saving is 13 14000 kWh. By using rubber coupling instead of iron coupling, the noise and vibration are reduced, the mechanical impact on the motor pump is reduced, the service life of the motor pump is prolonged, and the annual electricity consumption is saved by 43,800 kWh. Optimize operation and reduce energy consumption. By means of normal temperature transportation in summer and cooling transportation in winter, the annual operation of mixing pumps in transfer stations is reduced by 6 sets, saving 352,000 kWh of electricity annually. Give priority to the operation of water injection pumps with good performance, reduce unit consumption, take backup measures for water injection pumps with high unit consumption, * * * optimize the operation of water injection pumps for three times, saving 336,700 kWh of electricity annually. Optimize the operation parameters of water injection pump, monitor the relevant data, draw the performance curve of a single unit, and explore the best working point of water pump performance, so as to achieve the purpose of saving electricity. Taking the No.2 water injection pump (model DF 220-160×11) in the water injection post of Xinnanba as an example, the water injection unit consumption is reduced by 0.4 kWh/m3, and the daily power saving is 4852kWh.
(C) the management to create efficiency beyond the benchmark
Strictly follow the water use plan, scientific preparation, reasonable operation, meter reading and monthly assessment in the operation area to achieve the purpose of saving water and controlling water. On the premise of ensuring the output, 85 polymer injection wells in the south area of Erdong Development Zone were replaced by diluted mother liquor with sewage, which reduced the consumption of clean water for polymer flooding to 2,484,300 tons. Control the amount of cooling water, adhere to the distribution of monthly indicators according to the ambient temperature, only supplement the cooling water in winter, operate the cooling tower in summer, partially replace the cooling water, and reduce the amount of cooling water by 5 1.20 tons. Control domestic water, adhere to the distribution according to the number of teams and groups, and standardize management. Control leakage, group underground pipe networks and check them regularly to avoid waste caused by improper management. Control the stealing of clean water, implement territorial management, and whoever uses it will take care of it, so as to prevent the phenomenon of stealing water. Through the above measures, 60 thousand tons of clean water can be saved every year.
(D) Independent innovation exceeds the benchmark
Two water drive stations in the operation area carry out low-temperature gathering and transportation in summer, drilling a total of 150 wells, saving 550,000 cubic meters of natural gas annually. In winter, cooling transportation is carried out. The mixed water outlet temperature of all 1 1 transfer stations in the operation area is managed by "one station, one system", and the oil return temperature of single well is managed by "one system". Different temperatures are adopted according to different conditions, reducing natural gas consumption and saving 200,000 cubic meters. Based on the principle of "evidence-based, orderly, effective and responsible", the management method of "promoting quality by inspection, ensuring quality and limiting quantity" was implemented, the hot washing cycle was optimized, the operation efficiency of production management was improved, and the average hot washing cycle was extended by 18 days. Try out the method of continuous well washing all day, reduce the starting times of hot washing pump, control the ineffective heating time, reduce the heat energy consumption of hot washing furnace, and save 320 thousand cubic meters of natural gas consumption every year. Through the above three management measures, the cumulative solar terms are 6.5438+0.07 million cubic meters.
(E) Fine management exceeds the benchmark.
In recent years, the subdivision workload of water injection wells has increased year by year, from 18 in 2008 to 58 now. Reasonably arrange the adjustment workload in the operation area. This year, we directly subdivided and adjusted the water injection wells 16, which avoided the cost of the second operation and saved 400,000 yuan. After the implementation of oil well measures, 55 wells were reduced and the oil increase was reduced by 2.2 tons. Through fine adjustment and strengthening management, the water injection in the operation area decreased by 783,700 cubic meters, and the liquid production decreased by 528,600 tons. Compared with the planned overproduction of 2,000 tons, the crude oil overproduced 1 1 year, and the cumulative overproduction of crude oil was 2 1.90 tons. All development indicators rank in the forefront of the factory's benchmarking. The hierarchical management method of "four cleaning, three in place and four inspection" was implemented in the operation area, and the contents and responsibilities of supervision posts at all levels were clarified. By strengthening the inspection and supervision of pump wells during the warranty period, the economic loss of 6,543,800 yuan was recovered. Strengthen the site supervision of minor workover, and save the operating cost by 6.5438+0.5 million yuan.
(VI) Shortcomings and ideas of benchmarking management in operation areas.
Through the in-depth development of benchmarking management in the work area, the rising cost has been controlled, the existing problems have been further identified, the advantages have been consolidated, the shortcomings have been made up, the analysis of production and operation has been deepened, the control of key elements has been strengthened, and the comprehensive potential of benefits has been tapped. The effect of variable cost control is remarkable, and the rising development cost has also been effectively alleviated.
(1) The fineness and comprehensiveness of benchmarking management indicators need to be improved. At present, the work in benchmarking management in the operation area is still in its infancy, so it is necessary to explore experience continuously, gradually adjust the rationality, accuracy, fineness and comprehensiveness of benchmarking management indicators, implement benchmarking management in the whole production and operation scope, make full use of the analysis of benchmarking indicators, find out the management gap at the same level, reward the excellent and punish the poor, and deepen the work in benchmarking management.
(2) The accuracy of horizontal comparison data of benchmarking management indicators needs to be improved. At present, the benchmarking management work in the operation area mainly focuses on the vertical production and cost indicators in the operation area, and the rationality of the data cannot be guaranteed in the acquisition of horizontal data. At present, the acquisition of horizontal data basically comes from the report data reported by various units, which fails to truly reflect the real situation of production and operation. At the same time, due to the time difference between actual occurrence and settlement, it will inevitably lead to inaccurate cost estimation, and the time scale of each operation area cannot be unified when considering related non-management factors comprehensively. When it is necessary to compare the benchmark indicators of operation intervals horizontally, communicate with business personnel, truly "go out, please come in", sum up advanced management experience, and refine management measures suitable for you, so as to fundamentally realize the significance of benchmarking management. The operation area should adhere to the three principles of "serving grass-roots needs, improving management level, and continuously improving and upgrading", closely focus on the three key tasks of "oilfield development, production management, safety and environmental protection", run the concept of "doing things at ordinary times and paying attention to maintenance" throughout the whole process of production management, take improving efficient operation as a means, aim at improving benchmarking management's work standards, further enhance the sense of responsibility and level of all staff, and strengthen the characteristic management and refined management of all units.
The role of benchmarking in promoting enterprise management
First, the basic understanding of benchmarking management
For the development of enterprises, benchmarking, as a new type of enterprise management, is mainly a process of management and improvement by comparing with the best enterprise standards in the industry, and then finding the gaps and existing problems. In this way, enterprises can constantly improve and develop in the right direction. In this process, enterprises should seek effective benchmarks and analyze their own development situation, so as to improve management methods and means and enhance management level. It can be said that this management mode has important significance and influence on the management of enterprises. In this regard, the author analyzes the related issues.
For the development of enterprises, it is important to define the management objectives, and then carry out various management work more pertinently, so as to promote the promotion and sustainable development of economic benefits of enterprises. In recent years, the concept of "benchmarking" has appeared in the process of enterprise management. The so-called "benchmarking" means that in the management activities of enterprises, it is necessary to establish an advanced benchmark or benchmark in an industry, and then find out the gap, and link the development of enterprises with the best in the industry as the general development direction. Of course, in addition to the relevant external comparison, benchmarking can also be implemented within the enterprise, and specific benchmarks can be established within the enterprise, so as to realize scientific management and set out towards better standards. In the management of enterprises, there are relatively clear management objectives, so there are corresponding reference objects, which can be planned in the corresponding management links and formulate corresponding development strategies.
Of course, for benchmarking, it is definitely not a simple comparison, nor is it a macro comparative analysis. It is important to refine these gaps into corresponding management requirements and indicators. Only in this way can the management of enterprises be truly implemented and achieve tangible management results. In this regard, there are two management concepts, one is "benchmarking management" and the other is "comparative management". For these two management concepts, they are all managed through comparative analysis and research, combined with the development status of enterprises. Benchmarking management, he will compare the corresponding rules and regulations that have been formulated with the specific conditions of employees, refer to the management table, and make corresponding records and analysis. For comparative management, he put forward further requirements for management, that is, in the process of management, through comparison and contrast, between the expected goal and the realistic goal, seek deviation, find problems and solve problems. So as to determine whether the comparison and comparison are reasonable and scientific. After a long period of development, benchmarking management is constantly improving and extending. From the previous target gap comparison, it has gradually evolved into seeking the most effective or best management scheme, and managing enterprises through these optimized standards. In this process, it gradually developed into the following management methods:
The first is to implement internal benchmarking management. The focus of enterprise management is to do a good job in the management of various internal departments and undertakings. For internal management, many management departments also have similarities, so enterprises can optimize and formulate internal standards through the most effective and scientific management methods to achieve good internal management.
Second, carry out effective competition and realize management. Industry competition is a common phenomenon in the process of enterprise development. In this process, we need to analyze related competitors, which is an important benchmark for development and enterprise management. By comparing with competitors, we can determine our own defects or competitive advantages. This analysis and comparison plays an important role in improving management efficiency.
Third, the industry or function of benchmarking management. Benchmarking management must have scientific benchmarking information. For the same industry, it is difficult to find effective information, which requires us to analyze competitors in the same industry but belonging to different markets, so as to obtain corresponding benchmarking information.
Second, the important role and influence of benchmarking on enterprise management.
Benchmarking management has been analyzed and expounded before, so what is the role of promoting benchmarking management model for enterprises? Through this management method, what management improvement can you help enterprises bring? In contrast, the author made relevant analysis and found and summarized the following points:
(1) Help enterprises to determine relevant strategic plans and specific target plans through scientific and effective benchmarking management. As a comparative management model, benchmarking can guide the formulation of future strategy and the planning of specific development goals by analyzing the successful standards in the industry, and can be used as an effective basis for enterprise strategic planning and specific management, making enterprise management more targeted and comparable.
(B) clear management objectives, effectively stimulate the enthusiasm of employees. Benchmarking management is a macro and concrete analysis and comparison. In this comparison, we can not only recognize the relevant gaps, but also define the management objectives and development direction in specific management activities, and then educate employees through the setting of specific objectives, so that they can move in the right direction and scientific standards to achieve promotion and self-improvement.
(3) Provide comparable or important reference data for enterprise management. Benchmarking management needs to collect a lot of data for analysis, not only the information collection and analysis of external enterprises, but also the relevant information of the company. Through these collected information and data, we can make clear the development and management of the industry, and at the same time, we can make clear our position and corresponding state, which also provides scientific data information for the management of the whole enterprise.
(D) Provide more targeted management ideas and methods. In addition to comparing and finding the gap, benchmarking also provides a management thinking and development concept for the development of enterprises, which means that benchmarking has a wide range of significance, which can be effectively applied not only among enterprises, but also in the process of enterprise management.
(5) Optimize management process and improve management efficiency. Benchmarking management can make suggestions for enterprise management, and then formulate corresponding management policies through model analysis and data comparison. We can seek improvement and adjustment through comparison in personnel structure arrangement, workflow design, management assessment and supervision, so as to achieve optimal management and improve management efficiency.
In short, for the development of enterprises, it does not exist in isolation, but is a unified and close whole with the outside world. Therefore, carrying out effective benchmarking management is of great significance and positive role for enterprises to sort out the development gap and seek development methods and management strategies. In this process, when implementing benchmarking management, we should pay more attention to details and analysis, rather than simple comparison and macro summary and analysis. It is important to turn these gaps into actual management objectives, so as to improve management efficiency and level and promote the development of enterprises.
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