工商管理專業外文翻譯 --- 企業文化和底線

1、<p>　　畢業設計（論文）外文翻譯</p><p>　　題 目: 企業文化和底線 </p><p>　　英文題目: Corporate Culture and the Bottom Line </p><p>　　系 別: 工商管理系

2、 </p><p>　　專 業: 工商管理 </p><p>　　班 級: 07工商管理本科（1）班 </p><p>　　學 號: 8053107017 <

3、/p><p><b>　　企業文化和底線</b></p><p>　　作者：Eric Flamholtz</p><p>　　資料：歐洲管理雜志卷，2001年 第268-275，3號，19</p><p><b>　　介紹</b></p><p>　　在過去的十年里，人們意識到企

4、業文化對整個組織績效有重大影響（西爾和馬丁1990，科特和赫斯科特1992）。明里或暗里，人們已經認定企業文化會影響一個公司的整體財政績效。盡管這樣，卻很少實證研究涉及企業文化的財政影響。</p><p>　　在一個明顯的例外中，科特和赫斯科特（1992）對不同的公司展開了宏觀研究。</p><p>　　在22種不同的工業中，將文化意識強的代表公司和文化意識弱的代表公司作比</p&g

5、t;<p>　　較（1992）。然而，非但他們沒有做很多關于企業文化對單一公司的財政績效影響的研究。一部分，這可能是由于找到一個適合的研究地點是困難性。不過，這卻是我們對這種現象理解的代溝。相應地，這篇文章的目的是報告了一個領域研究的結果，企業文化對一個公司的“底線”和財政績效的影響。它陳述了對一個單一公司的企業文化和財政績效之間關系調查研究的一個相對突出的一個機會的結果。</p><p><

6、b>　　文化的本性</b></p><p>　　企業文化的概念慢慢地在管理詞典和思想中扎根。盡管對于這個概念的定義有很多。文化跟核心的組織價值觀有關系是中心概念。反過來，價值對于一些組織，重大的決定和行為來說是重要的。所有組織都有影響人們在許多地區的行為方式的文化或價值觀念，例如，對待客戶的方式，執行的標準，革新等等。</p><p>　　越來越多的成功組織，至少一部分，

7、已經將他們的成功歸結為有效的文化管理。例如，星巴咖啡公司，在過去的十年間從僅僅為美國西雅圖的兩家零售點成長為遍布全世界的2500家商店。星巴咖啡公司視文化為組織成功的關鍵性因素。（舒爾茨和楊，1997；弗蘭霍爾茨和蘭德爾，1998）確切地說，公司的典范是：“我們對待我們員工的方式會影響他們對客戶的方式，并且，反過來，我們的成功包括財政的績效。 這個信念引導公司進行許多人力資源進行實踐，這些實踐是公司為了增加員工的存在價值感而制定的。這些

8、包括股票期權的廣泛使用和給所有一星期工作時長超過20小時的雇員們提供一切利益的實施。</p><p>　　許多地區的企業文化影響著運轉情況和決策的制定。然而，似乎有四個關鍵領域， 在這四個領域中所有組織必須管理好自己的文化或價值：（1）對待客人的方式，（2）一個組織的人或人力資源的出來方式，（3）組織的執行標準，（4）責任性的概念。這些是所有組織的文化關注的重要區域。當然，組織效益所關注的還有許多其它區域，而且這

9、些區域對于一些特定的公司趨向于更非同尋常。另外的這些區域和他們領域一樣可以包括創新方面的信念，企業的公民意識和改變意識。</p><p><b>　　文化和組織的績效</b></p><p>　　潛在于文化影響績效這個概念之中的典型范例是基于幾個關鍵觀念的。首先，文化影響目標的實現。更確切地說是，有強烈文化意識的公司同那些文化意識相對較弱的公司相比，前者實現其目標的可

10、能性更大。所謂的“文化意識強的組織“被認為是擁有更大的組織成功機率（在市場價值或其它財政績效衡量標準時得出的數據）也是因為對動機的堅信的鏈接。就像科特和克赫斯特所說，強烈的文化意識通常被認為對經營成績有益，因為他們使員工們產生了一個不同尋常水平的動機（1992，p.16）。</p><p>　　除文化和財政績效之間的假設關系之外，文化還開始被看做是其他組織的有效性或成功模范的成分 (弗蘭霍爾茨和蘭德爾，1998，

11、2000)作為六因素框架的部分，文化的角色已經被認為是組織有效性和，反過來，財政效益的解釋（弗蘭霍爾茨，1995；弗蘭霍爾茨和蘭德爾，1998，2000）確切地說，文化被看做是成功組織的一個重要的組織發展區域，或是關鍵的策略制定塊。</p><p>　　反過來，進一步的實證研究支持著這個框架（弗蘭霍爾茨和Aksehirli，2000）</p><p><b>　　研究策略<

12、/b></p><p>　　這個研究作為在中型工業型企業進行的行為調查一個計劃的部分而被進行。 公司從事于一個被設計為增加整個組織的有效性的組織發展程序中，并且，也在相應地提高財政績效。在這個過程中，很明顯，在下文會更深入討論到的文化管理對公司的組織發展是一個重要的區域。因此，作為正在進行的組織發展的副產品，其有可能評價一個公司的文化對它的財政績效的影響。</p&g

13、t;<p>　　研究對象描述：“邦納公司”</p><p>　　這個研究地址（其實我們應該用它筆名，邦納公司）是美國一家中型企業。邦納公司代表了標準的“古老經濟”它是一家為工業，載重汽車以及其它汽車行業制造零件的公司。是像福特汽車公司，納威司達和德納公司等的零件供應商。</p><p><b>　　研究的理由</b></p><p&g

14、t;　　在一個經典的“卷起”戰略中，通過收購，公司初步形成。這個戰略是通過收購使得產業整合。它包括了幾個不同的部門，其中每一部門都獨立地代表了企業性質的公司，這些部門每年盈利都在25百萬美元到1億美元之間?？傊?，這20個部門總年利潤大約是8億美元。在這個研究進行的時候，這些部門組成了一套有合理聯系的技術，像鑄造和鍛造。鑄造廠的加工能力介于從“灰生鐵”</p><p>　　到“球墨鑄鐵”到“消失?！痹俚狡渌愃频募?/p>

15、術。這些實體的商業性質的“生產訂單”</p><p>　　這些部門的相似點為對比呈現一個相對獨特的機遇。邦納公司是由一些獨立的公司集合而形成的，所以沒有共同的邦納公司企業文化。每個獨立的公司，或者說是像他們之前被稱呼的那樣“部門”，已經在美國的許多區域運作。在被邦納公司收購之后，許多公司仍然用它們自己的公司名稱和商標。一個組織的評估已經確認了有些邦納的員工不知道哪個是母公司，并且甚至其他人似乎都不在乎。</

16、p><p>　　盡管似乎有一個充分的理由去承擔一個文化管理項目，但是實際的驅動因素是支持在企業策略中做一個基本的改變。特別是，之前的舊策略整合了一個無條理的產業，并且允許那些只有少許操作方針和系統的個體公司（部門）自主的</p><p>　　操作。新的策略是用來平衡公司重要的那塊并且利用它的綜合資源為那些大客戶服務，像福特，納威司達，德納等。 這需要在部門的銷售和訂單的完成中作共</p&

17、gt;<p><b>　　同的努力。</b></p><p>　　因此，這個研究是總體文化管理項目的一個組成成分，這個項目是為了營造一種共同的邦納公司文化。組織的發展目標有：(1)為邦納公司發展一種文化或一系列價值，亦或是一種渴望的文化，（2）衡量人們貫通那些被贊同提議的文化的公司，（3）衡量人們感知組織的運作方式和規定的文化實際上是一致的程度。</p><

18、p>　?。?）構思策略去加深規定的或渴望的文化在組織中確實普及了的程度。</p><p>　　整個文化管理項目在圖像1中的圖表表示出來了。正如在圖1中所看到的，文化管理過程首先要以辨別企業文化的存在而開始的。這些都是跟某些重要方面有關的組織的當前真實價值，例如，對待客人的方式等。接下來是制定該組織的理想或期望文化。組織希望真正的文化是這些或是成為這些。 另外，這種渴望文化可

19、以看做是組織的策略文化，因為它旨在支持企業的整個戰略發展。應該指出的是第一步和第二步的順序可以顛倒，首先要認同期望文化，然后，就是當前文化的認同。在沒有強烈的原文化的情況下，這個是必要的。文化管理過程的第三步是評價現有文化和期望文化是一致的并且認同任何“文化差異”的程度，即，現有文化和期望文化之間的顯著性差異。這是以文化問卷的</p><p>　　方式完成的， 文化問卷如以下描述。上文的三個步驟在這個研究中對我們

20、來說是關鍵的。然而，要完整的話，還要包括剩余的步驟（4）改變文化行動的發展， 和（5）監控評價文化管理項目的效能和決定未來必要的干涉的文化改變。</p><p><b>　　研究問題</b></p><p>　　這篇文章演說的一般的研究問題是：在組織企業文化和組織財政績效有聯系嗎？在這個研究的情景中，還有更為具體的研究

21、問題。我們對確定在（1）在部門中人們接受公司的特定文化的程度和（2）公司的財政效能之間的關系很興趣。更確切地說，作為該公司的形成性質的結果，沒有共同或統一的“邦納公司”文化， 所以我們可以注意到邦納的財政績效文化的全面影響。</p><p>　　注：圖表、致謝及參考文獻已略去（見原文）</p><p>　　Corporate Culture and the Bottom Line</

22、p><p>　　Author: Eric Flamholtz </p><p>　　Source: European Management Journal Vol. 19, No. 3, pp. 268–275, 2001</p><p>　　Introduction</p><p>　　During the past decade it has

23、 become recognized that ‘corporate culture’ has a significant impact on overall organizational performance (Siehl and Martin, 1990;Kotter and Heskett, 1992).Explicitly or implicitly,it has been presumed that corporate cu

24、lture affects the overall financial performance of a firm. In spite of this presumption, there has been very little empirical research dealing with the financial effects of corporate culture. In one notable exception, Ko

25、tter and Heskett (1992) conduct</p><p>　　The Nature of Culture </p><p>　　The concept of corporate culturehas become embedded in management vocabulary and thought. Although there are many differe

26、nt definitions of the concept, the central notion is thatculture relates to core organizational values.In turn, values are things which are important to organizations and underpin decisions and behavior. All organization

27、s have cultures or sets of values which influence the way people behave in a variety of areas,such as treatment of customers, standards of performance,innovati</p><p>　　An increasing number of successful org

28、anizationshave, at least in part, attributed their success to effective culture management. For example, Starbucks Coffee Company, which has grown from just two retail stores in Seattle (USA) to more than 2500 stores wor

29、ld-wide during the past decade, views culture as a critical factor in the organization’s success (Schultz and Yang, 1997; Flamholtz and Randle, 1998).Specifically, the company’s paradigm is that: ‘the way we treat our pe

30、ople affects they way </p><p>　　There are many areas in which corporate culture influences behavior and decision-making. However,there appear to be four key areas in which all organizations must manage their

31、 culture or values: (1) the treatment of customers, (2) the treatment of an organization’s own people or human capital, (3) standards of organizational performance, and (4) notions of accountability. These are the ‘key a

32、reas of cultural concern’ for all organizations. Naturally, there are also many other areas of organizati</p><p>　　Culture and Organizational Performance</p><p>　　The basic paradigm underlying t

33、he notion that culture affects performance is based upon a few key ideas. The first is that culture affects goal attainment.More specifically, companies with ‘strong’ cultures are more likely to achieve their goals than

34、those with relatively ‘weak’ cultures. So-called ‘strong-culture organizations’ are thought to have a higher degree of organizational success (measured in market value or other financial measures of performance), because

35、 of a believed link to motiva</p><p>　　In addition to the hypothesized relationship betweenculture and financial performance, culture also has come to be viewed as component of other organizational effective

36、ness or success models (Flamholtz and Randle, 1998, 2000). It has been theorized that the role of culture, as part of a six factor framework,explains organizational effectiveness and,in turn,financial performance (Flamho

37、ltz, 1995; Flamholtz and Randle,1998, 2000). Specifically, culture has been viewed as a critical organizational </p><p>　　Research Strategy</p><p>　　This study was conducted as part of a program

38、 of action research on a medium-sized industrial enterprise. The company was engaged in an organizational development program designed to enhance overall organizational effectiveness, and, consequently,financial performa

39、nce. During the program,it became apparent that culture management, discussed further below, was a critical area for the company’s organizational development. As a result, it was possible to assess the impact of a compan

40、y’s culture on </p><p>　　Research Site Description: ‘Banner Corporation’</p><p>　　The research site (for which we shall use the pseudonym,‘Banner Corporation’) is a US-based, mediumsized industr

41、ial enterprise. Banner represents the classic ‘old economy.’ The company is a parts manufacturer for industrial, truck and other automotive businesses. It is a supplier of parts for such companies as Ford Motor Company,

42、Navistar, and Dana Corporation.</p><p>　　Reasons for the Study</p><p>　　The company was formed primarily through acquisitions in a classic ‘roll up’ strategy, a strategy ofindustry consolidation

43、 through acquisitions. It consisted of several different ‘divisions,’ each of which had been stand alone entrepreneurial companies,with revenues ranging from about $25 million annually to about $100 million. Altogether,

44、the twenty divisions totaled about $800 million in annual revenue</p><p>　　at the time of this study. These divisions consisted of a set of reasonably related technologies,such as foundries and forges. The f

45、oundries ranged from processing capacity for ‘grey iron’ to ‘ductile iron’ to ‘lost foam’ to other similar technologies. The nature of the business of such entities is ‘job order manufacturing.’</p><p>　　The

46、 similarities between the divisions present a relatively unique opportunity for comparison. The company had been formed from a set of stand-alone companies,so there was no common Banner Corporation corporate culture. Eac

47、h of the individual companies,or ‘divisions,’ as they were termed, operated in various parts of the United States. Many still kept their own names and logo after acquisition by Banner Corporation.An organizational assess

48、ment had determined that some employees of Banner did not</p><p>　　Although this might even have been a sufficient reason to undertake a culture management project, the actual driving reason was to support a

49、 fundamental change in corporate strategy. Specifically, the ‘old’ strategy had been to consolidate a fragmented industry and allow the individual companies (divisions) to operate autonomously, with a few corporate polic

50、ies and systems. The ‘new’ strategy was to leverage the company’s critical mass and use its combined resources to serve large clients, such </p><p>　　Therefore, this research was a component of an overall cu

51、ltural management program designed to create a common Banner Corporation culture. The organizational</p><p>　　development objectives were to: (1) develop a culture or set of values, or a desired culture, for

52、 Banner Corporation, (2) measure the extent to which people throughout the company agreed with the proposed culture, (3) measure the extent to which people</p><p>　　perceived that the organization was actual

53、ly behaving in ways consistent with the stated culture, and (4) design strategies to increase the extent to which the stated or desired culture actually pervaded the organization.</p><p>　　The overall cultur

54、e management program is shown graphically in Figure 1. As seen in Figure 1, the culture management process begins with the identification of the existing corporate culture. These are the current actual values of the orga

55、nization with respect to certain key dimensions, such as treatment of customers,etc. The next step is to formulate the ideal or desired culture of the organization. These are whatthe organization wants the culture to act

56、ually be or become. In addition, this desi</p><p>　　The third step in the culture management process is to assess the extent to which the current and desiredculture are consistent and identify any ‘cultural

57、gaps,’ that is, significant differences between the current and desired culture. This is accomplished by means of a culture questionnaire, as described below.The three steps above are the key steps of concern to us in th

58、is research. However, for completeness, the remaining steps include: (4) the development of action programs to change the cul</p><p>　　Research Question</p><p>　　The general research question th

59、is article addresses is: Is there a relationship between a corporate culture and the financial performance of an organization? There was also a more specific research question in the context of this study. We were intere

60、sted in determining the relationship between: (1) the extent to which people in the divisions accepted the stated culture of the company and (2) the company’s financial performance. More specifically, as a result of the