On this basis, the strategy is transformed into operational instructions, making the strategy a daily routine for everyone, especially mobilizing senior and middle-level leaders to continue to pay attention to the process of promoting the strategy.
Third, the introduction and implementation of management control tools is definitely a gradual process. It is impossible to achieve it in one step. We should also adopt the implementation path of "easy first and difficult later". Taking budget as an example, according to my survey, it takes about 3 years of "introduction and start-up" for Chinese enterprises to successfully use budget tools. It is unrealistic to seek immediate and obvious implementation effects. We need necessary patience.
Fourth, due to the differences in business environment, management level and key issues in management control, when applying these management tools, we should not simply copy the models advocated by foreign theories or textbooks, but should carry out different "localization" and "enterprise-oriented" transformations of the tools used according to the european leads characteristics and needs of the enterprise. For example, some companies use "industry average return on investment" or "bank loan interest rate" instead of the capital cost rate in EVA. , I still appreciate this treatment because no one can accurately calculate the real capital cost rate of each specific enterprise.