也许人力资源专家需要知道那样的细节问题，但是职能管理人员不需要知道得这么清楚。
Maybe Human Resources professionals need that much detail, but functional managers don't.
职能管理人员能力测评是一个很贴近企业实践的研究课题。
Functional managers capacity evaluation is a research topic which is very close to the enterprise practice.
此外，由于财务结果是每一个业务职能和领域的底线，管理人员可将它们作为对来自组织不同部分的结果进行比较的基准。
Also, since financial results are the bottom line for every single business function and domain, managers can use them as benchmarks to compare results from various parts of the organization.
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