摘要
研究了战略成本管理模式下企业作业的价值链特征,分析了作业业绩价值链分析指标体系的构成和该指标体系的综合模糊评价模型及其方法。通过机械企业销售作业的计算实例给出模型的算法,证明了模型的科学性和实用性。
In this paper, the value-chain properties of operation are researched according to the model of strategic cost management and the structure of the indexes of the performance evaluation based on the value-chain analysis method is analyzed. The paper also presents a synthetic fuzzy evaluation model for performance index. An application case involved in marketing activity of a medium-sized machine manufactory is given to verify the service ability of model.
出处
《武汉理工大学学报（社会科学版）》
2004年第4期439-442,共4页
Journal of Wuhan University of Technology:Social Sciences Edition
基金
教育部人文社科基金项目"基于协同开发的战略成本管理研究"(03JD630015)
关键词
作业成本管理
综合模糊评判
价值链分析
operation-based management
synthetic fuzzy evaluation
value-chain analyze
