节点企业供应链价值绩效预警管理方法研究

Early Warning Management of Supply Chain Value Performance in Supply Chain Enterprise

建立供应链风险预警系统已逐渐引起广泛关注。节点企业供应链价值绩效预警是其重要部分,目的是识别供应链风险对节点企业价值绩效的影响,并得到主动应对策略。基于EVA-CV的价值管理思想,本文设计了包含价值绩效警度定义,供应链风险预警监控,预警决策授权和预警策略等关键管理环节的价值绩效预警管理方法,及其与预算控制的协同机理。实例分析显示,该方法有以流动性风险抵消供应链风险实现高收益的财务实施效果。

Early warning system construction for supply chain is an emerging issue in the area of SCM. As one of its very important parts, early warning management of supply chain value performance in supply chain enterprise has been believed to be capable of discerning the negative value effects resulting from supply chain risk and dealing with them positively. According to the value management thoughts of integrating CV with EVA, the paper proposes a value-performance-based early warning system, which contains four essence subsystems of warning grading, early warning indicating, decision-making authorizing and warning disposing tactics, and also designs its working mechanisms coupled with budget control systems. Case analysis shows this system could realize expected supply chain value performance with high liquidity risk resulting from avoiding the negative effects of supply chain risk.