摘要
按照投入要素的构成建立生产率网络,对生产率网络分析转化为成本比率的分析,建立了成本比率结构图,构成整个生产率分析体系。把生产率分析体系与获利能力相联系来评价企业的盈利水平及其影响因素。
his paper present a productivity analysis system and a methocl of effectiveness evaluation. The preductivity anlysis system includes both productivity network and cost ratio structure. The productivity network involves a set of output/input ratios which consist of one outputand 'lore inputs-capital, materials and labour, while cost ratio structure involves labour cost ratio, material cost ratio and other cost ratios. The preductivity network is transferred to cost ratiostructure and they are combined under the notion of preductivity analysis system which is integated into profitability for evaluating effectiveness of a company.The productivity analysis system and the method of effectiveness evaluation have been usedin a iron and steel company according to historical materials. It shows that the method of productivity measurement and effectiveness evaluation are useful both for mine corporations and othercorporations.