摘要
作业成本管理(ABM)在企业的实际应用中,大都采用定性分析和主观判断的方法。论文将数据包络分析(DEA)引入了作业的分析评价,给出了适用的定量化分析方法。在输入资源,输出作业量的基础上,DEA模型可以评价作业消耗资源的效率,并为作业改进提供有价值的信息。利用复合DEA可以在作业消耗资源基础上,再结合作业时间和作业质量,对作业进行综合分析,评价作业提供产出的价值。论文用上述模型对某企业的油漆作业进行了实证分析,结果反映该方法客观、准确,具有较强的实用价值。
In the application of Activity-based Management in enterprise, the subjective judgment and analysis methods are often used. The paper gives a quantization method of activity analysis and valuation using data envelopment analysis（DEA）. Based on resources input and activity volumes output, the DEA model evaluates the resources utilization efficiency of activity. Combined activity time and activity quality with resources and activity volumes, the composite DEA model evaluates the comprehensive efficiency and the output value provided by activities. At last, the paper demonstrates the application in print activity of an enterprise. The result implies objectivity, accuracy and practicability of the activity analysis and valuation method based on DEA.
出处
《系统工程》
CSCD
北大核心
2006年第6期52-57,共6页
Systems Engineering
基金
国家自然科学基金资助项目(7017201070471038)
