生产绩效的流动资金评价法探讨

Current fund measurements of production performance

为了客观地判断生产绩效的优劣,提出了一种运用流动资金指标衡量生产绩效的模式。在该模式中,分别将流动资金流动率和流动资金净产出分解成若干因子,通过论述传统绩效指标对流动资金因子的影响,证明过程绩效指标可以统一在流动资金流动率中,结果绩效指标可以统一在流动资金净产出中;建立一个时间、质量和成本的权衡模型,以流动资金净产出最大化作为目标,总成本一定作为约束,求出满足流动资金净产出最大化的条件,即在时间和质量上投入的流动资金边际产出相等;以经济增加值作为企业和生产系统的目标函数,将生产资金分为流动资金和固定资金,通过对经济增加值模型进行变换,得出流动资金净产出与企业的目标函数存在一致性的结论。

To judge production performance objectively, a measurement mode based on current fund indexes was put forward. In this mode, Velocity of Current Fund （VCF） and Net Output of Current Fund （NOCF） were decomposed into several factors. By discussing the effects on those factors exerted by conventional measurement indexes of production performance, the conclusion was that the conventional measurement indexes of process performance and result performance could be converged into VCF and NOCF respectively. In addition, a tradeoff model of time, quality and cost was set up which was aimed to maximize NOCF with given cost. By solving this problem, the result of this model was that the current fund spent by time and quality could bring same marginal output. Furthermore, Economic Value Added （EVA） was taken as the goal function of enterprise and production system, and production fund was divided into current fund and fixed fund. And then the EVA model of production system was transformed and the coherence between NOCF and enterprise goal function was proved.