基于财务信息的制造业供应链绩效评价体系

Manufacturing Supply Chain Performance Evaluation System Based on Financial Information

本文从财务角度出发,针对以往对单纯,财务指标进行绩效评价的批评,通过对财务报表中各项指标的选择和再加工,建立了一套适用于制造业供应链的绩效评价体系。在此基础上,结合熵值法和Topsis方法对指标进行后期处理,最后给出了国内钢铁行业一个实例应用。

Aimed at previous criticism of pure financial targets, this paper sets up a supply chain performance evaluation model for manufacturing industry based on financial information through selecting and processing targets from financial statement. Then the paper adopted information entropy method and Topsis method to integrate the index system. Finally, a numerical example in domestic steel industry shows the feasibility and effectiveness of the model.