摘要
近年来,国内外制造业出现了明显的服务化趋势,传统的以财务会计为指标的企业绩效评价具有片面性,不能全面考虑企业价值链对企业盈利能力,盈利潜力和盈利可持续的影响。本文在阐明了服务型制造业价值链的功能、结构、运行模型的基础上,对此价值链进行指标构建,采用模糊层次分析法提出了一个对整个服务型制造业价值链进行评估的模型,最后以戴尔公司为案例进行分析,用Matlab软件对结果进行仿真和灵敏度分析,验证了该模型的有效性和准确性。
Recent years,manufacturing industry has globally a growing trend of service.Traditional enterprise performance assessment by analyzing financial accounting can no longer reflect the influence of the value chain on the profitability,earnings potential and sustainable profitability.This paper studies the function,structure and model of the value chain in service-oriented manufacturing industry and the entire value chain by using fuzzy AHP.By taking Dell as an example,an illustrative case study on the assessment model through computer simulation(Matlab) and sensitivity analysis shows that the newly proposed assessment model is efficient and valid in assessing the value chain in the service-oriented manufacturing industry.
出处
《价值工程》
2012年第14期21-24,共4页
Value Engineering
关键词
模糊层次分析法
服务型制造业
价值链
评估
fuzzy AHP
service-oriented manufacturing industry
value chain
assessment