摘要
长期以来"稳定"与"成长"的矛盾始终存在于企业的管理中.相比传统的妥协方案,有效产出会计从系统整体的视角提出了可以同时满足两个需求的双赢解.引入有效产出的观念,提出一套从产出视角对供应链进行管理的绩效指标体系,并使用商业智能技术设计并实现相应的决策支持系统并实际应用.该系统的可行性及有效性已得到实际验证.
The conflict between stability and growth has existed in companies for long. In contrast to traditional compromising solutions, Throughput Accounting （TA） offers a win-win way that meets both requirements from a systemic view. This article introduces the concept of TA and proposes a throughput-viewed metric hierarchy for supply chain management, and a relevant decision-making system is designed and implemented with Business Intelligence Technologies. The feasibility and validity of the system has been verified practically.
出处
《计算机系统应用》
2014年第11期34-40,共7页
Computer Systems & Applications
关键词
有效产出会计
制约理论
商业智能
供应链管理
绩效评价
throughput accounting
theory of constraints
business intelligence
supply chain management
performance measurement
