流程企业内部资源价值流三维动态分析模型研究

Study on Construction of Resource Value Flow Three Dimensional Dynamic Model in Process Enterprises

随着MFCA核算理论的完善,资源价值流分析在过程控制和整体规划方面得以发展,由于现有研究聚焦于静态分析,缺少动态性的、预测性的分析,严重影响了资源价值流管理参与企业决策的功能。基于此,文章以流程制造企业为例,将资源价值流管理与PDCA循环管理模式和反馈控制管理模式相结合,将企业运营机制划分为"过程控制—部门管理—企业管理"三级辖区,探究各级辖区调控中心的设定规律并由此建立企业内部资源价值信息的啮合式动态分析模型。由此,探究各层级辖区的价值信息传递模式,构建起企业内部资源价值流的动态分析模型,并对该动态模型的预测功能进行分析。该模型的构建为企业资源价值流分析提供了具有动态性和预测性的方向,为企业的资源价值信息管理提供了新的方法。

With the improvement of MFCA, resource value flow Because the current achievements in the research focus on static gets development in process control and comprehensive plan. analysis and its lack of dynamic and predictive analysis, the efficiency of accounting to participate in the activities of business decisions is severely weakened. Thus, based on the process of manufacturing enterprises, we divide internal operating mechanism of enterprises into three parts： process-control, department- management and enterprise-management, which are combinations of resource value flow management, PDCA cycle management model and feedback control management mode. Besides, we explore the standard that how we can set the control center in each part. Then we build an interlocking dynamic analysis model of enterprise internal resources value information stream. Next, we build a dynamic analysis model of enterprise internal resources value stream through exploring the way to transfer value information into each part and discuss the predictive fimction of the dynamic analysis model. This paper provides an available new method for resource value management within the enterprise.