基于EVA的产品服务系统增值评价研究——以空分设备制造企业为例

Value-added Evaluation Model of Product Service System Based on EVA Theory——Taking Air Separation Equipment Manufacturing Enterprise as an Example

针对当今传统制造业发展面临的困境,企业可通过拓展产品附加值、构建与之适应的产品服务系统(PSS)来创造新的利润增长空间,提升竞争优势,增加企业的经济效益与环境效益,实现企业服务化转型及整个产品服务系统价值的增值。基于经济增加值(EVA)的思想,从市场价值、生产成本,价值链优势、投资成本四个层次构建PSS增值评价体系,使用多级直觉模糊综合评价分析不同类型的PSS模式价值增值能力的大小及其关键的影响因素。通过实际案例的应用来验证该方法的合理性和有效性,并针对评价结果给出了制造企业服务化转型的建议。

Due to the difficulties of traditional manufacturing today, the enterprise could expand the added value of the product and construct the adaptive product service system （PSS） to create new space for profits growth, increase the competitive advantages as well as the benefits of enterprises and environment to achieve the servitization for manufacturing enterprises and add the value of whole product service system. Based on the theory of EVA （Economic added value）, this paper constructed the PSS value - added evaluation model from four dimensions of market value, system cost, value chain advantage and investment cost, and analyzed the value - added ability of different types PSS model and its key influencing factors with using the multi - level fuzzy comprehensive evaluation. A practical case was applied to verify the model＇s rationality and validity. In the end, some suggestions were given to the servitization for manufacturing enterprises according to the evaluation results.