基于价值链会计的船舶企业绩效评价研究

Research on Performance Evaluation of Ship Enterprises Based on Value Chain Accounting

基于船舶行业呈现出加强产业链协作的趋势,运用价值链会计的绩效评价方法,从内部价值链、横向价值链、纵向价值链三个维度构建船舶企业绩效评价指标体系,采用层次分析法确定指标权重,并结合船舶企业A近五年的实际经营情况进行案例研究分析。研究结果显示,内部价值链在三个维度中占比最大,是价值驱动的关键;横向价值链和纵向价值链比重相当,三个维度共同影响绩效评价情况。对此,船舶企业绩效评价除应注重内部财务及非财务指标,还应合理考量与上下游企业的竞争合作关系,通过加强产业链协同促进产业链增值。

Based on the trend of strengthening industrial chain collaboration in the shipbuilding industry,the author uses the performance evaluation method of value chain accounting to construct a performance evaluation index system for shipbuilding enterprises from three dimensions,namely,internal value chain,horizontal value chain,and vertical value chain.Then,the author uses The Analytic Hierarchy Process(AHP)to determine the weight of the indicators.Finally,the author conducts a case study based on the actual operating conditions of a shipbuilding company in the past five years.The study found that the internal value chain accounts for the largest proportion among the three dimensions and is the key driver of value.The proportion of horizontal and vertical value chains is comparable,and the three dimensions jointly affect performance evaluation.Therefore,in addition to focusing on internal financial and non-financial indicators,the performance evaluation of shipbuilding enterprises should also reasonably attach importance to the competitive and cooperative relationships with upstream and downstream enterprises,promoting appreciation of the industrial chain by strengthening the synergy of the industrial chain.