| 基于财务信息的制造业供应链绩效评价体系 |
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| 引用本文： | 徐志如,刘相辰,王道平. 基于财务信息的制造业供应链绩效评价体系[J]. 中国会计电算化, 2009, 0(21): 120-123 |
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| 作者姓名： | 徐志如 刘相辰 王道平 |
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| 作者单位： | 北京科技大学经济管理学院,中国北京100083 |
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| 基金项目： | 国家自然科学基金课题（70872010）;国家科委软课题研究项目（z07090500550712）. |
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| 摘 要： | 本文从财务角度出发,针对以往对单纯,财务指标进行绩效评价的批评,通过对财务报表中各项指标的选择和再加工,建立了一套适用于制造业供应链的绩效评价体系。在此基础上,结合熵值法和Topsis方法对指标进行后期处理,最后给出了国内钢铁行业一个实例应用。
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| 关 键 词： | 供应链制造业 绩效评价 财务信息 |
Manufacturing Supply Chain Performance Evaluation System Based on Financial Information |
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| XU Zhi-ru,LIU Xiang-chen,WANG Dao-ping. Manufacturing Supply Chain Performance Evaluation System Based on Financial Information[J]. , 2009, 0(21): 120-123 |
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| Authors: | XU Zhi-ru LIU Xiang-chen WANG Dao-ping |
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| Affiliation: | (School of Economics and Management in University of Science and Technology Beijing, Beijing 100083, China) |
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| Abstract: | Aimed at previous criticism of pure financial targets, this paper sets up a supply chain performance evaluation model for manufacturing industry based on financial information through selecting and processing targets from financial statement. Then the paper adopted information entropy method and Topsis method to integrate the index system. Finally, a numerical example in domestic steel industry shows the feasibility and effectiveness of the model. |
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| Keywords: | Supply Chain Manufacturing Performance Evaluation Financial Information |
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