代工生产企业的生产物流绩效评价研究

发布时间：2018-05-10 06:14

本文选题：物流绩效 + 平衡记分卡　；参考：《中国海洋大学》2014年硕士论文

【摘要】：生产物流作为现代物流的一个重要组成部分越来越受到制造类企业的重视。更多的企业将生产的工序例如组装、检测、出厂等与物流管理中的物料运输、采购、准时制等相结合，优化整个生产制造的物流流程。另一方面，代工企业近年来的发展迅速，它的生产状况直接影响着供应链下游企业的发展。我国作为代工加工和出口加工的主要国家之一，代工企业的市场地位非常重要，对于代工企业的生产物流绩效研究有助于提高我国代工企业的生产效率。所以，代工企业生产物流绩效评价体系的建立能够更加清楚的了解代工企业的生产水平，对于我国代工企业的生产物流绩效整体水平的考察有重要的理论和现实意义。本文首先对物流绩效评价理论和代工企业定义和外延进行了探讨，对KPI和平衡记分卡的构建方法和理念进行了简单的介绍，它们是全文的基础理论和概念，分析了物流绩效评价的内涵、特点和意义等；之后又从KPI和BSC的角度出发，研究了这两种评价体系构建理论的原则、框架等内容；在理论的基础上介绍了代工企业的发展状况和其生产物流的特点，研究和阐述了代工生产型企业的生产物流系统特点。其次，结合代工企业的精益生产的特点，按照代工企业的一般发展目标，，采用BSC的构建和评价方法，分别从成本视角（7个）、生产视角（5个）、流程视角（5个）、学习与成长视角（4个）构建相应的生产物流绩效评价体系，并按照模糊综合评价法选择资产报酬率、订单完成率、准时交货率、员工在职率等指标纳入各个评价体系。评价体系构建完成后，通过熵权法计算出各个层次的评价指标的权重，按照平衡记分卡的要求和流程可以对代工企业的生产物流绩效进行评价。在此基础上，本文选择CCL企业作为实例进行分析，分析该企业2012年生产流程优化后的生产物流绩效情况，分别从长期（平衡记分卡）和短期（数据包络分析）发展来分析CCL企业的生产物流绩效情况，计算出各个指标的得分和排序，生产效率和生产资产回报率明显提高，结果显示大多数的指标有明显的改善，说明生产流水线重组后的生产物流绩效也得到了优化，新的生产流水线可以满足企业的代工生产需求。该评价体系的结论促使代工企业将生产物流发展成为战略性活动，并为代工生产型企业甚至是各类生产企业绩效考评提供一种科学的管理方法，希望能对企业具体的运营、管理过程提供参考。
[Abstract]:As an important part of modern logistics, manufacturing enterprises pay more and more attention to production logistics. More enterprises combine production processes such as assembly, inspection, factory leaving with material transportation, procurement, punctuality and so on in logistics management to optimize the logistics process of the whole production and manufacture. On the other hand, the contract industry has developed rapidly in recent years, and its production situation directly affects the development of the downstream enterprises in the supply chain. As one of the main countries of contract processing and export processing, the market position of contract manufacturing enterprises is very important. The research on the production logistics performance of contract enterprises is helpful to improve the production efficiency of contract enterprises in China. Therefore, the establishment of production logistics performance evaluation system of contract manufacturing enterprises can understand the production level of contract enterprises more clearly, which has important theoretical and practical significance for the inspection of the overall level of production logistics performance of contract manufacturing enterprises in China. In this paper, the theory of logistics performance evaluation and the definition and extension of contract manufacturing enterprises are discussed, and the construction methods and concepts of KPI and balanced Scorecard are briefly introduced, which are the basic theories and concepts of the full text. This paper analyzes the connotation, characteristics and significance of logistics performance evaluation, and then from the point of view of KPI and BSC, studies the principles and framework of the construction theory of these two evaluation systems. On the basis of the theory, this paper introduces the development of contract manufacturing enterprises and the characteristics of their production logistics, and studies and expounds the characteristics of the production logistics system of contract manufacturing enterprises. Secondly, combined with the characteristics of lean production in contract manufacturing enterprises, according to the general development objectives of contract manufacturing enterprises, the construction and evaluation method of BSC is adopted. From the perspective of cost (7), production (5), process (5), learning and growth (4), the performance evaluation system of production logistics is constructed, and the asset return rate and order completion rate are selected according to the fuzzy comprehensive evaluation method. On-time delivery rate, employee incumbency and other indicators into each evaluation system. After the construction of the evaluation system, the weight of the evaluation index is calculated by entropy weight method. According to the requirements and process of the balanced scorecard, the performance of the production logistics of the contract manufacturing enterprises can be evaluated. On this basis, this paper chooses CCL enterprise as an example to analyze the production logistics performance of the enterprise after the optimization of production process in 2012. From the long-term (balanced Scorecard) and the short-term (data Envelopment Analysis) development to analyze the production logistics performance of CCL enterprises, calculate the score and ranking of each index, production efficiency and return on production assets significantly improved. The results show that most of the indexes have been improved obviously, which indicates that the performance of production logistics after the reorganization of production line has been optimized, and the new production line can meet the needs of contract production of enterprises. The conclusion of the evaluation system urges contract manufacturing enterprises to develop production logistics into strategic activities, and provides a scientific management method for contract manufacturing enterprises and even all kinds of production enterprises, hoping to operate the enterprises concretely. Management process provides reference.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F252;F425

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