面向财物分析的制造型企业经营决策方案优化研究

发布时间：2018-10-17 12:21

【摘要】：制造业作为国民经济的支柱产业,随着我国综合国力的提高,取得了突飞猛进的发展。但是,随着经济全球化和信息时代的到来,我国的制造型企业面临的市场环境日益严峻、经营活动日益复杂。企业经营决策作为企业管理全部工作的核心内容,其决策方案的制定涉及企业各个经营领域,决策方案的实施直接影响着企业的运营绩效,决策的正确与否直接关系到企业的兴衰成败和生存发展。因此,如何制定一套高效的经营决策方案成为制造型企业所而临的一项重要课题。本文在查阅了大量国内外制造型企业经营决策、决策分析及决策优化等方面的相关文献基础上,分析了已有研究的不足,并提出了本文的研究内容。在本文的主要研究内容中,首先,从制造型企业经营管理的内容和特征出发对经营决策的含义进行了界定,分析了经营决策的主要内容和优化过程；针对决策的实施结果,从财务分析的角度进行评价,分析了目前常用的财务分析主要方法。在此基础上,提出了本文的研究方向。然后,结合制造型企业的特点,分析企业经营管理决策过程,确定了制造型企业决策方案的决策内容。同时,针对目前基于价值的现代管理理念,构建了基于经济增加值的决策方案财务评价指标体系,用以评价制造型企业经营决策方案的实施效益。接着,文章从财务分析的角度对制造型企业经营决策方案的实施绩效进行评价。文中引入了规则推理和模糊理论,设计出基于模糊推理的企业经营决策方案评价与遴选机制。该机制以基于经济增加值的财务评价指标体系为基础,对决策方案进行了科学、全面的评价,全方位地把握了企业的财务状况和经营情况。最后,着重研究了企业经营决策方案的优化。将数据包络分析模型的CCR模型与C2GS2模型相结合,找出有待改进的经营决策方案投入指标,再利用投影调整法找出决策方案的优化改进空间。最后结合信息技术,开发了制造型企业经营决策方案优化决策支持系统,以支持本文研究成果的应用。本文的主要贡献在于：提出了从财务分析的角度以制造型企业经营决策方案进行评价优化,并构建了一套基于经济增加值的决策方案财务评价指标体系；在此基础上,设计了一套基于模糊规则的决策方案评价与遴选推理机制,利用隶属度函数与贡献因子进行加权模糊推理,实现了一种较为理想的不确定性推理；提出以数据包络分析法对制造型企业的经营决策方案进行优化建模,将CCR模型与C2GS2两大模型相结合,利用投影调整法对决策方案进行优化调整；最后,将理论与实践相结合,利用信息技术,分析、设计并开发完成了制造型企业经营决策方案优化决策支持系统。
[Abstract]:As the pillar industry of national economy, manufacturing industry has made great progress with the development of our country's comprehensive national strength. However, with the coming of economic globalization and information age, the market environment of manufacturing enterprises in our country is becoming increasingly severe, and the management activities are becoming more and more complex. As the core content of the whole work of enterprise management, the decision making scheme of the enterprise involves various business fields, and the implementation of the decision plan has a direct impact on the operation performance of the enterprise. Whether the decision is correct or not is directly related to the success or failure of the enterprise and its survival and development. Therefore, how to make a set of efficient management decision-making scheme is an important subject for manufacturing enterprises. On the basis of consulting a large number of domestic and foreign documents on the management decision, decision analysis and decision optimization of manufacturing enterprises at home and abroad, this paper analyzes the shortcomings of the existing research, and puts forward the research contents of this paper. In the main contents of this paper, firstly, the meaning of business decision is defined from the content and characteristics of the management of manufacturing enterprises, and the main content and optimization process of business decision are analyzed. From the angle of financial analysis, this paper analyzes the main methods of financial analysis. On this basis, the research direction of this paper is put forward. Then, according to the characteristics of manufacturing enterprises, the decision-making process of enterprise management is analyzed, and the decision content of the decision scheme of manufacturing enterprises is determined. At the same time, aiming at the modern management concept based on value, the financial evaluation index system of decision scheme based on economic added value is constructed to evaluate the implementation benefit of the decision making scheme of manufacturing enterprise. Then, the paper evaluates the performance of the decision-making scheme of manufacturing enterprises from the angle of financial analysis. In this paper, rule reasoning and fuzzy theory are introduced, and the evaluation and selection mechanism of enterprise management decision scheme based on fuzzy reasoning is designed. Based on the index system of financial evaluation based on economic added value, this mechanism has carried on scientific and comprehensive evaluation to the decision-making scheme, and grasped the financial situation and management situation of the enterprise in all directions. Finally, the optimization of enterprise management decision-making scheme is studied emphatically. The CCR model of the data envelope analysis model is combined with the C2GS2 model to find out the input index of the business decision scheme to be improved, and then the projection adjustment method is used to find out the optimization and improvement space of the decision plan. Finally, an optimal decision support system is developed to support the application of the research results. The main contributions of this paper are as follows: from the angle of financial analysis, this paper puts forward a set of financial evaluation index system based on economic added value to evaluate and optimize the management decision scheme of manufacturing enterprises, and on this basis, A decision scheme evaluation and selection reasoning mechanism based on fuzzy rules is designed. A more ideal uncertain reasoning is realized by using membership function and contribution factor to carry out weighted fuzzy reasoning. In this paper, a data envelopment analysis method is proposed to optimize the decision making scheme of manufacturing enterprises. The CCR model is combined with the C2GS2 model, and the projection adjustment method is used to optimize and adjust the decision scheme, and finally, the theory and practice are combined. By means of information technology, a decision support system for optimization of business decision scheme of manufacturing enterprises is designed and developed.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.72

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