基于精益会计的企业绩效评价指标体系研究

发布时间：2018-11-24 13:02

【摘要】：随着精益生产在全球制造业的发展与推广，企业对市场的快速反应能力已成为获取竞争优势的关键要素之一，精益会计则作为精益生产的辅助管理活动推动着精益生产方式广泛应用。传统构建企业绩效评价体系着眼点于企业内部，，而精益会计理念下的企业绩效是评价各节点企业的总绩效水平。如何合理有效地利用精益会计的理念及方法，建立能够体现精益效益的绩效评价指标框架，是企业提高整体效率、提升创新力的核心。本文基于精益会计和企业绩效评价理论，对企业绩效评价指标体系的构建及评价方法的综合运用展开研究。主要分为以下三部分：第一，精益会计的时间与空间维度分析。首先从资金运动与业务流程控制研究企业经营活动的整个生命周期，分析时间效益与过程周期时间的关系；其次分析价值流中各节点企业的流程管理，以及节点企业空间维度上的价值流图改进；最后根据精益会计的时空维度，综合分析精益会计对绩效评价指标选择的影响。第二，基于精益会计建立企业绩效评价指标体系。基于精益会计的自身特点，从上游企业、核心企业、下游企业、节点企业间协作关系四个角度选择并分析绩效评价指标；提出企业绩效指标评价的思路并分析指标之间的逻辑关系，构建企业绩效评价指标体系框架；通过分析各种赋权方法的优缺点，基于精益会计整合一套适用的绩效指标赋权方法，提出计算企业绩效的流程。第三，实例研究。结合企业绩效评价框架与绩效评价方法，在实例中验证该指标体系的客观性与适用性。通过Excel辅助计算得出企业绩效水平，并针对企业绩效评价的结果提出相应的改善对策。基于精益会计的企业绩效评价指标体系立足于企业整体环境，依据价值流向考评影响企业绩效的内部与外部驱动因素。同时，综合运用多种绩效评价方法，在一定程度上减小片面使用评价方法带来的不利影响，便于客观反映企业绩效。总而言之，基于精益会计的企业绩效评价指标体系是与精益生产相适应的，其最终目标是客观、真实地反映精益企业效益。
[Abstract]:With the development and promotion of lean production in the global manufacturing industry, the rapid response ability of enterprises to the market has become one of the key elements to gain competitive advantage. Lean accounting, as an auxiliary management activity of lean production, promotes the wide application of lean production mode. The traditional construction of enterprise performance evaluation system is focused on the enterprise internal, while the lean accounting concept of enterprise performance is to evaluate the overall performance of each node of the enterprise performance level. How to utilize the concept and method of lean accounting reasonably and effectively and establish the performance evaluation index frame which can reflect the lean benefit is the core of improving the overall efficiency and improving the innovation ability of the enterprise. Based on lean accounting and enterprise performance evaluation theory, this paper studies the construction of enterprise performance evaluation index system and the comprehensive application of evaluation methods. It is mainly divided into the following three parts: first, the time and space dimension analysis of lean accounting. Firstly, the relationship between time benefit and process cycle time is analyzed from the view of fund movement and business process control. Secondly, it analyzes the process management of each node enterprise in the value flow and the improvement of the value flow graph on the spatial dimension of the node enterprise. Finally, according to the space-time dimension of lean accounting, the influence of lean accounting on the performance evaluation index selection is comprehensively analyzed. Second, the establishment of enterprise performance evaluation index system based on lean accounting. Based on the characteristics of lean accounting, this paper selects and analyzes the performance evaluation index from four angles: upstream enterprise, core enterprise, downstream enterprise and node enterprise. This paper puts forward the idea of enterprise performance index evaluation and analyzes the logical relationship between the indicators, and constructs the framework of enterprise performance evaluation index system. By analyzing the advantages and disadvantages of various weighting methods and integrating a set of suitable performance index weighting methods based on lean accounting, the process of calculating enterprise performance is put forward. Third, case study. Combined with enterprise performance evaluation framework and performance evaluation method, this paper verifies the objectivity and applicability of the index system in an example. The enterprise performance level is obtained by Excel aided calculation, and the corresponding improvement countermeasures are put forward according to the results of enterprise performance evaluation. The enterprise performance evaluation index system based on lean accounting is based on the whole enterprise environment, and the internal and external driving factors that influence the enterprise performance are evaluated according to the value flow direction. At the same time, comprehensive use of a variety of performance evaluation methods, to a certain extent to reduce the adverse impact of one-sided use of evaluation methods, easy to objectively reflect the performance of enterprises. In a word, the enterprise performance evaluation index system based on lean accounting is suitable for lean production, and its ultimate goal is to objectively and truly reflect the benefit of lean enterprise.
【学位授予单位】：天津理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.2;F272.5

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