多阶段施诊的企业诊断效用价值研究

发布时间：2018-01-27 16:27

本文关键词： 企业诊断多阶段施诊效用价值层次分析法马尔科夫模型　出处：《广西大学》2017年硕士论文　论文类型：学位论文

【摘要】：在企业诊断的相关研究中,大部分都是针对一次性企业施诊活动展开分析,但是通过企业诊断解决受诊企业的问题,帮助受诊企业实现长期健康的发展并不是一蹴而就的,施诊者与受诊企业长期合作进行多次施诊的企业诊断模式,已经逐渐成为企业诊断的新趋势。本研究以提高企业诊断价值,促进施诊者与受诊企业长期合作为宗旨,以实现企业长期稳定的发展为目的,研究多阶段施诊的诊断过程与企业诊断效用价值的关系,从而通过企业不同施诊阶段施诊点的选择来实现企业不同施诊阶段不同效用主体下的效用价值,最终最大程度的实现企业诊断效用价值。首先通过分析现有文献,对企业一次性施诊与多阶段施诊进行了对比分析,提出多阶段施诊对企业诊断效用价值的作用及意义,提出本文的论点;其次通过效用价值的应用范畴提出效用价值应用于多阶段施诊的适用性,再通过不同施诊阶段与不同效用价值以及施诊点选择的分析提出效用价值理论在多阶段施诊的应用;再次,本文采用层次分析法对企业正向施诊的施诊点选择进行了分析并探究正向施诊效用价值的结构与成因分布,得出三方效用价值下的影响因素对企业诊断方案价值影响的组合权重,得出方案效用价值影响因素的影响力。在此基础上,对多阶段企业诊断的不同阶段下三方效用价值的权重进行分析并对多阶段企业诊断总效用价值与正向一次施诊过程的效用价值进行了对比,得出多阶段施诊的总效用价值远大于正向一次诊断,更加印证了本文提出的多阶段企业诊断的必要性和有效性。本文对企业诊断的不同施诊阶段与企业诊断效用主体、施诊效用价值之间的关系进行分析,并采用马尔可夫方法对不同阶段效用主体及效用价值的变化进行分析,构建状态转移概率矩阵,分析不同施诊阶段效用主体、效用价值的变化,确定不同施诊阶段效用主体与效用价值的变化规律;根据构建的多阶段施诊的效用价值马尔科夫方法模型确定企业诊断不同施诊阶段施诊点的选择以及不同施诊阶段施诊点选择的效用价值分析,本文的研究结论如下:在企业诊断前期阶段,施诊团队应以委托者为效用主体,从价值功能体的业务部门层确定施诊点进行企业诊断,实现企业诊断前期的委托者效用价值;在企业诊断中期,施诊团队应以受诊企业为效用主体,从价值功能体的企业层进行企业诊断,实现企业诊断中期的企业价值;在企业诊断后期,施诊团队应以施诊者为效用主体,以实现受诊企业长期健康发展为目的,从价值功能体的产业层进行企业诊断,实现企业诊断后期施诊团队的专家价值;通过以上三阶段的逐步进行,最大化实现整个企业诊断过程的效用价值。
[Abstract]:In the related research of enterprise diagnosis, most of them are based on the one-off enterprise diagnosis activities, but through the enterprise diagnosis to solve the problem of the enterprise. It is not easy to help the enterprises to realize the long-term healthy development. The purpose of this study is to improve the diagnostic value of enterprises, to promote the long-term cooperation between the clients and the enterprises, and to achieve the long-term and stable development of enterprises. This paper studies the relationship between the diagnosis process of multi-stage diagnosis and the utility value of enterprise diagnosis, so as to realize the utility value under different utility subjects of different stages of diagnosis through the selection of diagnostic points in different stages of diagnosis. Finally, the utility value of enterprise diagnosis is realized to the greatest extent. Firstly, through the analysis of the existing literature, the one-off diagnosis and multi-stage diagnosis are compared and analyzed. The paper puts forward the function and significance of multi-stage diagnosis to the utility value of enterprise diagnosis, and puts forward the argument of this paper. Secondly, the applicability of utility value in multi-stage diagnosis is put forward through the application category of utility value. Secondly, the application of utility value theory in multi-stage diagnosis is put forward through the analysis of different stages and different utility values and the selection of diagnostic points. Thirdly, this paper uses AHP to analyze the selection of positive diagnosis points and explore the structure and distribution of the utility value of forward diagnosis. The influence factors of tripartite utility value on the combined weight of the impact on the value of the enterprise diagnosis scheme, and the influence of the influence factors on the value of the scheme utility. On this basis. This paper analyzes the weight of the three-way utility value in different stages of multi-stage enterprise diagnosis, and compares the total utility value of multi-stage enterprise diagnosis with the utility value of positive one-visit diagnosis process. It is concluded that the total utility value of multistage diagnosis is much greater than that of positive single diagnosis. This paper also proves the necessity and effectiveness of multi-stage enterprise diagnosis. This paper analyzes the relationship between the different stages of enterprise diagnosis and the utility subject of enterprise diagnosis and the value of diagnosis utility. And use Markov method to analyze the change of utility subject and utility value in different stages, construct the probability matrix of state transfer, and analyze the change of utility subject and utility value in different stages of diagnosis. Determine the changes of utility subject and utility value in different stages of diagnosis; According to the utility value of multi-stage diagnosis, Markov method model is used to determine the selection of service points in different stages of diagnosis and the utility value analysis of selection of points in different stages of diagnosis. The conclusions of this paper are as follows: in the early stage of enterprise diagnosis, the client should be regarded as the main body of utility, and the diagnosis point should be determined from the level of business department of value function. To realize the utility value of entrustment in the early stage of enterprise diagnosis; In the middle stage of enterprise diagnosis, the diagnostic team should take the enterprise under diagnosis as the main body of utility, carry out the enterprise diagnosis from the enterprise level of value function body, and realize the enterprise value in the middle period of enterprise diagnosis. In the later stage of enterprise diagnosis, the diagnostic team should take the client as the main body of utility, and make the diagnosis of the enterprise from the industrial level of the value function body in order to realize the long-term healthy development of the enterprise under consultation. To realize the expert value of the diagnostic team in the later period of enterprise diagnosis; Through the three stages above, the utility value of the whole enterprise diagnosis process is maximized.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272

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