【摘要】：制造業(yè)作為國民經(jīng)濟(jì)的支柱產(chǎn)業(yè),隨著我國綜合國力的提高,取得了突飛猛進(jìn)的發(fā)展。但是,隨著經(jīng)濟(jì)全球化和信息時代的到來,我國的制造型企業(yè)面臨的市場環(huán)境日益嚴(yán)峻、經(jīng)營活動日益復(fù)雜。企業(yè)經(jīng)營決策作為企業(yè)管理全部工作的核心內(nèi)容,其決策方案的制定涉及企業(yè)各個經(jīng)營領(lǐng)域,決策方案的實施直接影響著企業(yè)的運營績效,決策的正確與否直接關(guān)系到企業(yè)的興衰成敗和生存發(fā)展。因此,如何制定一套高效的經(jīng)營決策方案成為制造型企業(yè)所而臨的一項重要課題。 本文在查閱了大量國內(nèi)外制造型企業(yè)經(jīng)營決策、決策分析及決策優(yōu)化等方面的相關(guān)文獻(xiàn)基礎(chǔ)上,分析了已有研究的不足,并提出了本文的研究內(nèi)容。 在本文的主要研究內(nèi)容中,首先,從制造型企業(yè)經(jīng)營管理的內(nèi)容和特征出發(fā)對經(jīng)營決策的含義進(jìn)行了界定,分析了經(jīng)營決策的主要內(nèi)容和優(yōu)化過程；針對決策的實施結(jié)果,從財務(wù)分析的角度進(jìn)行評價,分析了目前常用的財務(wù)分析主要方法。在此基礎(chǔ)上,提出了本文的研究方向。 然后,結(jié)合制造型企業(yè)的特點,分析企業(yè)經(jīng)營管理決策過程,確定了制造型企業(yè)決策方案的決策內(nèi)容。同時,針對目前基于價值的現(xiàn)代管理理念,構(gòu)建了基于經(jīng)濟(jì)增加值的決策方案財務(wù)評價指標(biāo)體系,用以評價制造型企業(yè)經(jīng)營決策方案的實施效益。 接著,文章從財務(wù)分析的角度對制造型企業(yè)經(jīng)營決策方案的實施績效進(jìn)行評價。文中引入了規(guī)則推理和模糊理論,設(shè)計出基于模糊推理的企業(yè)經(jīng)營決策方案評價與遴選機(jī)制。該機(jī)制以基于經(jīng)濟(jì)增加值的財務(wù)評價指標(biāo)體系為基礎(chǔ),對決策方案進(jìn)行了科學(xué)、全面的評價,全方位地把握了企業(yè)的財務(wù)狀況和經(jīng)營情況。 最后,著重研究了企業(yè)經(jīng)營決策方案的優(yōu)化。將數(shù)據(jù)包絡(luò)分析模型的CCR模型與C2GS2模型相結(jié)合,找出有待改進(jìn)的經(jīng)營決策方案投入指標(biāo),再利用投影調(diào)整法找出決策方案的優(yōu)化改進(jìn)空間。最后結(jié)合信息技術(shù),開發(fā)了制造型企業(yè)經(jīng)營決策方案優(yōu)化決策支持系統(tǒng),以支持本文研究成果的應(yīng)用。 本文的主要貢獻(xiàn)在于：提出了從財務(wù)分析的角度以制造型企業(yè)經(jīng)營決策方案進(jìn)行評價優(yōu)化,并構(gòu)建了一套基于經(jīng)濟(jì)增加值的決策方案財務(wù)評價指標(biāo)體系；在此基礎(chǔ)上,設(shè)計了一套基于模糊規(guī)則的決策方案評價與遴選推理機(jī)制,利用隸屬度函數(shù)與貢獻(xiàn)因子進(jìn)行加權(quán)模糊推理,實現(xiàn)了一種較為理想的不確定性推理；提出以數(shù)據(jù)包絡(luò)分析法對制造型企業(yè)的經(jīng)營決策方案進(jìn)行優(yōu)化建模,將CCR模型與C2GS2兩大模型相結(jié)合,利用投影調(diào)整法對決策方案進(jìn)行優(yōu)化調(diào)整；最后,將理論與實踐相結(jié)合,利用信息技術(shù),分析、設(shè)計并開發(fā)完成了制造型企業(yè)經(jīng)營決策方案優(yōu)化決策支持系統(tǒng)。
[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.
【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F406.72

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