【摘要】：隨著精益生產(chǎn)在全球制造業(yè)的發(fā)展與推廣，企業(yè)對(duì)市場(chǎng)的快速反應(yīng)能力已成為獲取競(jìng)爭(zhēng)優(yōu)勢(shì)的關(guān)鍵要素之一，精益會(huì)計(jì)則作為精益生產(chǎn)的輔助管理活動(dòng)推動(dòng)著精益生產(chǎn)方式廣泛應(yīng)用。傳統(tǒng)構(gòu)建企業(yè)績(jī)效評(píng)價(jià)體系著眼點(diǎn)于企業(yè)內(nèi)部，而精益會(huì)計(jì)理念下的企業(yè)績(jī)效是評(píng)價(jià)各節(jié)點(diǎn)企業(yè)的總績(jī)效水平。如何合理有效地利用精益會(huì)計(jì)的理念及方法，建立能夠體現(xiàn)精益效益的績(jī)效評(píng)價(jià)指標(biāo)框架，是企業(yè)提高整體效率、提升創(chuàng)新力的核心。 本文基于精益會(huì)計(jì)和企業(yè)績(jī)效評(píng)價(jià)理論，對(duì)企業(yè)績(jī)效評(píng)價(jià)指標(biāo)體系的構(gòu)建及評(píng)價(jià)方法的綜合運(yùn)用展開(kāi)研究。主要分為以下三部分： 第一，精益會(huì)計(jì)的時(shí)間與空間維度分析。首先從資金運(yùn)動(dòng)與業(yè)務(wù)流程控制研究企業(yè)經(jīng)營(yíng)活動(dòng)的整個(gè)生命周期，分析時(shí)間效益與過(guò)程周期時(shí)間的關(guān)系；其次分析價(jià)值流中各節(jié)點(diǎn)企業(yè)的流程管理，以及節(jié)點(diǎn)企業(yè)空間維度上的價(jià)值流圖改進(jìn)；最后根據(jù)精益會(huì)計(jì)的時(shí)空維度，綜合分析精益會(huì)計(jì)對(duì)績(jī)效評(píng)價(jià)指標(biāo)選擇的影響。 第二，基于精益會(huì)計(jì)建立企業(yè)績(jī)效評(píng)價(jià)指標(biāo)體系。基于精益會(huì)計(jì)的自身特點(diǎn)，從上游企業(yè)、核心企業(yè)、下游企業(yè)、節(jié)點(diǎn)企業(yè)間協(xié)作關(guān)系四個(gè)角度選擇并分析績(jī)效評(píng)價(jià)指標(biāo)；提出企業(yè)績(jī)效指標(biāo)評(píng)價(jià)的思路并分析指標(biāo)之間的邏輯關(guān)系，構(gòu)建企業(yè)績(jī)效評(píng)價(jià)指標(biāo)體系框架；通過(guò)分析各種賦權(quán)方法的優(yōu)缺點(diǎn)，基于精益會(huì)計(jì)整合一套適用的績(jī)效指標(biāo)賦權(quán)方法，提出計(jì)算企業(yè)績(jī)效的流程。 第三，實(shí)例研究。結(jié)合企業(yè)績(jī)效評(píng)價(jià)框架與績(jī)效評(píng)價(jià)方法，，在實(shí)例中驗(yàn)證該指標(biāo)體系的客觀性與適用性。通過(guò)Excel輔助計(jì)算得出企業(yè)績(jī)效水平，并針對(duì)企業(yè)績(jī)效評(píng)價(jià)的結(jié)果提出相應(yīng)的改善對(duì)策。 基于精益會(huì)計(jì)的企業(yè)績(jī)效評(píng)價(jià)指標(biāo)體系立足于企業(yè)整體環(huán)境，依據(jù)價(jià)值流向考評(píng)影響企業(yè)績(jī)效的內(nèi)部與外部驅(qū)動(dòng)因素。同時(shí)，綜合運(yùn)用多種績(jī)效評(píng)價(jià)方法，在一定程度上減小片面使用評(píng)價(jià)方法帶來(lái)的不利影響，便于客觀反映企業(yè)績(jī)效。總而言之，基于精益會(huì)計(jì)的企業(yè)績(jī)效評(píng)價(jià)指標(biāo)體系是與精益生產(chǎn)相適應(yīng)的，其最終目標(biāo)是客觀、真實(shí)地反映精益企業(yè)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.
【學(xué)位授予單位】：天津理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.2;F272.5

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