价值工程
價值工程
개치공정
VALUE ENGINEERING
2014年
2期
141-142,143
,共3页
Topsis法%作业业绩%综合评价
Topsis法%作業業績%綜閤評價
Topsis법%작업업적%종합평개
Topsis method%job performance%comprehensive evaluation
作业成本法的作用不仅仅是为了近似精确计算成本,还为作业成本管理提供有力支持,以达到不断消除浪费、实现持续改善、提高客户价值,并最终实现企业战略目标。本文以Topsis法基本思想为指导,分析作业业绩综合比较评价,客观评价企业相关作业的先进性,为改进企业成本管理提供决策依据。
作業成本法的作用不僅僅是為瞭近似精確計算成本,還為作業成本管理提供有力支持,以達到不斷消除浪費、實現持續改善、提高客戶價值,併最終實現企業戰略目標。本文以Topsis法基本思想為指導,分析作業業績綜閤比較評價,客觀評價企業相關作業的先進性,為改進企業成本管理提供決策依據。
작업성본법적작용불부부시위료근사정학계산성본,환위작업성본관리제공유력지지,이체도불단소제낭비、실현지속개선、제고객호개치,병최종실현기업전략목표。본문이Topsis법기본사상위지도,분석작업업적종합비교평개,객관평개기업상관작업적선진성,위개진기업성본관리제공결책의거。
The role of job cost method is not only for approximate calculation cost, also provides strong support for the job cost management, in order to continuously eliminate waste, achieve continuous improvement and improve customer value, and finally realize enterprises' strategic objectives. This paper takes the basic idea of Topsis method as guidance, analyzes comprehensive comparative evaluation of job performance, takes objective evaluation of enterprise advancement, offers the decision basis for improving enterprise cost management.