软科学
軟科學
연과학
Soft Science
2011年
12期
115~117
,共null页
精益生产 运营绩效 财务绩效
精益生產 運營績效 財務績效
정익생산 운영적효 재무적효
lean production; operations performance ; financial performance
通过构建精益生产、运营绩效与财务绩效之间关系的理论模型,以华南地区的118家制造企业为调查对象,利用结构方程模型对理论模型进行实证研究。研究结果发现:精益生产对财务绩效有正向的影响;精益生产通过运营绩效影响财务绩效,运营绩效在精益生产和财务绩效关系中发挥着中介作用。
通過構建精益生產、運營績效與財務績效之間關繫的理論模型,以華南地區的118傢製造企業為調查對象,利用結構方程模型對理論模型進行實證研究。研究結果髮現:精益生產對財務績效有正嚮的影響;精益生產通過運營績效影響財務績效,運營績效在精益生產和財務績效關繫中髮揮著中介作用。
통과구건정익생산、운영적효여재무적효지간관계적이론모형,이화남지구적118가제조기업위조사대상,이용결구방정모형대이론모형진행실증연구。연구결과발현:정익생산대재무적효유정향적영향;정익생산통과운영적효영향재무적효,운영적효재정익생산화재무적효관계중발휘착중개작용。
The theoretical model of the relationship between lean production, operational performance and financial performance is developed. Based on the sample of 118 manufacturing enterprises in South China, the theoretical framework is examined with SEM method. The results show that: lean production has a positive impact on financial performance; lean production impacts on financial performance through operational performance; operational performance acts as the mediator between lean production and financial performance.