【摘要】 基于集成企业资源计划提出了作业价值柔性管理定义,以经济增加值结合现金流量管理为作业价值柔性管理的控制目标,运用预算差异分析方法得到了作业价值柔性管理需要响应的关键变量及合理作业执行定量化策略,通过信息耦合模型设计得到了定量策略的求解方法,通过实例演示了作业价值柔性管理的决策过程。结果显示,合理的作业技术选择策略能够响应环境变化,在实现价值目标的过程中使作业价值显示出动态柔性特征,同时作业价值柔性管理的定量策略还可为作业外包提供决策支持。更多还原

【Abstract】 Activity-value-flexibility management ( AVFM) is defined in the background of integrated enterprise resources planning. By using EVA and net-cash-flow control as managerial objectives, crucial parameters and rational quantity range for AVFM tactics are developed for decision making. A coupled activity information process on integrated ERP is designed for the solutions of rational AVFM tactics. An example is given for the AVFM. Numerical results show that rational activity technique choice could respond to the variations of supply chain and drive activity flexible characteristics in realizing expected value added objective. Besides, rational tactics for AVFM could support activity outsourcing decision making as well.更多还原