价值网绩效评价指标体系及模型的建立

【作者】 李昕；

【导师】 周颖；

【作者基本信息】 大连理工大学 ， 会计学， 2005， 硕士

【摘要】 电子商务时代企业经营日益国际化,企业的成熟周期越来越短,市场竞争也越来越激烈。在这个大环境下,企业的生存与发展不仅取决于企业自身的努力,也取决于它与上下游企业和客户的关系。竞争的层次也由单一企业的竞争转化为企业价值网的竞争。 实施价值网业务模式能够不断增加企业价值,这是企业获得价值最大化的有效途径,也是企业提高综合竞争能力的重要手段。然而,什么样的价值网才是有效的,具有竞争力的,这就需要有相应的评价体系,使企业能够了解价值网的实施状况,并分析问题所在,从而进行改进,促进评价体系的完善。但目前价值网绩效评价模型、方法、指标体系等还没有定论,因此有必要开展这方面的研究。 本文的研究重点就是如何建立一个科学合理的价值网绩效评价指标体系,最终得到价值网的综合绩效评价模型。 本文在回顾现有绩效评价理论的现状之后,指出了现有研究存在的问题,并提出了价值网绩效评价研究时的总体思路和技术路线。明确价值网的含义及特点,并利用电子商务挖掘价值网中的潜在价值,阐述价值网模式下实现企业价值增长的运行机理。在研究价值网的价值创造的基础上,着重分析了影响价值网绩效评价的因素,应用平衡记分卡的原理,并结合价值网绩效评价的特点,提出了价值网绩效记分卡,试图从一个新的角度研究价值网绩效评价问题,主要从客户、信息、业务运营和财务四个方面建立了评价指标体系,并运用层次分析法,构建出价值网绩效评价模型。本文最后选取了最有代表性的两家公司,进行实际计算和结果分析,验证了该评价模型的合理性和可行性。 本文设计的价值网绩效评价指标体系及模型,能够对价值网实施的效果做出评价,以便决策者及时了解价值网实施的整体状况。更重要的是,实施价值网的企业不仅成为受益者,而且在我国加入世贸后能够成为与国外竞争者相抗衡的开拓者,因此该模型对于管理者进行企业价值管理具有实践意义。更多还原

【Abstract】 In the E-commerce age, enterprise management internationalizes increasingly, the mature period of enterprise is more and more short, and the competition of market is more and more vigorous too. So the existence and development of the enterprise depends on not only its own efforts, but also the relationship of other enterprises and customers. The form of competition has changed into the Value Net of enterprise.Enterprise can increase its value through carrying out the Value Net mode. This is an important way that the enterprise acquires the value to maximize and improves the ability of competition. However, What Value Net is competitive? Accordingly it needs the relevant evaluation system. The enterprise can realize the operating situation of the Value Net and analyze the problem, and improve the evaluation system. But until now the model, method and indexes system of the evaluation is not discussed with a conclusion, so it is necessary to study the field.The focal point of this study is how to establish a reasonable indexes system of Value Net’s performance evaluation and construct the model of performanceevaluation.This paper points out the problem which current research exists, after looking back the theory of performance evaluation, and puts forward the technique route of the study. Making sure the meaning and characteristics of Value Net, the paper thinks that E-commerce unlocks hidden profits, and sets forth the theory of value increase in Value Net. Analyzing the factors of evaluation, the paper uses the theory of balanced scorecard and combines with the characteristics of performance evaluation to give Performance of Value Net—Scorecard, establishing the evaluation indexes system which consists of four aspects: finance, customer, information and operation, and constructing a model of Value Net’s performance evaluation with the method of Analytic Hierarchy Process. Finally, the essay chooses two representative companies, calculating and analyzing the results to verify the feasibility of the model.The indexes system and model can evaluate the effect of Value Net. The more important thing is that the enterprise with the mode become not only beneficiary, also the exploiter who can fight back with the foreigner after entering the WTO, so the model has the significance in value management for the manager.更多还原