私人定制模式服装企业供应链绩效评价体系研究

【作者】 张明；

【导师】 范英杰；

【作者基本信息】 青岛大学 ， 会计硕士（专业学位）， 2018， 硕士

【摘要】 纺织服装行业作为我国传统产业,经历了长期的发展历程,但其发展往往受到外部经济环境的影响。作为劳动密集型产业,随着劳动力价格的上升,企业在用工方面的成本也日益增加,原材料、人口红利的优势日渐下降,中国的纺织服装业正面临着严峻的产业转型升级的问题。实践证明,社会经济的发展往往伴随着商业模式的转变,越来越多的服装企业开始寻求商业模式的转变。例如以男士西服为主打品牌的希努尔将产品市场细分为高端定制、婚庆系列、休闲系列等,以占领更多市场份额。由此可见,私人定制等新型的商业模式进入企业战略范畴。商业模式的转变,企业如何更加准确的了解自身的生产经营情况,显然传统的评价方式已经不适合运用到新型的商业模式中。为了能够更好的对服装企业新型商业模式下绩效进行评价,本文总结了国内外目前绩效评价的方法,结合平衡计分卡模型,重新构建了针对私人定制模式的供应链绩效评价体系。本文主要运用文献研究和案例研究方法。首先,结合服装行业现状,第三章对服装行业供应链绩效评价体系进行了构建,评价体系根据三个供应链主体分为三个方面:一是内部供应链绩效评级体系,二是供应商绩效评价体系,三是第三方物流企业绩效评价体系。其次,本文以报喜鸟集团为例,了解了其基本情况、主要战略模式、生产管理等方面的情况后,结合平衡计分卡,第四章详细构建了报喜鸟集团三个体系与其递阶层次结构。再者,第五章运用层次分析法,重点构造报喜鸟集团内部供应链绩效评级体系,进行了判断矩阵构造、权重计算和一致性检验等过程。最后,以财务角度为出发点,计算和分析的报喜鸟集团的财务综合评价值,并结合其实际情况进行了体系实用性分析。总结来讲,文章行文结构是先进行行业体系构建,再根据企业情况进行具体体系指标的设计,应用环节是对私人定制模式企业供应链绩效评价体系提出以层次分析法进行数据补充和评价示范。更多还原

【Abstract】 As a traditional industry in China,the textile and clothing industry has experienced a long period of development,but its development is often influenced by the external economic environment.As a labor-intensive industries,with the rise in the price of labor,enterprises in terms of labor costs are increasing,raw materials,the advantage of demographic dividend is waning,China’s textile and clothing industry is facing the severe industrial transformation and upgrading of the problem.It has been proved that the development of social economy often accompanies the change of business model,and more and more garment enterprises are seeking the transformation of business model.For example,the men’s suit for the main brand of the product market segment into high-end customization,wedding series,leisure series and so on,to occupy more market share.Thus,the new business model,such as private customization,has entered the corporate strategy category.The transformation of business model and how enterprises understand their production and operation more accurately are obviously not suitable for the new business model.In order to be able to better evaluate the performance of clothing enterprises under the new business model,this paper summarizes the current performance evaluation methods both at home and abroad,combined with the balanced scorecard model,rebuild the for private custom pattern of supply chain performance evaluation system.This paper mainly uses literature research and case study method.First,together with the present situation of garment industry,the third chapter of building,the apparel industry supply chain performance evaluation system of the evaluation system based on three main body of supply chain is divided into three aspects: one is the internal supply chain performance rating system,the second is the supplier performance evaluation system,three is the third party logistics enterprise performance evaluation system.Secondly,taking bono group as an example,to understand the basic situation,the main strategic mode,production management,combined with the balanced scorecard,the fourth chapter in detail to build the system of bono group three and its class hierarchy.In addition,the fifth chapter uses the analytic hierarchy process to construct the internal supply chain performance rating system,and the process of judging matrix construction,weight calculation and consistency checking is carried out.Finally,based on the financial Angle,the paper calculates and analyzes the financial comprehensive evaluation value of the news bird group,and makes a practical analysis based on the actual situation.Summary,the paper writing structure is built to industry system,and for the design of specific index system according to the enterprise situation,the application is for private custom pattern enterprise supply chain performance evaluation system is put forward to supplement data and evaluation on the analytic hierarchy process model.更多还原