【摘要】 企业实施先进制造系统项目的主要目的在于提高企业竞争优势,因此先进制造系统的评价理论与方法必须从财务指标导向转变为战略效益导向,评价的内容应从经济价值扩展到能力价值,评价的视野应从特定的产品或技术扩大到产品、技术和市场未来的变化。本文系统总结、优化了先进制造系统投资评价主要环节与要素,并使用一个算例对评价方法进行了验证。更多还原

【Abstract】 Advanced manufacturing system is aimed at enhancing the enterprise’s competitive advantage,so its evaluation should,theoretically and practically,be based on strategic benefits instead of financial indexes,and the evaluation scope should extend from economic value to competence value.Also,the objects to be evaluated should include not only specific products or technologies,but also the future change of product,technology and market.On the basis of analyzing the main factors of AMT project evaluation,the paper puts forward a framework and illustrates the evaluation method.更多还原