制造业企业信息化绩效评价体系
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摘要
制造业在我国产业结构中占有举足轻重的地位,制造业信息化是我国实现新型工业化的必由之路。伴随我国制造业企业信息化进程的不断深入,信息化绩效在企业绩效中的比重越来越大,因此对信息化绩效进行有效的管理成为企业价值实现的重要任务。本文正是基于此点,通过运用绩效评价的相关理论对制造业企业信息化绩效进行评价,旨在优化制造业企业信息化绩效指标的设计方法,完善制造业企业信息化绩效评价的指标体系,进而提高制造业企业信息化绩效的管理水平。
本文共分为七个部分。第一部分为绪论.主要阐述了本文的研究的背景、意义和国内外研究现状以及研究的主要内容、方法和创新之处。第二部分为相关理论概述,其中包括基本概念和方法的介绍。第三部分是对制造业企业信息化绩效评价体系的界定。第四部分为制造业企业信息化绩效评价的指标体系。主要借鉴了平衡记分卡方法清晰的框架以及经济价值增加值中股东利益最大化和绩效棱柱中利益相关者的思想,构建了包括财务指标、利益相关者、内部流程和发展潜力四个维度的评价指标体系。第五部分为制造业企业信息化的评价标准和评价方法。根据评价体系特点划分评价标准并运用灰色模糊综合评价模型进行制造业企业信息化绩效的评价。第六部分为例证分析。运用本文提出的评价体系对某制造业企业信息化绩效进行评价,以此来验证所建立的企业信息化绩效综合评价模型的有效性和可操作性。第七部分为结论。总结了全文的主要内容并得出结论,同时揭示了研究中的不足以及对近一步的研究方向提出建议。
本选题是针对当前制造业企业信息化绩效评价指标体系不能全面反映企业信息化实施效果的问题而提出。在进行系统化的分析后,提出利用平衡计分卡、经济价值增加值和绩效棱柱三种方法结合的方式设计制造业企业信息化绩效评价的指标,优化了指标设计方法、完善了指标体系,为企业最终的信息化绩效评价提供客观依据。
Manufacturing in China's industrial structure plays a significant role; manufacturing information is the only way for China to come to new industrialization. With the deepening of the process of China's manufacturing enterprises information,performance information in an increasingly large the proportion in business performance. Therefore, effective management of the performance of information is the fundamental tasks which are came out for the enterprise value. This article be based on this point, through the theory of performance evaluation is used to evaluate manufacturing enterprise information, to optimize the method of the manufacturing enterprise information performance indicators, to improve the indicators system of manufacturing enterprise information performance evaluation and thus improve the performance of the manufacturing enterprise information management.
This paper is divided into six parts. The first part is introduction. This study focuses primarily on the background, significance research status and the main research contents, methods and innovations. The second part is related theories, including the basic concepts and methods of presentation. The third part is the definition of manufacturing enterprise information performance evaluation. The fourth part is the indicators system of manufacturing enterprise information performance evaluation, drawing a clear framework of BSC and maximizing shareholder value of EVA and the Stakeholders thought of performance prism, building the evaluation indicators system about financial indicators, stakeholders, internal processes and the development potential of four dimensions. In the part V is the evaluation criteria and method about manufacturing enterprises information performance. The evaluation criteria is divided based on the characteristics of evaluation system and the use of gray fuzzy comprehensive evaluation model evaluates manufacturing enterprises information performance. In the part VI is exemplified analyzed .The use of the evaluation system in paper presented evaluate a manufacturing enterprise information performance. In the part VII is the conclusions. It summarizes the main contents of text and concluded, at the same time, revealed the lack of research as well as taking a step forward in the research recommendations.
The paper is that against the current the manufacturing enterprise information performance evaluation system does not fully reflect the effect of the implementation of enterprise information raised. After conducting a systematic analysis, it make use of the combination three methods which are BSC、EVA and performance prism to design the indicators about manufacturing enterprise information performance, it be to optimize the designing method, perfect indicators system, give an objective basis for performance evaluation. of the enterprise finally.
本文共分为七个部分。第一部分为绪论.主要阐述了本文的研究的背景、意义和国内外研究现状以及研究的主要内容、方法和创新之处。第二部分为相关理论概述,其中包括基本概念和方法的介绍。第三部分是对制造业企业信息化绩效评价体系的界定。第四部分为制造业企业信息化绩效评价的指标体系。主要借鉴了平衡记分卡方法清晰的框架以及经济价值增加值中股东利益最大化和绩效棱柱中利益相关者的思想,构建了包括财务指标、利益相关者、内部流程和发展潜力四个维度的评价指标体系。第五部分为制造业企业信息化的评价标准和评价方法。根据评价体系特点划分评价标准并运用灰色模糊综合评价模型进行制造业企业信息化绩效的评价。第六部分为例证分析。运用本文提出的评价体系对某制造业企业信息化绩效进行评价,以此来验证所建立的企业信息化绩效综合评价模型的有效性和可操作性。第七部分为结论。总结了全文的主要内容并得出结论,同时揭示了研究中的不足以及对近一步的研究方向提出建议。
本选题是针对当前制造业企业信息化绩效评价指标体系不能全面反映企业信息化实施效果的问题而提出。在进行系统化的分析后,提出利用平衡计分卡、经济价值增加值和绩效棱柱三种方法结合的方式设计制造业企业信息化绩效评价的指标,优化了指标设计方法、完善了指标体系,为企业最终的信息化绩效评价提供客观依据。
Manufacturing in China's industrial structure plays a significant role; manufacturing information is the only way for China to come to new industrialization. With the deepening of the process of China's manufacturing enterprises information,performance information in an increasingly large the proportion in business performance. Therefore, effective management of the performance of information is the fundamental tasks which are came out for the enterprise value. This article be based on this point, through the theory of performance evaluation is used to evaluate manufacturing enterprise information, to optimize the method of the manufacturing enterprise information performance indicators, to improve the indicators system of manufacturing enterprise information performance evaluation and thus improve the performance of the manufacturing enterprise information management.
This paper is divided into six parts. The first part is introduction. This study focuses primarily on the background, significance research status and the main research contents, methods and innovations. The second part is related theories, including the basic concepts and methods of presentation. The third part is the definition of manufacturing enterprise information performance evaluation. The fourth part is the indicators system of manufacturing enterprise information performance evaluation, drawing a clear framework of BSC and maximizing shareholder value of EVA and the Stakeholders thought of performance prism, building the evaluation indicators system about financial indicators, stakeholders, internal processes and the development potential of four dimensions. In the part V is the evaluation criteria and method about manufacturing enterprises information performance. The evaluation criteria is divided based on the characteristics of evaluation system and the use of gray fuzzy comprehensive evaluation model evaluates manufacturing enterprises information performance. In the part VI is exemplified analyzed .The use of the evaluation system in paper presented evaluate a manufacturing enterprise information performance. In the part VII is the conclusions. It summarizes the main contents of text and concluded, at the same time, revealed the lack of research as well as taking a step forward in the research recommendations.
The paper is that against the current the manufacturing enterprise information performance evaluation system does not fully reflect the effect of the implementation of enterprise information raised. After conducting a systematic analysis, it make use of the combination three methods which are BSC、EVA and performance prism to design the indicators about manufacturing enterprise information performance, it be to optimize the designing method, perfect indicators system, give an objective basis for performance evaluation. of the enterprise finally.
引文
[1]郝晓玲,孙强.信息资源规划.北京:清华大学出版社,2002.55~237.
[2] C Soh and M Markus.Stregic Application of Organizational Data through Customer Relational Databases.Journal of Systems Mangement,1993(23):22~41.
[3] A Barua,B lee and A Whinston.The Calculus of Reengineering,Information Systems Research,1996(7):409~428.
[4] Jorgenson DW,Stiroh K.Compuers and Growth,Econmics of Innovation and NewTechnology, 1995(3):295~316.
[5] T Erickson,Et al.Managing Technology as a Business Strategy,Sloan management Review Spring,1990(13):73~83.
[6]张玲玲,佟仁城.企业信息系统项目综合评价指标体系研究,中国管理科学,2004(2):48~108.
[7]姚立根,冯培培,蒲源涛.EVA整合记分卡业绩评价指标体系研究,河北工程大学学报(社会科学版),2007,24(40):1~3.
[8]刘长平.制造业企业信息化成熟度评价指标体系研究,企业管理,2008,48(12):66~67.
[9]俆小平,杨小平.对企业信息化的效能研究,哈尔滨商业大学学报,2005,81(20):35~40.
[10]闵文杰,陈建明,张仲义.信息系统评价指标体系及方法的研究,铁道学,2000,10(2):20~25.
[11]祝海林,李新军,周燕萍等.制造业信息化的绩效评价,江苏工业学院学报,2007,19(1):57~60.
[12]李晓青,刘炳辉,颜全铨.企业信息化绩效评价模型应用研究,情报杂志,2008(12):59~60.
[13]制造业信息化工程重大项目管理办公室.制造业信息化指数构成方案(试行),中国制造业信息化,2003(2):30~34.
[14]陆建民.作业成本法、平衡记分卡和经济增加值的整合及应用,黄山学院学报,2006,8(6):94~96.
[15] C Soh and M Markus.How IT Creates Business Value:A Process TheorySynthesis,Proceedings of the Sixteeth International Conference on Information Systems,1995.
[16] ABarus,C.H.S lee and A.b.Whinston.The Calculus of Reengineering,Information Systems Reserch,1996(7):409~328.
[17] Nick.Using Share holder Value to Evaluate StrategicChoices,ManagementAccounting,1997(1):86.
[18] Paul and Patel.What Is Eva and How can It Help Your Company,Management Acoounting, 1997.
[19] H.S.Robinson and P.M.Carrillo.Performance management models in construction engineering organizations,Construction Innovation,2005.
[20] Geoffrion A M.An Introduction to Structured Modeling,Mnagement Science,1987(5):532~587.
[21] Jame Asern..Analysis and Design of Information Systems,McgranHill book Company,1984.
[22]冯美霞,张辉.企业信息系统成本与效益分析,统计与咨询,2003(41):24~26.
[23]袁建林,王勃琳,薛亚娟.管理信息系统经济效益评价,河北科技师范学院学报,2007(12):44~49.
[24]刘红璐,周世东,张真继.关于物流企业信息系统经济效益评价,物流技术,2007(2):46~48.
[25]崔耀东,周儒荣,廖文和.制造业信息系统应用评价研究,系统工程,2001(11):64~70.
[26]竹宇光.信息系统的经济效益分析,经济与管理,2005(10):70~71.
[27]王勇军,曹文.信息系统经济效益及其评价,企业管理,2003(1):54~56.
[28]赵保才,王勇军.信息系统的经济效益及其评价,东北电力技术,2003(1):44~47.
[29]蔡振玉.企业信息系统经济效益的评价研究,时代经贸,2007(2):11~12.
[30]聂彤彤.浅谈信息系统的成本/效益分析,企业信息化,2005(3):59~60.
[31]邹平.企业管理信息系统经济效益的系统评价方法,昆明工学院学报,1989(2):83~88.
[32]谢雪梅,王玉辉,岳春华.信息需求经济模型定量分析,长春邮电学院学报,2000(2):17~21.
[33]李宁宁.我国商业银行信息系统绩效评价研究:(硕士论文).北京:北京交通大学,2007.
[34]孙广秀.企业信息化绩效评价体系的改进研究:(硕士论文).北京:首都经济贸易大学,2008.
[35]孔令波.制造业管理型信息系统评价体系的研究:(硕士论文).云南:昆明理工大学,2006.
[36]徐英杰.制造业企业信息化评价研究:(硕士论文).沈阳:沈阳工业大学,2008.
[37]祝海林,李新军,周燕萍等.制造业信息化的绩效评价,江苏工业学院学报,2007(19):57~69
[38]王佳.制造业信息化评价指标体系研究:(硕士论文).天津:天津大学,2007.
[39]高伟.企业信息化绩效评价体系研究:(硕士论文).北京:北京交通大学,2007.
[40]储俊松.企业绩效综合评价体系研究:(硕士论文).南京:南京财经大学,2006.
[41]毕明山.电力企业信息化评价模型研究:(硕士论文).天津:天津大学,2008.
[42]马志新,鲁倩.制造业企业信息化绩效评价指标体系改进,经营与管理,2011(6):84~85.
[43]葛星,王惠芬.我国制造业企业信息化绩效的跟踪研究,商业研究,2004(14):72~72.
[44]李延锋.制造业企业信息化建设评价体系研究:(博士论文).安徽:合肥工业大学,2007.
[45]李德利,孔小利.制造业信息化系统的设计与开发,承德石油高等专科学校学报,2007(12):11~14.
[46]李家齐.物流信息系统绩效评价方法,中国物流与采购,2006(6):68~69.
[47]张建钦.制造业企业信息化绩效综合评价模型研究:(硕士论文).厦门:厦门大学,2008.
[48]王勇.企业信息化评估指标构建.http://www.lq~city.com.cn/zzyxx/xypg1.htm.2003-2-14.
[49]企业信息化成本与效益分析.http://www.wiseuc.com/zk/html/art_1161.shtml.2011-10-17.
[2] C Soh and M Markus.Stregic Application of Organizational Data through Customer Relational Databases.Journal of Systems Mangement,1993(23):22~41.
[3] A Barua,B lee and A Whinston.The Calculus of Reengineering,Information Systems Research,1996(7):409~428.
[4] Jorgenson DW,Stiroh K.Compuers and Growth,Econmics of Innovation and NewTechnology, 1995(3):295~316.
[5] T Erickson,Et al.Managing Technology as a Business Strategy,Sloan management Review Spring,1990(13):73~83.
[6]张玲玲,佟仁城.企业信息系统项目综合评价指标体系研究,中国管理科学,2004(2):48~108.
[7]姚立根,冯培培,蒲源涛.EVA整合记分卡业绩评价指标体系研究,河北工程大学学报(社会科学版),2007,24(40):1~3.
[8]刘长平.制造业企业信息化成熟度评价指标体系研究,企业管理,2008,48(12):66~67.
[9]俆小平,杨小平.对企业信息化的效能研究,哈尔滨商业大学学报,2005,81(20):35~40.
[10]闵文杰,陈建明,张仲义.信息系统评价指标体系及方法的研究,铁道学,2000,10(2):20~25.
[11]祝海林,李新军,周燕萍等.制造业信息化的绩效评价,江苏工业学院学报,2007,19(1):57~60.
[12]李晓青,刘炳辉,颜全铨.企业信息化绩效评价模型应用研究,情报杂志,2008(12):59~60.
[13]制造业信息化工程重大项目管理办公室.制造业信息化指数构成方案(试行),中国制造业信息化,2003(2):30~34.
[14]陆建民.作业成本法、平衡记分卡和经济增加值的整合及应用,黄山学院学报,2006,8(6):94~96.
[15] C Soh and M Markus.How IT Creates Business Value:A Process TheorySynthesis,Proceedings of the Sixteeth International Conference on Information Systems,1995.
[16] ABarus,C.H.S lee and A.b.Whinston.The Calculus of Reengineering,Information Systems Reserch,1996(7):409~328.
[17] Nick.Using Share holder Value to Evaluate StrategicChoices,ManagementAccounting,1997(1):86.
[18] Paul and Patel.What Is Eva and How can It Help Your Company,Management Acoounting, 1997.
[19] H.S.Robinson and P.M.Carrillo.Performance management models in construction engineering organizations,Construction Innovation,2005.
[20] Geoffrion A M.An Introduction to Structured Modeling,Mnagement Science,1987(5):532~587.
[21] Jame Asern..Analysis and Design of Information Systems,McgranHill book Company,1984.
[22]冯美霞,张辉.企业信息系统成本与效益分析,统计与咨询,2003(41):24~26.
[23]袁建林,王勃琳,薛亚娟.管理信息系统经济效益评价,河北科技师范学院学报,2007(12):44~49.
[24]刘红璐,周世东,张真继.关于物流企业信息系统经济效益评价,物流技术,2007(2):46~48.
[25]崔耀东,周儒荣,廖文和.制造业信息系统应用评价研究,系统工程,2001(11):64~70.
[26]竹宇光.信息系统的经济效益分析,经济与管理,2005(10):70~71.
[27]王勇军,曹文.信息系统经济效益及其评价,企业管理,2003(1):54~56.
[28]赵保才,王勇军.信息系统的经济效益及其评价,东北电力技术,2003(1):44~47.
[29]蔡振玉.企业信息系统经济效益的评价研究,时代经贸,2007(2):11~12.
[30]聂彤彤.浅谈信息系统的成本/效益分析,企业信息化,2005(3):59~60.
[31]邹平.企业管理信息系统经济效益的系统评价方法,昆明工学院学报,1989(2):83~88.
[32]谢雪梅,王玉辉,岳春华.信息需求经济模型定量分析,长春邮电学院学报,2000(2):17~21.
[33]李宁宁.我国商业银行信息系统绩效评价研究:(硕士论文).北京:北京交通大学,2007.
[34]孙广秀.企业信息化绩效评价体系的改进研究:(硕士论文).北京:首都经济贸易大学,2008.
[35]孔令波.制造业管理型信息系统评价体系的研究:(硕士论文).云南:昆明理工大学,2006.
[36]徐英杰.制造业企业信息化评价研究:(硕士论文).沈阳:沈阳工业大学,2008.
[37]祝海林,李新军,周燕萍等.制造业信息化的绩效评价,江苏工业学院学报,2007(19):57~69
[38]王佳.制造业信息化评价指标体系研究:(硕士论文).天津:天津大学,2007.
[39]高伟.企业信息化绩效评价体系研究:(硕士论文).北京:北京交通大学,2007.
[40]储俊松.企业绩效综合评价体系研究:(硕士论文).南京:南京财经大学,2006.
[41]毕明山.电力企业信息化评价模型研究:(硕士论文).天津:天津大学,2008.
[42]马志新,鲁倩.制造业企业信息化绩效评价指标体系改进,经营与管理,2011(6):84~85.
[43]葛星,王惠芬.我国制造业企业信息化绩效的跟踪研究,商业研究,2004(14):72~72.
[44]李延锋.制造业企业信息化建设评价体系研究:(博士论文).安徽:合肥工业大学,2007.
[45]李德利,孔小利.制造业信息化系统的设计与开发,承德石油高等专科学校学报,2007(12):11~14.
[46]李家齐.物流信息系统绩效评价方法,中国物流与采购,2006(6):68~69.
[47]张建钦.制造业企业信息化绩效综合评价模型研究:(硕士论文).厦门:厦门大学,2008.
[48]王勇.企业信息化评估指标构建.http://www.lq~city.com.cn/zzyxx/xypg1.htm.2003-2-14.
[49]企业信息化成本与效益分析.http://www.wiseuc.com/zk/html/art_1161.shtml.2011-10-17.