论文标题:先进制造技术项目投资评价研究
Research on Investment Desion of Advanced Manufacturing Technology Item
论文作者
论文导师 方淑芬,论文学位 博士,论文专业 机械设计及理论
论文单位 燕山大学,点击次数 103,论文页数 152页File Size6246k
2006-05-01论文网 http://www.lw23.com/lunwen_684964872/
AMT;ABC;Strategy intangible benefits;Measured in money;Risk Evaluation
采用先进制造技术是世界经济一体化和市场需求个性化发展的要求。先进制造技术项目的最突出优点在于其拥有广泛的无形效益,因此项目评价是一个非常棘手而又非常重要的问题。正确评价先进制造项目的效益,对获得准确决策具有极其重要的作用。本文结合河北省软科学项目《先进制造技术项目的战略选择与投资决策研究》工作,在对国内外文献进行充分的分析与评述之后,重点对先进制造技术项目的综合评价方法进行了研究。本文主要进行了如下研究工作: 本文建立了先进制造技术项目评价体系。提出了经济评价、战略无形效益评价、风险评价的框架,解决了以往评价只注重经济评价,或是分别对其评价的问题,建立了一套综合的、完整的评价体系,为进行相应的方法研究打下了基础。 分析了现有成本会计系统对先进制造系统的不适应性,提出了先进制造系统对成本会计系统的基本要求,找出作业成本会计是先进制造系统需求的成本会计体系。以作业(activity)为核心,以资源流动为线索,以成本动因为媒介,通过对作业的动态追踪,选择合适的资源动因作为分配依据来确认和计量企业各项作业所耗用的资源,再以作业量为基础,根据作业动因按收集的作业成本分配给成本计算对象。通过分别计算项目带来的作业成本效益、作业时间效益、作业质量效益、作业柔性效益来进行投资效益分析,运用净现值法得出项目经济可行性结果。 详细分析了先进制造系统无形效益评价的影响因素。给出了进行先进制造系统无形效益评价时评价指标选定的原则。根据战略无形效益形成的机理,给出了战略无形效益评价指标,并综合得出整个先进制造系统的无形效益评价指标体系。给出了战略无形效益的评价流程,构建数学模型,求出了先进制造项目带来的无形效益。 建立了风险评价指标体系,对资金风险、技术风险、生产风险、市场风险、管理风险和环境分析分别建立了子因素指标,运用模糊综合评价法进行评价。 以北京青云仪表厂为例,对先进制造技术项目综合评价方法进行了实证研究,研究结果表明本文所提出的方法是科学的、可行的。
Advanced Manufacturing Technology (AMT) is the demanded of integration of the global economy and the individuation of market demand. The great merit of AMT lies in its broad Intangible benefits. However, appraising its benefits is very important but difficult to do. Intangible Benefits act as an important effect in correcting appraisement the benefit of AMT. Combined with the Hebei Science Fund project Comprehensive appraisement method of Intangible Benefits of Advanced Manufacturing Technology, comprehensive appraisement method of Benefits of AMT is emphasized after studying the literatures domestic and abroad. The main research work of this paper is as follows:The physical constitutes of manufacturing system are analyzed and the special feature of AMT is put forward. According to the operation character, the evaluation of Economy, Intangible Benefits, and risk are put forward. The paper gives some implication for the future research.This paper analyses the unsuitable problem between AMT project and the using accounting system now. The basic requirements of cost accounting system are put forward and a suitable cost accounting for AMC is found. This paper studies the calculation procedure of activity cost, puts forward the classification of activity cost and gives the formula of every kind of activity cost.The effect factors of Intangible Benefits of AMT are analyzed in detail. This paper puts forward the inner effect factor-activity factor and outer factor-environment factor. With further research, the principles of selecting appraisement indexes are put forward, and according to the Intangible Benefits occurring mechanisms, the strategic and tactical Intangible Benefits appraisement indexes are given in this paper. Then, the comprehensive appraisement indexes system is obtained in the paper.A new tactical Intangible Benefits appraisement thought is given in this paper and the limitations of traditional appraisement methods are analyzed. To appraise the Intangible Benefits scientifically, this paper puts forward a comprehensive flexibility appraisement method and appraisement formula. Also, in this paper, the strategicIntangible Benefits appraisement thought is put forward. A mathematic model is built to appraise the Intangible Benefits and monetized outcome is got.Then, this paper uses Fuzzy Analysis Hierarchy Process (Fuzzy AHP) Method to get the proportion among the effect factors and further gets the project risk of each strategic factor.Using Qingyun Machinery AS100J project as an example, this paper takes an empirical research of the comprehensive appraisement method of economy benefits, Intangible Benefits, and risk of AMT. The outcome indicates that the method is scientific and feasible.
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