摘要
传统的以财务成本核算为基础的对ＣＩＭ技术所产生的效益进行的评价方法，只着眼于企业的短期、直接的效益，无法正确衡量 ＣＩＭ作为企业的战略决策给企业的长远发展所带来的影响。作者的评价方法，系统地、全面地分析、识别及评价ＣＩＭ技术的各种直接非直接、可量化不可量化的因素。从企业内部的４个不同角度——企业战略、企业潜力、运行状态和生产效率——建立企业的评价模型，以单个环节的简单评价模型为基础，进行综合衡量，对整个系统的风险及效益实现全面评价。
The traditional evaluation based on cost accounting only considered the short term benefits, but could not include the long term strategic effects. This paper illustrates an evaluation method which can systematically analyze and evaluate the different factors of CIM technology, including direct and indirect, tangible and intangible factors. It starts from establishing an enterprise evaluation model according to four views, namely: strategy, potential, operational status and production efficiency. Then, based on the evaluation of each component, the global evaluation for risk and benefits of the total system can be completed.
出处
《清华大学学报（自然科学版）》
EI
CAS
CSCD
北大核心
1992年第4期107-112,共6页
Journal of Tsinghua University(Science and Technology)
关键词
CIM
集成
评价模型
成本核算
风险
CIM (Computer Integrated Manufacturing), integration, evaluation model, cost accounting, risk, benefit
