摘要
随着企业多元化经营与跨国经营的发展,供应链管理已经成为现代企业的一项重要的管理工作。供应链管理进行评价和审计的特点为:评审的范围进一步扩大;方法更多;以建设职能为主。其目标包括评价企业供应链的经济性、效率性、效果性。内容包括供应链环境的评价;战略层面的评价;战术层面的审计和运行层面的审计。其评价程序是建立一个能合理反映被评价系统的描述模型;建立评价指标体系;确定参与评价的企业和人员,选定评价原则及相应的评价模型;进行评价;输出评价结果并解释其意义。评价方法分为定性和定量两类。
Along with the development of enterprise's diversified operation and multinational operation, supply chain management has been an important managing work for modern enterprises. The characteristics of auditing and evaluation of supply chain management is that the scope of auditing and evaluation is further enlarged, the methods are more numerous, and the constructing function is treated as the main function. The aim of auditing and evaluation includes evaluating the economy, efficiency and effect of supply chain of enterprises. The contents of auditing and evaluation consist of the evaluation of the environment of supply chain and the evaluation at the strategic layer, the auditing at both tactic layer and operation layer. The evaluating program can be described as follows: constructing a descriptive model that can reflect the evaluated system; developing an evaluating index system; designating the enterprises and the staff and deciding the evaluating principles and the corresponding evaluating model; evaluating and outputting the results and explaining their meanings. The evaluating methods can be classified into two kinds, namely, qualitative and quantitative evaluations.
出处
《西南交通大学学报（社会科学版）》
2004年第1期5-9,共5页
Journal of Southwest Jiaotong University(Social Sciences)
