| 基于DEA的造船班组作业责任成本分析 |
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| 引用本文： | 苏翔,葛永达,张浩.基于DEA的造船班组作业责任成本分析[J].船舶工程,2012,34(2):70-73. |
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| 作者姓名： | 苏翔 葛永达 张浩 |
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| 作者单位： | 江苏科技大学经济管理学院,江苏镇江,212003;江苏科技大学经济管理学院,江苏镇江212003;镇江金舟软件责任有限公司,江苏镇江212003 |
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| 基金项目： | 国家自然科学基金项目，江苏省自然科学基金资助项目，江苏省教育厅高校哲学社会科学基金资助项目 |
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| 摘 要： | 将责任成本引入造船企业成本管理,采用数据包络分析(DEA)方法对造船班组作业责任成本进行分析评价,同时给出了适用的定量化分析方法。基于输入资源、成本动因及输出作业量三个因素,DEA方法可评价造船班组作业成本控制的效率,并为班组作业责任成本改进提供有价值的信息。运用上述方法对某造船企业的焊接班组作业进行分析,结果证明该方法客观、准确,具有较强的实用价值。
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| 关 键 词： | 造船企业 DEA 责任成本 分析评价 |
| 收稿时间： | 9/23/2011 6:20:10 PM |
| 修稿时间： | 2011/11/18 0:00:00 |
Analysis of the working team activity Responsibility Cost for shipbuilding enterprise based on the DEA |
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| Su Xiang,and Zhang Hao.Analysis of the working team activity Responsibility Cost for shipbuilding enterprise based on the DEA[J].Ship Engineering,2012,34(2):70-73. |
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| Authors: | Su Xiang and Zhang Hao |
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| Institution: | 1,2(1.Economics & Management School,Jiangsu University of Science and Technology,Jiangsu Zhenjiang 212003,China;2.Zhenjiang Jin Zhou software limited liability company,Jiangsu Zhenjiang 212003,China) |
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| Abstract: | The paper gives a quantization method of working team activity responsibility cost analysis and evaluation using data envelopment analysis(DEA).Based on resources input and activity quantity output,the DEA model can evaluate the resources utilization efficiency of working team activity.At last,the paper demonstrates the application in working team activity responsibility cost analysis of a shipbuilding enterprise.The result implies objectivity accuracy and practicability of the activity analysis and valuation method based on DEA. |
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| Keywords: | shipbuilding enterprises Data Envelopment Analysis(DEA) responsibility cost analysis and evaluation |
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