Facultad de Ciencias Economicas y Empresariales, Universidad Complutense Madrid, Madrid 28040, Spain.
Comput Intell Neurosci. 2022 Jul 21;2022:1230786. doi: 10.1155/2022/1230786. eCollection 2022.
It is of great theoretical and practical significance to introduce the supply chain concept into micro and small manufacturing enterprises and to build a cost management evaluation model for micro and small manufacturing enterprises based on the supply chain to improve the cost management of micro and small manufacturing enterprises. To this end, based on combing the relevant literature on supply chain and cost management evaluation at home and abroad, this paper analyzes the characteristics of cost management of micro and small manufacturing enterprises because of the problems of cost management of micro and small manufacturing enterprises, adopts the gray fuzzy hierarchical analysis method to assign and evaluate, which takes into account the nonindependence among the elements of each level and the elements of the same level, and also considers the characteristics of grayness and fuzziness of qualitative indicators so that the evaluation results are more credible. The evaluation of cost management of micro and small manufacturing enterprises based on the supply chain was carried out by using gray fuzzy analysis, and the empirical analysis was based on the research data of company B. The evaluation result was "poor," which verified the applicability of the cost management performance evaluation model of micro and small manufacturing enterprises and indicated the direction for the improvement of cost management of micro and small manufacturing enterprises. And, the proposed intuitionistic fuzzy hierarchical analysis has greater advantages in evaluation accuracy than the traditional fuzzy hierarchical analysis.
将供应链概念引入小微企业,并基于供应链构建小微企业成本管理评价模型,以提高小微企业成本管理水平,具有重要的理论和实践意义。为此,本文在梳理国内外供应链与成本管理评价相关文献的基础上,分析了小微企业成本管理的特点,针对小微企业成本管理存在的问题,采用灰色模糊层次分析法进行赋值和评价,充分考虑了各层元素之间以及同一层元素之间的非独立性,同时考虑了定性指标的灰色模糊性特征,使评价结果更加可信。通过灰色模糊分析对基于供应链的小微企业成本管理进行了评价,并以 B 公司的研究数据进行了实证分析。评价结果为“差”,验证了小微企业成本管理绩效评价模型的适用性,为小微企业成本管理的改进指明了方向。并且,所提出的直觉模糊层次分析在评价准确性方面比传统模糊层次分析具有更大的优势。