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Received:March 03, 2014 Revised:March 24, 2014
Received:March 03, 2014 Revised:March 24, 2014
中文摘要: 长期以来"稳定"与"成长"的矛盾始终存在于企业的管理中. 相比传统的妥协方案, 有效产出会计从系统整体的视角提出了可以同时满足两个需求的双赢解. 引入有效产出的观念, 提出一套从产出视角对供应链进行管理的绩效指标体系, 并使用商业智能技术设计并实现相应的决策支持系统并实际应用. 该系统的可行性及有效性已得到实际验证.
Abstract:The conflict between stability and growth has existed in companies for long. In contrast to traditional compromising solutions, Throughput Accounting (TA) offers a win-win way that meets both requirements from a systemic view. This article introduces the concept of TA and proposes a throughput-viewed metric hierarchy for supply chain management, and a relevant decision-making system is designed and implemented with Business Intelligence Technologies. The feasibility and validity of the system has been verified practically.
keywords: throughput accounting theory of constraints business intelligence supply chain management performance measurement
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杨龙飞,韩永生.基于有效产出会计的商业智能系统.计算机系统应用,2014,23(11):34-40
YANG Long-Fei,HAN Yong-Sheng.Business Intelligence System Based on Throughput Accounting.COMPUTER SYSTEMS APPLICATIONS,2014,23(11):34-40
杨龙飞,韩永生.基于有效产出会计的商业智能系统.计算机系统应用,2014,23(11):34-40
YANG Long-Fei,HAN Yong-Sheng.Business Intelligence System Based on Throughput Accounting.COMPUTER SYSTEMS APPLICATIONS,2014,23(11):34-40
