Research on Performance Evaluation of Ship Enterprises Based on Value Chain Accounting
Based on the trend of strengthening industrial chain collaboration in the shipbuilding indus-try,the author uses the performance evaluation method of value chain accounting to construct a per-formance evaluation index system for shipbuilding enterprises from three dimensions,namely,inter-nal value chain,horizontal value chain,and vertical value chain.Then,the author uses The Analytic Hierarchy Process(AHP)to determine the weight of the indicators.Finally,the author conducts a case study based on the actual operating conditions of a shipbuilding company in the past five years.The study found that the internal value chain accounts for the largest proportion among the three di-mensions and is the key driver of value.The proportion of horizontal and vertical value chains is com-parable,and the three dimensions jointly affect performance evaluation.Therefore,in addition to fo-cusing on internal financial and non-financial indicators,the performance evaluation of shipbuilding enterprises should also reasonably attach importance to the competitive and cooperative relationships with upstream and downstream enterprises,promoting appreciation of the industrial chain by strengthening the synergy of the industrial chain.
value chain accountingshipbuilding enterprisesperformance evaluation
万方数据
维普
