文档介绍：山西财经大学硕士学位论文基于电子商务的供应链绩效评价指标体系研究姓名:王平申请学位级别:硕士专业:会计学指导教师:刘小明 2007-03-30 III 摘要供应链管理的核心,是在生产商、供应商、分销商、零售商和最终客户之间,通过实现供应链环节中各企业的信息沟通、数据互换和协同工作,改造和整合企业的内外部业务流程,提高供应链整体的市场竞争力。信息共享是实现供应链高效管理的基础,供应链管理的协调运行应建立在各个结点企业高质量的信息传递与共享的基础上,因此有效的供应链管理离不开信息技术系统的支持。电子商务时代的到来,对供应链管理产生了重大的影响,电子商务的快速发展使得供应链的整合可以更有效的达成,提高供应链的整体运作效率。然而不一致的所有权使各结点企业更容易从自己的利益出发,做出不利于供应链整体的决策和行为,导致供应链的整体绩效下降,失去了企业联盟的意义。因此建立一个科学、有效、全面、客观的绩效评价体系对于实施基于电子商务的供应链管理战略是重要和必须的。本文以供应链绩效评价为研究对象,结合管理会计基本理论和企业管理实践,运用规范分析和逻辑推演方法,从供应链系统面临的外部环境压力和内部各方利益的平衡与协调两方面对影响供应链绩效的十多个因素进行分析的基础上,结合电子商务对供应链管理的影响,从结果和运作两个层面构建了供应链整体绩效评价指标体系,力求对电子商务环境下的供应链管理研究和应用实践提供可供参考的建议。【关键词】供应链电子商务绩效评价指标体系 IV Abstract The core of supply chain management is that improving the market competitiveness of the whole supply chain through realizing information communication, information exchange and coordination between enterprises in the supply chain, transforming and integrating the internal and external business processes among producers, suppliers, distributors, retailers and end-customers. Information sharing is the basis for efficient management of supply chain, coordinated operation of the supply chain management of enterprises should be built on all nodes’ information transferring and sharing of high quality. So, effective supply chain management system can’t leave the support of information technology. The arrival of the era of merce has impacting supply chain management. The rapid development of merce makes supply chain integration reach more effectively and it can enhance overall operational efficiency of the supply chain. But the inconsistent title can more easily make nodes do unfavorable decision-making and behavior to the overall supply chain from their own interests leading to the weakening performance of the overall supply chain and make the business alliance lose its original meaning. Therefore it is important and necessary for the implementation of supply chain management strategies which are based on e-business to establish