基于价值工程的改扩建项目投资决策分析

目前中国企业经营管理模式正逐渐从粗放型向集约型转变,企业生产结构必须优化升级才不会被市场淘汰出局,而实施改扩建项目是企业提高经济效益的重要手段.从价值工程的角度出发,建立了基于价值工程的改扩建项目的投资决策模型,并结合AHP法和模糊综合评判法对改扩建项目的投资决策问题进行了分析.其结果表明:基于价值工程的投资决策方法能更全面、客观的体现改扩建项目方案的经济效果,能为企业技改项目提供决策依据.

Research on investment decision for extension projects based on value project

At present,the extensive management pattern of Chinese enterprises is being substituted by the intensive management pattern and the enterprise's production structure must be optimized and promoted so as to avoid being eliminated by the market.Therefore,the implementation of extension projects is an important approach for enterprises to carry out the technological transformation and enhance the economic benefit.In terms of the value engineering,this article establishes the investment decision-making model of extension projects based on the value engineering and analyzes the investment decision-making problems of extension projects in combination with AHP and fuzzy comprehensive evaluation method.The result indicated: the investment decision-making method based on the value engineering can more comprehensively and objectively reflect the economic effect of the extension projects,and can provide decision-making basis for extension projects.