平衡记分卡业绩评价模式在我国企业中应用问题探讨

平衡计分卡作为一种建立在战略管理理论上的企业业绩评价模式，将传统的财务评价指标与非财务评价指标相结合，克服了传统业绩评价模式中单一采用财务指标的局限性，逐渐成为企业进行业绩评价和战略管理的一种综合全面的业绩评价模式。本文通过对平衡记分卡优势的分析，并针对传统业绩评价模式存在的缺陷，进而提出平衡记分卡的业绩评价模式在我国企业中应用的建议。     

巴西BSC成功实践管理体系一体化

一、前　言巴西BahiaSulCeluloseS.A.(BSC)是无膜印刷用纸和书写纸张漂白桉树纸浆的领先生产企业。该企业是实践质量、环境和职业健康安全管理体系的先驱,在ISO14001草案阶段,BSC就通过了ISO14001认证。自1993年以来,BSC公司密切监控企业的质量和环境行为,由于ISO9002和ISO14001的一体化实施,公司获得了全面改进,并节约了开支。我国是发展中国家,造纸厂管理不善曾使淮河流域的水质严重污染,引起党中央的高度重视,同时也折射出我国该行业运行中所存在的问题。合理利用资源,切实保持环境,牢牢树立可持续发展原则,提高产品质量,降低…     

试论质量管理基本原则在实验室中应用

1987年国际标准化组织(英文简写ISO)发布了ISO9000<质量管理和质量保证标准--选择和使用指南>、ISO9001<质量体系--设计开发、生产、安装和服务的质量保证模式>、ISO9002<质量体系--生产和安装的质量保证模式>、ISO9003<质量体系--最终检验和试验的质量保证模式>、ISO9004<质量管理和质量体系要素--指南>等国际标准,统称为ISO9000系列标准.正是由于ISO9000系列国际标准的发布,全球便开展了对企业质量管理体系进行ISO9000质量体系认证的工作.在中国,目前该项工作由国务院授权的国家质量监督检验检疫总局管理.2000年12月15日ISO又正式发布了ISO9000:2000<质量管理体系--基础和术语>、ISO9001:2000<质量管理体系-要求>和ISO9004:2000<质量管理体系--业绩改进指南>,取代2000年前发布的ISO9000标准.ISO9000对一个企业或组织的质量管理体现在8项基本原则,它们分别是:以顾客为关注焦点、领导作用、全员参与、过程方法、管理的系统方法、持续改进、基于事实的决策方法和与供方互利的关系.这些原则是在总结质量管理实践经验的基础上用高度概括的语言所表述的最基本、最通用的一般规律,可以指导一个组织在长时期内通过关注顾客及其他相关方的需求和期望而达到改进其总体业绩的目的.它可以成为组织文化的一个重要组成部分.     

模糊综合评价在质量工具选择中的应用

针对目前企业进行质量工具选择时出现的问题,在分析其特点的基础上,提出了利用模糊综合评价方法的解决方案,建立了工具选择的评价指标体系,详细阐述了该方法的算法步骤,最后以某制造企业为例进行了实例验证.结果表明,应用模糊综合评价法可以充分保证工具选择的准确性和科学性.     

论建筑施工企业实施整合型管理体系势在必行

本文阐述了质量、职业健康安全、环境管理体系的不同点和相同点, 企业按照系统化原则形成相互统一、相互协调、相互补充、相互兼容的综合性管理体系, 使之符合ISO9000、ISO14000、OHSAS18000的要求, 更好地促进企业的发展和提高企业的综合竞争力。     

ISO 9000质量体系与ISO 14000环境管理体系结合研究

本研究报告分为两部分:第一部分,体系结合研究,包括体系结合问题的由来、ISO 9000质量体系与ISO 14000环境管理体系的推动因素比较、对国家有关政策的建议、企业实施ISO 9000和ISO 14000建立质量和环境综合管理体系的方式和程序;第二部分,环境成本研究,包括环境成本现状分析、环境成本核算的必要性和理论基础、环境成本的基本内容和分类、环境成本的核算方法.     

《环境管理 产品系统生态效率评价 原则要求和指南》国际标准探析

2012年5月15日,由国际标准化组织ISO/TC 207环境管理技术委员会制定的ISO 14045《环境管理产品系统生态效率评价原则要求和指南》国际标准正式发布。本文对该项国际标准所提出的关键术语和定义、生态效率评价的基本原则、主要特点、程序和步骤,以及结果的报告、披露与鉴定性评审等方法学框架及核心内容进行分析研究,以期为我国企业运用该管理工具开展产品系统的生态效率评价工作提供实用指引。     

浅谈零缺陷理论与ISO9000体系

ISO9000体系与零缺陷是目前影响较广泛、较深远的2种质量管理方法。本文从企业管理的角度出发,以提升企业经营业绩为指导,对ISO9000八项质量管理原则和零缺陷的四项基本原则的相同点和不同点进行分析,以期能相辅相成、融会贯通,更好地为企业经营服务。     

中国铁路企业国际竞争力评价研究

客观评价中国铁路企业国际竞争力并切实提升中国铁路企业的整体实力和国际竞争力,是实施中国铁路"走出去"发展战略的根本保证和重要支撑。本文在分析影响中国铁路企业国际竞争力的内外部因素的基础上,根据不同类型的中国铁路企业,综合运用层次分析法、灰色系统分析法等,构建了中国铁路企业国际竞争力评价指标体系,并对铁路建筑施工企业和铁路装备制造企业的国际竞争力进行了综合评价。评价结果显示,中国铁路建筑施工企业在管理能力和技术创新方面,装备制造企业在资产规模、偿债能力和对外开放程度方面,还有较大的上升空间。     

面向包装企业的LCA数据管理信息系统的研究与开发

生命周期评价(LCA)作为ISO14000环境管理系列标准提出的一种环境管理思想和工具,在包装企业和政府环境管理中已获得越来越广泛的应用。为使LCA具有可操作性和简化,分析了国内外LCA数据库软件的不足,开发了具有开放性、可移植性、清单分析和影响评价相结合、可拓展性和定性定量评价相结合五大特点的LCA数据管理信息系统。     

制造型企业效绩绿色评价系统的设计

提出了制造型企业效绩绿色评价的思想,包括企业效绩绿色评价系统的框架结构和信息构成;并讨论了企业效绩绿色评价系统的设计问题。     

A manufacturing resource allocation method with knowledge-based fuzzy comprehensive evaluation for aircraft structural parts

Manufacturing of aircraft structural parts has the characteristics of multiple varieties, complex structures and small batches, which make the manufacturing resource allocation highly difficult. This paper proposes a manufacturing resource allocation method with knowledge-based fuzzy comprehensive evaluation, considering multiple manufacturing resources including process planners, machine tools and cutting tools, as well as manufacturing process schemes of aircraft structural parts. Knowledge in terms of experts’ experience and historical data is used for fuzzy comprehensive evaluation. A manufacturing resource allocation model is proposed based on the analysis of manufacturing processes of aircraft structural parts. The capability of planners, the complexity of structural parts, the reliability of machine tools, the reliability of cutting tools and the correlations between manufacturing resources and structural parts are evaluated using the fuzzy comprehensive evaluation method. Multiple manufacturing resources are allocated based on the fuzzy comprehensive evaluation results. A prototype system has been implemented and a case study is used to validate the proposed approach.     

A methodology for selecting a green technology portfolio based on synergy

Green manufacturing (GM) is a kind of modern manufacturing mode with the full consideration of resources consumption and environmental impact. The publication of EMS ISO14000, OHSAS18000, environmental label system and environmental regulations has also promoted the practice of GM in real production to a large extent. In order to help enterprises to effectively implement GM with limited environmental investment, we present a methodology for selecting a green technology portfolio from the perspective of environmental strategy. The enterprise benefits derived from each portfolio, including economic and environmental benefits, are evaluated by six main objectives: cost, quality, time, service, resource consumption, and environmental impact. In addition, the synergies among the different types of technologies in one green technology portfolio are also taken into account. Lastly, an illustrative example provides some insights into the application of this methodology.     

生产现场管理综合评价方法研究及软件开发

分析了制造业企业生产现场管理综合评价的特点和需要考虑的因素,设计了评价指标体系,建立了生产现场管理模糊综合评价方法,开发了评价软件。通过在实际企业中的应用,所设计的评价指标体系、评价方法和评价软件的合理性和有效性得到了验证。     

How can electronics industries become green manufacturers in Taiwan and Japan

The world’s leading countries have reached a consensus concerning the need for environmental protection, and many international environmental protection rules and regulations have been implemented. Of these, the EU-legislated Restriction of the use of certain Hazardous Substances in electrical and electronic equipment (RoHS), Waste Electrical and Electronic Equipment (WEEE), and Eco-design of Energy-using Products (EuP) compel the electronics industry to incorporate waste disposal considerations in product design and manufacturing in order to benefit the environment. This study accordingly employed the ISO 14000 environmental management family’s ISO 14031 environmental performance evaluation (EPE) standards as an assessment framework, and investigated the types of factors influencing environmental performance, and their level of importance, when the electronics industry implements lead-free manufacturing. The study conducted a questionnaire survey of industry experts, scholars, and government officers in Taiwan and Japan—which constitute two of the world’s leading electronics product manufacturing centers—employing the Delphi method to extract assessment indicators, and using the Analytic Hierarchy Process (AHP) method to analyze indicators’ relative levels of importance. The results showed that the choice of lead-free substitute materials, soil heavy metal pollution, and compliance with environmental laws and regulations are the three important indicators of the environmental performance of lead-free manufacturing. As a consequence, when relevant industries adopt lead-free manufacturing in the future, they should first establish basic process technology, and also take their industries’ process characteristics and the suitability of substitute materials into consideration. In order to maintain compliance with laws and regulations, and to reduce pollution emissions, such industries should cooperate with government in connection with waste and wastewater treatment. In addition, apart from implementing environmental policies and testing standards, government can facilitate the realization of environmental protection policies and help conserve corporate resources by providing assistance, specialized training, and incentive measures to industry.     

环境管理体系阶段性实施指南(ISO14005)促进欧盟生态管理与审核计划(EMAS)与环境管理体系体系(ISO14001)的协调实施

ISO14005:2010《分阶段实施环境管理体系指南》国际标准融入了环境声明、环境绩效评价、环境信息交流等重要环境管理工具的使用,使得通过ISO14001环境管理体系认证的组织在附加实施标准中的一些要素后可实现与EMAS的符合.     

Environmental impact assessment in an uncertain environment

'Green' manufacturing has become an important issue in industry, driven by regulations governing manufacturing emissions, growing worldwide environmental certification requirements (ISO 14000) and an emerging consumer preference for ecolabel products. Establishing a quantitative and effective assessment model to assess the environmental impact of manufacturing processes for a product has become important. This paper focuses on analysing the uncertainty of weighting factors in an environmental impact assessment and applying fuzzy set theory to determine the vague or fuzzy weighting factors of the various environmental impact categories. A case study demonstrates that the fuzzy set-based model can effectively account for the vagueness and uncertainty of information being used for environmental impact assessments. The proposed fuzzy model is useful, not only for evaluating the environmental impact of a manufacturing process, but also for selecting processes when environmental impact is one of the factors to be considered.     

面向制造企业战略目标的精益评价

针对精益水平无法直接反映制造企业战略目标的问题,建立制造企业战略目标与精益水平指标间的映射规则。利用解释结构模型方法建立精益水平指标体系的网络模型,并采用模糊网络分析法及灰色关联度法进行评价。案例应用实现了企业战略目标到关键精益指标的转化,其结果与直接对企业目标评价结果最大偏差不超过5%,证明所提评价模式和映射规则的可行性和有效性。     

Hierarchical environmental impact evaluation of a process in printed circuit board manufacturing

Considering the growing concerns and importance of environmental issues, manufacturing industrialists, in particular those in electronics manufacturing, are seeking methods to evaluate the environmental performance of their manufacturing processes. These environmental evaluation tools should be capable of performing detailed analysis on the environmental performance of each individual process unit, identifying the environmental improvement opportunity and providing adequate decision support to environmental engineers for process modification and operational change. This paper modifies and improves the environmental impact evaluation model already developed and provides directions for decision-making at various stages of the analysis. The decision algorithm in this revised model adopts a hierarchical environmental impact evaluation approach and uses five impact categories related to ecological health and seven categories related to human health to form the base of an evaluation hierarchy. The algorithm, with its evaluation results presented in all levels of the hierarchy, is proposed as a means of tracking, controlling and improving the environmental performance of a process. A printed circuit board case study shows the effectiveness and applicability of the algorithm. The results indicate that the electroless copper process has a higher impact on ecological health than on human health, and that the phosphoric acid in the waste components is the identified major source of the impact on ecological health.     

Fuzzy-based sustainable manufacturing assessment model for SMEs

Now-a-days, in the manufacturing, sustainability has become a necessity partly due to the threats created by traditional manufacturing practices, and due to regulations imposed by stakeholders. Sustainable manufacturing implies the creation of products that utilize minimum resources, has minimum negative impacts on environment and are safe for society at large at an affordable cost. This study proposes a fuzzy inference system-based model for the evaluation of manufacturing sustainability of small and medium enterprises (SMEs). In order to assess the manufacturing SMEs, decision makers’ opinion of the importance of sustainability measures and indicators and also the performance of enterprise with respect to indicators are gathered using linguistic variables. An illustrative list of sustainability indicators for manufacturing SMEs is identified considering the characteristics of SMEs. The implementation of our model for a manufacturing SME identified weak areas of performance which require appropriate strategy to enhance the overall sustainability. Based on the output of this assessment model and further deliberations with decision makers, case company is in process of selecting an appropriate strategy to reduce the environmental impacts. This model serves as a tool to assists the decision makers in assessing various dimensions of sustainability within their manufacturing SMEs.