摘要
在价值工程表达式F=C/T的基础上增加时间因素T,构建价值公式V=F/CT。依照F、C、T的内涵将价值公式展开为三级指标体系,通过三级指标和行业最优水平加权差距的排序进行企业诊断;通过V值计算,对企业进行价值评价。价值公式有机整合了企业诊断工具和企业价值评价工具,具有较强的理论价值和实用意义。最后给出价值公式在某高新技术企业中的一个应用实例。
Referring to value engineering expression F = C /T,this paper builds the value formula V = F /CT by adding time factor T. According to the connotation of F,C,T,value formula is expanded into three- level index system. Enterprise diagnosis can be accomplished through sorting of weighted gap between the third level indicators and the optimal level in the same industry. The V value calculated is the enterprise value evaluation. Value formula,organically integrating of diagnostic tools and enterprise value evaluation tools,has strong theoretical value and practical significance. An application of value formula in one high- tech enterprise is given at last.
出处
《科技管理研究》
CSSCI
北大核心
2014年第14期171-175,共5页
Science and Technology Management Research
关键词
企业
价值公式
企业建模
企业诊断
价值评价
enterprise
value formula
enterprise modeling
enterprise diagnosis
value evaluation
