摘要
通过对虚拟仿真A制造企业的实验过程与实验数据的分析,探讨其以战略目标为导向制定经营策略的全过程,并借助KPI财务分析工具对其经营结果进行评价。研究表明,模拟实验数据有助于学习者理解企业经营战略决策全貌,并有效减少实际操作风险的发生。
Through the analysis of the experimental process and experimental data of the virtual simulation A manufacturing company,the whole process of formulating business strategies based on strategic goals is discussed,and its business results are evaluated with the help of KPI financial analysis tools.Research shows that simulated experimental data can help learners understand the overall picture of business strategy and decision-making,and effectively reduce the occurrence of actual operational risks.
作者
黄永健
卢奇
HUANG Yong-jian;LU Qi(School of Finance,Central University of Finance and Economics,Beijing 100081,China;School of Economics,Beijing Technology and Business University,Beijing 100048,China)
出处
《价值工程》
2021年第5期7-9,共3页
Value Engineering
基金
国家社科基金:农消对接型特色农产品流通机制研究(16BJY126)。
关键词
虚拟仿真实验
战略分析
A制造企业
企业经营结果评价
virtual simulation experiment
strategic analysis
A manufacturing company
evaluation of business results