基于 BSC-FANP 供应链内部控制评价研究

摘要

To enhance the overall effectiveness and promote the sustainable development of the supply chain has always been the focus of supply chain management .To solve this problem ,an evaluation system of internal con-trol of supply chain based on balanced scorecard-fuzzy analytic network process is proposed .First, the balanced scorecard is used to build an efficiency-oriented evaluation index system to improve the overall efficiency of the supply chain , which consists of four indicators and twelve secondary indicators .Then , the evaluation index weight through fuzzy analytic network process is designed .Furthermore, multiplication and addition ( weighted average ) function of fuzzy analytic network process to calculate and synthesize the weight of evaluation indicators and secondary indicators is used .Finally, an example of Shanghai retail supply chain is given , with the balanced scorecard-fuzzy analytic network process mode built in this paper , to analyse and evaluate their supply chain and its node enterprise .The example shows the feasibility and practicability of the model .%提升供应链整体功效、促进供应链持续发展一直以来都是供应链管理关注的重点，针对该问题建立一个基于平衡计分卡-模糊网络分析模型的供应链内部控制评价体系。首先运用平衡计分卡构建一个由4个维度、12个指标组成的以提高整体效率为导向的评价指标体系；然后通过模糊网络分析法对其进行指标权重的设计，运用模糊网络分析法的乘和加（加权平均）算子进行评价指标／维度的权重计算及合成；最后，以上海某零售业供应链为例，运用建立的平衡计分卡-模糊网络分析模型对供应链及其节点企业内部控制现状进行分析、评价，证明了该模型的可行性和实用性。