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作 者:许晓敏[1] 王之怡 杨梦琪 张勇[1] 郑世鹏 牛东晓[1] 斯琴卓娅 XU Xiaomin;WANG Zhiyi;YANG Mengqi;ZHANG Yong;ZHENG Shipeng;NIU Dongxiao;SIQIN Zhuoya(School of Economics and Management,North China Electric Power University,Changping District,Beijing 102206,China;China United Heavy Duty Gas Turbine Technology Co.,Ltd.,Chaoyang District,Beijing 100015,China;ZJU-UIUC,Jiaxing 324000,Zhejiang Province,China)
机构地区:[1]华北电力大学经济管理学院,北京市昌平区102206 [2]中国联合重型燃气轮机技术有限公司,北京市朝阳区100015 [3]浙江大学伊利诺伊大学厄巴纳香槟校区联合学院,浙江省嘉兴市324000
出 处:《全球能源互联网》2025年第2期135-148,共14页Journal of Global Energy Interconnection
基 金:国家社会科学基金重大项目(ZX20220266);中国科协青年人才托举工程项目(YESS20220084);北京市自然科学基金项目(9234031)。
摘 要:随着市场竞争复杂性和不确定性不断增大,电力装备制造企业需要更加准确和科学地控制成本以提高企业的成本管理效益能力。为此,构建了基于改进博弈论组合赋权和云模型的电力装备制造企业多价值链协同成本管理效益评价模型。首先,探讨了电力装备制造企业的系统构成,从供应、生产、营销和服务多个价值链构建了评价指标体系。其次,结合博弈论思想对最优最劣法(best worst method,BWM)确定的主观权重和CRITIC(criteria importance through intercriteria correlation)法确定的客观权重进行组合优化。利用云模型对电力装备制造企业多价值链成本管理效益进行评价,并划分了评价等级指标。最后,以某电力装备制造企业进行实证分析,并根据评价结果提出相关建议,为企业在实践中优化成本管理效益效果提供参考。With the increasing complexity and uncertainty of market competition,power equipment manufacturing enterprises need to control costs more accurately and scientifically to improve their cost management efficiency.This paper constructs a multi-value chain collaborative cost management benefit evaluation model of power equipment manufacturing enterprises based on improved game theory combination weight and cloud model.Firstly,the system structure of power equipment manufacturing enterprises is discussed in detail,and the evaluation index system is constructed from supply,production,marketing and service value chains.Secondly,combined with game theory,the subjective weight determined by BWM(best worst method)and the objective weight determined by CRITIC(criteria importance through intercriteria correlation)method are optimized.The cloud model is used to evaluate the multi-value chain cost management benefits of electric power equipment manufacturing enterprises,and the evaluation grade index is established.Finally,the empirical analysis of an electric power equipment manufacturing enterprise is conducted,and relevant suggestions are proposed based on the evaluation results.These suggestions aim to provide practical reference for enterprises to optimize their cost management efficiency.
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