摘要
为了验证精益生产能否为企业带来积极的财务绩效,利用实验设计原理,对10家推行精益生产的上市公司在精益前后的财务绩效进行纵向配对比较,并且考虑了行业整体经济发展对研究结果的影响,检验盈利、营运、偿债、发展能力4类共12个财务指标精益前后变化的显著性。实验结果表明,当置信度为95%时,除短期偿债能力提升不够显著外,其余盈利、营运、长期偿债和发展能力均有显著性的提高或者改善。实施精益生产能够贡献企业财务绩效的改善,从财务管理的角度对精益生产在我国的推行提供实证支持。
To verify whether lean production has a positive effect on enterprise financial performance,a paired comparison among ten listed companies is made under the principles of design of experiment to present the changes before and after the implementation of lean thinking. By taking the deviation factors from the overall industry economic development into consideration,the significance of changes before and after the lean production of 12 respective financial indexes categorized as abilities of profit,operation,solvency and development is tested. The experimental results show that the abilities of profit,operation,long-term solvency,and development have been improved significantly except for short-term solvency under a 95% confidence level. It is concluded that the implementation of lean thinking contributes to a better financial performance of enterprises,which,from the perspective of financial management,may provide empirical support for the application of lean production.
出处
《工业工程》
北大核心
2013年第6期21-28,共8页
Industrial Engineering Journal
基金
国家自然科学基金资助项目(71071107)
关键词
精益生产
准时化
实验设计
配对试验
财务绩效
lean production
just in time
design of experiment
paired comparison design
financial performance
作者简介
牛占文（1966-），男，内蒙古自治区人，教授，博士，主要研究方向为工业工程理论及方法、精益管理等．
