Author(s)

Xiaobing Pei, Lijiao Song

Corresponding Author

Lijiao Song

ABSTRACT

Based on the analysis of value stream, this research takes source supplier, internal process and customer or market as the starting point, and establishes a number of performance evaluation indexes from 10 aspects such as supplier's supply ability, enterprise's financial status and customer's satisfaction level. According to the hierarchical relationship among the indicators, a hierarchical structure model is constructed, which is solved by the analytic hierarchy process and tested for consistency, obtain the comprehensive weight of each index. This research provides some reference for improving performance evaluation system of lean production.

KEYWORDS

Lean Accounting, Value Stream, Performance Evaluation, Analytic Hierarchy Process