电炉冶炼作业管理大都采用定性分析和主观判断的方法。将数据包络分析DEA引入电炉冶炼作业的分析评价,给出了适用的定量化分析方法。在输入资源及成本动因,输出作业量的基础上,DEA方法可以评价作业消耗资源的效率,并为作业改进提供有价值的信息。为了使分析可靠,通过对投入产出指标进行组合进行了敏感度分析。论文用上述模型对某钢铁企业的电炉冶炼作业进行分析,结果反映该方法客观、准确,具有较强的实用价值。
In the application of Activity-based Management in Electric Arc Furnace activity, the subjective judgment and analysis methods are often used. The paper gives a quantization method of Electric Arc Furnace activity analysis and evalua- tion using data envelopment analysis (DEA). Based on resources input and activity quantity output, the DEA model can evaluate the resources utilization efficiency of activity. By the input-output combination, the sensitivity analysis is done. At last, the paper demonstrates the application in electric arc furnace activity of a steel enterprise. The result implies good objectivity accuracy and practicability of the activity analysis and valuation method based on DEA.