The Research On The Theory And Method Of Management System Value Assessment

ISO9000,ISO14000 and OHSMS18000 are the standards about quality,environment and occupational health and safety , which are current in the world. Since the 1990 these three standards have been implemented widely and the management level of enterprise and ability to participate in international competition have been improved greatly. Now the Q.E.OHS management system has been used in more and more works. The planning and implement of these four management systems need putting into certain manpower and materials, which can bring the works benefits. Management system has already become an asset in fact. A lot of enterprises pass management system certification have not realized this question yet and cannot carry on the effective supervision, manage and running to this assets of management system. Which cause the situation harmful to interests of enterprise etc. At the same time ,with the development of Economic System Reform and the improvement of Reform and Opening-up,there have been more and more joint-venture and Share-issuing enterprise. During the process of establishing in these enterprises, whether can the Management system been charge as an assets to enterprise's total assets, and how to account this kind of assert have became an realistic problem. So the work done in this paper has an important meaning.This text has introduced current situation and existing problem of management system , then the following work has been done:(1) This text have analyzed characteristic in the value assessment of management system in an all-round way. This paper also has a discussion to the theory and method of value assessment of management system (2) After introducing the relevant estimate methods i analys the right way to be used, I also discuss the difficulties in using the income approach mothed:Adopting the AHP method, i analys the income brought by the management system accurately; basing on the method of grey forecast-GM (1,1) models, i forecast management system earnings.(3) This paper analys the influence factors of managment system value, and discuss how to realize preserving and appreciating the value of management system...