Finance Analysis Oriented Optimization Of Operational Decision Solutions In Manufacturing Enterprises

Along with the improvement of China’s national power and international status, manufacturing, as one of the pillar industries of national economy, has advanced dramatically. However, with the trend of economic globalization and information era, China’s manufacturing is facing serious economic environment and complicated business activities. Business decision-making is the core of enterprise management, and the decision-making plan it produces involve every field of enterprise economy activity. Their implementation directly affects the operational performance of the enterprise, and the accuracy of decision alternatives is directly related to the success or failure and the survival and development of the enterprise. Therefore, how to plan a set of efficient operational decision alternatives have become an important issue that manufacturing faces.Having researched a great deal of literatures both in-home and abroad about business decision, decision analysis and decision optimization of manufacturing and so on, this article has analyzed the deficiencies of the existing research and brought forward the research direction.In the main contents of this paper, first, starting from the content and features of the manufacturing management, the paper defines the meaning of business decision and analyzes the main content of business decision-making and optimization process, Meanwhile, from the financial analysis aspect, the paper has evaluated the implementation of the decisions and analyzed of the commonly used financial analysis methods. On these bases, this paper puts forward the research direction.Then, combined with the characteristics of manufacturing, the paper has analyzed the business decision-making process to determine the contents of manufacturing enterprise decision. At the same time, considering the value-based modern management concepts, the paper has built a financial evaluation index system based on EVA (Economic Value Added) program, evaluating the implementation of the enterprise operational decision solutions.Then, from the financial analysis aspect, the article has evaluatd the manufacturing business decisions’implementation performance. This paper introduces rule-based reasoning and fuzzy theory and designs an evaluation and selection mechanism for decision-making program based on fuzzy reasoning. This mechanism based on EVA-based finance evaluation index has evaluated the decision alternatives scientifically and roundly to grasp the full range of the company’s financial andoperating condition.Finally, the paper focuses on the optimization of business decision-making program. Combinded with CCR model and C2GS2model of DEA (Data Envelopment Analysis), the paper has found the inputs indicators that need to improve, and then uses projection adjustment to find the optimization space of the decision-making program. At last, with the use of information technology, the paper has developed the manufacturing business decision optimization decision support system to support the application of this study.The main contribution of this paper is that:proposes manufacturing business decision altenatives evaluation and optimization from the view of financial analysis; designs a mechanism for decision altenatives evaluation and selection based on fuzzy rule reasoning, achieving a more ideal uncertainty reasoning; proposes use data envelopment analysis mentod to model manufacturing operating decision optimization, with the combination of CCR model and C2GS2model and uses projection adjustment to optimize decision alternatives; combines theory and practice, with the use of information technology, to develop the manufacturing business decision optimization decision support system.