Research On Cost Magament Evaluation Of Small Micro Manufcaturing Enterprises Based On Gray Fuzzy Analytic Hierarchy Process-from The Perspective Of Supply Chain

In 2016,Association of Small and Medium-sized enterprises launched an investigation to find the status of the development of economy through Alipay trading platform,which showed that it is more difficult for small and micro manufacturing enterprises to make success,when it not only lack of external competitiveness,but also inadequate internal capital and imperfect system.However,in the contemporary environment,the competition has become between supply chain cost and supply chain cost in the supply chain.Therefore,it is of great theoretical and practical significance to improve the cost management level of small micro-manufacturing enterprises by introducing the concept of supply chain into small micro-manufacturing enterprises and constructing cost management evaluation model of small micro-manufacturing enterprises based on supply chain.First of all,this paper analyzes the problems existing in the cost management of small micro-manufacturing enterprises on the basis of combing the related literatures of supply chain and cost management evaluation at home and abroad,and analyzes the characteristics of cost management of small micro-manufacturing enterprises.Based on the relevant theories of SCOR model,the micro-manufacturing enterprise cost management evaluation index system is constructed under the supply chain perspective.Secondly,by comparing the existing evaluation methods and the characteristics of the cost management of the small micro-manufacturing enterprises,this paper chooses the analytic hierarchy process Index weight,gray fuzzy analysis method for small micro-manufacturing enterprise supply chain cost management evaluation,and B company real data for case analysis.The results show that,firstly,the cost management evaluation system of small micro-manufacturing enterprises based on supply chain perspective is more scientific and comprehensive.According to the research data of Company B,the evaluation result is "Poor",which verifies the applicability of the performance evaluation model of the cost management of small micro-manufacturing enterprises,and points out the direction for improving the cost management work of small micro-manufacturing enterprises.Secondly,the gray fuzzy analytic hierarchy process(AHP)is used to develop the empowerment and evaluation,which not only takes into account the non-independence between the elements at the same level and the same level,but also the characteristics of the grayness and ambiguity of the qualitative indicators.