Title: Budget performance evaluation model of manufacturing enterprises based on triangular fuzzy multi-attribute decision making

Authors: Dewang Shi

Addresses: College of Economics and Management, Jiaozuo University, Jiaozuo 454000, China

Abstract: There are some problems in the existing budget performance evaluation models, such as high budget performance evaluation error and long evaluation time. This paper proposes a budget performance evaluation model of manufacturing enterprises based on triangular fuzzy multi-attribute decision. According to the construction principle of the budget performance evaluation index system of processing and manufacturing enterprises, the budget performance evaluation index system of processing and manufacturing enterprises is constructed; the triangular fuzzy number theory is used to gather the mixed evaluation information, combined with the multi-attribute decision-making method, the multi-attribute decision-making matrix is determined, and the evaluation index weight is determined. Using evidential reasoning algorithm, using scoring function and precision function, sorting alternatives, the design of manufacturing enterprise budget performance evaluation model is realised. The results show that the minimum error of the design model is about 0.2%, and the evaluation time is about 0.5 s.

Keywords: manufacturing enterprises; budget performance evaluation; performance evaluation index; score function.

DOI: 10.1504/IJMTM.2022.123665

International Journal of Manufacturing Technology and Management, 2022 Vol.36 No.2/3/4, pp.213 - 226

Received: 25 Jan 2021
Accepted: 03 Jun 2021
Published online: 30 Jun 2022 *

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