Construction and Analysis of Performance Evaluation Index System for Chinese Small and Medium-Sized Enterprises Based on Fuzzy Hierarchical Analysis Model

Abstract

It is of great theoretical and practical significance to introduce the supply chain concept into micro and small manufacturing enterprises and to build a cost management evaluation model for micro and small manufacturing enterprises based on the supply chain to improve the cost management of micro and small manufacturing enterprises. To this end, based on combing the relevant literature on supply chain and cost management evaluation at home and abroad, this paper analyzes the characteristics of cost management of micro and small manufacturing enterprises because of the problems of cost management of micro and small manufacturing enterprises, adopts the gray fuzzy hierarchical analysis method to assign and evaluate, which takes into account the nonindependence among the elements of each level and the elements of the same level, and also considers the characteristics of grayness and fuzziness of qualitative indicators so that the evaluation results are more credible. The evaluation of cost management of micro and small manufacturing enterprises based on the supply chain was carried out by using gray fuzzy analysis, and the empirical analysis was based on the research data of company B. The evaluation result was “poor,” which verified the applicability of the cost management performance evaluation model of micro and small manufacturing enterprises and indicated the direction for the improvement of cost management of micro and small manufacturing enterprises. And, the proposed intuitionistic fuzzy hierarchical analysis has greater advantages in evaluation accuracy than the traditional fuzzy hierarchical analysis.