Research on performance evaluation method of manufacturing system — Based on cash flow

The performance analysis of manufacturing system originates from enterprise financial analysis, its purpose is to objectively analyze and evaluate the factors that can reflect the whole circumstance of the system by gathering all kinds of data in manufacturing system. This thesis mainly studies on the cash flow, which can reflect the managing and operating ability of modern manufacturing system, makes mapping between business indexes and manufacturing process indexes, builds evaluation model based on management accounting, which has the advantages of convenience, promptness and exactness. In the end, this thesis demonstrates the effectiveness of the model through example analysis.