[雙語翻譯]外文翻譯--制造組織的計劃和績效評估（英文）

1、 Procedia Engineering 192 ( 2017 ) 46 – 51 1877-7058 © 2017 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/

2、4.0/).Peer-review under responsibility of the scientific committee of TRANSCOM 2017: International scientific conference on sustainable, modern and safe transport doi: 10.1016/j.proeng.2017.06.008 ScienceDirectAvailable

3、 online at www.sciencedirect.comTRANSCOM 2017: International scientific conference on sustainable, modern and safe transport Planning and performance evaluation of the manufacturing organizations ??????????????a, ??????

4、????????????a*, Libor Kubineca aUniveristy of Zilina, Faculty of Mechanical Engineering, Department of Industrial Engineering, Univerzitna 1, Zilina 010 26, Slovakia Abstract This paper deals with the planning and perfor

5、mance evaluation of the manufacturing and transport organizations. Nowadays, the financial analysis is the most important tool of financial management and its purpose is to carry out an assessment of financial manageme

6、nt. The result of the solution is an effective and comprehensive early warning system that measures and takes into account the performance of the enterprise and satisfies the conditions for the rapid application in smal

7、l and medium-sized enterprises. At the same time, it creates conditions for fast and thorough assessment of business performance generated with respect to the value creation of the organization. Finally, the validity o

8、f the proposed system is implemented. ? 2017 The Authors. Published by Elsevier Ltd. Peer-review under responsibility of the scientific committee of TRANSCOM 2017: International scientific conference on sustainable, m

9、odern and safe transport. Keywords: Business performance; financial and economic analysis; planning, transport 1. Introduction The topic of the present article is extremely wide-ranging and therefore required a deep and

10、 broad research in corporate finance theory, financial-economic analyses, analyses of value creation, business processes, macro and micro business environment analyses, the economy, business management, marketing, math

11、ematical statistical methods and several other disciplines. A transport manager analyzing the causes and consequences of the current state of corporate finance has various options to obtain the necessary information. A

12、n important source of information is financial statements of the company (an annual accounting output). * Corresponding author. Tel.: +421_041_5132731; fax: +421-041-513-1501. E-mail address: vladimira.binasova@fstroj.

13、uniza.sk © 2017 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer-review under responsibility of the scie

14、ntific committee of TRANSCOM 2017: International scientific conference on sustainable, modern and safe transport48 Iveta Medvecká et al. / Procedia Engineering 192 ( 2017 ) 46 – 51 ? Different accounting p

15、olicies ? Inflation ? Different interpretations of the results ? Assessment of the financial situation There is no unequivocal answer to these problems. Financial analysis indicators, which are interconnected by a

16、number of links, are usually part of more complex indicators, and allow us to define causal links and their impact on value creation in the company. 3. Literature survey There have been several Slovak and Czech authors

17、who paid attention to financial and economic analyses of companies, especially Zalai, Chajdiak [1,2], who developed the application of different analysis methods (index, method, pyramid schemes and the like), Synek [3]

18、, Baran [4], Alexy [??????????????????????????????? as well as ???????????? and Hnilica [8]. This topic has attracted attention of foreign authors as well, namely R. A. Brealey a S.C. Myers, B. R. Allen, E. R. Brownle

19、e II, M. E. Haskins a L. J. Lynch [10] University of Virginia, A. A. Atkinson [11] University of Waterloo, P. Kotler and J. A. Caslione [12], R. S. Kaplan and D. P. Norton [13] Harvard University and many others. 4. Ca

20、se study ??????????????????????? is on the rise, so businesses and organizations worldwide will have to adapt to these ??????????????????????????????????????????????????????????????????????????????? - the initial period

21、 of normality and the subsequent period of turmoil that will lead to the establishment of the so-called new normality after adapting to new and changing market conditions. This endless cycle is shown in the following F

22、ig. 1. Fig. 1. The chaotic management system. The success of future activities of the company will therefore depend on the early detection of potential threats and ???????????????????????????????????????????????????????

23、??????????????????????????????????????????????????????? To underpin the problems that reached the stage of the initial crisis, it is necessary that the company creates an effective and comprehensive early warning syste