文章基本信息

标题：開発型中小企業の総合的成長性評価システム
其他标题：The Evaluation System Using AHP and DCF for the R&D-Type Small and Medium Sized Enterprises
本地全文：下载
作者：間野純一 ; 市原勲
期刊名称：産学連携学
印刷版ISSN：1349-6913
电子版ISSN：1881-8706
出版年度：2015
卷号：11
期号：2
页码：2_29-2_40
DOI：10.11305/jjsip.11.2_29
语种：Japanese
出版社：Japan Society for Intellectual Production
摘要：新製品開発を行う開発型中小企業の評価システムを構築した.システムは3段階から成り,第1段階では,開発する新製品の市場を算定し,第2段階では,開発力をヒト,カネ,モノの3要素に分解し,さらに各要素を第4階層まで分解して,各要素をAHP(階層化分析法)で重み付けした後,指数付参考表を基に総合評点化して企業評価を行う.第3段階では,今後10年間の新製品開発と販売に関わる収支をDCF(Discounted cash flow)法で推計して,事業の妥当性を検討する.リーマンショック時に比較対象サンプル企業16社中6社で不具合があったので,整合性をチェックして,ヒト,カネ,モノの重み付けを再試算した結果,ヒト:0.31,カネ:0.28,モノ:0.41(製品の質:0.25,事業性:0.75)の数値を得た.
其他摘要：This system has been developed for evaluating of small and medium sized enterprises (SMEs) especially developing new products and/or new businesses. The system has been composed of three steps. Step 1, Marketability was evaluated for R&D products and/or businesses. Step 2, The Company's R&D ability was divided into 3 factors of Humanity, Money and R&D product, whose indexes were linearly weighted by AHP(Analytic Hierarchy Process). The 16 SMEs whose achievements were well grasped have been evaluated with the reference tables. Step 3, The business model regarding to the new R&D products and/or businesses would be evaluated by DCF (Discounted Cash Flow). After Lehman shock, some troubles, such as bankruptcy, M&A, happened to 6 enterprises of the referenced 16 SMEs. As the result of reconsidering 3 factor's weight, we could get the numbers for Humanity:0.31, Money:0.28, R&D products:0.41(Quality of the Product:0.25, Business feasibility for the product:0.75).