关键词: 网络化制造联盟企业, 资源配置, 数据包络分析, 作业成本分析

Abstract: To solve resource allocation evaluation problem of networked manufacturing extended enterprise, a Data Envelopment Analysis（DEA）mathematical model based on costbenefit was constructed and a manufacturing resource allocation evaluation approach was proposed taking the DEA model as kernel. In this approach, the resource allocation evaluation problem was mapped to the costbenefit analysis problem by using DEA and the manufacturing model on selfsupporting allocation cost, outsourcing allocation cost and costbenefit value of networked manufacturing extended enterprise was modeled by ActivityBased Costing（ABC） and full costing. Moreover, the DEA mathematical model based on costbenefit of resource allocation and the optimized allocation policy were proposed. Finally, the effectiveness and practicability of the approach were verified by the example in networked service platform.

Key words: networked manufacturing extended enterprise, resource allocation, data envelopment analysis, activity-based costing