服装类上市企业营销绩效实证研究

发布时间：2018-03-25 18:17

本文选题：服装类企业　切入点：营销绩效评价　出处：《郑州航空工业管理学院》2017年硕士论文

【摘要】：对服装类企业而言,如何有效的开展营销绩效评价工作,从而最大限度的提升企业效益是企业管理者在当下面临的重要课题。但受制于营销绩效评价工作的复杂性与难以量化等特点影响,目前针对我国服装行业还缺少一整套系统的,可执行的营销绩效评价流程。因此,本文具备一定的理论和实践意义。本文首先通过对相关文献进行梳理,结合服装行业领域内高级从业者与高校专家的指导意见,构建出包含6个投入指标,3个产出指标在内的营销绩效评价指标体系,随后采用CCR模型、BCC模型、DEA超效率模型对我国A股上市的17家服装类企业2010-2015年相关营销数据进行绩效评价,并根据分析结果,运用面板数据回归模型和最小二乘法进行实证分析,进一步探讨了投入要素与产出指标间的互动关系,最后得出结论。研究发现:(1)87个DMU决策单元中仅有26个决策单元的营销综合效率达到了DEA有效,整体而言服装类企业近六年的营销绩效水平相对低下。(2)大多数规模无效的服装类企业处于规模效益递增阶段,具有较大的发展空间。(3)投入要素中冗余发生频率较高的指标有企业商铺数量、销售人员占比、毛利率、其他销售费用,产出要素中不足发生频率较高的是净资产收益率、主营业务收入。(4)广告宣传费、企业商铺数量、存货周转率对净资产收益率与主营业务收入具有显著正相关关系;毛利率与净资产收益率之间呈显著正相关关系,与主营业务收入呈显著负相关关系;其他销售费用与净资产收益率之间呈显著负相关关系,与主营业务收入呈显著正相关关系;销售人员占比与净资产收益率和主营业务收入之间不相关。
[Abstract]:For clothing enterprises, how to effectively carry out marketing performance evaluation, Therefore, to maximize the efficiency of enterprises is an important issue facing enterprise managers at present. However, due to the complexity and difficulty of quantification of marketing performance evaluation, there is still a lack of a complete system for the clothing industry in our country at present. Therefore, this paper has some theoretical and practical significance. Firstly, this paper combs the relevant literature, combined with the guidance of senior practitioners and university experts in the field of clothing industry. A marketing performance evaluation index system including 6 input indexes and 3 output indexes is constructed, and then the CCR model is used to evaluate the performance of 17 garment companies listed in A shares in China from 2010 to 2015. According to the analysis results, using panel data regression model and least square method to carry out empirical analysis, the paper further discusses the interaction between input factors and output indicators. Finally, the conclusion is drawn. It is found that only 26 of the 87 DMU Decision-making Units have achieved DEA efficiency. As a whole, the level of marketing performance of garment enterprises in recent six years is relatively low. The indicators of high frequency of redundant occurrence in input factors include the number of shops, the proportion of sales personnel, gross profit rate, other sales expenses, and the higher frequency of occurrence of deficiency in output elements is the rate of return on net assets. Advertising expenses, the number of shops, inventory turnover have a significant positive correlation between net asset return and main business income, and there is a significant positive correlation between gross profit and return on net assets. There is a significant negative correlation between other sales expenses and the return on net assets, and a significant positive correlation with the main business income. The proportion of sales personnel and net asset return and the main business income is not related.
【学位授予单位】：郑州航空工业管理学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.86;F274

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