基于熵值法-DEA混合模型的建筑企业区域公司绩效评价研究
发布时间:2018-04-23 23:25
本文选题:建筑企业集团 + 区域公司 ; 参考:《南京工业大学》2013年硕士论文
【摘要】:近年来,随着全球经济一体化的不断深入,建筑企业规模的不断扩大,建筑企业集团已经成为公司形态发展的主流形式。然而,随着企业集团规模以及多元化程度的不断提高,也随之带来一系列的问题,例如管理链条过长、信息传递缓慢甚至失真、资源分散,进而衍生出同质竞争等问题。所以,缩短管理链条,使组织结构扁平化,让更熟悉本地市场的区域公司自主决策就成为了企业集团管理的一个较好的选择。但是,面对建筑集团公司组织的日趋庞大,总公司如何才能实现对下属区域公司的有效控制就成为了集团公司在经营管理中亟待解决的现实问题。对区域公司经营绩效进行有效评价不仅是建筑企业集团管控的核心部分,而且通过对区域公司绩效的评价能够获得大量的对集团管控有利的信息,以便进一步提高企业集团整体的管控能力,对建筑企业集团的经营管理具有一定的指导意义。 本文在对建筑企业集团的理论和建筑企业集团管控理论进行梳理和总结的基础上,对建筑企业集团的特征和类型,以及建筑企业集团管控的类型、特征和目标分别进行了阐述,并从系统分析的视角对建筑企业管控系统进行了框架分析。在此基础上,重点介绍了区域公司绩效评价与建筑企业集团管控的关系,以及集团公司绩效评价的关键控制点和协同点。然后,在对建筑企业绩效评价指标体系的构建原则和标准进行明确的前提下,从盈利能力、管理水平、人力资源和技术能力四个方面构建了区域公司绩效评价指标体系。对区域公司绩效的评价引入了数据包络分析方法,从决策单元、生产可能集、规模收益、技术有效四个方面详细介绍了DEA模型,并着重介绍了DEA的两个基本模型CCR和BCC模型。在此基础上为了克服DEA模型在指标权重选取上的主观随意性和盲目性,引入了熵值法—这一客观、科学的指标赋权方法,构建了绩效评价的熵值法—-DEA混合模型,并进行了实证分析,验证了模型的实用性和有效性。最后总结了本文的主要结论和研究成果,以及有待进一步解决的问题和不足。
[Abstract]:In recent years, with the deepening of global economic integration and the expansion of the scale of construction enterprises, construction enterprise groups have become the mainstream form of corporate development. However, with the continuous improvement of enterprise group size and diversification degree, it also brings a series of problems, such as too long management chain, slow or even distorted information transmission, scattered resources, and then give rise to homogeneous competition and so on. Therefore, shortening the management chain, flattening the organizational structure and making regional companies more familiar with the local market have become a better choice for enterprise group management. However, in the face of the increasingly large organization of the construction group company, how the head office can realize the effective control of the subordinate regional company has become a practical problem to be solved urgently in the operation and management of the group company. The effective evaluation of the performance of regional companies is not only the core part of the management and control of construction enterprise groups, but also can obtain a large amount of information beneficial to the management and control of regional companies through the evaluation of the performance of regional companies. In order to further improve the overall management and control ability of enterprise groups, it has certain guiding significance to the management and management of construction enterprise groups. On the basis of combing and summarizing the theory of construction enterprise group and management theory of building enterprise group, this paper expounds the characteristics and types of construction enterprise group, as well as the types, characteristics and objectives of construction enterprise group control. And from the point of view of system analysis, the framework of management and control system of construction enterprises is analyzed. On this basis, the relationship between performance evaluation of regional companies and management of construction enterprise groups, as well as the key control points and collaborative points of performance evaluation of regional companies are introduced. Then, on the premise of establishing the principle and standard of construction enterprise performance evaluation index system, this paper constructs the regional company performance evaluation index system from four aspects: profitability, management level, human resources and technical ability. This paper introduces the method of data envelopment analysis to the performance evaluation of regional companies, and introduces the DEA model in detail from four aspects: decision making unit, possible set of production, profit of scale and technical efficiency. Two basic models of DEA, CCR and BCC, are emphatically introduced. On this basis, in order to overcome the subjective randomness and blindness in the index weight selection of DEA model, this paper introduces the entropy method, which is an objective and scientific index weighting method, and constructs a hybrid model of entropy value method for performance evaluation. An empirical analysis is carried out to verify the practicability and validity of the model. Finally, this paper summarizes the main conclusions and research results, as well as further problems and shortcomings.
【学位授予单位】:南京工业大学
【学位级别】:硕士
【学位授予年份】:2013
【分类号】:F426.92
【参考文献】
相关期刊论文 前10条
1 张先治;论内部管理控制系统十要素[J];财会月刊;2005年23期
2 陈尉;;国有企业集团公司管控模式选择[J];国际商务财会;2008年11期
3 朱国荣;张亚贤;王文章;;基于利益相关者理论的建筑企业绩效评价[J];财政监督;2012年14期
4 彭琳;;基于利益相关者的企业绩效评价指标设计[J];北方经贸;2012年05期
5 葛晨,徐金发;母子公司的管理与控制模式——北大方正集团、中国华诚集团等管理与控制模式案例评析[J];管理世界;1999年06期
6 王化成,刘俊勇;企业业绩评价模式研究——兼论中国企业业绩评价模式选择[J];管理世界;2004年04期
7 王钦,张云峰;大型企业集团管控模式比较与总部权力配置[J];甘肃社会科学;2005年03期
8 刘虹;;增强集团管控力[J];上海国资;2007年04期
9 孟执芳;陈志军;;母子公司管理控制相关概念辨析[J];华东经济管理;2007年04期
10 李明智;关于企业综合评价指标体系的探讨[J];黑龙江财会;2002年02期
相关博士学位论文 前1条
1 付春满;企业集团管理控制系统研究[D];天津大学;2008年
,本文编号:1794122
本文链接:https://www.wllwen.com/guanlilunwen/shengchanguanlilunwen/1794122.html