摘要
引入平衡指数建立一种全排列的DEA模型,选取我国12家上市企业为评价对象,建立可靠的、实用性强的指标体系,其中三个投入指标为总资产、主营业务成本、在职员工数,四个产出指标为每股收益、净利率、资产负债率、存货周转天数,分析2011-2014年4年内各指标的数据,评价航运企业的综合经营效率。最终得出这12家中国航运上市企业的综合经营效率结果,为各企业提高综合竞争力提供有效的借鉴。
In this paper, we introduced the equilibrium index to build a full permutation DEA model, and then selecting 12 listed Chinese enterprises as the evaluation object, built a reliable and practical index system whose three input indexes were total assets, main business cost and staff size, and four output indexes were earnings per share, net profit ratio, asset-liability ratio and inventory turnover days. Next we analyzed the data of the indexes for the period between 2011 and 2014 to evaluate the comprehensive operational efficiency of the enterprises.
出处
《物流技术》
2016年第1期47-50,97,共5页
Logistics Technology
基金
国家社科基金(14CGL013)
2015年四川省教育厅资助科研项目(15SB0463)
