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The Construction Of Defense Industry Enterprises' Performance Evaluation System And The Application Research Based On Data Envelopment Analysis

Posted on:2013-01-25Degree:MasterType:Thesis
Country:ChinaCandidate:F Y LiFull Text:PDF
GTID:2219330371960442Subject:Accounting
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The military industrial enterprises are the military products research and production units. They are the pillar of the defense forces, the capacity and level is directly influence the strength of national defense force. Military enterprises not only provide a variety of weapons and equipment for national security, but also make a great contribution for the development of national economy. Since the 80s of the last century, relied on the superiority of technique, the prop of national policy as well as the progressive improvement of the enterprise's management, the overall management of the military enterprise had changed thoroughly.The purpose of enterprise operation is realize the enterprise overall efficiency to be most superior. The military industrial enterprises want to achieves the purpose, it is very important to carry on a performance measurement on it. The Data Envelopment Analysis (DEA) is the method that establishment above the comparatively efficiency evaluate principle, it can solve the problem which provided with more ingredient in input and output. The thesis in the introduction enterprise operation and in the DEA correlation theory foundation, has discussed the DEA in the performance measurement of the military industrial enterprises application. In this thesis, we study on he military industry from the perspective of performance. Thus we can grasp the overall situation of specific performance of the industry to demonstrate this industry's development trend and prospects to provide references for investors, business supervisors and so on.In this paper, based on discussing the performance evaluation theory and comparative analysis of various evaluation methods briefly, we analyzed the industry characteristics and performance evaluation's current situation of China's defense enterprises, with the idea of DEA, we constructed the defense industry enterprises' performance evaluation system.Then, We used the output oriented model of the data envelopment analysis theory, and selected the financial data of 30 aerospace military listed companies from the year of 2006 to 2010 as samples, to research the defense industry enterprises'performance evaluation. We did the efficiency analysis, scale analysis, projection analysis, sensitivity analysis and improved analysis of the target based on the C2R model calculation results. Then we drawed the following conclusions:Firstly, the aerospace military listed companies' operating efficiency is overall usual, and the distribution of the samples' comprehensive efficiency value has the polarization phenomenon. Secondly, technical efficiency and scale efficiency and good. Thirdly, the reasons of the companies' DEA invalid within the industry were complex and could not be explained solely. To the companies of DEA ineffective or inefficient needed combine their own conditions to take appropriate measures to improve. Finally, we put on scientific measures for improvement, in order to promote the development of the national defense economy.
Keywords/Search Tags:data envelopment analysis, military industry enterprises, performance evaluation, C~2R model
PDF Full Text Request
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