Research On Enterprise Performance Evaluation Based On Improved DEA

For a long time,under the background of economic globalization,foreign enterprises eyeing on the domestic market,Chinese enterprises facing unprecedented pressure of competition.Enterprise performance evaluation,as an important part of strategic management,is not only an important means of incentive and restraint,but also an important tool to measure the level of competitiveness and sustainable development of an enterprise.China tobacco commercial enterprises are also the same which have been in the protection of the monopoly system.Tobacco cultivation,the supply and sales of cigarettes are in the range of national planning index.In essence,they are with strong planned economy characteristics.So the tobacco business enterprise competition consciousness and the idea of sustainable development is relatively weak.Therefore,Chinese enterprises in order to seize the opportunity to develop themselves,take a firm step,and effectively enhance their competitiveness,they must pay attention to the enterprise's performance level.So to understand the financial situation,operation process,customer needs,employee needs and social needs,establish a set of index system which is more suitable for evaluating the level of enterprise performance and select appropriate performance evaluation methods have become a problem to be solved by enterprise immediately.In this paper,firstly analyzes the background,theory and the importance about the performance evaluation.Secondly,compares the advantages and disadvantages of several enterprise performance evaluation methods and their establishment of performance evaluation index systems.On the basis of existing research,establish five dimensional framework of the performance evaluation index system,including financial dimension,customer dimension,internal process dimension,enterprise employee dimension and social dimension.Thirdly,propose an improved DEA method that means combine AHP method and DEA method to evaluate the performance level of enterprises.Use AHP method to determine the weight of each index,and sort the index by the results.Select key performance evaluation indexes from it and establish an input and output evaluation index system.Use DEA method to calculate the relative efficiency value of the lower index to the upper index,multiply the efficiency value of indexes with their corresponding weights,then theresult is each enterprise's performance level.Fourthly,select the best performance level of the enterprise as a benchmark unit,using benchmarking method to find deficiencies and put forward improvement measures.Fifthly,setting AS tobacco business enterprise as an example,base on the evaluation index system to evaluate the9 units in GZ province by DEA method.Select benchmark units from the comparison and found the lack of AS tobacco companies.Finally,put forward some measures to improve the level of AS tobacco companies.Improving the level of enterprise performance as the core,this paper builds the index system comprehensively.And applying the model to evaluate the level of enterprise performance,which is conducive to AS tobacco business enterprise to find their own shortcomings,so as to comprehensively improve the core competitiveness and sustainable development level.At the same time,the research of the evaluation index system and method has enriched the theoretical system of enterprise performance evaluation,which also has positive significance for the future development of the enterprise.