Research On Evaluation Of Operational Efficiency Of Airlines Based On EVA

At present,China's economic growth rate is slowing down and air transport demand is rising.The state is paying more attention to improving enterprise efficiency rather than expanding its scale.Based on the Economic Value Added(EVA)management system,enterprise resource basic theory,enterprise capability theory,and the company's core competitiveness theory,a theoretical model of EVA-based enterprise operation efficiency evaluation is constructed.Based on the theoretical model,an evaluation index system for operating efficiency with EVA as the final output is established.A three-phase VF-NSBM-DEA model was constructed to divide the operational process of airlines into: resource input stage,production stage,and sales stage.In the empirical research process,the data of 20 air transport enterprises from 2007 to 2016 are selected.Firstly,from a quantitative point of view,the scientificity of the indicator system is verified.Secondly,analyze the estimated efficiency values of airlines.Consider that airlines should appropriately control the speed of expansion and increase the efficiency of the use of resources already inputed.Large-scale airlines are more inclined to improve the efficiency of resource use.Smaller airlines are more inclined to expand their scale.The production efficiency of airlines is relatively passive,which is mainly constrained by the market conditions.The airlines in North America and Europe have higher sales levels than those in Asia.Finally,a non-linear relationship between efficiency and influencing factors is constructed using a threshold model approach.The empirical results show that airlines should moderately reduce their investment in operating leased aircraft for a period of time in the future.The funding structure is currently more reasonable.