Research On Performance Evaluation Of S Coal Company Based On DEA

Coal is the main source of energy in our country.It plays an important role in the safetyof the national energy supply and plays an important supporting role in the development of the national economy.Therefore,the performance level of listed coal companies can reflect and directly affect the overall economy of our country to a certain extent.Therefore,we should pay attention to the construction and development of the enterprise performance evaluation system in our country’s coal industry.By choosing appropriate performance evaluation methods,we should promptly find out major problems in the company’s business activities,and put forward appropriate development suggestions according to specific problems,which will help enterprises to further improve the performance level,and improve the company’s operating efficiency.This paper mainly takes S Coal Company as the research object,and through the combination of case study method and empirical analysis method,from the perspective of input and output,the performance level of S Coal Company is evaluated and studied.So as to find out the management problems it faces in the process of production and operation.First of all,based on the main literature about enterprise performance evaluation at home and abroad,the basic status quo of current enterprise performance evaluation is summarized,and theresearch content,methods and paths of this paper are briefly introduced.Then it summarizes the relevant definitions of performance evaluation and the theoretical basis supporting this study,and then briefly expounds and compares several main performance evaluation methods.consider.When carrying out the case analysis of S Coal Company and constructing the performance evaluation system based on DEA,firstly make a brief analysis of the enterprise management development of S Coal Company,and then start to construct the performance evaluation system of S Coal Company.This paper mainly selects the current salary of increase,total assets,main business cost,and R&D expenditure as input indicators.And output indicators of main business income,earnings per share,and total profits and taxes are selected.Finally,according to the basic principles of DEA,the investment-oriented DEA-BCC modelis used to conduct empirical analysis on the company in both vertical and horizontaldirections,and the DEA-Malmquist index model is used to conduct dynamic evaluation and analysis of the company.In the empirical analysis part,the input-output index data is brought into the DEAP2.1 software to run,and the relevant data such as efficiency value,projection data value and reference data set can be obtained.The S Coal Company is analyzed and studied according to the obtained data value.On the one hand,based on the DEA-BCC model,the performance of S Coal Company is evaluated vertically and horizontally.In the longitudinal analysis,the comprehensive efficiency value of S Coal Company in the past five years has not reached 1,indicating that the overall performance level of S Coal Company is not high.In the horizontal analysis,the ranking of S Coal Company among 29 companies in the same industry in 2020 is 23,and its comprehensive efficiency value of 0.942 is lower than the industry average of 0.972,indicating that there is a large gap between S Coal Company and its competitors in the same industry.As a result of the analysis,the relevant factors of input and output of S Coal Company are optimized through redundant variables.On the other hand,based on the DEA-Malmquist index model to dynamically analyze the performance level of S Coal Company,it is found that the overall factor productivity index of S Coal Company presents a fluctuating downward trend,reflecting the continuous decline of S Coal Company’s productivity.Finally,based on the empirical analysis results,it puts forward suggestions to improve the efficiency of resource utilization,reduce the company’s operating costs,explore the transformation and upgrading model and improve the company’s management level,aiming to promote the performance of S Coal Company.