本文選題：服裝類企業(yè)　切入點(diǎn)：營(yíng)銷績(jī)效評(píng)價(jià)　出處：《鄭州航空工業(yè)管理學(xué)院》2017年碩士論文

【摘要】：對(duì)服裝類企業(yè)而言,如何有效的開(kāi)展?fàn)I銷績(jī)效評(píng)價(jià)工作,從而最大限度的提升企業(yè)效益是企業(yè)管理者在當(dāng)下面臨的重要課題。但受制于營(yíng)銷績(jī)效評(píng)價(jià)工作的復(fù)雜性與難以量化等特點(diǎn)影響,目前針對(duì)我國(guó)服裝行業(yè)還缺少一整套系統(tǒng)的,可執(zhí)行的營(yíng)銷績(jī)效評(píng)價(jià)流程。因此,本文具備一定的理論和實(shí)踐意義。本文首先通過(guò)對(duì)相關(guān)文獻(xiàn)進(jìn)行梳理,結(jié)合服裝行業(yè)領(lǐng)域內(nèi)高級(jí)從業(yè)者與高校專家的指導(dǎo)意見(jiàn),構(gòu)建出包含6個(gè)投入指標(biāo),3個(gè)產(chǎn)出指標(biāo)在內(nèi)的營(yíng)銷績(jī)效評(píng)價(jià)指標(biāo)體系,隨后采用CCR模型、BCC模型、DEA超效率模型對(duì)我國(guó)A股上市的17家服裝類企業(yè)2010-2015年相關(guān)營(yíng)銷數(shù)據(jù)進(jìn)行績(jī)效評(píng)價(jià),并根據(jù)分析結(jié)果,運(yùn)用面板數(shù)據(jù)回歸模型和最小二乘法進(jìn)行實(shí)證分析,進(jìn)一步探討了投入要素與產(chǎn)出指標(biāo)間的互動(dòng)關(guān)系,最后得出結(jié)論。研究發(fā)現(xiàn):(1)87個(gè)DMU決策單元中僅有26個(gè)決策單元的營(yíng)銷綜合效率達(dá)到了DEA有效,整體而言服裝類企業(yè)近六年的營(yíng)銷績(jī)效水平相對(duì)低下。(2)大多數(shù)規(guī)模無(wú)效的服裝類企業(yè)處于規(guī)模效益遞增階段,具有較大的發(fā)展空間。(3)投入要素中冗余發(fā)生頻率較高的指標(biāo)有企業(yè)商鋪數(shù)量、銷售人員占比、毛利率、其他銷售費(fèi)用,產(chǎn)出要素中不足發(fā)生頻率較高的是凈資產(chǎn)收益率、主營(yíng)業(yè)務(wù)收入。(4)廣告宣傳費(fèi)、企業(yè)商鋪數(shù)量、存貨周轉(zhuǎn)率對(duì)凈資產(chǎn)收益率與主營(yíng)業(yè)務(wù)收入具有顯著正相關(guān)關(guān)系;毛利率與凈資產(chǎn)收益率之間呈顯著正相關(guān)關(guān)系,與主營(yíng)業(yè)務(wù)收入呈顯著負(fù)相關(guān)關(guān)系;其他銷售費(fèi)用與凈資產(chǎn)收益率之間呈顯著負(fù)相關(guān)關(guān)系,與主營(yíng)業(yè)務(wù)收入呈顯著正相關(guān)關(guān)系;銷售人員占比與凈資產(chǎn)收益率和主營(yíng)業(yè)務(wù)收入之間不相關(guān)。
[Abstract]:For clothing enterprises, how to effectively carry out marketing performance evaluation, Therefore, to maximize the efficiency of enterprises is an important issue facing enterprise managers at present. However, due to the complexity and difficulty of quantification of marketing performance evaluation, there is still a lack of a complete system for the clothing industry in our country at present. Therefore, this paper has some theoretical and practical significance. Firstly, this paper combs the relevant literature, combined with the guidance of senior practitioners and university experts in the field of clothing industry. A marketing performance evaluation index system including 6 input indexes and 3 output indexes is constructed, and then the CCR model is used to evaluate the performance of 17 garment companies listed in A shares in China from 2010 to 2015. According to the analysis results, using panel data regression model and least square method to carry out empirical analysis, the paper further discusses the interaction between input factors and output indicators. Finally, the conclusion is drawn. It is found that only 26 of the 87 DMU Decision-making Units have achieved DEA efficiency. As a whole, the level of marketing performance of garment enterprises in recent six years is relatively low. The indicators of high frequency of redundant occurrence in input factors include the number of shops, the proportion of sales personnel, gross profit rate, other sales expenses, and the higher frequency of occurrence of deficiency in output elements is the rate of return on net assets. Advertising expenses, the number of shops, inventory turnover have a significant positive correlation between net asset return and main business income, and there is a significant positive correlation between gross profit and return on net assets. There is a significant negative correlation between other sales expenses and the return on net assets, and a significant positive correlation with the main business income. The proportion of sales personnel and net asset return and the main business income is not related.
【學(xué)位授予單位】：鄭州航空工業(yè)管理學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.86;F274

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