鐵路企業(yè)經(jīng)營績效評(píng)估研究
本文選題:鐵路企業(yè) + 績效評(píng)估。 參考:《中南大學(xué)》2014年碩士論文
【摘要】:摘要:2013年3月,中國鐵路實(shí)行了政企分開的管理體制改革,鐵路企業(yè)被賦予了真正的市場(chǎng)主體地位。新時(shí)期,面對(duì)更加復(fù)雜多變的內(nèi)外環(huán)境,鐵路企業(yè)如何提升經(jīng)營管理水平、發(fā)掘自身優(yōu)勢(shì)與不足、統(tǒng)籌兼顧經(jīng)濟(jì)效益和社會(huì)效益、協(xié)調(diào)好各利益相關(guān)者的需求,將成為鐵路企業(yè)可持續(xù)發(fā)展的關(guān)鍵;诖,本文提出針對(duì)鐵路企業(yè)經(jīng)營績效評(píng)估的研究探討,具有一定的理論和實(shí)踐意義。 論文基于平衡計(jì)分卡,從財(cái)務(wù)、客戶、內(nèi)部業(yè)務(wù)流程、學(xué)習(xí)與創(chuàng)新、社會(huì)貢獻(xiàn)五個(gè)維度,采用定性和定量指標(biāo)篩選方法,構(gòu)建了鐵路企業(yè)經(jīng)營績效評(píng)估指標(biāo)體系。 在分析闡述現(xiàn)有指標(biāo)權(quán)重確定方法及其優(yōu)缺點(diǎn)、適用范圍的基礎(chǔ)上,選取主觀賦權(quán)法—AHP和客觀賦權(quán)法—熵值法,并引入修正系數(shù),將兩者結(jié)合起來,從而形成一種組合賦權(quán)法對(duì)指標(biāo)進(jìn)行賦權(quán),克服了傳統(tǒng)單一賦權(quán)法的缺陷。 此外,論文運(yùn)用極值法和功效系數(shù)變換法對(duì)指標(biāo)數(shù)據(jù)進(jìn)行預(yù)處理,同時(shí)提出應(yīng)用區(qū)間評(píng)分法和集值統(tǒng)計(jì)理論進(jìn)行定性指標(biāo)的定量化處理;最后,論文結(jié)合上述研究內(nèi)容,構(gòu)建了基于組合賦權(quán)和TOPSIS法的鐵路企業(yè)經(jīng)營績效評(píng)估模型,并通過實(shí)例驗(yàn)證了模型的有效性。
[Abstract]:Abstract: in March 2013, China Railway carried out the reform of management system of separating government from enterprise, and railway enterprises were given the status of real market main body.In the new era, facing the more complex and changeable internal and external environment, how to improve the management level of railway enterprises, explore their own advantages and disadvantages, balance economic and social benefits, and coordinate the needs of all stakeholders,It will become the key to the sustainable development of railway enterprises.Based on this, this paper puts forward the research on railway enterprise performance evaluation, which has certain theoretical and practical significance.Based on the balanced Scorecard, this paper constructs the performance evaluation index system of railway enterprises from five dimensions: finance, customer, internal business process, learning and innovation, and social contribution.On the basis of analyzing and expounding the existing index weight determination methods and their advantages and disadvantages, the subjective weighting method -AHP and the objective weighting method-entropy method are selected, and the modified coefficient is introduced to combine the two methods.Thus, a combined weighting method is formed, which overcomes the limitation of traditional single weighting method.In addition, the paper uses extreme value method and efficiency coefficient transformation method to preprocess the index data, and puts forward the application of interval scoring method and set value statistical theory to the qualitative index quantitative processing. Finally, the paper combines the above research content,The performance evaluation model of railway enterprises based on combination weighting and TOPSIS method is constructed, and the validity of the model is verified by an example.
【學(xué)位授予單位】:中南大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:F532.6;F272.5
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