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Research On The Performance Evaluation Of Tobacco Stations In Company X

Posted on:2018-02-02Degree:MasterType:Thesis
Country:ChinaCandidate:K ZhangFull Text:PDF
GTID:2359330542969828Subject:Accounting
Abstract/Summary:PDF Full Text Request
In the past,the extensive mode of economic growth has made the state-owned enterprises pay more attention to the size than the benefit,which led to its widespread overcapacity.Company X has faced the challenge of overcapacity recently,as a result,the benefits of many tobacco stations consistently remained low.Recently,Company X initially established a post project evaluation system,but current work of post project evaluation always offer recommendations after the events,which does not make any difference in reducing capacity or improving benefit.It is important to study the mechanism of the post evaluation on in investment benefit,which will not only can help Company X improve the projects' quality and efficiency but also provide references to similar enterprises.First of all,the article draws on the relevant research results on the management and performance evaluation of state-owned assets at home and abroad under the premise of defining the core concept and the scope of the agreed research.Secondly,based on principal-agent theory,stakeholder theory,system control theory budget and performance theory,analysis and comparison of AHP,economic value added,BSC and packet strengths and weaknesses and scope of the evaluation method of network performance analysis,refining the theory of investment put into constructing smoke station output performance evaluation impact;again,to Super-CCR-DEA model as the core algorithm,set Xiangxi area Inland Tombs 42 tobacco stations for decision-making unit,the fertilizer area,acquisition costs and other six indicators as input items,tobacco sales as an output item;then,based on the annual data of field research,according to different Company X each year to solve the tobacco stations output relative efficiency of investment,respectively,to build a super-efficient investment in Company's tobacco stations input-output performance evaluation model;Finally,tobacco stations investment decision-making process before,during,and afterwards link characteristics to tabacco stations construction investment input-output model to solve the performance evaluation based on the results,in terms of the optimal allocation of corporate resources,develop scientific investment decisions tobacco stations provide a reference for business decision.
Keywords/Search Tags:State-owned assets investment, Data envelopment analysis, Relative efficiency, Performance evaluation, Budget management
PDF Full Text Request
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