运输企业的绩效评估概述2

AbstractThe transportation industry falls within the domain of regulation economy, and the transportation industry by nature is a public service industry. Most previous studies concerning performance evaluation of the transportation industry have focused merely on operational performance or level of service, and the evaluation indicators used generally tended to be transportation indicators. Financial performance, which might directly influence the survival of an enterprise, is usually ignored. However, with recent releases on government controls over the industry and increases in privatization and liberalization, financial performance should now be included among evaluation of total operation performance, along with traditional evaluation bases such as the efficiency of resource use and the effectiveness of output utilization. Consequently, this paper proposes a performance evaluation framework with financial ratios taken into considerations. Furthermore, it categorizes the five major accounting elements of assets, debts, owners equity, revenue, and expense into three stages of an enterprise operation cycle: factor input, service output, and service consumption. It then proceeds to delineated total operation performance into three types of performance categories: production, marketing, and execution. The result shows that the evaluation framework presented in this paper can be more comprehensive, useful, and feasible.Additionally, because the data on the transportation industry (transportation or finance) is difficult to obtain, this paper uses grey relation analysis to overcome limitation of small sample size and unknown distribution of samples by grouping initial evaluation indicators and selecting representative indicators from among them to perform performance evaluation. The result shows that three indicator types (transportation indicators, financial ratios, and mixed indicators) possess the qualities of both substitution and independence. This demonstrates that if a certain indicator type is used to perform the evaluation, an incomplete view of overall performance will be obtained. Different types of indicators are suited to evaluating different aspects of performance. Transportation indicators are more suitable to measure the production efficiency than financial ratios and mixed indicators, and the execution efficiency is best measured by finan