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餐饮企业经营绩效数据包络分析(DEA)评价方法的研究

论文标题:餐饮企业经营绩效数据包络分析(DEA)评价方法的研究

论文作者
论文导师 孟庆杰,论文学位 硕士,论文专业 旅游管理
论文单位 东北财经大学,点击次数 231,论文页数 52页File Size2813K
论文网 http://www.lw23.com/lunwen_3212092/
restaurant;; operation performance;; three-stage data envelopment analysis (DEA);; Stochastic frontier approach(SFA)
随着我国国民经济的快速发展和人民收入水平的不断提高,餐饮行业也借着这一良好的经济支撑环境得到蓬勃的发展,全行业餐饮营业收入逐年增加,2006年已经达到了一万亿元,年增长16.4%,预计在2010年就将达到两万亿元。餐饮行业的繁荣,使更多的投资者被吸引进入这个行业,而原有的企业也加快了扩张的步伐,餐饮企业之间的竞争日益加剧。现在中国的国内餐饮企业不仅要面对本国中餐企业的竞争,还要面临着外国餐饮企业的强力冲击,而与内资餐饮企业相比,外国餐饮企业凭借着深厚的资金、管理和政策优势,获得了丰厚的利润。 本文研究的目的就是要了解:内资餐饮企业和外资餐饮企业的经营绩效到底是什么样的情况,如何全面而又科学的对餐饮企业的绩效进行评价。餐饮企业之间绩效的差距到底有多大,而在这些差距中又有多少是由于企业管理者之间的管理能力的差别而不是由于环境或政策影响所造成的。作为餐饮市场主体的私营企业的经营水平又是怎样的,未来又如何提高餐饮企业的绩效水平? 因此,本文使用Fried(2002)三阶段数据包络分析(DEA)的方法对大连和广州地区的7种注册类型的限额以上餐饮企业的经营管理绩效水平进行分析,并在投入产出指标体系的建立和第三阶段对投入指标的修正方面分别使用Sigala(2005)使用的逐步回归法和Tone&Tsutsui(2006)提出的修正方法对Fried的方法进行补充和修正,以期望得到更合理的结果。 通过本文的研究得出,在7种注册类型的餐饮企业中,集体餐饮企业,股份合作餐饮企业和外商投资餐饮企业的整体绩效水平最高,但是外商投资餐饮企业的盈利水平最好,其次是股份合作餐饮企业。而私营餐饮企业的经营绩效水平处于中等水平,有很大的提升空间。并且,餐饮企业的经营和管理水平是随着地区经济发展程度的不同而有所差异,广州地区的餐饮企业经营水平高于大连地区。而为了维持和提高经营绩效,未来管理者应该更加注重在资本结构和营运资本方面的控制和管理。
As our national economy development and the people income"s rising, the food and beverage industry has also been developing flourishingly in favor of the advantage of the fine economy environment, the entire industry income increases year by year, in 2006 the income has already been 1000 billion yuan ,and the finger will reach 2000 billion yuan in 2010. Because the prosperity of the industry, more and more investors have been attracted to enter this industry, and the enterprises which entered earlier, also accelerate the development of their own restaurants, so the competition is aggravating gradually. Now the domestic restaurant enterprises will not only face the competition of Chinese food-style enterprises, but also face the big challenge of foreign restaurants which relying on deep capital, excellent management, and policy advantage have gained a lot of profit The purpose of this paper is to study what"s the operation performance of the domestic and foreign restaurants, and how can we use a appropriate method to evaluate the performance comprehensively, and what kind of gaps between different kinds of restaurants and how big, then this paper will study which parts of the gaps attribute to the invalidation of the management without the influence of the environment and the policy. And private restaurants as the main body of the food and beverage industry, what is the performance of these restaurants, and how can them to improve their performance in the future? Therefore, the paper will use Fried (2002) three-stage data envelopment analysis (DEA) method to analysis 54 enterprises" operation performance of 7 different kinds of registration status in Dalian and Guangzhou area, and use Sigala(2005)"s stepwise approach and Tone & Tsutsui"s amending method (2006) to improve the Fried"s method. The paper concludes that: among the 7 kinds registration types of restaurants, the whole performances of the collective-owned restaurants ,the cooperative restaurant and the foreign restaurant are the best, but the foreign restaurant"s earning ability is the best. The private restaurants" operation achievement level is in medium level, and there are a lot of rooms to improve. And the operating level of restaurants varies from areas, the performance of Guangzhou is better than Dalian. In order to improve the managing and operating performance in the future, the manager will pay more attention on the control of the finance structure and working capital.

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