四川轻化工大学学报(社会科学版)

企业绩效评价对监测企业经营情况、监控经营风险、判断战略实施效果具有重要意义,绩效评价准确及时可以在战略制定和博弈中抢占优势。然而,精准科学量化绩效是企业普遍面临的棘手难题,尤其是竞争激烈且行业特性明显的企业。在白酒产业供给侧结构性改革、消费结构升级和产业政策解禁等背景下,准确量化绩效对企业就有限资源提高消费群体吸引力、经营管理水平和抗风险韧性具有重要意义,为实现企业可持续发展提供了新思路。研究在综合分析企业绩效评价指标选取、量化方法、指标关联程度等基础上,借鉴利益相关者理论、企业社会责任和白酒行业特性对平衡计分卡进行改进,从财务绩效、客户及社会绩效、内部管理及创新绩效三个层面共28个指标建立白酒企业绩效评价指标体系。其次,为提高企业绩效评价精确性,研究采用熵权法对指标客观赋权,并利用向量夹角余弦距离和灰色关联法对传统TOPSIS法进行改进,建立了熵权改进TOPSIS评价模型。该模型在赋权基础上,创新性地运用向量夹角余弦距离替代欧式距离判断样本间的相似度,弥补欧式距离直线式计算处理数据信息造成的损失,再结合灰色关联理论构建相对贴近度,反映了绩效内部变化趋势与理想绩效的联系,并选取最具行业特色、百亿规模以上的三个白酒企业进行算例分析。研究表明:在影响白酒企业绩效评价的各项指标中,营业净利率、科研人员率、质量达标率三项指标影响最强,酿酒增长率、员工培训、员工工资增长率三项指标影响最弱;客户及社会绩效维度发展不均已成为判断白酒企业绩效水平的关键,财务绩效发展比较均匀,并没有拉开显著差距;熵权改进TOPSIS法能较好的反映企业绩效情况,验证了该方法判断白酒企业绩效优劣的合理性和实用性。最后,研究针对算例分析结果及模型运用提出一般性建议,并针对百亿规模以上的企业提出相关建议。

The enterprise performance evaluation is of great significance to monitor the enterprise operation, monitor the operation risk and judge the implementation effect of the strategy. Accurate and timely performance evaluation can preempt the advantage in strategy formulation and game. However, precise and scientific quantification of performance is a common difficulty faced by enterprises, especially those enterprises with fierce competition and obvious industry characteristics. Under the background of supply-side structural reform, consumption structure upgrading and industrial policy lifting, etc. accurate quantification of performance is of great significance for enterprises to improve the attractiveness of consumer groups, the level of operation and management, and the resilience against risks with respect to limited resources. This provides a new idea for realizing the sustainable development of enterprises. Based on the comprehensive analysis of the selection of corporate performance evaluation indicators, quantitative methods, and the degree of indicator relevance, the research draws on stakeholder theory, corporate social responsibility and the characteristics of the liquor industry to improve the balanced scorecard. This paper establishes the index system of enterprise performance evaluation for liquor enterprises from 28 indicators in three levels: financial performance,customer and social performance, internal management and innovation performance. Furthermore, in order to improve the accuracy of enterprise performance evaluation, the entropy weight method is used to objectively assign weights to indexes, and the included Angle cosine distance and gray correlation method are used to improve the traditional TOPSIS method, and the improved TOPSIS evaluation model of entropy weight is established. Based on weighting, the model innovatively uses the included angle cosine distance to replace the Euclidean distance to judge the similarity between samples and make up for the loss caused by the linear calculation of Euclidean distance. Then, the relative closeness degree is set up in combination with the grey correlation theory, which reflects the relationship between the internal variation trend of performance and the ideal performance. Three liquor enterprises with industry characteristics and over CNY10 billion revenues are selected for example analysis. The research shows that: among the indicators that affect the performance evaluation of liquor enterprises, the three indicators of operating net interest rate, research staff rate and quality up to standard rate have the strongest influence. Three indicators: distilling growth rate, employee training, employee salary growth rate have the weakest impact. Second, uneven development of customer and social performance dimensions have become the key to judge the performance level of liquor enterprises, and the development of financial performance is relatively uniform without significant gap. The improved TOPSIS method of entropy weight can reflect the performance of enterprises well and verify the rationality and practicability of the method to judge the performance of liquor enterprises. Finally, the paper puts forward general suggestions for the analysis results and the application of the model, and puts forward relevant suggestions for enterprises with a scale of over CNY10 billion.