服务企业绩效评估体系研究
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摘要
服务生产率的改善与提高处于整个服务职能管理的核心,与服务企业绩效水平的提高密切相关,它们都是服务运营与管理的最终目标。本文依据服务经济理论和生产率理论,运用数据包络分析方法计算服务业上市公司的生产效率、规模效率和技术效率,运用经济增加值法计算服务业上市公司的绩效,然后,用所得的两组数据作相关分析和回归分析,挖掘服务企业绩效和生产率的关系。分析结果表明:一方面,传统的生产率模型不适用于服务企业;另一方面,目前我国服务企业的绩效缺乏稳固的竞争力支撑,服务企业效率低下。
     为了克服已有的生产率评估模型对服务企业的不适应性,本文针对服务运作层面,探讨如何在定性和定量结合的意义上对服务的投入与产出进行合理的管理控制,从而提高服务企业生产率和绩效。运用因子分析法探究影响服务企业生产率和绩效的主要因素,包括员工、顾客和业务流程。从影响服务企业绩效的主要因素出发,本文分析了员工、顾客和业务流程三个层次的绩效系统,运用层次分析法构建服务企业绩效综合评估模型,该模型由三个指标层次构成,即员工层次绩效、顾客层次绩效和业务流程层次绩效。从而揭示了服务企业绩效的特点与规律,进而结合各项评估指标,从员工层面、顾客层面和业务流程层面三个方面分析并给出提高服务企业绩效的管理建议,指导服务企业绩效管理,为服务企业管理实践提供新的视角。
Under the situation that the constantly changing socio-economic structure and the new competition, as an important part of the whole social economic, the service industry has already played an extremely active role in every country’s economic activities in the world. However, the research on the service enterprises management and the general concept of the service management was not enough and lagged in contrast to the manufacturing enterprises management, and there are lots of restrictions for resolving the issues of service problems when using the theory and methods which from the manufacturing industry. As an independent branch of the management, service management has own form in the theoretical research level at this stage. And at the same time, people pay much attention to the service productivity in the practical operation level. And because of the specificity, importance and blank spots in the research level, service productivity and service enterprises performance gradually cause the attention of scholars.
     For a long time, the research from the mainstream economics and management has always focused on the manufacturing industry productivity, and there is the lack of analysis for service industry and service enterprises productivity. Existing research is still at the exploratory stage when referring to the canonical and empirical study for service productivity and service performance. And also there is no complete theoretical framework about the quantitative management for service costs and benefits. The theory of service productivity still lacks of systematization and stability. In particular, the research on service productivity and performance from domestic academia is still in the digestion, absorption and universal stage for foreign research results. And there are many shortcomings both for domestic and foreign, mainly: Firstly, domestic and foreign scholars did not have in-depth study on how to improve the service industry productivity, and have no much relevant research results. At present, the main researchers are jurists of statistics and management. Statisticians focus on improving service output and the methods of productivity determination, reducing error and improving the measurement accuracy, etc. Most of the research literatures about China's service enterprises productivity tend to use some of the conventional single-factor productivity indicators, such as labor productivity, margin funds profitability and so on, to measure the operating performance. In fact, information from these indicators does not fully and accurately reflect the improvement of enterprises efficiency and the extent of the related impact factors contributions. Secondly, we can find that traditional performance evaluation methods are designed for the manufacturing industry, and it is more suitable for manufacturing applications. However, the service is an open system, the most important characteristic and the biggest difference between service industry and manufacturing industry is customers participate in the service process____open, invisible, can not be stored and production and consumption of services happen at the same time, we must consider the open and specificity when evaluate the service enterprises performance. So, the traditional performance evaluation model which based on the manufacturing industry can no longer meet the needs of service enterprises performance evaluation, we must establish the new performance evaluation system that can improve the productivity of service enterprises, and to enhance the competitiveness of the service enterprises. So this article conducts in-depth study on the performance evaluation system of service enterprises based on the above theoretical background.
     The object in this article is service-oriented enterprises in the field of service, that means service is the main source of income and the main business in these enterprises. The improvement and enhancement of service productivity is the core in the whole service functions management, and closely relate to the improvement of service performance, and they are the ultimate goals in the service operating and management process. With the support of the theory of service economic, service management, service productivity and performance theory, this article focusses on studying the factors which impact on the service enterprises performance, analyzing the relationship between productivity and performance, and establishing the service enterprises performance evaluation system based on productivity, giving strategic advice for perfecting the service enterprises management, and providing theoretical guidance for improving China’s service enterprises competitiveness. Therefore, this article has certain theoretical and practical significance. Firstly, one of the major characteristics between service and tangible products is that production and consumption can happen at the same time, and it requires the customers should be involved in the service process in varying degree in many cases. For the reason that customers are involved in the service output process, the quality of inputs come from the customers in the service production process will affect the productivity. Therefore, as the forefront issue of economics and management, how to accurately measure the productivity and efficiency of service enterprises, and evaluate service enterprises performance more actually and closely, have become an challenging issue at the initial stage of the study. Some scholars’research on the growth of China's service industry productivity just limited in the macroscopic or intermediate perspective service field, and lack of the study in the view of microcosmic field, and the research on the enterprises performance evaluation system is limited to the manufacturing industry, which has the industry limitations. Previous research just provided useful early results for the service enterprises performance evaluation system. So this article combines the employees performance with the customers performance in the service enterprises, and establishes a whole comprehensive evaluation model of service enterprises performance, and provides a new perspective for forming a regulatory unified service management theory system. Secondly, at the rapid development stage, China's service industry played an important role in the national economy and had great contribution to the economic promotion. At present, the research on China's service enterprises performance evaluation system is less than the manufacturing industry, if this situation does not change, it will have an influence on domestic economic development in the future. In this paper, not only establish comprehensive evaluation model of service enterprises performance under the guidance of western advanced theory, but also combine foreign advanced theory with China’s practice, have local reform for the evaluation system under the social economics and environmental system in china, build theory analysis model for service competition and service management, and search for practical operation tools. It is an important mission for theorists that provide guidance for the service enterprises, and explore the concepts, measurement and evaluation methods, the law of the development and improvement strategy of service enterprises efficiency and performance deeply, that has great practical significance for the development of China’s service enterprises.
     The content of research in the article mainly include four aspects: Firstly, alculate the production efficiency, the scale of efficiency and the technical efficiency of the listed companied by using DEA, calculate the performance of services listed companies by using EVA, then, make the relevant analysis and regression analysis by using the data in two groups, to dig the relationship between service enterprises productivity and performance. The results are contrast to earlier assumptions that the higher service enterprise productivity and efficiency, the better performance, basically there is no relationship between the change of performance and productivity and efficiency in China's service industry. The conclusion is that, on the one hand, the productivity model is not suitable for the services which can be applied to the traditional manufacturing sector; on the other hand, there is a lack of solid support of competitiveness for the service enterprises performance, the efficiency of the service industry is low. In order to overcome the inadaptability that exists in productivity evaluation model for the service industry, in this article, as for the level of services operation, we want to discuss how to do a reasonable management control for the service inputs and outputs in the sense of the combination of qualitative and quantitative, and the aim is to improve the productivity and performance. Secondly, this article base on the theory of service profit chain, from two points of service enterprises input and output, use the method of factor analysis to find the main factors which impact on service business productivity and performance on the basis of a great deal of information and data. There are three factors: employees, customers and business processes. We can find that the employees as the producer——the primary factor is employee productivity which impacts on service enterprises performance; Customer satisfaction is an important indicator which measures the performance of service enterprises; And the efficient business processes structure, that is, service enterprises have the effective input-output transformation mechanism is the key to high performance in the process of operating formation. Thirdly, from the main factors which impact on enterprise performance, this paper analyses three levels of system performance which are the employees, customers and business processes, and construct the service enterprises performance integrated evaluation model by using AHP. The model consists of three indicators: staff-level performance, customer-level performance and business process-level performance. Staff-level performance covers the six indicators, including performance note, task support, encouragement, feedback, skills and knowledge, personal ability; customer-level performance includes the value of customer purchase, the value of customers word-of-mouth, the value of customer information, the value of customer knowledge and the value of the customer transaction; business process-level performance includes target management, performance management, resource management and interface management, then reveals the characteristics and laws of service performance evaluation. Fourthly, bases on service enterprises performance assessment integrated model and combine the assessment indicators, gives management proposals which can improve service performance from the employees, customers and business processes aspects, guides service business performance management, provides a new perspective for service enterprises management practice.
     The innovations of this paper mainly include following three parts. Firstly, to build up the analysis framework of performance evaluation for service enterprises. The earlier researches of performance evaluation for service enterprises lack of comprehensive and systematic considerings. So basing on the features of service, productivity theory as well as enterprises performance evaluation theory, the paper believes that performance evaluation and management for service enterprises should be keep following three levels: staff, customers and business process. Accordingly, we can provide a more quantitative significance of the operational framework for the business performance management practice of the services enterprises. Secondly, to design a service enterprises performance comprehensive score model. In order to reveal the characteristics of service enterprises performance assessment, this article analyzes the performance systems of employees level, customers level and business process level components. At the same time, to draw on existing studies and take the use of AHP, we initially construct a productivity-based service enterprises performance comprehensive score model and provide a unique perspective for our corporate performance assessment study, and also lay a good foundation for further studies in the future. Thirdly, in theoretical level, to a certain extent, to expand its academic research related to service business performance evaluation and provide a theoretical basis and references for further study; in practice level, to provide some operating proposals to enhance the productivity of service enterprises.
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