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基于生命周期理论的企业绩效评价研究
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摘要
经济全球化和科技进步导致了企业之间的竞争空前激烈。企业绩效评价是企业管理的重要组成部分,是企业进行分析、预测、规划等过程的依据,是不断提高企业竞争能力的重要手段。本文的研究内容为处于不同发展阶段的企业进行绩效评价提供了一个新思路。
     本文对基于生命周期理论的企业绩效评价进行了研究。以经济学、管理学相关理论为基础,根据企业生命周期理论对企业发展阶段进行划分,分析了企业在不同生命阶段的绩效表现特征,建立了基于生命周期理论的企业绩效评价框架和体系,并设计了基于神经网络的企业绩效评价模型。实证表明基于生命周期理论的企业绩效评价结果是令人满意的。
     本文的创新性工作主要包括:
     (1)提出以企业文化作为企业绩效评价的出发点。企业文化对企业战略的执行具有决定性的影响,因此把企业文化作为出发点,有助于从更深层次进行企业绩效评价。
     (2)建立了基于生命周期理论的企业绩效评价框架。该框架以企业生命周期的不同阶段作为纵向架构;以价值增长过程作为横向架构。
     (3)建立了基于生命周期理论的企业绩效评价体系。该体系以系统理论和价值增长理论为指导,由企业文化、生产制造过程、产品收益转化和收益实现四个层面构成企业绩效评价体系。
     (4)设计了基于生命周期理论的企业绩效评价框架的神经网络建模方法,并以制造业企业为例进行了实证研究。
Along with economic globalization and technological advancement, competition between enterprises became extremely intensity than ever before. Enterprises performance measurement (EPM) is a vital part of enterprises management, is a foundation of analysis, forecasting and programming, and it is also an important way to improve the competition ability. The content in this dissertation serves a new thought for enterprises in different lifecycle stages.
     In this dissertation, EPM based on Corporate Lifecycle Theory (CLT) is explored. With the help of economic and management theory, the lifecycle stages are estimated according to the CLT, the character of enterprises in different lifecycle stages is analyzed, and an EPM model is set up based on NN method. Demonstration shows that the result based on this framework is satisfied.
     Innovative work in this dissertation includes:
     First, put forward organizational culture as the start of EPM. Because organizational culture has vital influences on the implement of enterprises strategic, take organizational culture as the start will help EPM go deep into efficiency.
     Second, set up the EPM framework which is based on CLT. The framework take different lifecycle stages as portrait frame, take value rising process as landscape orientation.
     Third, set up the EPM system which is based on CLT. The system is directed by system theory and value growing theory, which includes organizational culture, production process, product-return exchanging and income achievement.
     Forth, design a process to set up Neural Network (NN) model which is based on the CLT-based EPM framework. Take manufacture enterprises as example to do demonstration.
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