农业企业内部绩效评估及协调分析
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摘要
在中国,农村要改革,农民要增收,农业要发展,“三农”问题依然是解决中国农业经济发展的瓶颈问题,农业产业化经营是促进新农村建设和加快县域经济发展的动力之一,发展农业产业化经营的关键是农业企业的发展壮大,农业企业经营的好坏直接影响农业产业化的成效以及农业的整体质量和效益水平。基于目前我国农业企业内部绩效考评方法缺失,企业内部绩效水平不高的状况,作者在前人研究的基础上,力图找到科学评价农业企业内部绩效的方法和指标体系,得到与企业实际情况最接近的内部绩效水平和绩效改进目标。
     本研究以一般系统论、协同管理论、企业价值论和博弈论等理论为基础,紧密围绕研究的目的,具体分析了农业企业内部各经营流程的价值增值过程并进行了企业内部部门协同管理的机制研究,机制研究由协同管理的形成机制、实现机制和约束机制三个方面组成。通过问卷调查的方式,对评价农业企业内部绩效的指标体系进行修改、完善并获得企业经营管理的有效数据,其中,指标体系的完善是通过试调查的方式将已建立的指标体系进行修改、判定,并结合结构方程模型的验证实现的,企业经营方面的有效数据是通过直接访谈和问卷填写的方式获得的。将网络DEA方法与区间DEA方法集成,建立了可以评价带有区间数的具有多个关联子系统的企业整体绩效的有效评价方法,据此方法对被调查企业的内部绩效进行研究可以确切地得到各企业的内部绩效效率值的区间范围,区间效率值从最好和最坏的角度来衡量决策单元,因而能使人们更加准确地了解决策单元的有效性,并按照最小最大后悔值法对各企业的绩效水平排序。在对企业内部部门间协同管理的博弈分析的基础上,得到部门间协同管理的均衡。最后从企业和部门两个角度提出企业内部绩效改进的策略。
     研究结果表明企业内部各个子系统对于企业的整体发展有着直接的影响,因此企业在制定企业发展战略和企业制度时应该本着从各子系统的实际考虑的原则出发,发挥各个部门的积极性和主动性,从而促进整个企业的和谐发展。各个部门间协同管理的实现也不是一蹴而就的,由于部门间信息的不完全和各自利益的最大化,“说谎”行为是阻止部门间协同达成的障碍,伪装成本的大小是博弈均衡实现的关键要素。因此企业内部绩效的改进除了企业制定方针政策来保证企业内部的经营信息的共享外,还需要通过部门间有效信息的合理传递和信任关系的建立来实现。
Agricultural enterprises as economic entities in rural areas directly involved in agricultural production, circulation and service, it can not only drive development of local economic, promote technological progress in agriculture, but also be able to absorb surplus rural labor and increase the income of peasants, the development of agricultural enterprise has been a crucial element for solving the "three rural" issue. However, there are many prombles such as small scale, late start, undound system and behindhand administrant technology in agricultural enterprises, especially lack of evaluation methods for enterprise performance, the old and single indicators does not reflect the real situation of enterprises, and even lacking of performance evaluation system of some enterprises, which seriously affected the development of agricultural enterprises. The scientific development is on the basis of a correct understanding, there is no reasonable performance improvement goal if on the improper understanding of current business performance leve. Enterprises are composed of multiple subsystems; and enterprise performance is created and directly affected by the subsystems. The sectors among enterprises seem independent for each other but in reality closely linked, the organizational sectors are both the basic unit for increasing business value chain and the basic unit of the implementation of corporate strategy. From the resource allocation point of view, the internal distribution of the various organizational resources determines the organization's activities within the enterprise processes, sequentially determine the internal organization of the performance, on the basis of previous studies, the author tried to find a scientific evaluation methods and indicators system of the agricultural enterprise performance, the purpose is to get the closest enterprise performance levels and performance improvement goals as the enterprise actual situation. In the background of this study, the author did the research and drew some conclusions as follows:
     1. Value-added analysis about each node of the agricultural enterprises. First it introduced the meaning of value and value-added; and then the formation of enterprise's value-added is divided into the formative stage of the overall value and the share stage of enterprise's value-added, the graph indicated the value-added of different departments (procurement, production, marketing), then concretely analyzed the value-added process of purchasing department, production department and sales department, finally,the author analyzed the relationship between collaboration and value-added, sectional collaboration can bring the more synergic performance.
     2. Synergistic management mechanism analysis of departments within the enterprises. The author separately analyzed the formation mechanism, achievement mechanism and restriction mechanism of internal collaboration of agricultural enterprises. The formation of the internal coordination in agricultural enterprises was the functionary results of endogenous force and external force-feeding; endogenous force includes interdependence of sectors, informal exchanges and the establishment of trust relationship, external force-feeding was formed under the pull of market demands and the push of corporate culture, optimal allocation of resources, intersectoral cooperation efficiency, sector participation in business decisions and so on factors. On the foundation of identifying the realizationa elements for Inter-sectoral collaboration, the author structured achieving mechanism model of collaborative management between sectors: the achieving mechanism model of collaborative management between sectors = {information elements within the enterprise}·{synergistic specification elements between sectors}·{elements of enterprise managers}, and the realization of collaborative management network within the enterprise was divided into three stages: forming of network; growing of network, and gradually webs; cementing of network, resulting a deep root, and then the author gave a detailed analysis about the process of synergy realization.Finally, the author did the research of restraint mechanism after achieving synergy from the five aspects of interests, management, accountability, system and supervision.
     3. Constructing a set of indicator system for evaluating the performance of agricultural enterprises. The indicator system consists of operating costs, the number of operating employees and the degree of satisfaction for customers, etc. And after trial questionnaire survey, the author examined science of the index system through Structural Equation Modeling(SEM), the results show that: model fited very good and the various indicators of the right attribution factors, high correlation coefficient between between factors, high correlation between the various systems, so we should fully take into account the linkages between the various systems which affected the performance level of agricultural enterprises, an indicator was attributable to two adjacent systems,it reflected that two departments in the business process occured the exchange on the logistics and information. Therefore, it is reasonable for considering the effect of departmental interaction to enterprise performance, and it was seen that the relationship between the various paths of the indicator system was designed reasonably from the path diagram shows which automatically generated after data measuring, it was scientificand rational, Therefore, it found that the model can be used as a stable, mature index system to certify the performance level of overall enterprises and various sectors.
     4. Integrating network DEA model and interval DEA model and forming network interval DEA model. This model can be used to evaluate interval efficiency value of which the subsystem associated each other with the interval number; it changed the viewpoint that traditional DEA model takes evaluated system as a "black box", and ignored its internal relationship between the subsystems,it had a good application effect for solving the uncertainty problem within indicator data.This study verified the usefulness of the network interval DEA method through demonstrationl analysis of 45 agricultural enterprises in Jilin Province's about internal performance evaluation using survey data,at the same time, the author calculated the interval operating efficiency of 45 agricultural enterprises by constructing model,and ranked for the operating performance of 45 agricultural enterprises according to minimum maximum regret value approach (MRA).
     5. Game Analysis about inter-sectoral coordination. Signaling game model was used to analyze collaborative game between sales and production departments, and through the game, the author found that: there are three equilibriums with different properties and efficiency for establishing collaborative contracts between sales and production departments (separating equilibrium, pooling equilibrium and semi-separating equilibrium), under different equilibriums, the improving efficiency of sectors and the overall enterprise were different.which kind of collaboration equilibriums was reached that was decided by the size of camouflaging cost that sales departments of short-term collaborative pretend to be long-term collaborative.Then the author studied reasons of low level performance in enterprises and sectors through coordination game, the finding was that: because of the risk aversion and unwilling to bear the risk losses, the cooperation strategy of game players was often remain sub-optimal strategy equilibrium,that was the fundamental reason why enterprises performance often remained on the state of low efficiency.
     6. The policy coupling for enhancing the performance level of agricultural enterprises. The author did the improving strategy research from two aspects which were improvement on the overall enterprise performance and inter-sectoral collaboration, in which the overall performance improvement strategy included: brand construction for agricultural products, expanding sales channels, learning to the benchmarking enterprises about performance, sharing enterprise information at large, the construction about collaborative management culture and the establishment of a special coordinating organization; inter-sectoral collaborative strategies included: exchanging information in the inter-departmental and the establishment of trust contract between sectors.
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