基于非参数方法的成本效率理论及应用研究
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摘要
无论是营利型生产者,还是非营利型生产者,都追求成本最小化,希望在成本有效状态下进行生产活动。在总结国内外的研究成果基础之上,本文应用非参数方法从理论和实证两方面对成本效率进行了全面、系统的探索研究,主要内容和创新点如下。
1.丰富和发展了FGL成本效率测评模型,针对同质输入和异质输入的不同情形,将同质输入和异质输入的情况区分开来。在同质输入模型方面,提出了市场效率,综合成本效率等概念,建立了综合成本效率测评模型;在异质输入模型方面,建立了基于成本生产可能集的成本效率测评模型。
2.在对决策单元进行成本效率的评价过程中,决策者会更为关心那些决策单元成本无效。在已知各个决策单元价格信息的情况下,在实施FGL成本效率测评模型之前,可首先判定一部分成本无效的决策单元,同时简化了成本效率的测评过程。本文提出了先置判定成本无效决策单元的概念并证明了相关的4条定理,由此创建了先置判定成本无效决策单元的方法和步骤。
3.本文将规模收益效应引入决策单元成本无效分析,把成本无效决策单元的两种分类增加到三种,并从经典经济理论解释了这三种分法的原因,增强了成本无效分析结果对实际生产活动的指导作用。在此基础之上,建立了决策单元成本无效原因分析模型:基于CRS-P分析模型,基于VRS-D分析模型,和CRS/VRS联合分析模型,并用这3种模型来探究决策单元成本无效的原因。
4.在含固定输入要素情形下,对于现有的2种成本度量方法,完全成本法和变动成本法,本文探析了这2种方法各自的优点和缺点,并指出了各自的应用条件。在含固定输入要素情形下,当以减少输入要素的方法来降低成本时,测评成本效率需将固定成本分离出去,本文建立了相应的成本效率测评模型,重新定义了成本效率和分配效率。
5.对价格信息不确定情形下的成本效率测评,本文创建了乐观成本效率测评模型和悲观成本效率测评模型。
6.以银行业为例,对本文中的主要理论和模型进行了实证研究。实证研究表明,本文的理论方法不仅可为决策者提供决策单元是否成本有效的信息,而且对于成本无效决策单元,可找出其无效的成因。
Either profitable producer or non-profitable producer pursues production under the lowest cost. And they want a cost-efficient production. Based on the work of domestic and oversea scholars, this paper conducts a comprehensive and systematic research on cost efficiency using nonparametric method. Both theoretical and empirical studies are made. The main works and innovations are as follows:
1. FGL Cost Efficiency Model is enriched. Inputs are categorized into homogeneous one and non-homogeneous one. With the homogeneous one, the concepts of market efficiency and overall cost efficiency are given and overall cost efficiency model is provided. With the non-homogeneous one, the model’s production probability set is the cost-base one.
2. Decision maker would pay more attention to those DMUs who are cost inefficient during cost efficiency evaluation. Some cost-inefficient DMUs can be found before FGL cost efficiency evaluation under known price information. Hence cost efficiency evaluation process can be simplified. This paper introduces the concept of how to verify those DMUs which are cost inefficient in advance and verifies relevant four theorems. Also the corresponding methods and steps are provided
3. This paper introduces Returns to Scale to cost-inefficiency analysis. And factors for cost inefficiency are added to three ones. Then the three factors are explained from classical economy theories. Thus the function, that analysis result of cost efficiency guide production, is promoted. Based on the above, three models are established for cost inefficiency analysis, which are CRS-P model, VRS-D model, and CRS/VRS model.
4. This paper also discusses cost efficiency evaluation under fixed inputs. There are two methods to cost computation: total cost method and variable cost method. The paper analyses advantages and disadvantage of the two methods and provides conditions under which each can be used. Fixed cost should be excluded when conducting cost efficiency evaluation under cost reduction by inputs reduction. Cost efficiency model under fixed cost is established. And cost efficiency and allocation efficiency are redefined.
5. Cost efficiency evaluation under uncertain price information is also under discussion. The paper puts forward the optimistic cost efficiency model as well as the pessimistic cost efficiency model.
6. An empirical study is given under banking industry to illustrate main theories and models of this paper. The empirical study shows that using theories of the paper, one can not only find which DMUs are cost efficient, but also find the factors which lead to cost inefficiency of DMUs.
1.丰富和发展了FGL成本效率测评模型,针对同质输入和异质输入的不同情形,将同质输入和异质输入的情况区分开来。在同质输入模型方面,提出了市场效率,综合成本效率等概念,建立了综合成本效率测评模型;在异质输入模型方面,建立了基于成本生产可能集的成本效率测评模型。
2.在对决策单元进行成本效率的评价过程中,决策者会更为关心那些决策单元成本无效。在已知各个决策单元价格信息的情况下,在实施FGL成本效率测评模型之前,可首先判定一部分成本无效的决策单元,同时简化了成本效率的测评过程。本文提出了先置判定成本无效决策单元的概念并证明了相关的4条定理,由此创建了先置判定成本无效决策单元的方法和步骤。
3.本文将规模收益效应引入决策单元成本无效分析,把成本无效决策单元的两种分类增加到三种,并从经典经济理论解释了这三种分法的原因,增强了成本无效分析结果对实际生产活动的指导作用。在此基础之上,建立了决策单元成本无效原因分析模型:基于CRS-P分析模型,基于VRS-D分析模型,和CRS/VRS联合分析模型,并用这3种模型来探究决策单元成本无效的原因。
4.在含固定输入要素情形下,对于现有的2种成本度量方法,完全成本法和变动成本法,本文探析了这2种方法各自的优点和缺点,并指出了各自的应用条件。在含固定输入要素情形下,当以减少输入要素的方法来降低成本时,测评成本效率需将固定成本分离出去,本文建立了相应的成本效率测评模型,重新定义了成本效率和分配效率。
5.对价格信息不确定情形下的成本效率测评,本文创建了乐观成本效率测评模型和悲观成本效率测评模型。
6.以银行业为例,对本文中的主要理论和模型进行了实证研究。实证研究表明,本文的理论方法不仅可为决策者提供决策单元是否成本有效的信息,而且对于成本无效决策单元,可找出其无效的成因。
Either profitable producer or non-profitable producer pursues production under the lowest cost. And they want a cost-efficient production. Based on the work of domestic and oversea scholars, this paper conducts a comprehensive and systematic research on cost efficiency using nonparametric method. Both theoretical and empirical studies are made. The main works and innovations are as follows:
1. FGL Cost Efficiency Model is enriched. Inputs are categorized into homogeneous one and non-homogeneous one. With the homogeneous one, the concepts of market efficiency and overall cost efficiency are given and overall cost efficiency model is provided. With the non-homogeneous one, the model’s production probability set is the cost-base one.
2. Decision maker would pay more attention to those DMUs who are cost inefficient during cost efficiency evaluation. Some cost-inefficient DMUs can be found before FGL cost efficiency evaluation under known price information. Hence cost efficiency evaluation process can be simplified. This paper introduces the concept of how to verify those DMUs which are cost inefficient in advance and verifies relevant four theorems. Also the corresponding methods and steps are provided
3. This paper introduces Returns to Scale to cost-inefficiency analysis. And factors for cost inefficiency are added to three ones. Then the three factors are explained from classical economy theories. Thus the function, that analysis result of cost efficiency guide production, is promoted. Based on the above, three models are established for cost inefficiency analysis, which are CRS-P model, VRS-D model, and CRS/VRS model.
4. This paper also discusses cost efficiency evaluation under fixed inputs. There are two methods to cost computation: total cost method and variable cost method. The paper analyses advantages and disadvantage of the two methods and provides conditions under which each can be used. Fixed cost should be excluded when conducting cost efficiency evaluation under cost reduction by inputs reduction. Cost efficiency model under fixed cost is established. And cost efficiency and allocation efficiency are redefined.
5. Cost efficiency evaluation under uncertain price information is also under discussion. The paper puts forward the optimistic cost efficiency model as well as the pessimistic cost efficiency model.
6. An empirical study is given under banking industry to illustrate main theories and models of this paper. The empirical study shows that using theories of the paper, one can not only find which DMUs are cost efficient, but also find the factors which lead to cost inefficiency of DMUs.
引文
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