基于数据包络分析的纺织服装企业运营效率评估

摘要

为评估纺织服装企业的运营效率进而辅助企业进行合作伙伴选择或投资等决策制定,选取中国、日本和北美3大代表性国家和地区进行对比分析,并筛选出70家纺织服装上市企业.基于数据包络分析方法,提出CRS-DEA、VRS-DEA和SE-DEA 3个评估模型,对企业的效率表现、规模收益、资源配置和标杆企业等进行解析.结果显示:受评估的企业为86%有效,依然有改进空间;70%的企业属于规模收益递减型,投资积极性较弱;劳动力冗余为资源配置方面的主要问题,受评估企业在成本配置方面表现较好,资本配置方面次之;中国企业的运营表现呈现两极分化趋势;北美露露柠檬企业(Lululemon)表现突出.%In order to evaluate the operational efficiency of textile and clothing enterprises and then assist enterprises to make decisions for partner selection or investment, three typical global regions, China, Japan and North America were selected to conduct contrastive analysis, and 70 textile and clothing listed enterprises were filtered. Based on DEA approach, three evaluation models of CRS-DEA, VRS-DEA and SE-DEA, were proposed to conduct the analysis of efficiency performance, returns to scale, resource allocation and benchmarking enterprise. The results show enterprises under evaluation are 86% efficient, thus they still have the room for improvement;70% of enterprises show decreasing returns to scale, thus they have the low investment enthusiasm; the labor redundancy is the main problem for resource allocation, and the cost allocation performance is better that followed by capital allocation performance;Chinese enterprises have a trend of polarization in operational efficiency;and the Lululemon company of North American shows a distinguished performance.