全文预览已结束
下载本文档
版权说明:本文档由用户提供并上传,收益归属内容提供方,若内容存在侵权,请进行举报或认领
文档简介
AbstractThe transportation industry falls within the domain of regulation economy, and the transportation industry by nature is a public service industry. Most previous studies concerning performance evaluation of the transportation industry have focused merely on operational performance or level of service, and the evaluation indicators used generally tended to be transportation indicators. Financial performance, which might directly influence the survival of an enterprise, is usually ignored. However, with recent releases on government controls over the industry and increases in privatization and liberalization, financial performance should now be included among evaluation of total operation performance, along with traditional evaluation bases such as the efficiency of resource use and the effectiveness of output utilization. Consequently, this paper proposes a performance evaluation framework with financial ratios taken into considerations. Furthermore, it categorizes the five major accounting elements of assets, debts, owners equity, revenue, and expense into three stages of an enterprise operation cycle: factor input, service output, and service consumption. It then proceeds to delineated total operation performance into three types of performance categories: production, marketing, and execution. The result shows that the evaluation framework presented in this paper can be more comprehensive, useful, and feasible.Additionally, because the data on the transportation industry (transportation or finance) is difficult to obtain, this paper uses grey relation analysis to overcome limitation of small sample size and unknown distribution of samples by grouping initial evaluation indicators and selecting representative indicators from among them to perform performance evaluation. The result shows that three indicator types (transportation indicators, financial ratios, and mixed indicators) possess the qualities of both substitution and independence. This demonstrates that if a certain indicator type is used to perform the evaluation, an incomplete view of overall performance will be obtained. Different types of indicators are suited to evaluating different aspects of performance. Transportation indicators are more suitable to measure the production efficiency than financial ratios and mixed indicators, and the execution efficiency is best measured by finan
温馨提示
- 1. 本站所有资源如无特殊说明,都需要本地电脑安装OFFICE2007和PDF阅读器。图纸软件为CAD,CAXA,PROE,UG,SolidWorks等.压缩文件请下载最新的WinRAR软件解压。
- 2. 本站的文档不包含任何第三方提供的附件图纸等,如果需要附件,请联系上传者。文件的所有权益归上传用户所有。
- 3. 本站RAR压缩包中若带图纸,网页内容里面会有图纸预览,若没有图纸预览就没有图纸。
- 4. 未经权益所有人同意不得将文件中的内容挪作商业或盈利用途。
- 5. 人人文库网仅提供信息存储空间,仅对用户上传内容的表现方式做保护处理,对用户上传分享的文档内容本身不做任何修改或编辑,并不能对任何下载内容负责。
- 6. 下载文件中如有侵权或不适当内容,请与我们联系,我们立即纠正。
- 7. 本站不保证下载资源的准确性、安全性和完整性, 同时也不承担用户因使用这些下载资源对自己和他人造成任何形式的伤害或损失。
最新文档
- 嵌入式系统导论(第2版)-教学课件 嵌入式导论03
- 2024年操作工技能考核考试-高级压缩机工笔试参考题库含答案
- 2024年建筑考试-采矿工程师笔试参考题库含答案
- 2024年广西住院医师-广西住院医师口腔修复科笔试参考题库含答案
- 2024年岗位知识竞赛-关税系统岗位知识笔试参考题库含答案
- 2024年导游资格证考试-领队资格笔试参考题库含答案
- 2024年安徽住院医师-安徽住院医师中医骨伤科笔试参考题库含答案
- 2024年宁夏住院医师-宁夏住院医师医学影像笔试参考题库含答案
- 2024年大学试题(财经商贸)-市场营销学笔试参考题库含答案
- 2024年大学试题(计算机科学)-计算机组成原理笔试参考题库含答案
- 清吧开店策划方案
- 水电站反恐治安知识讲座
- 浙江中资生态环境科技有限公司3万t-a含油(乳化液)磨屑、2000t-a废包装桶综合利用项目环境影响报告
- 流量控制阀.流量控制阀
- 2024宁波低压电工证考试宝典电工证试题(全国通用)
- 体育教师生涯规划总结与反思
- 就业促进法知识讲座
- 财务用发票分割单原始凭证 发票分割单范本
- 小学生安全教育《护苗行动》课件
- 施工现场安全监护知识培训
- 食材配送、包装、运输、验收、售后服务方案应急预案
评论
0/150
提交评论