基于DEA的中国训练健身器材制造业经营效率分析

基于我国77家训练健身器材制造企业的财务数据,从中选取6项投入产出指标作为评价体系,运用数据包络分析（DEA）的模型和方法,对训练健身器材制造业生产经营的综合效率、技术效率、规模效率及规模收益等进行了测度与评价。结果表明：（1）训练健身器材制造企业的整体经营效率偏低,属于DEA有效的企业（公司）仅12家,DEA无效的则多达65家,说明各企业的经营效率普遍未达到投入和产出的最佳组合状态;（2）规模收益不变、规模收益递增、规模收益递减的企业分别有17家、28家及32家,表明绝大部分训练健身器材制造企业属规模无效状态,即该行业整体规模效率较低;（3）存在投入冗余和产出不足的训练健身器材制造企业高达54家。就投入角度而言,资产总计、销售成本、从业人数需改进的各为8家、2家与23家,从产出角度看,产成品产值、利润总额需改进的依次为27家和47家,销售收入则没有需要改进的企业。说明训练健身器材制造企业普遍存在投入冗余与产出不足的问题;（4）训练健身器材制造业的经营效率和产成品产值、利润总额之间存在相对较明显的相关性,企业经营效率与部分投入产出指标之间还具有一定的因果关联,反映出训练健身器材制造业应保持合理的投入产出结构及比例关系。最后,根据研究所得结论,提出相应的建议措施及未来展望。

Efficiency of Fitness Equipment Manufacturing Industry Based on DEA

The paper selects 6investment and output indexes as the evaluation system on the basis of the financial data of77 fitness equipment manufacturing enterprises.The paper evaluates the comprehensive efficiency,technical efficiency,scope efficiency and scope benefit with the model and methods of DEA.The research findings show that 1）the overall comprehensive efficiency of the fitness equipment is low.There are 12 DEA effective enterprises while there are 65 DEA ineffective enterprises,indicating that most of the enterprises haven＇t the best state of the investment and output;2）there are 17 enterprises with unchanging scope benefit,28 enterprises with gradual increasing scope benefit and 32 enterprises with gradual decreasing scope benefit,which indicates that most of the fitness equipment enterprises have low overall scope efficiency;3）there are 54 enterprises with redundant investment and inadequate output.From the perspective of investment,there are 8enterprises needing capital calculation improvement,2enterprises needing sales cost improvement and 23 enterprises needing staff scope improvement.From the perspective of output,there are 27 enterprises needing product value improvement and 47 enterprises needing revenue improvement.There is no enterprises needing sales revenue improvement,which indicates that most of the fitness equipment enterprises have the inadequate investment and output;4）there are obvious connection between management efficiency and product value and revenue and there are cause and effect connection between operation efficiency and some investment and output indexes,which indicates that the fitness equipment enterprises should maintain the rational investment and output structure and ratio.The paper also proposes suggestions and future development.