【正文】 本 科 畢 業(yè) 論 文 我國(guó)食品制造業(yè)上市公司經(jīng)營(yíng)績(jī)效分析及優(yōu)化管理建議 Operating Performance Management and Analysis of Food Manufacturing Listing Corporation in China 學(xué) 院 ： 商學(xué)院 專業(yè)班級(jí) ： 會(huì)計(jì)學(xué) 學(xué)生姓名 ： 學(xué) 號(hào)： 指導(dǎo)教師 ： 2021 年 6 月 畢業(yè)論文中文摘要 我國(guó)食品制造業(yè)上市公司經(jīng)營(yíng)績(jī)效分析及優(yōu)化管理建議 摘 要： 近年來(lái)，隨著社會(huì)經(jīng)濟(jì)的快速發(fā)展 , 經(jīng)營(yíng)績(jī)效在企業(yè)運(yùn)營(yíng)中起著舉足輕重的作用，它不僅反映了企業(yè)投入與產(chǎn)出的關(guān)系，還直接關(guān)系到企業(yè)生產(chǎn)利用效率的高低，研究好經(jīng)營(yíng)績(jī)效評(píng)價(jià)及優(yōu)化分析這一課題，對(duì)企業(yè)發(fā)展有著深刻而又長(zhǎng)遠(yuǎn)的意義。而食品行業(yè)作為經(jīng)濟(jì)產(chǎn)業(yè)的重中之重，一直處于不斷發(fā)展和壯大的狀態(tài)中，如何 對(duì)食品業(yè)上市公司經(jīng)營(yíng)績(jī)效進(jìn)行完善和優(yōu)化，這一嚴(yán)峻問(wèn)題是需要企業(yè)管理者深入思考的。正是在這樣的經(jīng)濟(jì)背景下，本文針對(duì)深滬兩市 50 家食品業(yè)上市公司進(jìn)行經(jīng)營(yíng)績(jī)效的研究，搜集最近三年的數(shù)據(jù)，采用因子分析法，通過(guò)模型進(jìn)行實(shí)證分析，以及針對(duì)這些分析結(jié)果提出優(yōu)化企業(yè)經(jīng)營(yíng)績(jī)效的方案，對(duì)食品業(yè)上市公司的經(jīng)營(yíng)績(jī)效模式提出建議，希望可以通過(guò)此文，食品業(yè)上市公司的經(jīng)營(yíng)績(jī)效可以有更大的進(jìn)步。 關(guān)鍵詞： 經(jīng)營(yíng)績(jī)效；優(yōu)化管理；因子分析；食品業(yè) 畢業(yè)論文外文摘要 Operating Performance Management and Analysis of Food Manufacturing Listing Corporation in China Abstract: In the recent years, with the rapid social and economic development, business performance in business operations play a pivotal role, it not only reflects the relationship between the inputs and outputs of the enterprise, but also directly related to the level of production efficiency, research good operating performance evaluation and optimization analysis of this topic, the development of enterprises has a profound and longterm significance. And the food industry as an economic priority industries, has been in continuous development and growth of the state, how the food industry listed panies improve and optimize business performance, the serious problem is the need to think deeply of business managers . It is in this economic context, this paper, Shenzhen and Shanghai 50 listed panies in the food industry to study the operating performance of the last three years of data collection, using factor analysis, empirical analysis through the model, and the results of these analyzes for propose solutions to optimize business performance of listed panies in the food industry operating performance mode suggestions, hoping that through this article, the food industry operating performance of listed panies may have greater progress. Keywords: Operating performance。Optimize the management。Factor analysis。 Food industry 目 錄 1 緒論 .......................................................................................................................... 1 研究背景 ............................................................................................................... 1 研究意義 ............................................................................................................... 1 研究思路和主要內(nèi)容 ........................................................................................... 1 2 文獻(xiàn)綜述 .................................................................................................................. 1 國(guó)外文獻(xiàn)綜述 ....................................................................................................... 2 國(guó)內(nèi)文獻(xiàn)綜述 ....................................................................................................... 2 3 經(jīng)營(yíng)績(jī)效評(píng)價(jià)的基本理論 ...................................................................................... 3 經(jīng)營(yíng)績(jī)效評(píng)價(jià)的概述 ........................................................................................... 3 經(jīng)營(yíng)績(jī)效評(píng)價(jià)的內(nèi)容 ........................................................................................... 3 經(jīng)營(yíng)績(jī)效評(píng)價(jià)的方法 ........................................................................................... 4 4 食品業(yè)上市公司經(jīng)營(yíng)績(jī)效評(píng)價(jià)的實(shí)證研究 .......................................................... 5 研究樣本的選取和搜集 ....................................................................................... 5 研究指標(biāo)體系的創(chuàng)建 ........................................................................................... 6 實(shí)證分析 ............................................................................................................. 12 5 食品業(yè)上市公司經(jīng)營(yíng)績(jī)效優(yōu)化管理建議 ............................................................ 16 存在的不足 ......................................................................................................... 16 優(yōu)化管理建議和方案 ......................................................................................... 17 結(jié)論 .............................................................................................................................. 19 參考文獻(xiàn) ...................................................................................................................... 21 致謝 .............................................................................................................................. 23 附錄 .............................................................................................................................. 24 附表清單： 表 41 樣本公司列表 .....................................................................................................6 表 42財(cái)務(wù)指標(biāo)列表 ......................................................................................................7 表 43 KMO與 Bartlett檢驗(yàn) 表 ......................................................................................8 表 44公因子方差表 ......................................................................................................8 表 45解釋的總方差表 ..................................................................................................9 表 46成份矩 陣 表 ..........................................................................................................9 表 47旋轉(zhuǎn)成份矩陣 表 ................................................................................................10 表 48成份得分系數(shù)矩陣 ............................................................................................11 表 49 2021年 因子 、 綜合得分及排名 ..........................................................