運(yùn)輸企業(yè)的績(jī)效評(píng)估概述9-在線瀏覽
2024-08-05 04:01本頁面
【正文】 項(xiàng)目值。經(jīng)過三個(gè)基本原則的初步篩選，公路客運(yùn)業(yè)的績(jī)效評(píng)估指針集合共有56個(gè)指針，其中有19個(gè)運(yùn)輸指針，23個(gè)財(cái)務(wù)比率，14個(gè)混合指針。茲分述如下。如表41所示，生產(chǎn)階段的評(píng)估指針依其性質(zhì)分為勞動(dòng)生產(chǎn)力、車隊(duì)生產(chǎn)力、資產(chǎn)生產(chǎn)力、短期償債力與長(zhǎng)期償債力等五大類。如表42所示，行銷階段的評(píng)估指針依其性質(zhì)分為營(yíng)運(yùn)班次行銷力、座位行銷力、獲利力與負(fù)債周轉(zhuǎn)率等四大類。如表43所示，執(zhí)行階段的評(píng)估指針依其性質(zhì)分為勞動(dòng)執(zhí)行力、車隊(duì)執(zhí)行力、報(bào)酬率、資產(chǎn)與負(fù)債周轉(zhuǎn)率等四大類。按效率別區(qū)分，屬生產(chǎn)效率的指針有22個(gè)，屬行銷效率的指針有21個(gè)，屬執(zhí)行效率的指針有20個(gè)。一、 生產(chǎn)效率之評(píng)估指針。表44 航空運(yùn)輸業(yè)生產(chǎn)效率之評(píng)估指針集合類別代號(hào)指針名稱評(píng)估公式勞動(dòng)生產(chǎn)力AF1班次數(shù)對(duì)員工數(shù)比率飛航班次/員工人數(shù)AF2營(yíng)運(yùn)里程對(duì)員工數(shù)比率營(yíng)運(yùn)里程/員工人數(shù)AF3座位數(shù)對(duì)員工數(shù)比率可售座位數(shù)/員工人數(shù)AF4座位公里對(duì)員工數(shù)比率座位公里/員工人數(shù)機(jī)隊(duì)生產(chǎn)力AF5班次數(shù)對(duì)機(jī)隊(duì)數(shù)比率飛航班次/機(jī)隊(duì)數(shù)AF6營(yíng)運(yùn)里程對(duì)機(jī)隊(duì)數(shù)比率營(yíng)運(yùn)里程/機(jī)隊(duì)數(shù)AF7座位數(shù)對(duì)機(jī)隊(duì)數(shù)比率可售座位數(shù)/機(jī)隊(duì)數(shù)AF8座位公里對(duì)機(jī)隊(duì)數(shù)比率座位公里/機(jī)隊(duì)數(shù)飛航設(shè)備生產(chǎn)力AF9班次數(shù)對(duì)飛航設(shè)備比率飛航班次/飛航設(shè)備AF10營(yíng)運(yùn)里程對(duì)飛航設(shè)備比率營(yíng)運(yùn)里程/飛航設(shè)備AF11座位數(shù)對(duì)飛航設(shè)備比率可售座位數(shù)/飛航設(shè)備AF12座位公里對(duì)飛航設(shè)備比率座位公里/飛航設(shè)備資產(chǎn)生產(chǎn)力AF13班次數(shù)對(duì)總資產(chǎn)比率飛航班次/總資產(chǎn)AF14營(yíng)運(yùn)里程對(duì)總資產(chǎn)比率營(yíng)運(yùn)里程/總資產(chǎn)AF15座位數(shù)對(duì)總資產(chǎn)比率可售座位數(shù)/總資產(chǎn)AF16座位公里對(duì)總資產(chǎn)比率座位公里/總資產(chǎn)短期償債力AF17流動(dòng)比率流動(dòng)資產(chǎn)/流動(dòng)負(fù)債AF18業(yè)主權(quán)益占固定比率股東權(quán)益/固定資產(chǎn)AF19自有資產(chǎn)比率股東權(quán)益/總資產(chǎn)長(zhǎng)期償債力AF20固定資產(chǎn)占長(zhǎng)期負(fù)債比率固定資產(chǎn)/長(zhǎng)期負(fù)債AF21負(fù)債比率總資產(chǎn)/總負(fù)債AF22債權(quán)比率股東權(quán)益/總負(fù)債二、行銷效率之評(píng)估指針。表45 航空運(yùn)輸業(yè)行銷效率之評(píng)估指針集合類別代號(hào)指針名稱評(píng)估公式飛航班次行銷力AM1延人公里對(duì)班次數(shù)比率延人公里/飛航班次AM2營(yíng)業(yè)收入對(duì)班次數(shù)比率營(yíng)業(yè)收入/飛航班次AM3營(yíng)業(yè)損益對(duì)班次數(shù)比率營(yíng)業(yè)損益/飛航班次營(yíng)運(yùn)里程行銷力AM4營(yíng)業(yè)收入對(duì)營(yíng)運(yùn)里程比率營(yíng)業(yè)收入/營(yíng)運(yùn)里程AM5營(yíng)業(yè)損益對(duì)營(yíng)運(yùn)里程比率營(yíng)業(yè)損益/營(yíng)運(yùn)里程座位行銷力AM6載客率載客人數(shù)/可售座位數(shù)AM7延人公里對(duì)座位數(shù)比率延人公里/可售座位數(shù)AM8營(yíng)業(yè)收入對(duì)座位數(shù)比率營(yíng)業(yè)收入/可售座位數(shù)AM9營(yíng)業(yè)損益對(duì)座位數(shù)比率營(yíng)業(yè)損益/可售座位數(shù)AM10座位公里對(duì)載客數(shù)比率座位公里/載客人數(shù)AM11營(yíng)業(yè)收入對(duì)座位公里比率營(yíng)業(yè)收入/座位公里AM12營(yíng)業(yè)損益對(duì)座位公里比率營(yíng)業(yè)損益/座位公里獲利力AM13經(jīng)營(yíng)比率營(yíng)業(yè)收入/營(yíng)業(yè)成本AM14毛利率（營(yíng)業(yè)收入營(yíng)業(yè)成本）/營(yíng)業(yè)收入AM15營(yíng)業(yè)利潤(rùn)率營(yíng)業(yè)損益/營(yíng)業(yè)收入AM16營(yíng)業(yè)純益率稅前損益/營(yíng)業(yè)收入AM17凈利率本期損益/營(yíng)業(yè)收入負(fù)債周轉(zhuǎn)率AM18流動(dòng)負(fù)債周轉(zhuǎn)率營(yíng)業(yè)收入/流動(dòng)負(fù)債AM19長(zhǎng)期負(fù)債周轉(zhuǎn)率營(yíng)業(yè)收入/長(zhǎng)期負(fù)債AM20總負(fù)債周轉(zhuǎn)率營(yíng)業(yè)收入/總負(fù)債AM21利息費(fèi)用比率營(yíng)業(yè)收入/利息費(fèi)用三、執(zhí)行效率之評(píng)估指針。表46 航空運(yùn)輸業(yè)執(zhí)行效率之評(píng)估指針集合類別代號(hào)指針名稱評(píng)估公式勞動(dòng)執(zhí)行力AC1載客數(shù)對(duì)員工數(shù)比率載客人數(shù)/員工人數(shù)AC2延人公里對(duì)員工數(shù)比率延人公里/員工人數(shù)AC3營(yíng)業(yè)收入對(duì)員工數(shù)比率營(yíng)業(yè)收入/員工人數(shù)AC4本期損益對(duì)員工數(shù)比率本期損益/員工人數(shù)機(jī)隊(duì)執(zhí)行力AC5載客數(shù)對(duì)機(jī)隊(duì)數(shù)比率載客人數(shù)/機(jī)隊(duì)數(shù)AC6延人公里對(duì)機(jī)隊(duì)數(shù)比率延人公里/機(jī)隊(duì)數(shù)AC7營(yíng)業(yè)收入對(duì)機(jī)隊(duì)數(shù)比率營(yíng)業(yè)收入/機(jī)隊(duì)數(shù)AC8本期損益對(duì)機(jī)隊(duì)數(shù)比率本期損益/機(jī)隊(duì)數(shù)報(bào)酬率AC9流動(dòng)資產(chǎn)報(bào)酬率本期損益/流動(dòng)資產(chǎn)AC10飛航設(shè)備報(bào)酬率本期損益/飛航設(shè)備AC11固定資產(chǎn)報(bào)酬率本期損益/固定資產(chǎn)AC12總資產(chǎn)報(bào)酬率本期損益/總資產(chǎn)AC13股東權(quán)益報(bào)酬率本期損益/股東權(quán)益AC14營(yíng)業(yè)凈利之股本報(bào)酬率營(yíng)業(yè)損益/股本AC15本期凈利之股本報(bào)酬率本期損益/股本資產(chǎn)與股東權(quán)益周轉(zhuǎn)率AC16流動(dòng)資產(chǎn)周轉(zhuǎn)率營(yíng)業(yè)收入/流動(dòng)資產(chǎn)AC17飛航設(shè)備周轉(zhuǎn)率營(yíng)業(yè)收入/飛航設(shè)備AC18固定資產(chǎn)周轉(zhuǎn)率營(yíng)業(yè)收入/固定資產(chǎn)AC19總資產(chǎn)周轉(zhuǎn)率營(yíng)業(yè)收入/總資產(chǎn)AC20股東權(quán)益周轉(zhuǎn)率營(yíng)業(yè)收入/股東權(quán)益 財(cái)務(wù)比率的衡量意涵公路客運(yùn)與航空運(yùn)輸?shù)目?jī)效評(píng)估指針集合中分別有23個(gè)與27個(gè)財(cái)務(wù)比率，主要差異來自兩個(gè)因素。茲按生產(chǎn)、行銷與執(zhí)行效率將主要的財(cái)務(wù)比率所衡量的的營(yíng)運(yùn)績(jī)效意涵分別整理如表448與49所示。當(dāng)樣本數(shù)據(jù)量夠大，且數(shù)據(jù)符合常態(tài)分配時(shí)，大多數(shù)研究者利用數(shù)理統(tǒng)計(jì)的方法(因子分析、群落分析、判別分析、回歸分析)進(jìn)行代表性指針的擷取。至于灰色關(guān)聯(lián)度的定義與量化模型、如何從績(jī)效評(píng)估指針中歸納同型指針群，以及如何從同型指針群中擷取代表性指針，分述如下。一、定
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