基于DEA模型的旅游上市公司成本控制效率评价研究

Evaluation of Cost Control Efficiency of the Tourism Listed Companies Based on DEA Model

成本控制是保证成本管理目标实现的管理行为之一,目的是实现企业利益最大化。在资金流动率较大的旅游上市公司中,由于受到旅游业发展不成熟等因素的限制,其对成本控制效率的考核较为疏忽。因此,文章创新应用DEA模型,利用2010年各旅游上市公司财务报表相关数据分别从成本控制的有效性、规模收益和生产前沿面上的投影等3方面进行了DEA分析。研究结果显示:DEA模型在评估旅游上市公司成本控制效率方面具有实际意义;2010年度17家旅游上市公司中只有41.2%的企业取得了较为理想的成本控制效率(DEA有效),而剩余58.8%的企业的成本控制效率相对偏低,存在一定的投入冗余或产出不足。

Cost control is one of the management acts to achieve the cost management goal in order to maximize business interests. Due to the limit of immature development of tourism, many listed tourism companies having large capital turnover have been ignored of the assessment of the cost control efficiency. Therefore, this paper applies the DEA model to analyze the condition of cost eontrol from three respects of cost control effectiveness, returns to scale and projection on production frontier using the data from 2010 financial statements. It finds that the DEA model has practical significance on the assessment of the cost control efficiency of listed tourism company. In 2010 there were only 41.2% of listed tourism companies to obtain more desirable cost control efficiency （ effective DEA ） , and the remaining 58.8% of enterprises had relatively low cost control efficiency （ ineffective DEA ） and had some input redundancy or output deficiency.