Keywords: research on enterprise health evaluation
1. The significance of enterprise health evaluation
From the enterprise itself, an enterprise, like the human body, is a living organism, and its health largely depends on whether all parts of its body are healthy. People's health status can be evaluated by a series of indicators, and enterprises also need a series of indicators to evaluate their health status in the course of operation.
From the perspective of industry development and competition, there are different degrees of overcapacity in steel, cement, ferroalloy, coke, textile, fertilizer and other industries, and the market competition is extremely fierce. In order to make enterprises invincible in the fierce market competition, it is necessary to dynamically monitor and diagnose their own health status.
2. The choice of enterprise health evaluation index
In order to comprehensively and objectively reflect the overall operating conditions of enterprises, discover and discover the contradictions in operation, and then study and solve, improve and improve the management level, so that the people, finances and materials controlled by enterprises can be fully utilized and developed in a balanced way, create better benefits, and continuously enhance the competitiveness of enterprises in the industry, it is necessary to establish a comprehensive evaluation system to comprehensively evaluate and diagnose the operating conditions of enterprises. After long-term exploration of enterprises, combined with the actual situation of the industry, I established a set of highly operational evaluation system-enterprise health evaluation system, and found a good method for enterprises to evaluate their own health.
This evaluation system evaluates the health status of enterprises from five dimensions: profitability, operational ability, solvency, development ability and decision-making management ability. Each dimension involves 5-6 indicators, with a total of 27 evaluation indicators. In the selection of this evaluation index, the shortcoming that the qualitative index of the traditional evaluation index system is difficult to quantify is avoided, and the problem is effectively solved by using the user-defined index. See table 1 for the specific content and algorithm of indicators.
3. Construction of enterprise health evaluation model
When building a health evaluation model, we must first determine the standard value and weight fi of each index in each dimension. The standard value of each index can be the historical average of each index of the enterprise or the industry average, which can be determined according to the actual situation of the enterprise itself. The weight f can be determined by expert scoring method. The calculation method of each dimension and single index score is:
Single indicator score Xij= in each dimension = actual value of single indicator/standard value of single indicator * weight fi
The score of each index dimension Xi=∑ the single index score of this index system.
After determining the score of each index dimension, the weight Fi of each single index and the weight f of comprehensive index can be determined according to the influence degree of each dimension on enterprise operation.
Assuming that the full mark of the basic standard of each index system is 100, the calculation formula of the company's comprehensive index value is:
Comprehensive index score = ∑ Index dimension score/100* weight Fi
(Fi is determined according to the expert scoring method)
In other words, the final model of enterprise health evaluation system is:
Y=∑Xi/ 100*Fi (i≤5)
At the same time, in order to avoid the deviation of the overall evaluation caused by the high score of a certain index, we limit the highest score of a single index to not more than 2 times the standard score set by the index, and the lowest score to not less than 2 times the standard score.
4. Enterprise health assessment results
According to the enterprise health evaluation model and the data of an enterprise in 2002-20 1 1, the dimension score and comprehensive evaluation score of each index are calculated, assuming that (F 1=0.4, F2=0.3, F3=0. 1, F4 = 0.
Through the comprehensive evaluation score of enterprise health and the scores of each dimension, we can see that:
4.1During 2002-2004, the enterprise maintained rapid development, with outstanding profitability, operational ability and development ability, but slightly insufficient solvency. During this period, enterprises should pay attention to and enhance their solvency.
4.2 In 2005, the development of the enterprise fell into a trough, all the indicators dropped sharply, and the development capability index showed a negative value. For some reason, enterprises have been greatly impacted. During this period, the focus of the enterprise is market development and sales recovery.
4.3 In 2006-2007, the enterprise came out of the trough, operated basically stably and achieved good profits, but its development ability was slightly insufficient, and its overall health was lower than that in 2002-2004. During this period, enterprises focus on development.
4.4 In 2008-2009, affected by the financial crisis, enterprises were inevitably affected, and their profitability and operating ability dropped significantly. The focus of enterprise management is to stabilize the operation of enterprises and improve their profitability.
4.5 2010-2011,the enterprise got rid of the impact of the financial crisis and stepped into a stable operation track. At the same time, its debt-paying ability is obviously enhanced, and the focus of enterprise management is to improve its development ability.
5. Conclusion
Using this health evaluation system, we can not only diagnose and evaluate the production and operation of enterprises themselves, but also compare and analyze the health degree among enterprises. At the same time, the evaluation system has strong expansibility, which can be used as a comprehensive evaluation of the annual health of enterprises, as well as as as a monitoring and diagnosis of the monthly health of enterprises, so as to find weak links and breakthroughs for enterprises to take effective measures in time to highlight management priorities. Because the research of enterprise health evaluation system is still in the exploratory stage, the evaluation index system is a dynamic and complex system. The final realization of health evaluation needs to go through the primary selection and final selection of evaluation indicators, the application and final verification of evaluation indicators, and the design of standard values and weights needs further research and improvement. This process needs to be repeated to adapt to the changes in the external environment, so that the evaluation system can be continuously improved.
References:
Zhang Jiankun. Health evaluation system and empirical analysis of real estate development enterprises [J]. Journal of Southeast University (Philosophy and Social Sciences Edition) 20 10 1 Volume 12No. 1.
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[4] Guangyi Xu, Zhao Jiwei. Research on Enterprise Competitiveness Evaluation Based on Resources and Capabilities [J]. Journal of Harbin University of Commerce (Social Science Edition), 0 1, 2004.
About the author:
Wu Fei (1979-), male, Han nationality, native place: Qinhuangdao City, Hebei Province, education: graduate student, degree: master, title: statistician, work unit: China-Arab Fertilizer Co., Ltd., position: Minister of Comprehensive Planning Department.