基于熵权-TOPSIS法的烟草企业对标管理评价及应用

Evaluation and Application of Benchmarking Management for Tobacco Enterprises Based on Entropy Weight-TOPSIS Method

摘要: 文章采用熵权-TOPSIS法模型对湖北省４家“两烟”企业进行了分析，从财务管理、烟叶生产、卷烟营销、专卖管理、综合管理、物流配送6个维度33个指标构建了对标综合评价指标体系，客观地确定了各指标权重及各企业综合对标管理水平。结果表明：一级指标的卷烟营销、专卖管理和物流配送的权重达到56.14%，是影响烟草企业对标管理排名的重要因素。二级指标省际间交易比重、查获异常流入真烟数与当期销量的比值、高可用性上部烟开发任务完成率等的差异较大、权重较高，对烟草企业对标管理水平的整体排名影响较大。本模型依据客观数据，结果公正可靠，对烟草企业对标管理具有重要的推广应用价值。需要注意的是，本模型评价结论受到差异大的指标影响程度大，在应用熵权-TOPSIS模型分析不同企业对标水平时需综合考虑指标的重要程度，进一步提升模型的实际应用效果。

Abstract: This paper adopted the entropy weight-TOPSIS model to analyze four “tobacco and cigarette” enterprises in Hubei Province. A comprehensive benchmarking evaluation index system was constructed from six dimensions, including financial management, tobacco leaves production, cigarette marketing, monopoly management, comprehensive management, and logistics distribution, with 33 indicators. The weights of each indicator and the comprehensive benchmarking management level of each enterprise were objectively determined. The results showed that the weights of the first-level indicators of cigarette marketing, monopoly management, and logistics distribution reach 56.14%, which were important factors affecting the benchmarking management ranking of tobacco enterprises. The differences in the second-level indicators such as the proportion of inter-provincial transactions, the ratio of the number of abnormal inflows of genuine cigarettes seized to the current sales volume, and the completion rate of the development task of high usability upper tobacco leaves were relatively large and have high weights, which had a significant impact on the overall ranking of the benchmarking management level of tobacco enterprises. This model was based on objective data, and the results were fair and reliable, which had important application and promotion value for the benchmarking management of tobacco enterprises. It should be noted that the evaluation conclusion of this model was greatly influenced by indicators with large differences. When applying the entropy weight-TOPSIS model to analyze the benchmarking levels of different enterprises, the importance of indicators could be comprehensively considered to further improve the practical application effect of the model.