LI Meijuan, YANG Wei, SU Dongfeng
Accepted: 2024-12-27
Most of the existing cost compensation mechanisms are proposed based on the traditional cross-efficiency methods, which are all in the range of 0 and 1, resulting in the cost compensation mechanism not being able to realise two-way incentives, which is not conducive to the improvement of enterprises’ performance. The self-evaluation may result in an overestimation of one's own efficiency because the evaluated DMU is allowed to freely choose weights.In the process of cross-efficiency aggregation, although the decision-making unit considers the optimal weights between self-evaluation and peer-evaluation at the same time, the self-evaluation efficiency is overly diluted in the final efficiency aggregation, resulting in the value of self-evaluation can not be fully reflected. In order to address this problem, this paper firstly proposes to improve the cross-efficiency model by considering the peer-evaluation as a whole called the comprehensive peer-evaluation, and correcting the proportion of self-evaluation and the comprehensive peer-evaluation by Criteria Importance Though Intercrieria Correlation(CRITIC) weighting method, so as to solve the problem of over-dilution of self-evaluation. Secondly, it introduces the co-operative game, considers the competition and co-operation relationship between DMUs, and uses Shapley value for cross-efficiency aggregation, and proposes a method to improve the cross-efficiency of the co-operative game.Finally, taking 135 listed enterprises with specialized, refined, differentiated, innovative(SRDI) characteristics in China as an example, the proposed model in this paper compared with the traditional model, and the results show that the proposed model in this paper has a wider range of positive incentive effects, takes into account the efficiency of self-evaluation and comprehensive peer-evaluation, and solves the problem of over-dilution of the efficiency of self-evaluation, so as to make the cost-compensation incentive mechanism have a certain degree of fairness and practicability.