基于熵权-TOPSIS的乳品企业财务绩效评价分析——以光明乳业为例

doi:10.12377/1671-4393.24.05.04

中国乳业 ›› 2024, Vol. 0 ›› Issue (5): 24-29.doi: 10.12377/1671-4393.24.05.04

基于熵权-TOPSIS的乳品企业财务绩效评价分析——以光明乳业为例

赵莹莹¹, 张胜磊²

1 青海民族大学政治与公共管理学院,青海西宁 810007;
2 青海民族大学经济与管理学院,青海西宁 810007

出版日期:2024-05-25 发布日期:2024-06-11
作者简介:赵莹莹（1997-）,女,山东济南人,在读硕士,研究方向为公共管理;张胜磊（1997-）,男,山东菏泽人,在读硕士,研究方向为企业会计。

Analysis of Financial Performance Evaluation of Dairy Enterprises Based on Entropy Weight TOPSIS——Taking Bright Dairy as an Example

ZHAO Yingying¹, ZHANG Shenglei²

¹School of Politics and Public Administration of Qinghai University for Nationalities,Qinghai Xining 810007;
²School of Economics and Management,Qinghai University for Nationalities,Qinghai Xining 810007

Online:2024-05-25 Published:2024-06-11

摘要/Abstract

摘要： 乳制品行业是我国重要的农业产业和食品工业之一,对于推动农业现代化、促进食品工业发展具有重要意义。本文以光明乳业为研究对象,结合该企业的财务数据,基于熵权–TOPSIS绩效评价模型,选取案例企业2016—2023年财务数据,选取4 个一级财务指标在内的16 个二级指标构建绩效评价体系,得出光明乳业综合财务绩效得分和各年排名就。以此分析影响案例企业财务绩效的主要财务因素,并提出相应的对策建议。

关键词: 熵权-TOPSIS法, 财务绩效评价, 光明乳业

Abstract: Dairy industry is one of the important agricultural industries and food industries in China,which is of great significance for promoting agricultural modernization and promoting the development of food industry. This paper took Bright Dairy as the research object,combined with its financial data,based on the entropy weight-TOPSIS performance evaluation model,selected the financial data of case enterprises from 2016 to 2023,constructed a performance evaluation system with 16 secondary indicators including 4 primary financial indicators,and obtained the comprehensive financial performance score and annual ranking of Bright Dairy in each year. Analyzed the main financial factors affecting the financial performance of the case company based on this,and proposed corresponding countermeasures and suggestions.

Key words: entropy -TOPSIS method, financial performance evaluation, Bright Dairy

赵莹莹, 张胜磊. 基于熵权-TOPSIS的乳品企业财务绩效评价分析——以光明乳业为例[J]. 中国乳业, 2024, 0(5): 24-29.

ZHAO Yingying, ZHANG Shenglei. Analysis of Financial Performance Evaluation of Dairy Enterprises Based on Entropy Weight TOPSIS——Taking Bright Dairy as an Example[J]. China Dairy, 2024, 0(5): 24-29.

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基于熵权-TOPSIS的乳品企业财务绩效评价分析——以光明乳业为例

Analysis of Financial Performance Evaluation of Dairy Enterprises Based on Entropy Weight TOPSIS——Taking Bright Dairy as an Example

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