China Dairy ›› 2024, Vol. 0 ›› Issue (5): 24-29.doi: 10.12377/1671-4393.24.05.04

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

ZHAO Yingying1, ZHANG Shenglei2   

  1. 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

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

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