数据挖掘在家电企业绩效评价中的应用研究

Research on the Data Mining Applied in the Performance Evaluation of Household Appliance Enterprise

选取我国家电行业上市公司2008年度数据,利用主成分分析方法对财务比率指标数据进行分析,提取盈利能力、发展能力、偿债能力及资产营运能力四个主要因子,并结合因子在各财务指标的载荷以及各财务指标之间的复相关系数来确定财务指标的选取和权重的设定,以此构建企业绩效评价指标体系,然后利用所构建的指标体系对家电行业上市公司的企业绩效进行评测排序,最后利用聚类分析方法检验该指标体系的有效性。研究结果表明,使用此种方法建立企业绩效评价体系是可行有效的。

The authors selected the listed companies’ 2008 annual data of the household electrical appliance industry,and extracted four main factors by analyzing the financial ratio index data with the principal component analysis.The four main factors are profitability,development capacity,solvency and assets operating capacity.This paper determines the selection of financial index and sets the weights by considering the multiple correlation coefficient among the financial indexes as well as the financial index’s load on every factor,and an enterprise performance evaluation system is established.It then evaluates the performance of listed companies with this evaluation system,at the same time sort the listed companies with this evaluation system,and finally tests the validity of the enterprise performance evaluation system with the cluster analysis.The result shows that the method of establishing enterprise performance evaluation system is feasible and effective.