以AHP层次分析法评价雅戈尔海外收购综合绩效

In the AHP hierarchy analysis to evaluate the comprehensive performance of Youngor's overseas acquisition

从盈利能力、偿债能力、软实力三个层面,使用层次分析法,综合评价雅戈尔海外收购的绩效。综合绩效排序显示雅戈尔实施海外收购后的实力比并购前弱,尤其是收购当年实力最差,之后呈现改善趋势。但2010年绩效排在2009年之后,说明企业发展出现瓶颈。从各项能力排序看出企业盈利能力在并购之后确有提高;偿债能力却越来越弱,2010年最弱;而企业软实力在逐步提高。

This article uses the analytic hierarchy process to evaluate comprehensively the Youngor＇s performance of the overseas acquisition, from three dimensions： profitability, debt-paylng ability and soft power. Comprehensive performance ordering shows that Youngor＇s economic strength is weaker, especially in the year when it finish the overseas acquisition, and then it presents a improving trend .Ot）ler capacity ordering indicates the enterprise profitability has got enforced after the overseas acquisition,but the debt-paying ability is getting worse and worse, especially in the year of 2010,and the enterprise soft power is getting improved gradually.