基于马氏距离TOPSIS法的上市物流公司经营绩效分析

Analysis on the Performance of Listed Logistics Companies Based on Mahalanobis Distance TOPSIS Method

文章从盈利能力、营运能力、偿债能力和发展能力四个方面,共选取12项具体指标构建了经营绩效综合评价体系,首次运用马氏距离TOPSIS法,对我国A股市场的20家物流公司2020年经营绩效进行排序评价。研究表明:德邦股份等公司的综合排名靠前,天顺股份等公司的综合排名靠后;样本公司的综合经营绩效都不高,在各能力绩效评价结果上也存在较大的差异性;马氏距离TOPSIS法可成为评估企业经营绩效行之有效的方法。

This paper selects 12 specific indicators from four aspects of profitability,operation ability,debt paying ability and development ability to build a comprehensive evaluation system of business performance.It first uses Mahalanobis distance TOPSIS method to rank and evaluate the business performance of 20 logistics companies in China's A-share market in 2020.The results show that the comprehensive ranking of Deppon Co.,Ltd.and other companies is higher than that of Tianshun Co.,Ltd;the comprehensive operating performance of the sample companies is not high,and there are great differences in the performance evaluation results of each capability;Mahalanobis distance TOPSIS can be an effective method to evaluate business performance.