基于因子分析的电子信息制造业上市公司经营效益评价——以A公司为例

Evaluation of Operating Efficiency of Listed Companies in Electronic Information Manufacturing Industry Based on Factor Analysis-Taking Company A as an Example

以A公司作为样本,利用因子分析法对企业经营效益进行了评价,探讨了其经营过程中存在的问题:企业流动资产比例较高,债务融资比重较低;资金利用率不高,利润水平较低;资产周转不灵,资产管理水平较差;企业竞争优势不足,发展能力欠佳。从提高管理水平,优化资产结构;提高资金利用率,提高利润水平;提高资产管理水平,加快资产周转速度;加大研发投入,提升产品竞争优势等方面提出了相应的建议。

This paper takes Company A as a sample,and uses factor analysis to evaluate the operating efficiency of the enterprise.It finds the following problems in the operating process.The proportion of enterprise current assets is high,and the proportion of debt financing is low;The capital utilization rate is not high and the profit level is low;Asset turnover is not good and asset management level is poor;The enterprise has insufficient competitive advantages and poor development ability.Therefore,suggestions are put forward:Company A should improve its management level and optimize its asset structure;improve the utilization rate of funds and the profit level;improve asset management and speed up asset turnover;At the same time,R&D investment should be increased;the company's technological advantages should be maintained,and the product competitive advantages should be further enhanced.