基于熵值-TOPSIS的新零售企业绩效评估

Performance Evaluation of New Retailing Based on Entropy-TOPSIS

在传统财务视角的基础上,增加非财务指标ESG表现,构建新零售企业绩效评价体系,并以136家企业2016年~2021年的面板数据,综合运用熵值-TOPSIS法进行实证分析。结果表明,经营绩效的权重最高,其次是偿债与发展能力,盈利能力的权重最低;新零售企业大多数绩效表现平平,得分高的和得分低的企业数量占比较少。管理者应更多地关注运营治理方面,加强数字化管理,把握消费者的能力与偏好,打造企业品牌形象,升级供应链服务体系,以此降本增效。

Based on the traditional financial perspective,this paper adds ESG performance of non-financial indicators,constructs a performance evaluation system for new retail enterprises,and comprehensively uses the entropy-TOPSIS method to conduct empirical analysis based on the panel data of 138 enterprises from 2016 to 2021.The results show that the weight of operational performance is the highest,followed by solvency and development ability,with the lowest weight of profitability;most new retail enterprises perform mediocre,and the number of enterprises with high and low scores is relatively small.Managers should pay more attention to operation and governance,strengthen digital management,grasp the ability and preferences of consumers,build enterprise brand image,and upgrade the supply chain service system,so as to increase efficiency and reduce costs.