基于熵权-TOPSIS的乳品企业财务绩效评价分析——以光明乳业为例

Analysis of Financial Performance Evaluation of Dairy Enterprises Based on Entropy Weight TOPSIS——Taking Bright Dairy as an Example

乳制品行业是我国重要的农业产业和食品工业之一,对于推动农业现代化、促进食品工业发展具有重要意义。本文以光明乳业为研究对象,结合该企业的财务数据,基于熵权-TOPSIS绩效评价模型,选取案例企业2016—2023年财务数据,选取4个一级财务指标在内的16个二级指标构建绩效评价体系,得出光明乳业综合财务绩效得分和各年排名就。以此分析影响案例企业财务绩效的主要财务因素,并提出相应的对策建议。

Dairy industry is one of the important agricultural industries and food industries in China,which is of great significance for promoting agricultural modernization and promoting the development of food industry.This paper took Bright Dairy as the research object,combined with its financial data,based on the entropy weight-TOPSIS performance evaluation model,selected the financial data of case enterprises from 2016 to 2023,constructed a performance evaluation system with 16 secondary indicators including 4 primary financial indicators,and obtained the comprehensive financial performance score and annual ranking of Bright Dairy in each year.Analyzed the main financial factors affecting the financial performance of the case company based on this,and proposed corresponding countermeasures and suggestions.