基于熵权法的企业盈利能力评价分析——以长安汽车公司为例  

Analysis of Corporate Profitability Evaluation Based on Entropy Weight Method——Taking Chang'an Automobile Company as an Example

作　　者：于茂祥 Yu Maoxiang(Harbin Normal University,Harbin Heilongjiang 150000,China)

机构地区：[1]哈尔滨师范大学,黑龙江哈尔滨150000

出　　处：《现代工业经济和信息化》2024年第1期202-205,208,共5页Modern Industrial Economy and Informationization

摘　　要：以长安汽车公司2017—2022年的财务数据为基础,选用七种财务指标从盈利性、持续性与成长性三个维度构建了盈利能力评价体系,基于熵权法建立了“总—分”结构盈利能力评价指数模型。通过分析发现:对合资品牌存在依赖,自主品牌盈利不佳;市场竞争激烈,盈利情况不稳定。基于此,建议企业继续推进成本管理、紧跟时代步伐、加大人才引进和研发投入力度、推动产业转型,打造出核心产品。Based on the financial data of Chang'an Automobile Company from 2017 to 2022,a profitability evaluation system is constructed by choosing seven financial indicators in three dimensions of profitability,sustainability and growth,and a profitability evaluation index model of"total-score"structure is established based on entropy weight method.Through the analysis,it is found that:there is dependence on joint venture brands,the profitability of independent brands is not good;the market competition is fierce,and the profitability is unstable.Based on this,it is suggested that the company should continue to promote cost management,keep pace with the times,increase the introduction of talents and investment in research and development,promote industrial transformation,and create core products.

关 键 词：长安汽车公司 盈利能力评价 熵权法 “总-分”结构 

分 类 号：F426[经济管理—产业经济]