基于熵权TOPSIS法下财务共享绩效评价分析——以SF为例  

Analysis on Financial Sharing Performance Evaluation Based on Entropy Weight TOPSIS Method:Taking SF as an Example

作　　者：何秋艳 HE Qiuyan(Xizang Minzu University,Xianyang 712082,China)

机构地区：[1]西藏民族大学,陕西咸阳712082

出　　处：《商业观察》2024年第26期30-34,48,共6页BUSINESS OBSERVATION

摘　　要：随着消费市场线上线下融合发展加快、电子商务的兴起以及国内政策的扶持,我国物流行业乘着东风顺势而起。行业的繁荣为企业带来更多机遇,尤其是财务共享模式的盛行带来了新的财务管理模式。文章采用熵权TOPSIS法对SF建立财务共享中心后的财务绩效进行评价分析,并与行业平均做对比,研究财务共享模式对其财务绩效的影响。结果表明,在财务共享模式下,SF的财务绩效呈向好发展,同时,基于该评价结果对企业后续财务绩效的优化提出相关建议,并为行业相关企业提供经验借鉴。With the accelerated development of online and offline integration in the consumer market,the rise of e-commerce,and the support of domestic policies,China's logistics industry has risen up.The prosperity of the industry brings more opportunities for enterprises,Especially the prevalence of financial sharing mode brings new financial management mode.The entropy weight TOPSIS method is used to evaluate and analyze the financial performance of SF after the establishment of the financial sharing center and compare it with the industry average,in order to study the impact of the financial sharing model on its financial performance.The results show that SF's financial performance is developing in a positive direction under the financial sharing mode.At the same time,based on the evaluation results,relevant suggestions are made for the optimization of the subsequent financial performance of the enterprise,and experience is provided for the relevant enterprises in the industry.

关 键 词：熵权TOPSIS法 财务共享 财务绩效 物流企业 

分 类 号：F275[经济管理—企业管理]